{"id":12048,"date":"2025-05-14T00:00:00","date_gmt":"2025-05-13T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/mise-a-disposition-de-vehicules-aux-salaries-quel-regime-de-tva\/"},"modified":"2025-05-14T00:00:00","modified_gmt":"2025-05-13T22:00:00","slug":"mise-a-disposition-de-vehicules-aux-salaries-quel-regime-de-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/mise-a-disposition-de-vehicules-aux-salaries-quel-regime-de-tva\/","title":{"rendered":"Mise \u00e0 disposition de v\u00e9hicules aux salari\u00e9s : quel r\u00e9gime de TVA ?"},"content":{"rendered":"<p>La mise \u00e0 disposition de v\u00e9hicules par une entreprise \u00e0 ses salari\u00e9s peut \u00eatre assimil\u00e9e \u00e0 une prestation de service en mati\u00e8re de TVA. Mais sous quelles conditions ? Et quel est le r\u00e9gime de TVA applicable ? R\u00e9ponses\u2026<\/p>\n<h2>TVA et mise \u00e0 disposition d\u2019un v\u00e9hicule avec contrepartie<\/h2>\n<p>Pour rappel, sont soumises \u00e0 la TVA les livraisons de biens et les prestations de services effectu\u00e9es \u00e0 titre on\u00e9reux par un assujetti agissant en tant que tel.<\/p>\n<p>Dans ce cadre, la mise \u00e0 disposition d\u2019un bien meuble corporel constitue une prestation de services. Ce qui peut \u00eatre le cas d\u2019une mise \u00e0 disposition d\u2019un v\u00e9hicule d\u2019entreprise \u00e0 un salari\u00e9&#8230;<\/p>\n<p>La question qui se pose est de savoir quelles sont les cons\u00e9quences en mati\u00e8re de TVA de la d\u00e9cision prise par une entreprise de mettre des v\u00e9hicules \u00e0 la disposition de ses salari\u00e9s pour un usage tant professionnel que priv\u00e9.<\/p>\n<p>L\u2019administration rappelle que la mise \u00e0 disposition d\u2019un v\u00e9hicule n\u2019est effectu\u00e9e \u00ab \u00e0 titre on\u00e9reux \u00bb, et par voie de cons\u00e9quence, n\u2019est soumise \u00e0 TVA, qu\u2019en pr\u00e9sence d\u2019une contrepartie pr\u00e9lev\u00e9e sur le salaire ou factur\u00e9e au salari\u00e9.<\/p>\n<p>Dans ce cadre, si le salari\u00e9 verse une somme ou renonce \u00e0 une partie de sa r\u00e9mun\u00e9ration en \u00e9change de l&#8217;utilisation du v\u00e9hicule, cette mise \u00e0 disposition est consid\u00e9r\u00e9e comme une prestation de services \u00e0 titre on\u00e9reux. Par cons\u00e9quent, elle doit \u00eatre soumise \u00e0 la TVA.<\/p>\n<p>Sont consid\u00e9r\u00e9es comme des contreparties :<\/p>\n<ul>\n<li>les pr\u00e9l\u00e8vements sur le salaire brut ou net du salari\u00e9 ;<\/li>\n<li>l\u2019utilisation d&#8217;un cr\u00e9dit de points convertible en salaire ;<\/li>\n<li>la renonciation \u00e0 un avantage propos\u00e9 par l&#8217;employeur.<\/li>\n<\/ul>\n<p>Si la mise \u00e0 disposition est taxable, la base de calcul de la TVA est \u00e9gale \u00e0 la totalit\u00e9 de la contrepartie per\u00e7ue par l\u2019employeur (montant du loyer, fraction du salaire pr\u00e9lev\u00e9e, etc.) et l\u2019entreprise peut, dans ce cadre, d\u00e9duire la TVA.<\/p>\n<p>Lorsque le v\u00e9hicule est destin\u00e9, d\u00e8s son acquisition par l\u2019entreprise, \u00e0 \u00eatre mis \u00e0 la disposition permanente, avec contrepartie, d\u2019un de ses salari\u00e9s, la TVA ayant grev\u00e9 cet achat n\u2019est pas exclue du droit \u00e0 d\u00e9duction.<\/p>\n<p>Si le v\u00e9hicule \u00e9tait initialement affect\u00e9 \u00e0 l&#8217;activit\u00e9 g\u00e9n\u00e9rale de l&#8217;entreprise et que la TVA n&#8217;a pas \u00e9t\u00e9 d\u00e9duite, une r\u00e9gularisation est possible si le v\u00e9hicule est ensuite mis \u00e0 disposition d&#8217;un salari\u00e9 avec contrepartie.