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post-blog blog-detail-billet" style="padding-bottom:10px"> <div class="container"> <article id="post-4842" itemscope itemtype="http://schema.org/Article"> <header class="post-header"> <h1 class="mb-4" itemprop="headline">Frais kilom�triques: indemnit� et bar�me</h1> </header> <meta property="og:image" content="https://www.lebonexpertcomptable.com"/> <meta name="twitter:image" content="https://www.lebonexpertcomptable.com"> <div itemprop="publisher" itemscope itemtype="http://schema.org/Organization" class="hidden"> <div itemprop="logo" itemscope itemtype="http://schema.org/ImageObject"> <meta itemprop="url" content="https://www.lebonexpertcomptable.com/media/1072/logo.png"> <img src="https://www.lebonexpertcomptable.com/media/1072/logo.png" alt="LebonExpertcomptable : comptable en ligne"> </div> <span itemprop="name">LebonExpertcomptable : comptable en ligne</span> </div> <div itemprop="mainEntityOfPage" href="https://www.lebonexpertcomptable.com" class="hidden"><p itemprop="name">LebonExpertcomptable : comptable en ligne</p></div> <ul class="post-infos list-unstyled list-inline text-muted my-4"> <li class="author list-inline-item" itemprop="author" itemscope="itemscope" itemtype="http://schema.org/Person"><i class="far fa-user mr-2"></i> <span itemprop="name">LebonExpertcomptable</span></li> <li class="list-inline-item"> <time class="post-date" datetime="2019-02-11 11:29:00" itemprop="datePublished" content="2019-02-11"><i class="far fa-clock mr-2"></i> <span class="day">11</span> <span class="month">f�vrier</span> <span class="year">2019</span></time> dans <a href="../../../../blog/comptabilite/"><span itemprop="about">Comptabilit�</span></a> Modification le : <time class="post_date" datetime="2019-02-11" itemprop="dateModified" content="2019-02-11"> <span class="jour">11</span> <span class="mois">f�v</span> <span class="annee">2019</span></time></li> </ul> <span> <div class="post-content" itemprop="articleBody"><p style="text-align: justify;">Le <strong>bar�me kilom�trique</strong> permet de calculer ses frais ainsi que ses indemnit�s kilom�triques, �galement dans le cadre de la <strong>d�duction des frais r�els</strong>, concernant la <strong>d�claration de revenus</strong>. Ce bar�me kilom�trique est g�n�ralement publi� en d�but d’ann�e, entre mi-janvier et mi-f�vrier.</p> <p style="text-align: justify;"><img class="size-full wp-image-2235 aligncenter" src="/media/5592" alt="Sans titre" width="820" height="312" /></p> <p style="text-align: justify;"><strong><u>BAR�ME AUTO 2018</u></strong></p> <p style="text-align: justify;">Ce bar�me a permis de <strong>calculer les co�ts ou les indemnit�s kilom�triques</strong> des contribuables de 2017. Celui-ci est utilisable pour la d�claration d’imp�t 2018, et ainsi pour la d�duction des frais r�els.</p> <table> <tbody> <tr> <td width="151"><strong>NOMBRE DE CV</strong></td> <td width="151"><strong>MOINS DE 5�000 KM</strong></td> <td width="151"><strong>5�001 � 20�000 KM</strong></td> <td width="151"><strong>PLUS DE 20�000 KM</strong></td> </tr> <tr> <td width="151">3 CV et moins</td> <td width="151">0,41 x d</td> <td width="151">(0,245 x d) + 824</td> <td width="151">0,286 x d</td> </tr> <tr> <td width="151">4 CV</td> <td width="151">0,493 x d</td> <td width="151">(0,277 x d) + 1 082</td> <td width="151">0,332 x d</td> </tr> <tr> <td width="151">5 CV</td> <td width="151">0,543 x d</td> <td width="151">(0,305 x d) + 1 188</td> <td width="151">0,364 x d</td> </tr> <tr> <td width="151">6 CV</td> <td width="151">0,568 x d</td> <td width="151">(0,32 x d) + 1 244</td> <td width="151">0,382 x d</td> </tr> <tr> <td width="151">7 CV et plus</td> <td width="151">0,595 x d</td> <td width="151">(0,337 x d) + 1 288</td> <td width="151">0,401 x d</td> </tr> </tbody> </table> <p style="text-align: justify;"><strong>d</strong>�: d�signe la distance parcourue en kilom�tre pendant l’ann�e</p> <p style="text-align: justify;">Le coefficient applicable � cette distance augmente donc en fonction de la puissance de votre v�hicule, dans la limite de 7 CV.