Une entreprise peut offrir à ses clients des cadeaux de fin d’année. Néanmoins, la nature et la valeur de ces cadeaux ont une incidence sur la fiscalité de l’entreprise.
Cadeaux d’affaires et résultat imposable
Tous les cadeaux d’affaires ne sont pas déductibles des résultats de l’entreprise. En effet, seuls constituent une charge déductible des bénéfices imposables les cadeaux offerts dans l’intérêt direct de la bonne marche ou du développement de l’entreprise. En pratique, il s’agit des objets, denrées ou autres produits que l’entreprise remet gratuitement aux personnes qui entretiennent ou sont susceptibles d’entretenir avec elle des relations d’affaires. Mais attention ! L’administration fiscale peut réintégrer ces dépenses si elle les juge excessives ou si la preuve de l’intérêt direct de l’entreprise n’a pas été rapportée.
Par ailleurs, lorsque le montant global des cadeaux excède 3 000 € sur l’exercice, l’entreprise doit en principe les mentionner sur son relevé de frais généraux. À défaut, elle encourt une pénalité égale à 5 % du montant des sommes qui auraient dû figurer sur le relevé, pénalité réduite à 1 % lorsque ces frais sont déductibles.
Cadeaux d’affaires et TVA
La TVA supportée sur les cadeaux n’est, en principe, pas déductible, et ce même si l’opération est réalisée dans l’intérêt de l’entreprise. Cependant, par exception, cette déduction est admise lorsqu’il s’agit de cadeaux de très faible valeur, c’est-à-dire lorsque leur valeur unitaire n’excède pas 65 € TTC par an et par bénéficiaire.
En pratique : si au cours d’une même année, l’entreprise offre plusieurs cadeaux à une même personne, c’est la valeur de l’ensemble de ces cadeaux qui ne doit pas excéder 65 €. Pour apprécier cette limite, la valeur à retenir est soit le prix d’achat, soit le prix de revient des cadeaux lorsque l’entreprise procède elle-même, ou fait procéder pour son compte, à la fabrication des objets.
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