{"id":20140,"date":"2021-03-26T12:27:45","date_gmt":"2021-03-26T10:27:45","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=20140"},"modified":"2021-03-26T13:01:45","modified_gmt":"2021-03-26T11:01:45","slug":"bareme-carburant-et-bareme-dindemnites-kilometriques","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2021\/03\/26\/bareme-carburant-et-bareme-dindemnites-kilometriques\/","title":{"rendered":"Bar\u00e8me carburant et bar\u00e8me d\u2019indemnit\u00e9s kilom\u00e9triques"},"content":{"rendered":"\n

Apr\u00e8s avoir publi\u00e9 le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques\n<\/strong>(arr\u00eat\u00e9 du 15 f\u00e9vrier 2021), l\u2019administration fiscale vient de r\u00e9actualiser\nle bar\u00e8me des frais de carburant<\/strong> (actualit\u00e9 BOFiP du 24 mars 2021). Les\n2 bar\u00e8mes ont des usages diff\u00e9rents.<\/p>\n\n\n\n

Bar\u00e8me des indemnit\u00e9s kilom\u00e9triques<\/strong><\/h2>\n\n\n\n

Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques est le plus connu des\n2. Il peut servir de base dans les entreprises pour l\u2019indemnisation de leurs salari\u00e9s\n<\/strong>pour les d\u00e9placements pour motif professionnel r\u00e9alis\u00e9s avec leur propre\nv\u00e9hicule ainsi que pour les dirigeants <\/strong>(pr\u00e9sident de SAS, g\u00e9rant de SARL).\nLe bar\u00e8me prend en compte les frais de carburant, d\u2019assurance et l\u2019usure du\nv\u00e9hicule.<\/p>\n\n\n\n

Il peut \u00e9galement \u00eatre utilis\u00e9 pour l\u2019imp\u00f4t sur le revenu dans\nla cat\u00e9gorie des traitements et salaires en cas d\u2019option pour les frais\nr\u00e9els<\/strong> pour les d\u00e9placements entre leur domicile et lieu de travail ainsi\nque pour les BNC<\/strong> (b\u00e9n\u00e9fices non commerciaux) pour les d\u00e9placements de l\u2019exploitant.<\/p>\n\n\n\n

Le bar\u00e8me est identique \u00e0 ce lui de l\u2019an dernier. En\nrevanche, le bar\u00e8me est d\u00e9sormais major\u00e9 de 20%<\/strong> pour les d\u00e9placements\nprofessionnels en v\u00e9hicule \u00e9lectrique<\/strong>.<\/p>\n\n\n\n

Extrait article 6B du CGI, annexe 4, modifi\u00e9 par arr\u00eat\u00e9 du 15 f\u00e9vrier 2021<\/strong><\/p>\n\n\n\n\n\n\n\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t