</p> <p style="text-align: justify;"><strong><u>EXEMPLE DE CALCUL DU FORFAIT KILOMETRIQUE</u></strong></p> <p style="text-align: justify;">10�000 Kilom�tres parcourus avec un v�hicule de 5 CV en 2017. Votre montant des frais r�els calcul�s selon le bar�me l�gale kilom�trique forfaitaire est �gal �: 0,305 x 10�000 + 1188 = 4�238 €</p> <p style="text-align: justify;"><strong><u>LE BAR�ME 2019</u></strong></p> <p style="text-align: justify;">Le <strong>bar�me kilom�trique</strong> va �tre publi� en d�but d’ann�e 2019. Toutefois, lors d’une annonce, Edouard PHILIPPE avait annonc� une <a href="https://www.economie.gouv.fr/particuliers/bareme-kilometrique">r�vision du bar�me</a> concernant les v�hicules de petites cylindr�es. D’o� l’importance, car l’avantage va augmenter de 10 % concernant les v�hicules de 3 CV et l’avantage va augmenter de 5 % concernant les v�hicules de 3 CV.</p> <p style="text-align: justify;"><img class="alignnone size-full wp-image-2237" src="/media/5612" alt="Sans titre-3.png" width="820" height="312" /></p> <p style="text-align: justify;"><strong><u>D�FINITION</u></strong></p> <p style="text-align: justify;">Le bar�me kilom�trique est utilis� afin de r�aliser une <strong>�valuation forfaitaire</strong> concernant le <strong>co�t de l’utilisation de v�hicule</strong> par un contribuable. Effectivement, le bar�me prend en compte l’ensemble des frais, que ce soit l’assurance, le prix du carburant, les r�parations ou encore l’amortissement du v�hicule. Cependant, le bar�me ne prend pas en compte les p�ages, le stationnement, l’emprunt… C'est pourquoi, il faut bien savoir <a href="https://blog.lebonexpertcomptable.com/blog/2018/03/28/5-conseils-faciles-pour-gerer-vos-factures-et-vos-recus.html">g�rer ses factures et re�us.</a></p> <p style="text-align: justify;"><strong><u>MODE DE FONCTIONNEMENT</u></strong></p> <p style="text-align: justify;">Le bar�me est �valu� selon <strong>la puissance fiscale</strong> li� au v�hicule, ainsi que le kilom�trage sillonn� dans l’ann�e � titre professionnel. Le conducteur a donc la possibilit� <strong>d’�valuer le co�t total de l’utilisation</strong> de son v�hicule afin de le d�duire de son revenu professionnel ou <a href="https://www.lebonexpertcomptable.com/comptabilite-paie.html">bulletin de paie</a>.</p> <p style="text-align: justify;"><strong><u>CONCERNANT LES SALARI�S�: COMMENT CALCULER LE BAREME�?</u></strong></p> <p style="text-align: justify;">Ce bar�me est g�n�ralement utilis� par les salari�s optant pour <strong>la d�duction des frais r�els</strong>. Ceux-ci renoncent donc � la d�duction forfaitaire de 10 %. Cet utilisation est limit�e �<strong> une puissance maximale de 7 CV.</strong></p> <p style="text-align: justify;"><strong><u>BAR�ME CONCERNANT LE COVOITURAGE</u></strong></p> <p style="text-align: justify;">Ce bar�me peut �tre utilis� afin d’�valuer le co�t d’un trajet en covoiturage pour aller travailler, par exemple. Il ne faut pas oublier le prix des p�ages si besoin.</p> <p style="text-align: justify;"><strong><u>BAR�ME NON MODIFI� DEPUIS 2015</u></strong></p> <p style="text-align: justify;">Ce bar�me kilom�trique a �t� modifi� pour la derni�re fois en f�vrier 2015. Il a ensuite �t� reconduit jusqu’en 2018. L’<strong>administration fiscale</strong> n’a donc pas fait de modification concernant ce bar�me kilom�trique.