{"id":4377,"date":"2020-06-18T12:13:46","date_gmt":"2020-06-18T10:13:46","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=4377"},"modified":"2020-06-18T12:13:46","modified_gmt":"2020-06-18T10:13:46","slug":"quel-est-le-cadre-juridique-des-notes-de-frais","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/","title":{"rendered":"Quel est le cadre juridique des notes de frais ?"},"content":{"rendered":"\n<p class=\"justification_texte\">Le salari\u00e9 qui d\u00e9pense des frais dans le cadre de son activit\u00e9 professionnelle b\u00e9n\u00e9ficie d\u2019un remboursement de la part de son entreprise par le biais d\u2019une note de frais. Loin d\u2019\u00eatre toujours formalis\u00e9e, chaque demande doit cependant \u00eatre justifi\u00e9e&nbsp;: l\u2019administration fiscale donne un cadre juridique aux notes de frais.<\/p>\n\n\n\n<p class=\"justification_texte\">Cependant, la gestion des notes de frais peut vite devenir tr\u00e8s fastidieuse pour les dirigeants d\u2019entreprise. D\u00e9couvrez notre tour d\u2019horizon <strong>des r\u00e8gles et du cadre juridique qui structurent la gestion des notes de frais<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"underline--hover\">Cadre juridique de l&rsquo;\u00e9tablissement d&rsquo;une note de frais<\/span><\/h2>\n\n\n\n<p class=\"justification_texte\">La note de frais ne subit <strong>pas de r\u00e8gle de forme<\/strong> et peut \u00eatre \u00e9tablie aussi bien sur un tableur Excel que sur une note manuscrite ou <a href=\"https:\/\/ipaidthat.io\/fr\/?utm_source=mag&amp;utm_campaign=menu&amp;utm_content=menu\" target=\"_blank\" rel=\"noreferrer noopener\">un logiciel d\u00e9di\u00e9<\/a> \u00e0 cet effet.<\/p>\n\n\n\n<p class=\"justification_texte\"><strong>Une seule r\u00e8gle prime<\/strong>&nbsp;: l\u2019accompagner de justificatifs pour prouver la r\u00e9alit\u00e9 des d\u00e9penses engag\u00e9es.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/06\/Cadre-juridique-notes-de-frais-deban.png\" alt=\"Cadre juridique notes de frais\" class=\"wp-image-4380\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"underline--hover\">Le remboursement des frais<\/span><\/h2>\n\n\n\n<p class=\"justification_texte\"><strong>Chaque fin de mois<\/strong>, le salari\u00e9 doit fait part \u00e0 son employeur des frais remboursables dans le cadre de son activit\u00e9.<\/p>\n\n\n\n<p class=\"justification_texte\">Il n&rsquo;est pas rare que les entreprises imposent \u00e0 leurs salari\u00e9s un <strong>d\u00e9lai<\/strong> pour fournir leurs pi\u00e8ces justificatives de paiements&nbsp;! Selon un arr\u00eat de la Cour de cassation, l\u2019entreprise peut d\u00e9cider de ne pas rembourser un collaborateur s&rsquo;il ne respecte pas ce d\u00e9lai\u2026<\/p>\n\n\n\n<p class=\"justification_texte\">De son c\u00f4t\u00e9, l\u2019employeur \u2013&nbsp;\u00e9tant soumis \u00e0 la prescription quinquennale&nbsp;\u2013 dispose d\u2019un <strong>d\u00e9lai maximal de 5&nbsp;ans pour rembourser le salari\u00e9<\/strong> apr\u00e8s pr\u00e9sentation de la note de frais. N\u00e9anmoins, dans la pratique, l\u2019employeur a tout int\u00e9r\u00eat \u00e0 compenser les frais li\u00e9s \u00e0 l\u2019activit\u00e9 le plus rapidement possible. <strong>En moyenne<\/strong>, les entreprises remboursent leurs employ\u00e9s <strong>sous 3&nbsp;\u00e0 5&nbsp;semaines<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"underline--hover\">Les modalit\u00e9s de remboursement des notes de frais<\/span><\/h2>\n\n\n\n<p class=\"justification_texte\">D\u2019une entreprise \u00e0 l\u2019autre, le remboursement des d\u00e9penses \u00e0 des fins professionnelles peut \u00eatre diff\u00e9rent.