{"id":8816,"date":"2018-01-23T22:54:15","date_gmt":"2018-01-23T20:54:15","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=8816"},"modified":"2018-01-23T22:54:15","modified_gmt":"2018-01-23T20:54:15","slug":"essence-tva-recuperable-a-20-en-2018","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2018\/01\/23\/essence-tva-recuperable-a-20-en-2018\/","title":{"rendered":"Essence : TVA r\u00e9cup\u00e9rable \u00e0 20% en 2018"},"content":{"rendered":"<p>Il y a un peu plus d\u2019un an, un<strong> alignement<\/strong> progressif des r\u00e8gles de r\u00e9cup\u00e9ration de la TVA du <strong>gazole sur l\u2019essence <\/strong>\u00e9tait adopt\u00e9. L\u2019article 31 de la loi de finances pour 2017 pr\u00e9voyait en effet un alignement sur 5 ans.<\/p>\n<p>Historiquement, l\u2019\u00c9tat favorise depuis de nombreuses d\u00e9cennies le gazole au d\u00e9triment de l\u2019essence, en mati\u00e8re de fiscalit\u00e9. La l\u00e9gislation actuellement en vigueur permet de d\u00e9duire <strong>100%<\/strong> de la TVA sur l\u2019achat de <strong>gazole<\/strong> utilis\u00e9 pour un v\u00e9hicule utilitaire et <strong>80%<\/strong> pour un <strong>v\u00e9hicule de tourisme<\/strong>. \u00c0 l\u2019inverse l\u2019achat de gazole \u00e0 titre professionnel est d\u00e9courag\u00e9. Aucune TVA ne peut \u00eatre r\u00e9cup\u00e9r\u00e9e pour <strong>l\u2019essence<\/strong> que cela soit pour un v\u00e9hicule utilitaire ou pour un v\u00e9hicule de tourisme, en tout cas jusqu\u2019en 2016.<\/p>\n<p>Pour des raisons politiques et environnementales, l\u2019ancien Gouvernement avait d\u00e9cid\u00e9 d\u2019aligner le r\u00e9gime de ces deux carburants. Un alignement \u00e0 la baisse par une r\u00e9duction du taux de r\u00e9cup\u00e9ration de la TVA sur le gazole est rendu impossible par le droit communautaire. La loi de finances pour 2017 a ainsi adopt\u00e9 un nivellement par le haut sur 5 ans. D\u00e8s 2021, la TVA sur l\u2019essence sera d\u00e9ductible \u00e0 80% pour les v\u00e9hicules de tourisme, comme pour le gazole. Pour les utilitaires, la TVA sera d\u00e9ductible \u00e0 100% \u00e0 partir de 2022.<\/p>\n<table border=\"1\" width=\"332\">\n<tbody>\n<tr>\n<td style=\"text-align: center\"><strong>Acquisition d\u2019essence<\/strong><\/td>\n<td style=\"text-align: center\" width=\"122\"><strong>V\u00e9hicules de tourisme<\/strong><\/td>\n<td style=\"text-align: center\" width=\"119\"><strong>V\u00e9hicules utilitaires<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"82\"><strong>2017<\/strong><\/td>\n<td style=\"text-align: center\" width=\"122\">10%<\/td>\n<td style=\"text-align: center\" width=\"119\">0%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"82\"><strong>2018<\/strong><\/td>\n<td style=\"text-align: center\" width=\"122\">20%<\/td>\n<td style=\"text-align: center\" width=\"119\">20%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"82\"><strong>2019<\/strong><\/td>\n<td style=\"text-align: center\" width=\"122\">40%<\/td>\n<td style=\"text-align: center\" width=\"119\">40%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"82\"><strong>2020<\/strong><\/td>\n<td style=\"text-align: center\" width=\"122\">60%<\/td>\n<td style=\"text-align: center\" width=\"119\">60%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"82\"><strong>2021<\/strong><\/td>\n<td style=\"text-align: center\" width=\"122\">80%<\/td>\n<td style=\"text-align: center\" width=\"119\">80%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"82\"><strong>2022 et ann\u00e9es suivantes<\/strong><\/td>\n<td style=\"text-align: center\" width=\"122\">80%<\/td>\n<td style=\"text-align: center\" width=\"119\">100%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Cette ann\u00e9e, pour les v\u00e9hicules utilitaires comme pour les v\u00e9hicules de tourisme, la TVA sur l\u2019acquisition d\u2019<strong>essence<\/strong> sera d\u00e9ductible \u00e0 hauteur de <strong>20%<\/strong>. Les 80% restant constituent en comptabilit\u00e9 une charge. D\u00e8s l\u2019an prochain, ces taux de r\u00e9cup\u00e9ration seront doubl\u00e9s. Rappelons enfin que la TVA sur les carburants \u00ab\u00a0propres\u00a0\u00bb tels le <strong>GPL et l\u2019\u00e9lectricit\u00e9<\/strong> (pour les v\u00e9hicules \u00e9lectriques) est int\u00e9gralement d\u00e9ductible quel que soit le type de v\u00e9hicule utilis\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il y a un peu plus d\u2019un an, un alignement progressif des r\u00e8gles de r\u00e9cup\u00e9ration de la TVA du gazole sur l\u2019essence \u00e9tait adopt\u00e9. L\u2019article 31 de la loi de finances pour 2017 pr\u00e9voyait en effet un alignement sur 5 ans. Historiquement, l\u2019\u00c9tat favorise depuis de nombreuses d\u00e9cennies le gazole au d\u00e9triment de l\u2019essence, en [&hellip;]<\/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],"class_list":["post-8816","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-tva","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>Essence : TVA r\u00e9cup\u00e9rable \u00e0 20% en 2018 - 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\/2018\/01\/23\/essence-tva-recuperable-a-20-en-2018\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Essence : TVA r\u00e9cup\u00e9rable \u00e0 20% en 2018 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Il y a un peu plus d\u2019un an, un alignement progressif des r\u00e8gles de r\u00e9cup\u00e9ration de la TVA du gazole sur l\u2019essence \u00e9tait adopt\u00e9. 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