</p> <p style="text-align: justify;"><img class="alignnone size-full wp-image-2236" src="/media/5602" alt="Sans titre-2.png" width="820" height="312" /></p> <p style="text-align: justify;"><strong><u>ACTUALITɠ: R��VALUATION DU BAR�ME </u></strong></p> <p style="text-align: justify;">Depuis les manifestations des gilets jaunes, afin de calmer la situation dans l’urgence, le gouvernement a annonc� r�cemment une r��valuation du bar�me kilom�trique concernant les gros rouleurs, ainsi que les voitures de petite cylindr�e�: 10 % pour les 3 CV, 5 % pour les 4 CV, consid�r�es comme moins polluantes. Cela va permettre d’aider les contribuables effectuant environ 1�500 km par mois afin de travailler, c’est-�-dire environ 70 km par jours. Le nouveau bar�me kilom�trique 2019 est applicable aujourd’hui.</p> <p style="text-align: justify;"><strong><u>CALCUL DU BAR�ME 2019 REVALORIS�ES AU 1ER JANVIER 2019</u></strong></p> <p style="text-align: justify;">Voici le tableau permettant d’�valuer vos indemnit�s kilom�triques.</p> <table> <tbody> <tr> <td width="151"><strong>CV</strong></td> <td width="151"><strong>DE 0 � 5�000 KM</strong></td> <td width="151"><strong>DE 5�001 � 20�000 KM</strong></td> <td width="151"><strong>PLUS DE 20�000 KM</strong></td> </tr> <tr> <td width="151">3</td> <td width="151">0,451 x km</td> <td width="151">(0,274 x km) + 906</td> <td width="151">0,315 x km</td> </tr> <tr> <td width="151">4</td> <td width="151">0,518 x km</td> <td width="151">(0,291 x km) + 1 136</td> <td width="151">0,349 x km</td> </tr> <tr> <td width="151">5</td> <td width="151">0,543 x km</td> <td width="151">(0,305 x km) + 1 190</td> <td width="151">0,364 x km</td> </tr> <tr> <td width="151">6</td> <td width="151">0,568 x km</td> <td width="151">(0,320 x km) + 1 232</td> <td width="151">0,382 x km</td> </tr> <tr> <td width="151">7 et plus</td> <td width="151">0,595 x km</td> <td width="151">(0,337 x km) + 1 289</td> <td width="151">0,401 x km</td> </tr> </tbody> </table> <p style="text-align: justify;"><strong><u>REMBOURSEMENT DES FRAIS KILOM�TRIQUES </u></strong></p> <p style="text-align: justify;">Il est important de rappeler qu’au niveau de votre activit� professionnelle, vous avez la possibilit� de vous faire rembourser de vos <strong>indemnit�s kilom�triques</strong> si jamais vous n’avez pas de v�hicule de fonction. G�n�ralement, des notes de frais sont � r�aliser. Concernant les<strong> r�parations non couvertes</strong> survenues lors d’un d�placement professionnel, cela est automatiquement imputable au d�placement, d’o� l’importance de demander une <strong>prise en charge</strong> � votre employeur.</p> <p style="text-align: justify;"><strong><u>CONTR�LE FISCAL CONCERNANT LE BAR�ME</u></strong></p> <p style="text-align: justify;">L’<strong>int�r�t des indemnit�s kilom�triques</strong> est qu’elles font partie des frais professionnels, c’est-�-dire pour le contribuable, d’avoir la possibilit� de b�n�ficier d’<strong>une compensation financi�re</strong> pour les frais de d�placement, ainsi pour l’entreprise, la possibilit� d’int�grer ces frais dans les charges. Que ce soit le contribuable ou l’entreprise, tous les deux b�n�ficient d’une �conomie avantageuse d’imp�ts�: le contribuable va percevoir un <strong>revenu non d�clar�</strong> et l’entreprise va soustraire ces frais du r�sultat de l’entreprise qui ne vont pas �tre pris en compte au niveau de l’<strong>imp�t sur les soci�t�s.</strong></p> <p style="text-align: justify;">C’est un double avantage non n�gligeable. L’administration fiscale, lors d’un <strong>contr�le fiscal</strong> va se concentrer tout particuli�rement sur des justifications�et sur le rapports entre les revenus et les<strong> indemnit�s kilom�triques.</strong> Les justificatifs doivent �tre nombreux�: relev�s d’essence (vos frais de carburant), relev�s d’h�tel, contr�le du motif du d�placement (avec un v�hicule de soci�t� ou personnel), relev�s d’autoroute ( vos frais de p�age)… lors d’absence de justificatifs, les revenus seront dans le meilleur des cas, consid�r�s comme traitements et salaires, ceux-ci seront donc fiscalis�s. 