{"id":10004,"date":"2019-01-30T18:44:09","date_gmt":"2019-01-30T16:44:09","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=10004"},"modified":"2019-02-26T10:06:00","modified_gmt":"2019-02-26T08:06:00","slug":"40-de-tva-recuperable-sur-lessence","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2019\/01\/30\/40-de-tva-recuperable-sur-lessence\/","title":{"rendered":"40% de TVA r\u00e9cup\u00e9rable sur l\u2019essence"},"content":{"rendered":"\n

En\n2019, les entreprises peuvent d\u00e9duire 40% de la TVA sur l\u2019essence. En 2022, les\nr\u00e8gles de r\u00e9cup\u00e9ration seront identiques pour l\u2019essence et le gazole. <\/p>\n\n\n\n

Carburant :\ndes r\u00e8gles de r\u00e9cup\u00e9ration harmonis\u00e9es<\/strong><\/h2>\n\n\n\n

Jusqu\u2019en\n2016, aucune r\u00e9cup\u00e9ration de TVA n\u2019\u00e9tait possible sur l\u2019essence, ni pour les\nv\u00e9hicules de tourisme ni pour les v\u00e9hicules utilitaires. \u00c0 l\u2019inverse, le gazole\nest d\u00e9ductible \u00e0 100% pour les utilitaires et \u00e0 80% pour les v\u00e9hicules de\ntourisme.<\/p>\n\n\n\n

Compte\ntenu de l\u2019absence de justification environnementale pour l\u00e9gitimer cette\ndiff\u00e9rence de traitement, le pr\u00e9c\u00e9dent Gouvernement a adopt\u00e9 dans le cadre de\nla loi de finances pour 2017, un alignement progressif des r\u00e8gles de\nr\u00e9cup\u00e9ration de la TVA de l\u2019essence sur celles du gazole. En 2022, les r\u00e8gles\nde d\u00e9duction seront identiques. <\/p>\n\n\n\n

Essence :\nle calendrier de r\u00e9cup\u00e9ration<\/strong><\/h2>\n\n\n\n

Un alignement sur 5 ans entre 2017 et 2022 est pr\u00e9vu par l\u2019article 31 de la loi de finances pour 2017. D\u00e8s 2021, la TVA sur l\u2019essence sera r\u00e9cup\u00e9rable \u00e0 80% pour l\u2019essence et d\u00e8s 2022, elle sera r\u00e9cup\u00e9rable \u00e0 100% pour les v\u00e9hicules utilitaires, comme pour le gazole.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Ann\u00e9es<\/strong><\/p>\n<\/td>\n

\n

V\u00e9hicules de tourisme<\/strong><\/p>\n<\/td>\n

\n

V\u00e9hicules utilitaires<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Jusqu\u2019en 2016<\/strong><\/p>\n<\/td>\n

\n

0%<\/p>\n<\/td>\n

\n

0%<\/p>\n<\/td>\n<\/tr>\n

\n

2017<\/strong><\/p>\n<\/td>\n

\n

10%<\/p>\n<\/td>\n

\n

0%<\/p>\n<\/td>\n<\/tr>\n

\n

2018<\/strong><\/p>\n<\/td>\n

\n

20%<\/p>\n<\/td>\n

\n

20%<\/p>\n<\/td>\n<\/tr>\n

\n

2019<\/strong><\/p>\n<\/td>\n

\n

40%<\/p>\n<\/td>\n

\n

40%<\/p>\n<\/td>\n<\/tr>\n

\n

2020<\/strong><\/p>\n<\/td>\n

\n

60%<\/p>\n<\/td>\n

\n

60%<\/p>\n<\/td>\n<\/tr>\n

\n

2021<\/strong><\/p>\n<\/td>\n

\n

80%<\/p>\n<\/td>\n

\n

80%<\/p>\n<\/td>\n<\/tr>\n

\n

\u00c0 compter de 2022<\/strong><\/p>\n<\/td>\n

\n

80%<\/p>\n<\/td>\n

\n

100%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n

Ce\ncalendrier n\u2019a pas \u00e9t\u00e9 remis en cause par l\u2019actuel Gouvernement.<\/p>\n\n\n\n

2019 :\nTVA d\u00e9ductible \u00e0 40%<\/strong><\/h2>\n\n\n\n

Selon\nle calendrier adopt\u00e9, en 2019, les redevables de la TVA pourront r\u00e9cup\u00e9rer 40%\nde la TVA sur leurs achats d\u2019essence pour leurs v\u00e9hicules utilitaires et de\ntourisme. L\u2019impact sur les comptes commence donc \u00e0 \u00eatre cons\u00e9quent. L\u2019an\ndernier, seuls 20% de la TVA \u00e9tait r\u00e9cup\u00e9rable.<\/p>\n\n\n\n

En\ncons\u00e9quence, en comptabilit\u00e9, la TVA non r\u00e9cup\u00e9rable (60% de la TVA sur l\u2019essence)\nest port\u00e9e en charges.<\/p>\n\n\n\n

Pour\nune facture d\u2019essence de 72 \u20ac TTC (60 \u20ac HT et 12 \u20ac de TVA au taux de 20%), on\nconstatera :<\/p>\n\n\n\n

  • Au d\u00e9bit du compte 44566 \u2013 \u00c9tat \u2013 TVA d\u00e9ductible, un montant de\n4,80 \u20ac (soit 12 x 40%)<\/li>
  • Au d\u00e9bit du compte 6061 \u2013 Fournitures non stockables, un montant\nde 67,20 \u20ac (soit 60 \u20ac + 12 x 60%)<\/li>
  • Au cr\u00e9dit du compte 401 \u2013 Fournisseurs ou directement 512 \u2013\nBanque, un montant de 72 \u20ac (le montant TTC).<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"

    En 2019, les entreprises peuvent d\u00e9duire 40% de la TVA sur l\u2019essence. En 2022, les r\u00e8gles de r\u00e9cup\u00e9ration seront identiques pour l\u2019essence et le gazole. Carburant : des r\u00e8gles de r\u00e9cup\u00e9ration harmonis\u00e9es Jusqu\u2019en 2016, aucune r\u00e9cup\u00e9ration de TVA n\u2019\u00e9tait possible sur l\u2019essence, ni pour les v\u00e9hicules de tourisme ni pour les v\u00e9hicules utilitaires. \u00c0 l\u2019inverse, le […]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,1544],"tags":[1047,1605],"class_list":["post-10004","post","type-post","status-publish","format-quote","hentry","category-actualites","category-banque","tag-tva","tag-tva-deductible","post_format-post-format-quote"],"acf":[],"yoast_head":"\n40% de TVA r\u00e9cup\u00e9rable sur l\u2019essence - Le Blog GERESO<\/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.gereso.com\/actualites\/2019\/01\/30\/40-de-tva-recuperable-sur-lessence\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"40% de TVA r\u00e9cup\u00e9rable sur l\u2019essence - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"En 2019, les entreprises peuvent d\u00e9duire 40% de la TVA sur l\u2019essence. 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