{"id":10750,"date":"2023-10-04T07:47:14","date_gmt":"2023-10-04T05:47:14","guid":{"rendered":"https:\/\/www.link2fleet.com\/formule-federale-du-forfait-tco-ou-est-la-simplification-2\/"},"modified":"2023-10-04T07:47:14","modified_gmt":"2023-10-04T05:47:14","slug":"formule-federale-du-forfait-tco-ou-est-la-simplification-2","status":"publish","type":"post","link":"https:\/\/www.link2fleet.com\/fr\/formule-federale-du-forfait-tco-ou-est-la-simplification-2\/","title":{"rendered":"Formule f\u00e9d\u00e9rale du forfait TCO: o\u00f9 est la simplification?"},"content":{"rendered":"

Pour les voitures en location ou en leasing\u00a0:<\/strong>
\nLa base du calcul reste le TCO2, ici rien n\u2019est chang\u00e9 mais le calcul de la partie \u00e9nergie (carburant ou recharge \u00e9lectrique) est d\u00e9sormais forfaitaire. Plus besoin de calculs fastidieux des consommations r\u00e9elles de chaque voiture pour d\u00e9finir une moyenne par cat\u00e9gorie de v\u00e9hicule.
\nPlus besoin non plus de calculer le nombre de kilom\u00e8tre annuel moyen par employ\u00e9 (pour d\u00e9finir, ou non, une moyenne de kilom\u00e8tres annuel par cat\u00e9gorie de v\u00e9hicules ou pour l\u2019entreprise).
\nLa majorit\u00e9 des entreprises avaient d\u00e9j\u00e0 opt\u00e9 pour une solution pragmatique comme le WLTP + x% mais il n\u2019y avait pas d\u2019homog\u00e9n\u00e9it\u00e9 sur le pourcentage \u00e0 utiliser. Pour ces soci\u00e9t\u00e9s il s\u2019agit donc ici d\u2019une standardisation officielle du calcul ce qui est une tr\u00e8s bonne chose.
\nPour le calcul des kilom\u00e8tres annuels moyens la nouvelle formule se base sur les r\u00e8gles existantes en mati\u00e8re de TVA et ceci est une tr\u00e8s grande simplification et standardisation pour les entreprises.
\nIl suffit de multiplier le prix de r\u00e9f\u00e9rence du carburant par le nombre de kilom\u00e8tres d\u00e9finis par la formule et le tour est jou\u00e9\u00a0! Pour r\u00e9f\u00e9rence, le co\u00fbt de consommation au kilom\u00e8tre est \u00e9gal \u00e0 30 p.c. de l’indemnit\u00e9 kilom\u00e9trique telle qu’en vigueur pour les membres du personnel de la fonction publique f\u00e9d\u00e9rale.
\nLa formule est\u00a0: co\u00fbt de consommation au kilom\u00e8tre x (6 000 km + distance domicile – lieu de travail x 2 x 200).<\/p>\n

Pour les v\u00e9hicules propre ou pris en leasing financier\u00a0:<\/strong>
\nLe montant forfaitaire est d\u00e9termin\u00e9 conform\u00e9ment \u00e0 la formule suivante :
\nValeur catalogue du v\u00e9hicule (y compris l’imp\u00f4t sur la partie non d\u00e9ductible de cette valeur catalogue) x 25 p.c. + cotisation patronale de solidarit\u00e9 CO2 + (6 000 + distance domicile – lieu de travail x 2 x 200) x co\u00fbt de consommation au kilom\u00e8tre
\nLa simplification administrative est ici \u00e9norme. Les soci\u00e9t\u00e9s ayant des v\u00e9hicules propres ou en leasing financier sont vraiment aid\u00e9es car pour elles le calcul du TCO \u00e9tait vraiment fastidieux (voire mission impossible).<\/p>\n

Les kilom\u00e8tres professionnels sont exclus de ces formules<\/strong>
\nIl est important de remarquer que les kilom\u00e8tres professionnels sont exclus de ces formules. Le l\u00e9gislateur permet, pour ces kilom\u00e8tres, la possibilit\u00e9 de les indemniser au-del\u00e0 du budget mobilit\u00e9 lors de l’octroi de celui-ci.
\nCeci est une simplification tr\u00e8s appr\u00e9ci\u00e9e car elle clarifie et r\u00e9sout le probl\u00e8me des commerciaux et consultants dont le nombre de kilom\u00e8tres professionnels varient \u00e9norm\u00e9ment en fonction de leurs missions. Cependant, l\u2019employeur devra mettre en place un syst\u00e8me de mesure ou de rapportage de ces kilom\u00e8tres.<\/p>\n","protected":false},"excerpt":{"rendered":"

Pour les voitures en location ou en leasing\u00a0: La base du calcul reste le TCO2, ici rien n\u2019est chang\u00e9 mais le calcul de la partie \u00e9nergie (carburant ou recharge \u00e9lectrique) est d\u00e9sormais forfaitaire. Plus besoin de calculs fastidieux des consommations r\u00e9elles de chaque voiture pour d\u00e9finir une moyenne par cat\u00e9gorie de v\u00e9hicule. Plus besoin non […]<\/p>\n","protected":false},"author":4,"featured_media":8316,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[91,101],"tags":[],"class_list":["post-10750","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-expertise-et-management","category-tax-legal"],"acf":[],"yoast_head":"\nFormule f\u00e9d\u00e9rale du forfait TCO: o\u00f9 est la simplification? - link2fleet<\/title>\n<meta name=\"description\" content=\"Le l\u00e9gislateur a d\u00e9cid\u00e9 d’une simplification de la formule forfaitaire f\u00e9d\u00e9rale du TCO dans le but de rendre l’administration plus facile. 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