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Qu'est-ce qu'une SASU ? Comment la créer ? Nos réponses à vos questions dans notre nouvel article ! </div> <a href="../../../../blog/2021/12/10/sasu-tout-savoir-sur-cette-entreprise-et-sa-comptabilite.html" class="btn btn-link p-0" itemprop="url">Lire la suite <i class="fas fa-long-arrow-alt-right ml-2"></i></a> </div> </article> </div> <div class="col-12 col-md-6 col-lg-4 d-flex align-items-stretch" data-aos="zoom-in" data-aos-delay="300"> <article class="card post-blog blog-liste-billets" id="post-5612" itemscope itemtype="http://schema.org/Blog"> <a href="../../../../blog/2021/11/09/micro-entreprise-comment-choisir-son-expert-comptable.html"> <img src="/media/g_miniature/7632.webp" alt="Auto-entrepreneur : comment choisir son expert-comptable ?" itemprop="image" class="card-img-top"/> <div class="position-relative"> <svg class="position-absolute fond-actus" version="1.1" preserveaspectratio="none" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" width="100%" height="140px" viewbox="20 -20 300 100"> <path d="M30.913,43.944c0,0,42.911-34.464,87.51-14.191c77.31,35.14,113.304-1.952,146.638-4.729 c48.654-4.056,69.94,16.218,69.94,16.218v54.396H30.913V43.944z" opacity="0.4" fill="#f0f1f3"></path> <path d="M-35.667,44.628c0,0,42.91-34.463,87.51-14.191c77.31,35.141,113.304-1.952,146.639-4.729 c48.653-4.055,69.939,16.218,69.939,16.218v54.396H-35.667V44.628z" opacity="0.4" fill="#f0f1f3"></path> <path d="M43.415,98.342c0,0,48.283-68.927,109.133-68.927c65.886,0,97.983,67.914,97.983,67.914v3.716 H42.401L43.415,98.342z" opacity="0" fill="#fff"></path> <path d="M-34.667,62.998c0,0,56-45.667,120.316-27.839C167.484,57.842,197,41.332,232.286,30.428 c53.07-16.399,104.047,36.903,104.047,36.903l1.333,36.667l-372-2.954L-34.667,62.998z" fill="#fff"></path> </svg> </div> </a> <div class="card-body position-relative"> <small class="text-uppercase text-muted"><span itemprop="about">Comptabilit�</span></small> <h3 itemprop="headline" class="card-title my-2"><a href="../../../../blog/2021/11/09/micro-entreprise-comment-choisir-son-expert-comptable.html">Auto-entrepreneur : comment choisir son expert-comptable ?</a></h3> <p class="text-muted my-3"><i class="far fa-clock mr-2"></i> <time class="post-date" datetime="2021-11-09 08:00:00" itemprop="datePublished"><span class="day">09</span> <span class="month">novembre</span> <span class="year">2021</span> à 08h00 </time> </p> <div class="post-content card-text mb-4" itemprop="text">En France, il est possible, pour les très petites entreprises appelées les micro-entreprises, de ne pas tenir une comptabilité. En effet, une disposition législative permet ...</div> <a href="../../../../blog/2021/11/09/micro-entreprise-comment-choisir-son-expert-comptable.html" class="btn btn-link p-0" itemprop="url">Lire la suite <i class="fas fa-long-arrow-alt-right ml-2"></i></a> </div> </article> </div> <div class="col-12 col-md-6 col-lg-4 d-flex align-items-stretch" data-aos="zoom-in" data-aos-delay="100"> <article class="card post-blog blog-liste-billets" id="post-5602" itemscope itemtype="http://schema.org/Blog"> <a href="../../../../blog/2021/10/12/comment-creer-une-sci.html"> <img src="/media/g_miniature/7622.webp" alt="Comment créer une SCI ?" itemprop="image" class="card-img-top"/> <div class="position-relative"> <svg class="position-absolute fond-actus" version="1.1" preserveaspectratio="none" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" width="100%" height="140px" viewbox="20 -20 300 100"> <path d="M30.913,43.944c0,0,42.911-34.464,87.51-14.191c77.31,35.14,113.304-1.952,146.638-4.729 