{"id":18615,"date":"2021-01-26T18:26:40","date_gmt":"2021-01-26T16:26:40","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=18615"},"modified":"2021-01-26T18:29:04","modified_gmt":"2021-01-26T16:29:04","slug":"la-tva-sur-lessence-peut-etre-recuperee-a-hauteur-de-80","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2021\/01\/26\/la-tva-sur-lessence-peut-etre-recuperee-a-hauteur-de-80\/","title":{"rendered":"La TVA sur l\u2019essence peut \u00eatre r\u00e9cup\u00e9r\u00e9e \u00e0 hauteur de 80%"},"content":{"rendered":"\n

Instaur\u00e9 lors du pr\u00e9c\u00e9dent quinquennat, l\u2019alignement\nprogressif des r\u00e8gles de r\u00e9cup\u00e9ration de la TVA de l\u2019essence sur le gazole<\/strong>\npoursuit son chemin. Il est d\u00e9sormais possible de r\u00e9cup\u00e9rer 80%<\/strong> depuis\nle 1er<\/sup> janvier 2021<\/strong>.<\/p>\n\n\n\n

Un alignement progressif depuis 2017<\/strong><\/h2>\n\n\n\n

La fiscalit\u00e9 plus avantageuse sur la TVA du gazole a conduit\nla majorit\u00e9 des entreprises \u00e0 s\u2019\u00e9quiper en v\u00e9hicules diesel. Il \u00e9tait en effet\nimpossible de d\u00e9duire la TVA grevant l\u2019essence jusqu\u2019en 2017. <\/p>\n\n\n\n

Ces derni\u00e8res ann\u00e9es ont rendu la vie difficile \u00e0 ce type de\ncarburant invent\u00e9 \u00e0 la fin du XIX\u00e8me si\u00e8cle par Rudolf Diesel, ing\u00e9nieur\nallemand n\u00e9 \u00e0 Paris. Des \u00e9tudes ont d\u00e9montr\u00e9 la nocivit\u00e9 des particules fines\n\u00e9mises par ce moteur en comparaison des petits moteurs \u00e0 essence. Le\nGouvernement ainsi souhait\u00e9 proc\u00e9der \u00e0 un r\u00e9\u00e9quilibrage entre les deux\ncarburants. La loi de finances pour 2017 a en cons\u00e9quence pr\u00e9vu un alignement\nprogressif de la r\u00e9cup\u00e9ration de la TVA <\/strong>sur 5 ans, s\u2019\u00e9talant de 2017\n\u00e0 2022<\/strong>.<\/p>\n\n\n\n

\u00c9galit\u00e9 parfaite en 2022 <\/strong><\/h2>\n\n\n\n

Les lois de finances \u00e9mises depuis 2017 n\u2019ont jamais remis\nen question cette perte de budget pour l\u2019\u00c9tat. L\u2019alignement sera d\u00e9finitif \u00e0\npartir de 2022 :<\/p>\n\n\n\n\n\n\n\n\n\t\n\t\n\t\n\t\n\t

Achat de carburant<\/strong><\/span><\/p><\/td>\n\t

Essence<\/strong><\/span><\/p><\/td>\n\t

Gazole<\/strong><\/span><\/p><\/td>\n\n<\/tr>\n\n

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

V\u00e9hicules utilitaires<\/strong><\/span><\/p><\/td>\n\t

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

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

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

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

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

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

100 %<\/p><\/td>\n<\/tr>\n\t\n

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

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

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

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

100 %<\/p><\/td>\n<\/tr>\n\t\n

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

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

100 %<\/p><\/td>\n\t

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

100 %<\/p><\/td>\n<\/tr>\n\t\n\n\n\t\n<\/tbody>\n\t<\/table>\n\n\n\nDocument sans nom<\/title>\n<\/head>\n\n<body>\n<\/body>\n<\/html>\n\n\n\n<p><strong>Exemple comparatif<\/strong><\/p>\n\n\n\n<p>\u00c9tudions les cons\u00e9quences d\u2019une facture d\u2019achat d\u2019essence\npour un v\u00e9hicule utilitaire :<\/p>\n\n\n\n<html>\n<body>\n<table border=\"1\">\n<tbody>\n<tr>\n\t\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong><\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>2020<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>2021<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>2022<\/strong><\/span><\/p><\/td>\n\n<\/tr>\n\n<tr>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>Achat HT d’essence<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>50 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>50 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>50 \u20ac<\/p><\/td>\n<\/tr>\n\n\t\n<tr>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>TVA \u00e0 20 %<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>10 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>10 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>10 \u20ac<\/p><\/td>\n<\/tr>\n\t\n<tr>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>Taux de r\u00e9cup\u00e9ration<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>60 %.<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>80 %<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>100 %<\/p><\/td>\n<\/tr>\n\t\n<tr>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>Charge pour l’entreprise<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>50 \u20ac + 10 \u20ac x (100% \u2013 60%) = 50 \u20ac + 4 \u20ac = 54 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>50 \u20ac + 10 \u20ac x (100% \u2013 80%) = 50 \u20ac + 2 \u20ac = 52 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>50 \u20ac<\/p><\/td>\n<\/tr>\n\t\n<tr>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>TVA d\u00e9ductive r\u00e9cup\u00e9rable<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>6 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>8 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>10 \u20ac<\/p><\/td>\n<\/tr>\n\n\t\n<\/tbody><!doctype html>\n\t<\/table>\n<html>\n<head>\n<meta charset=\"UTF-8\">\n<title>Document sans nom<\/title>\n<\/head>\n\n<body>\n<\/body>\n<\/html>\n\n\n\n<p>Notons que le taux concernant les v\u00e9hicules particuliers a\nd\u00e9j\u00e0 atteint son maximum, \u00e0 savoir 80% d\u00e8s cette ann\u00e9e. Pour reprendre\nl\u2019exemple pr\u00e9c\u00e9dent, la facture de 2022 aura les m\u00eames impacts que les chiffres\ncalcul\u00e9s pour 2021.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Instaur\u00e9 lors du pr\u00e9c\u00e9dent quinquennat, l\u2019alignement progressif des r\u00e8gles de r\u00e9cup\u00e9ration de la TVA de l\u2019essence sur le gazole poursuit son chemin. Il est d\u00e9sormais possible de r\u00e9cup\u00e9rer 80% depuis le 1er janvier 2021. Un alignement progressif depuis 2017 La fiscalit\u00e9 plus avantageuse sur la TVA du gazole a conduit la majorit\u00e9 des entreprises \u00e0 […]<\/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":[1],"tags":[],"class_list":["post-18615","post","type-post","status-publish","format-quote","hentry","category-non-classe","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La TVA sur l\u2019essence peut \u00eatre r\u00e9cup\u00e9r\u00e9e \u00e0 hauteur de 80% - 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\/2021\/01\/26\/la-tva-sur-lessence-peut-etre-recuperee-a-hauteur-de-80\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La TVA sur l\u2019essence peut \u00eatre r\u00e9cup\u00e9r\u00e9e \u00e0 hauteur de 80% - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Instaur\u00e9 lors du pr\u00e9c\u00e9dent quinquennat, l\u2019alignement progressif des r\u00e8gles de r\u00e9cup\u00e9ration de la TVA de l\u2019essence sur le gazole poursuit son chemin. 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