<\/p>\n\n\n\n<p class=\"justification_texte\">En effet, l\u2019employeur a le choix entre <strong>deux modalit\u00e9s de remboursement<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"justification_texte wp-block-list\"><li><strong>le remboursement forfaitaire<\/strong>&nbsp;: le plus souvent pratiqu\u00e9 lorsque les d\u00e9penses sont amen\u00e9es \u00e0 se r\u00e9p\u00e9ter sur une base mensuelle. Il existe alors un <a rel=\"noreferrer noopener\" href=\"https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/frais-professionnels.html\" target=\"_blank\">bar\u00e8me forfaitaire dont les plafonds sont directement fix\u00e9s par l\u2019URSSAF&nbsp;<\/a>;<\/li><li><strong>le remboursement des d\u00e9penses r\u00e9elles<\/strong>&nbsp;: remboursement \u00e0 l\u2019euro pr\u00e8s des frais engag\u00e9s par le salari\u00e9 (frais de restaurant, p\u00e9age, carte essence, etc)<\/li><\/ul>\n\n\n\n<p class=\"justification_texte\">Dans un souci de praticit\u00e9 et de gestion interne,<strong> l\u2019employeur pr\u00e9f\u00e8re g\u00e9n\u00e9ralement une seule et unique m\u00e9thode<\/strong>. N\u00e9anmoins, il peut \u00eatre int\u00e9ressant de s\u2019entretenir avec l\u2019ensemble de ses salari\u00e9s pour conna\u00eetre le mode de remboursement qu\u2019ils pr\u00e9f\u00e8rent. Car en fonction des postes et des frais \u00e0 engager, un mode de traitement sera peut-\u00eatre plus avantageux pour l\u2019employ\u00e9.<\/p>\n\n\n\n[tdm_block_call_to_action title_text=\u00a0\u00bbRCVDMyVBOWNvdXZyZXolMjBsYSUyMHNvbHV0aW9uJTIwaVBhaWRUaGF0JTIwcG91ciUyMHNpbXBsaWZpZXIlMjBldCUyMGF1dG9tYXRpc2VyJTIwdm90cmUlMjBjb21wdGFiaWxpdCVDMyVBOSUyMCE=\u00a0\u00bb title_tag=\u00a0\u00bbh3&Prime; title_size=\u00a0\u00bbtdm-title-sm\u00a0\u00bb button_text=\u00a0\u00bbiPaidThat\u00a0\u00bb button_url=\u00a0\u00bbhttps:\/\/ipaidthat.io\/fr\/?utm_source=mag&amp;utm_campaign=menu&amp;utm_content=menu\u00a0\u00bb button_tdicon=\u00a0\u00bbtdc-font-fa tdc-font-fa-chevron-right\u00a0\u00bb button_size=\u00a0\u00bbtdm-btn-sm\u00a0\u00bb content_align_vertical=\u00a0\u00bbcontent-vert-center\u00a0\u00bb tds_title=\u00a0\u00bbtds_title1&Prime; tds_button=\u00a0\u00bbtds_button8&Prime; tds_button8-background_color=\u00a0\u00bb#ff3c3c\u00a0\u00bb tds_button8-background_hover_color=\u00a0\u00bb#dd3333&Prime; tds_button8-icon_color=\u00a0\u00bb#ffffff\u00a0\u00bb tds_button8-shadow_shadow_color=\u00a0\u00bb#b5b5b5&Prime; tds_title1-title_color=\u00a0\u00bb#ff3c3c\u00a0\u00bb button_icon_space=\u00a0\u00bb8&Prime; button_width=\u00a0\u00bb100&Prime; tdc_css=\u00a0\u00bbeyJhbGwiOnsiZGlzcGxheSI6IiJ9fQ==\u00a0\u00bb tds_call_to_action=\u00a0\u00bbtds_call_to_action2&Prime; content_align_horizontal=\u00a0\u00bbcontent-horiz-left\u00a0\u00bb tds_title1-f_title_font_size=\u00a0\u00bb16&Prime;]\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"underline--hover\">Cadre juridique notes de frais: r\u00e9gime fiscal et social<\/span><\/h2>\n\n\n\n<p class=\"justification_texte\">Le montant des <strong>frais r\u00e9els<\/strong> rembours\u00e9 au salari\u00e9 n\u2019est<strong> pas soumis \u00e0 l\u2019imp\u00f4t sur le revenu ni aux cotisations sociales<\/strong> pour l\u2019employeur. Cependant, il convient de prouver que le salari\u00e9 est contraint d\u2019engager ces frais suppl\u00e9mentaires et de produire les justificatifs attenants.<\/p>\n\n\n\n<p class=\"justification_texte\">Concernant les indemnit\u00e9s forfaitaires, les r\u00e8gles sont un peu diff\u00e9rentes.<\/p>\n\n\n\n<p class=\"justification_texte\">Le <strong>remboursement forfaitaire<\/strong> des frais n\u2019est pas soumis aux cotisations sociales dans la <strong>limite des plafonds fix\u00e9s par l\u2019administration<\/strong>. Dans le cas contraire, le remboursement forfaitaire peut \u00eatre consid\u00e9r\u00e9 comme un avantage en nature imposable.<\/p>\n\n\n\n<p class=\"justification_texte\">Si les <strong>circonstances sont confirm\u00e9es<\/strong> et les justificatifs pr\u00e9sent\u00e9s, la fraction qui exc\u00e8de le plafond est exclue de l\u2019assiette des cotisations.