c48.654-4.056,69.94,16.218,69.94,16.218v54.396H30.913V43.944z" opacity="0.4" fill="#f0f1f3"></path> <path d="M-35.667,44.628c0,0,42.91-34.463,87.51-14.191c77.31,35.141,113.304-1.952,146.639-4.729 c48.653-4.055,69.939,16.218,69.939,16.218v54.396H-35.667V44.628z" opacity="0.4" fill="#f0f1f3"></path> <path d="M43.415,98.342c0,0,48.283-68.927,109.133-68.927c65.886,0,97.983,67.914,97.983,67.914v3.716 H42.401L43.415,98.342z" opacity="0" fill="#fff"></path> <path d="M-34.667,62.998c0,0,56-45.667,120.316-27.839C167.484,57.842,197,41.332,232.286,30.428 c53.07-16.399,104.047,36.903,104.047,36.903l1.333,36.667l-372-2.954L-34.667,62.998z" fill="#fff"></path> </svg> </div> </a> <div class="card-body position-relative"> <small class="text-uppercase text-muted"><span itemprop="about">Cr�ation d'entreprise</span></small> <h3 itemprop="headline" class="card-title my-2"><a href="../../../../blog/2021/10/12/comment-creer-une-sci.html">Comment cr�er une SCI ?</a></h3> <p class="text-muted my-3"><i class="far fa-clock mr-2"></i> <time class="post-date" datetime="2021-10-12 08:00:00" itemprop="datePublished"><span class="day">12</span> <span class="month">octobre</span> <span class="year">2021</span> à 08h00 </time> </p> <div class="post-content card-text mb-4" itemprop="text">Vous souhaitez vous renseigner sur la création d’une SCI ? Vous envisagez de créer une SCI ? Vous vous interrogez quant à la faisabilité de ce projet ? Nous sommes là ...</div> <a href="../../../../blog/2021/10/12/comment-creer-une-sci.html" class="btn btn-link p-0" itemprop="url">Lire la suite <i class="fas fa-long-arrow-alt-right ml-2"></i></a> </div> </article> </div> <div class="col-12 col-md-6 col-lg-4 d-flex align-items-stretch" data-aos="zoom-in" data-aos-delay="200"> <article class="card post-blog blog-liste-billets" id="post-5592" itemscope itemtype="http://schema.org/Blog"> <a href="../../../../blog/2021/09/17/combien-coute-un-salarie.html"> <img src="/media/g_miniature/7612.webp" alt="Combien coûte un salarié ?" itemprop="image" class="card-img-top"/> <div class="position-relative"> <svg class="position-absolute fond-actus" version="1.1" preserveaspectratio="none" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" width="100%" height="140px" viewbox="20 -20 300 100"> <path d="M30.913,43.944c0,0,42.911-34.464,87.51-14.191c77.31,35.14,113.304-1.952,146.638-4.729 c48.654-4.056,69.94,16.218,69.94,16.218v54.396H30.913V43.944z" opacity="0.4" fill="#f0f1f3"></path> <path d="M-35.667,44.628c0,0,42.91-34.463,87.51-14.191c77.31,35.141,113.304-1.952,146.639-4.729 c48.653-4.055,69.939,16.218,69.939,16.218v54.396H-35.667V44.628z" opacity="0.4" fill="#f0f1f3"></path> <path d="M43.415,98.342c0,0,48.283-68.927,109.133-68.927c65.886,0,97.983,67.914,97.983,67.914v3.716 H42.401L43.415,98.342z" opacity="0" fill="#fff"></path> <path d="M-34.667,62.998c0,0,56-45.667,120.316-27.839C167.484,57.842,197,41.332,232.286,30.428 c53.07-16.399,104.047,36.903,104.047,36.903l1.333,36.667l-372-2.954L-34.667,62.998z" fill="#fff"></path> </svg> </div> </a> <div class="card-body position-relative"> <small class="text-uppercase text-muted"><span itemprop="about">Comptabilit�</span></small> <h3 itemprop="headline" class="card-title my-2"><a href="../../../../blog/2021/09/17/combien-coute-un-salarie.html">Combien co�te un salari� ?</a></h3> <p class="text-muted my-3"><i class="far fa-clock mr-2"></i> <time class="post-date" datetime="2021-09-17 10:56:00" itemprop="datePublished"><span class="day">17</span> <span class="month">septembre</span> <span class="year">2021</span> à 10h56 </time> </p> <div class="post-content card-text mb-4" itemprop="text">Notre rédaction revient aujourd’hui avec un sujet plus qu’intéressant pour beaucoup d’entreprises : combien coûte réellement un salarié ? 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