<\/p>\n<h2>TVA et mise \u00e0 disposition d\u2019un v\u00e9hicule sans contrepartie<\/h2>\n<p>Si le salari\u00e9 utilise le v\u00e9hicule sans verser de somme, ni renoncer \u00e0 une partie de sa r\u00e9mun\u00e9ration, la mise \u00e0 disposition n&#8217;est pas consid\u00e9r\u00e9e comme une prestation de services \u00e0 titre on\u00e9reux. Cependant, si l&#8217;entreprise a d\u00e9duit la TVA lors de l&#8217;acquisition du v\u00e9hicule, l&#8217;utilisation \u00e0 des fins priv\u00e9es par le salari\u00e9 est assimil\u00e9e \u00e0 une prestation de services \u00e0 soi-m\u00eame, et la TVA est due.<\/p>\n<p>En revanche, si la TVA n&#8217;a pas \u00e9t\u00e9 d\u00e9duite lors de l&#8217;acquisition du v\u00e9hicule, aucune TVA n&#8217;est due au titre de l&#8217;utilisation priv\u00e9e par le salari\u00e9.<\/p>\n<p>Notez que lorsqu&#8217;une entreprise met en place une navette gratuite pour le transport de ses salari\u00e9s entre leur domicile et le lieu de travail, sans contrepartie, cette prestation n&#8217;est pas soumise \u00e0 la TVA. Toutefois, si l&#8217;entreprise a d\u00e9duit la TVA lors de l&#8217;acquisition du v\u00e9hicule utilis\u00e9 pour la navette, elle doit reverser la TVA correspondante.<\/p>\n<p>Une exception doit \u00eatre soulign\u00e9e : si la navette est n\u00e9cessaire en raison de circonstances particuli\u00e8res (site difficile d&#8217;acc\u00e8s, absence de transports en commun, etc.), la TVA d\u00e9duite lors de l&#8217;acquisition du v\u00e9hicule n&#8217;a pas \u00e0 \u00eatre revers\u00e9e.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14346-PGP.html\/ACTU-2024-00164\" target=\"_blank\">Rescrit Bofip du 30 avril 2025 : \u00ab RES &#8211; Taxe sur la valeur ajout\u00e9e &#8211; Champ d\u2019application et territorialit\u00e9 &#8211; R\u00e9gime de TVA applicable \u00e0 la mise \u00e0 disposition par une entreprise de v\u00e9hicules \u00e0 ses employ\u00e9s \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/mise-a-disposition-de-vehicules-aux-salaries-quel-regime-de-tva\" target=\"_blank\">Mise \u00e0 disposition de v\u00e9hicules aux salari\u00e9s : quel r\u00e9gime de TVA ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/shutterstock_646799290.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La mise \u00e0 disposition de v\u00e9hicules par une entreprise \u00e0 ses salari\u00e9s peut \u00eatre assimil\u00e9e \u00e0 une prestation de service en mati\u00e8re de TVA. Mais sous quelles conditions ? Et quel est le r\u00e9gime de TVA applicable ? R\u00e9ponses\u2026<\/p>\n","protected":false},"author":0,"featured_media":12049,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mise \u00e0 disposition de v\u00e9hicules aux salari\u00e9s : quel r\u00e9gime de TVA ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/mise-a-disposition-de-vehicules-aux-salaries-quel-regime-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mise \u00e0 disposition de v\u00e9hicules aux salari\u00e9s : quel r\u00e9gime de TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La mise \u00e0 disposition de v\u00e9hicules par une entreprise \u00e0 ses salari\u00e9s peut \u00eatre assimil\u00e9e \u00e0 une prestation de service en mati\u00e8re de TVA. Mais sous quelles conditions ? Et quel est le r\u00e9gime de TVA applicable ? 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