<\/p>\n\n\n\n<p class=\"justification_texte\">Si l\u2019employeur n\u2019est <strong>pas en mesure d\u2019\u00e9tablir les circonstances<\/strong> des frais engag\u00e9s, l\u2019indemnit\u00e9 forfaitaire vers\u00e9e est r\u00e9int\u00e9gr\u00e9 dans l\u2019assiette des cotisations sociales, et ce, d\u00e8s le premier euro. Il s\u2019agit alors d\u2019un compl\u00e9ment de r\u00e9mun\u00e9ration.<\/p>\n\n\n\n<p class=\"justification_texte\">De plus, l\u2019entreprise a tout \u00e0 fait le droit de <strong>d\u00e9duire de son b\u00e9n\u00e9fice imposable <\/strong>ces deux types de remboursement de d\u00e9penses. Sans oublier la possibilit\u00e9 de <strong>r\u00e9cup\u00e9rer la TVA<\/strong> sur certains frais engag\u00e9s.<\/p>\n\n\n\n<p class=\"justification_texte\">Voil\u00e0, vous savez tout sur le cadre juridique des notes de frais ! <\/p>\n\n\n\n<p class=\"justification_texte\"><em>La gestion et le remboursement des<a href=\"https:\/\/ipaidthat.io\/fr\/notes-de-frais\/?utm_source=mag&amp;utm_campaign=menu&amp;utm_content=menu\"> notes de frais<\/a> peuvent vite devenir un vrai casse-t\u00eate pour les dirigeants d\u2019entreprise. Nous vous conseillons, d\u00e8s le d\u00e9but de votre activit\u00e9, d\u2019encadrer et de d\u00e9finir clairement vos process en interne. Vous \u00e9viterez ainsi bien des d\u00e9boires avec vos salari\u00e9s et l\u2019administration fiscale\u00a0!<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le salari\u00e9 qui d\u00e9pense des frais dans le cadre de son activit\u00e9 professionnelle b\u00e9n\u00e9ficie d\u2019un remboursement de la part de son entreprise par le biais d\u2019une note de frais. Loin d\u2019\u00eatre toujours formalis\u00e9e, chaque demande doit cependant \u00eatre justifi\u00e9e&nbsp;: l\u2019administration fiscale donne un cadre juridique aux notes de frais. Cependant, la gestion des notes de [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,4],"tags":[],"class_list":["post-4377","post","type-post","status-publish","format-standard","hentry","category-comptabilite","category-featured"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cadre juridique notes de frais : modalit\u00e9s, r\u00e9gime fiscal, imp\u00e9ratifs<\/title>\n<meta name=\"description\" content=\"Optimiser la gestion des frais engag\u00e9s pour le compte de la soci\u00e9t\u00e9, d\u00e9couvrir le cadre juridique des notes de frais. Modalit\u00e9s, r\u00e9gime fiscal et social.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cadre juridique notes de frais : modalit\u00e9s, r\u00e9gime fiscal, imp\u00e9ratifs\" \/>\n<meta property=\"og:description\" content=\"Optimiser la gestion des frais engag\u00e9s pour le compte de la soci\u00e9t\u00e9, d\u00e9couvrir le cadre juridique des notes de frais. Modalit\u00e9s, r\u00e9gime fiscal et social.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/\" \/>\n<meta property=\"og:site_name\" content=\"iPaidThat Mag\" \/>\n<meta property=\"article:published_time\" content=\"2020-06-18T10:13:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/06\/Cadre-juridique-notes-de-frais-deban.png\" \/>\n<meta name=\"author\" content=\"S\u00e9bastien Claeys\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"S\u00e9bastien Claeys\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/\"},\"author\":{\"name\":\"S\u00e9bastien Claeys\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/person\/021144662586a12df79c88913050baaa\"},\"headline\":\"Quel est le cadre juridique des notes de frais ?