{"id":33,"date":"2023-12-14T14:32:08","date_gmt":"2023-12-14T13:32:08","guid":{"rendered":"http:\/\/localhost\/blog\/?p=33"},"modified":"2024-01-17T09:58:48","modified_gmt":"2024-01-17T08:58:48","slug":"cadeaux-affaires-quelle-fiscalite","status":"publish","type":"post","link":"https:\/\/lga-conseil.fr\/blog\/cadeaux-affaires-quelle-fiscalite","title":{"rendered":"Cadeaux d\u2019affaires, quelle fiscalit\u00e9 ?\u00a0"},"content":{"rendered":"\n<p>\u00c0 l&rsquo;approche des f\u00eates, les cadeaux de No\u00ebl pour les clients et fournisseurs sont des signes de remerciement pour l\u2019ann\u00e9e pass\u00e9e. Cependant, peu connaissent les r\u00e8gles fiscales associ\u00e9es. Dans cet article, on vous dit tout. <\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quelle est la d\u00e9duction du b\u00e9n\u00e9fice imposable ?<\/strong><\/h2>\n\n\n\n<p>Les cadeaux que vous offrez \u00e0 vos clients \u00e0 l\u2019occasion des f\u00eates de fin d\u2019ann\u00e9e sont licites \u00e0 condition de respecter certains points. Ces cadeaux peuvent \u00eatre soustraits de votre b\u00e9n\u00e9fice imposable seulement si vous avez une gestion normale de votre entreprise.<\/p>\n\n\n\n<p><strong>Deux principales conditions :&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La valeur de ces cadeaux doit rester proportionnelle par rapport \u00e0 la taille et au chiffre d\u2019affaires de l&rsquo;entreprise. Il n\u2019existe aucune obligation l\u00e9gale concernant la valeur maximale des cadeaux.<br><\/li>\n\n\n\n<li>La distribution ne doit pas \u00eatre interdite par une disposition l\u00e9gale ou r\u00e9glementaire<\/li>\n<\/ul>\n\n\n\n<p>Cependant, l\u2019administration fiscale maintient sa vigilance. En cas de v\u00e9rification, l&rsquo;administration peut choisir de r\u00e9int\u00e9grer la valeur des cadeaux d\u2019affaires dans le b\u00e9n\u00e9fice imposable si :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La valeur des cadeaux est manifestement d\u00e9mesur\u00e9e<br><\/li>\n\n\n\n<li>L\u2019entreprise ne peut prouver que les d\u00e9penses li\u00e9es \u00e0 ses cadeaux d\u2019affaires sont justifi\u00e9es dans l\u2019int\u00e9r\u00eat et le d\u00e9veloppement de l\u2019activit\u00e9&nbsp;<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Si la somme totale des cadeaux d\u00e9passe 3 000 \u20ac, nous devons les d\u00e9clarer dans le <\/strong><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2067-sd\/releve-des-frais-generaux\"><strong>relev\u00e9 des frais g\u00e9n\u00e9raux<\/strong><\/a>.<\/p>\n<\/blockquote>\n\n\n\n<p>Les entrepreneurs individuels ne sont pas oblig\u00e9s de d\u00e9poser un relev\u00e9 des frais g\u00e9n\u00e9raux, mais ils doivent indiquer leur valeur dans le formulaire N\u00b02031-SD.&nbsp;<br><br>Les micro-entrepreneurs ne sont pas concern\u00e9s par ce relev\u00e9 et n\u2019ont pas besoin de d\u00e9clarer les cadeaux ou les d\u00e9penses.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>La r\u00e9cup\u00e9ration de TVA<\/strong><\/h2>\n\n\n\n<p>Normalement, la TVA n\u2019est pas d\u00e9duite sur les produits offerts, m\u00eame si la transaction est r\u00e9alis\u00e9e dans l\u2019int\u00e9r\u00eat de l\u2019entreprise. Toutefois, de mani\u00e8re exceptionnelle, sur les cadeaux \u00e0 faible valeur offerts aux clients lors des f\u00eates de fin d\u2019ann\u00e9e, la r\u00e9cup\u00e9ration de la TVA est envisageable.&nbsp;<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Pour profiter de cette exception, le prix des cadeaux ne doit pas d\u00e9passer 73 \u20ac TTC par an et par b\u00e9n\u00e9ficiaire. Au-del\u00e0 de ce montant, la TVA ne sera pas d\u00e9ductible.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p><\/p>\n\n\n\n<p>Pour plus de renseignements, contactez nos experts.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l&rsquo;approche des f\u00eates, les cadeaux de No\u00ebl pour les clients et fournisseurs sont des signes de remerciement pour l\u2019ann\u00e9e pass\u00e9e. Cependant, peu connaissent les r\u00e8gles fiscales associ\u00e9es. Dans cet article, on vous dit tout. <\/p>\n","protected":false},"author":1,"featured_media":105,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-33","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-business"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cadeaux d\u2019affaires, quelle fiscalit\u00e9 ?\u00a0 - LGA Conseil<\/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:\/\/lga-conseil.fr\/blog\/cadeaux-affaires-quelle-fiscalite\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cadeaux d\u2019affaires, quelle fiscalit\u00e9 ?\u00a0 - LGA Conseil\" \/>\n<meta property=\"og:description\" content=\"\u00c0 l&#039;approche des f\u00eates, les cadeaux de No\u00ebl pour les clients et fournisseurs sont des signes de remerciement pour l\u2019ann\u00e9e pass\u00e9e. 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