TARIF APPLICABLE AUX AUTOMOBILES<\/strong><\/span><\/p><\/td>\n\n<\/tr>\n\n

Puissance administrative<\/strong><\/span><\/p><\/td>\n\t

Jusqu’\u00e0 5 000 km<\/strong><\/span><\/p><\/td>\n\t

De 5 001 \u00e0 20 000 km<\/strong><\/span><\/p><\/td>\n\t

Au-del\u00e0 de 20 000 km<\/strong><\/span><\/p><\/td>\n<\/tr>\n\n\t\n

3 CV et moins<\/p><\/td>\n\t

d * 0,456<\/p><\/td>\n\t

(d * 0,273) + 915<\/p><\/td>\n\t

d * 0,318<\/p><\/td>\n<\/tr>\n\t\n

4 CV<\/p><\/td>\n\t

d * 0,523<\/p><\/td>\n\t

(d * 0,294) + 1147<\/p><\/td>\n\t

d * 0,352<\/p><\/td>\n<\/tr>\n\t\n

5 CV<\/p><\/td>\n\t

d * 0,548<\/p><\/td>\n\t

(d * 0,308) + 1200<\/p><\/td>\n\t

d * 0,368<\/p><\/td>\n<\/tr>\n\t\n

6 CV<\/p><\/td>\n\t

d * 0,574<\/p><\/td>\n\t

(d * 0,323) + 1256<\/p><\/td>\n\t

d * 0,386<\/p><\/td>\n<\/tr>\n\t\n

7 CV et plus<\/p><\/td>\n\t

d * 0,601<\/p><\/td>\n\t

(d * 0,34) + 1301<\/p><\/td>\n\t

d * 0,405<\/p><\/td>\n<\/tr>\n\t\n

d repr\u00e9sente la distance parcourue en kilom\u00e8tres<\/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\n<h2 class=\"wp-block-heading\"><strong>Bar\u00e8me carburant<\/strong><\/h2>\n\n\n\n<p>Le bar\u00e8me pour frais de carburant, publi\u00e9 le 24 mars dernier\nest moins connu. Il peut \u00eatre utilis\u00e9 par les exploitants relevant des <strong>BIC <\/strong>(b\u00e9n\u00e9fices\nindustriels et commerciaux) ou des <strong>BA<\/strong> (b\u00e9n\u00e9fices agricoles) pour leurs\nd\u00e9placements professionnels avec leur v\u00e9hicule personnel. <\/p>\n\n\n\n<p>Il permet de retenir une \u00e9valuation forfaitaire des frais de\ncarburant. Le tarif applicable varie en fonction du carburant utilis\u00e9 et de la\npuissance fiscale du v\u00e9hicule. Pour les d\u00e9placements en 2020, il est revaloris\u00e9\n\u00e0 la baisse. <\/p>\n\n\n\n<p><strong>Extrait BOFiP, actualit\u00e9 du 24 mars 2021, BOI-BAREME-000003<\/strong><\/p>\n\n\n\n<html>\n<body>\n<table border=\"1\">\n<tbody>\n\n\n<tr>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>Puissance fiscale des v\u00e9hicules de tourisme<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>Gazole<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>Super sans plomb<\/strong><\/span><\/p><\/td>\n\t<td style=\"text-align: center;\" bgcolor=\"#d10016\" width=\"253\"><p><span style=\"color: #ffffff;\"><strong>GPL<\/strong><\/span><\/p><\/td>\n<\/tr>\n\n\t\n<tr>\n\t<td style=\"text-align: center; width: 134px;\"><p>3 \u00e0 4 CV<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,070 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,089 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,063 \u20ac<\/p><\/td>\n<\/tr>\n\t\n<tr>\n\t<td style=\"text-align: center; width: 134px;\"><p>5 \u00e0 7 CV<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,086 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,110 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,078 \u20ac<\/p><\/td>\n<\/tr>\n\t\n<tr>\n\t<td style=\"text-align: center; width: 134px;\"><p>8 et 9 CV<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,102 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,131 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,093 \u20ac<\/p><\/td>\n<\/tr>\n\t\n<tr>\n\t<td style=\"text-align: center; width: 134px;\"><p>10 et 11 CV<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,115 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,147 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,104 \u20ac<\/p><\/td>\n<\/tr>\n\t\n<tr>\n\t<td style=\"text-align: center; width: 134px;\"><p>12 CV et plus<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,128 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,164 \u20ac<\/p><\/td>\n\t<td style=\"text-align: center; width: 134px;\"><p>0,116 \u20ac<\/p><\/td>\n<\/tr>\n\n\t\n\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\n<p>Contrairement au bar\u00e8me des indemnit\u00e9s kilom\u00e9triques, il ne\ncouvre que les frais de carburant.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apr\u00e8s avoir publi\u00e9 le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques (arr\u00eat\u00e9 du 15 f\u00e9vrier 2021), l\u2019administration fiscale vient de r\u00e9actualiser le bar\u00e8me des frais de carburant (actualit\u00e9 BOFiP du 24 mars 2021). Les 2 bar\u00e8mes ont des usages diff\u00e9rents. Bar\u00e8me des indemnit\u00e9s kilom\u00e9triques Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques est le plus connu des 2. Il peut servir […]<\/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":[12,3],"tags":[1565,1039,874,1636],"class_list":["post-20140","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-carburant","tag-impot-sur-le-revenu","tag-impot-sur-les-societes","tag-indemnites-kilometriques","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>Bar\u00e8me carburant et bar\u00e8me d\u2019indemnit\u00e9s kilom\u00e9triques - 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\/03\/26\/bareme-carburant-et-bareme-dindemnites-kilometriques\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bar\u00e8me carburant et bar\u00e8me d\u2019indemnit\u00e9s kilom\u00e9triques - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Apr\u00e8s avoir publi\u00e9 le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques (arr\u00eat\u00e9 du 15 f\u00e9vrier 2021), l\u2019administration fiscale vient de r\u00e9actualiser le bar\u00e8me des frais de carburant (actualit\u00e9 BOFiP du 24 mars 2021). 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