{"id":25003,"date":"2022-01-17T06:00:00","date_gmt":"2022-01-17T04:00:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=25003"},"modified":"2022-01-16T19:26:13","modified_gmt":"2022-01-16T17:26:13","slug":"vehicule-utilitaire-essence-recuperable-a-100-en-2022","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2022\/01\/17\/vehicule-utilitaire-essence-recuperable-a-100-en-2022\/","title":{"rendered":"V\u00e9hicule utilitaire : essence r\u00e9cup\u00e9rable \u00e0 100% en 2022"},"content":{"rendered":"\n

L\u2019ann\u00e9e 2022 marque la derni\u00e8re \u00e9tape de l\u2019alignement progressif des r\u00e8gles de r\u00e9cup\u00e9ration de la TVA de l\u2019essence sur le gazole<\/strong>. Elle est d\u00e9sormais r\u00e9cup\u00e9rable \u00e0 80% pour les v\u00e9hicules de tourisme et 100% pour les utilitaires.<\/strong><\/p>\n

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

Pendant des d\u00e9cennies, le gazole<\/strong> a b\u00e9n\u00e9fici\u00e9 de r\u00e8gles de r\u00e9cup\u00e9ration de la TVA tr\u00e8s favorables. L\u2019impossibilit\u00e9 de r\u00e9cup\u00e9rer la TVA sur l\u2019essence a ainsi conduit beaucoup d\u2019entreprises \u00e0 utiliser des v\u00e9hicules diesel.<\/p>\n

N\u00e9anmoins, plusieurs \u00e9tudes ont d\u00e9montr\u00e9 la nocivit\u00e9 des particules fines<\/strong> \u00e9mises par les moteurs diesel. Ils seraient plus dangereux pour la sant\u00e9 et l\u2019environnement que des petits moteurs \u00e0 essence. En cons\u00e9quence, le pr\u00e9c\u00e9dent Gouvernement a instaur\u00e9 dans le cadre de la loi de finances pour 2017, un alignement progressif<\/strong> des taux de d\u00e9duction de la TVA entre l\u2019essence et le gazole. Les diff\u00e9rents Gouvernements sous le quinquennat d\u2019Emmanuel Macron n\u2019ont pas remis en cause le rythme de l\u2019alignement pr\u00e9vu et mis en \u0153uvre depuis 2017.<\/p>\n

R\u00e8gles de r\u00e9cup\u00e9ration identique en 2022<\/strong><\/p>\n

Pour rappel, pour le gazole, la TVA est r\u00e9cup\u00e9rable \u00e0 100% pour les v\u00e9hicules utilitaires et \u00e0 80% pour les v\u00e9hicules de tourisme. Jusqu\u2019en 2016, aucune TVA n\u2019\u00e9tait r\u00e9cup\u00e9rable pour l\u2019achat d\u2019essence<\/strong>, m\u00eame pour les v\u00e9hicules utilitaires. La l\u00e9gislation europ\u00e9enne interdit de r\u00e9duire le taux de r\u00e9cup\u00e9ration du gazole. C\u2019est donc l\u2019essence qui voit sont taux augment\u00e9 progressivement.<\/p>\n

L\u2019alignement des r\u00e8gles est totale depuis le 1er<\/sup> janvier 2022<\/strong>\u00a0:<\/p>\n\n\n\n\n\n\n\n
\n

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

\n

Taux de r\u00e9cup\u00e9ration de la TVA sur l\u2019essence\u00a0<\/strong><\/p>\n<\/td>\n

\n

Taux de r\u00e9cup\u00e9ration de la TVA sur le gazole<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

V\u00e9hicules utilitaires<\/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

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

\n

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

\n

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

\n

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

\n

100%<\/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

\n

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

\n

100%<\/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

\n

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

\n

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

Exemple <\/strong><\/h2>\n

Depuis le 1er<\/sup> janvier 2022, la TVA est ainsi r\u00e9cup\u00e9rable \u00e0 100%<\/strong> sur les v\u00e9hicules utilitaires fonctionnant \u00e0 l\u2019essence<\/strong>, au lieu de 80% en 2021, ce qui entra\u00eene une \u00e9conomie pour les entreprises concern\u00e9es. On peut le constater \u00e0 travers l\u2019exemple ci-dessous.<\/p>\n\n\n\n\n\n\n\n
\n

V\u00e9hicule utilitaire<\/strong><\/p>\n<\/td>\n

\n

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

\n

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

\n

2022<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

Achat HT d\u2019essence<\/p>\n<\/td>\n

\n

100 \u20ac<\/p>\n<\/td>\n

\n

100 \u20ac<\/p>\n<\/td>\n

\n

100 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

TVA \u00e0 20%<\/p>\n<\/td>\n

\n

20 \u20ac<\/p>\n<\/td>\n

\n

20 \u20ac<\/p>\n<\/td>\n

\n

20 \u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

Taux de r\u00e9cup\u00e9ration<\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

TVA d\u00e9ductible r\u00e9cup\u00e9rable<\/strong><\/p>\n<\/td>\n

\n

12 \u20ac<\/strong><\/p>\n<\/td>\n

\n

16 \u20ac<\/strong><\/p>\n<\/td>\n

\n

20 \u20ac<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

L\u2019ann\u00e9e 2022 marque la derni\u00e8re \u00e9tape de l\u2019alignement progressif des r\u00e8gles de r\u00e9cup\u00e9ration de la TVA de l\u2019essence sur le gazole. Elle est d\u00e9sormais r\u00e9cup\u00e9rable \u00e0 80% pour les v\u00e9hicules de tourisme et 100% pour les utilitaires. Un alignement progressif depuis 2017 Pendant des d\u00e9cennies, le gazole a b\u00e9n\u00e9fici\u00e9 de r\u00e8gles de r\u00e9cup\u00e9ration de la […]<\/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":[1047,1605],"class_list":["post-25003","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-tva","tag-tva-deductible","post_format-post-format-quote"],"acf":[],"yoast_head":"\nV\u00e9hicule utilitaire : essence r\u00e9cup\u00e9rable \u00e0 100% en 2022 - 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\/2022\/01\/17\/vehicule-utilitaire-essence-recuperable-a-100-en-2022\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00e9hicule utilitaire : essence r\u00e9cup\u00e9rable \u00e0 100% en 2022 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019ann\u00e9e 2022 marque la derni\u00e8re \u00e9tape de l\u2019alignement progressif des r\u00e8gles de r\u00e9cup\u00e9ration de la TVA de l\u2019essence sur le gazole. 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