\",\"datePublished\":\"2020-06-18T10:13:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/\"},\"wordCount\":919,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#organization\"},\"image\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/06\/Cadre-juridique-notes-de-frais-deban.png\",\"articleSection\":[\"Comptabilit\u00e9\",\"Featured\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/\",\"url\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/\",\"name\":\"Cadre juridique notes de frais : modalit\u00e9s, r\u00e9gime fiscal, imp\u00e9ratifs\",\"isPartOf\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/06\/Cadre-juridique-notes-de-frais-deban.png\",\"datePublished\":\"2020-06-18T10:13:46+00:00\",\"description\":\"Optimiser la gestion des frais engag\u00e9s pour le compte de la soci\u00e9t\u00e9, d\u00e9couvrir le cadre juridique des notes de frais. Modalit\u00e9s, r\u00e9gime fiscal et social.\",\"breadcrumb\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#primaryimage\",\"url\":\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/06\/Cadre-juridique-notes-de-frais-deban.png\",\"contentUrl\":\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/06\/Cadre-juridique-notes-de-frais-deban.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Le Mag\",\"item\":\"https:\/\/app.ipaidthat.io\/mag\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Quel est le cadre juridique des notes de frais ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#website\",\"url\":\"https:\/\/app.ipaidthat.io\/mag\/\",\"name\":\"IPaidThat Mag\",\"description\":\"Une gestion simple, automatis\u00e9e et collaborative\",\"publisher\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/app.ipaidthat.io\/mag\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#organization\",\"name\":\"IPaidThat Mag\",\"url\":\"https:\/\/app.ipaidthat.io\/mag\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/logo-le-mag-blog-ipaidthat.png\",\"contentUrl\":\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/logo-le-mag-blog-ipaidthat.png\",\"width\":1817,\"height\":524,\"caption\":\"IPaidThat Mag\"},\"image\":{\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/person\/021144662586a12df79c88913050baaa\",\"name\":\"S\u00e9bastien Claeys\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2023\/02\/sebastien-clayes-ipaidthat-96x96.png\",\"contentUrl\":\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2023\/02\/sebastien-clayes-ipaidthat-96x96.png\",\"caption\":\"S\u00e9bastien Claeys\"},\"url\":\"https:\/\/app.ipaidthat.io\/mag\/author\/sebastienipaidthat-io\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cadre juridique notes de frais : modalit\u00e9s, r\u00e9gime fiscal, imp\u00e9ratifs","description":"Optimiser la gestion des frais engag\u00e9s pour le compte de la soci\u00e9t\u00e9, d\u00e9couvrir le cadre juridique des notes de frais. Modalit\u00e9s, r\u00e9gime fiscal et social.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/","og_locale":"fr_FR","og_type":"article","og_title":"Cadre juridique notes de frais : modalit\u00e9s, r\u00e9gime fiscal, imp\u00e9ratifs","og_description":"Optimiser la gestion des frais engag\u00e9s pour le compte de la soci\u00e9t\u00e9, d\u00e9couvrir le cadre juridique des notes de frais. Modalit\u00e9s, r\u00e9gime fiscal et social.","og_url":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/","og_site_name":"iPaidThat Mag","article_published_time":"2020-06-18T10:13:46+00:00","og_image":[{"url":"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/06\/Cadre-juridique-notes-de-frais-deban.png","type":"","width":"","height":""}],"author":"S\u00e9bastien Claeys","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"S\u00e9bastien Claeys","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#article","isPartOf":{"@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/"},"author":{"name":"S\u00e9bastien Claeys","@id":"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/person\/021144662586a12df79c88913050baaa"},"headline":"Quel est le cadre juridique des notes de frais ?","datePublished":"2020-06-18T10:13:46+00:00","mainEntityOfPage":{"@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/"},"wordCount":919,"commentCount":0,"publisher":{"@id":"https:\/\/app.ipaidthat.io\/mag\/#organization"},"image":{"@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#primaryimage"},"thumbnailUrl":"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/06\/Cadre-juridique-notes-de-frais-deban.png","articleSection":["Comptabilit\u00e9","Featured"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/","url":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/","name":"Cadre juridique notes de frais : modalit\u00e9s, r\u00e9gime fiscal, imp\u00e9ratifs","isPartOf":{"@id":"https:\/\/app.ipaidthat.io\/mag\/#website"},"primaryImageOfPage":{"@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#primaryimage"},"image":{"@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#primaryimage"},"thumbnailUrl":"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/06\/Cadre-juridique-notes-de-frais-deban.png","datePublished":"2020-06-18T10:13:46+00:00","description":"Optimiser la gestion des frais engag\u00e9s pour le compte de la soci\u00e9t\u00e9, d\u00e9couvrir le cadre juridique des notes de frais. Modalit\u00e9s, r\u00e9gime fiscal et social.","breadcrumb":{"@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#primaryimage","url":"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/06\/Cadre-juridique-notes-de-frais-deban.png","contentUrl":"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2020\/06\/Cadre-juridique-notes-de-frais-deban.png"},{"@type":"BreadcrumbList","@id":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-est-le-cadre-juridique-des-notes-de-frais\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Le Mag","item":"https:\/\/app.ipaidthat.io\/mag\/"},{"@type":"ListItem","position":2,"name":"Quel est le cadre juridique des notes de frais ?"}]},{"@type":"WebSite","@id":"https:\/\/app.ipaidthat.io\/mag\/#website","url":"https:\/\/app.ipaidthat.io\/mag\/","name":"IPaidThat Mag","description":"Une gestion simple, automatis\u00e9e et collaborative","publisher":{"@id":"https:\/\/app.ipaidthat.io\/mag\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/app.ipaidthat.io\/mag\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/app.ipaidthat.io\/mag\/#organization","name":"IPaidThat Mag","url":"https:\/\/app.ipaidthat.io\/mag\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/logo\/image\/","url":"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/logo-le-mag-blog-ipaidthat.png","contentUrl":"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/logo-le-mag-blog-ipaidthat.png","width":1817,"height":524,"caption":"IPaidThat Mag"},"image":{"@id":"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/person\/021144662586a12df79c88913050baaa","name":"S\u00e9bastien Claeys","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/app.ipaidthat.io\/mag\/#\/schema\/person\/image\/","url":"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2023\/02\/sebastien-clayes-ipaidthat-96x96.png","contentUrl":"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2023\/02\/sebastien-clayes-ipaidthat-96x96.png","caption":"S\u00e9bastien Claeys"},"url":"https:\/\/app.ipaidthat.io\/mag\/author\/sebastienipaidthat-io\/"}]}},"_links":{"self":[{"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/posts\/4377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/comments?post=4377"}],"version-history":[{"count":0,"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/posts\/4377\/revisions"}],"wp:attachment":[{"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/media?parent=4377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/categories?post=4377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/app.ipaidthat.io\/mag\/wp-json\/wp\/v2\/tags?post=4377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}