Chaque année, l’administration fiscale publie des barèmes spécifiques permettant aux exploitants individuels relevant des bénéfices industriels et commerciaux (BIC) ou de bénéfices agricoles (BA) et aux sociétés civiles de moyens (SCM) qui sont soumis à un régime simplifié d’imposition et qui tiennent une comptabilité dite « super-simplifiée » d’évaluer forfaitairement les frais de carburant consommé lors de leurs déplacements professionnels. Ces barèmes fixent un tarif par kilomètre, variant selon le type de carburant (gazole, super sans plomb, G.P.L) et la puissance fiscale du véhicule.
Des barèmes qui peuvent également être utilisés par les titulaires de bénéfices non commerciaux (BNC) pour les véhicules pris en location ou en crédit-bail en cas de déduction des loyers correspondants. Les dépenses de carburant couvertes par le barème ne doivent donc pas être comptabilisées à un poste de charges. Rappelons que ces barèmes ne couvrent que les seules dépenses de carburant, à l’exclusion des frais relatifs à l’entretien, la réparation, l’assurance ou l’amortissement du véhicule. L’option pour ces barèmes s’applique obligatoirement pour l’année entière à l’ensemble des véhicules pris en location ou en crédit-bail et utilisés à titre professionnel.
À savoir : les salariés ayant opté pour la déduction de leurs frais réels et qui n’utilisent pas les barèmes kilométriques ainsi que par les associés de sociétés de personnes exerçant leur activité professionnelle dans la société pour leur trajet domicile-lieu de travail peuvent aussi recourir à ces barèmes.
Les barèmes applicables aux frais exposés au cours de l’année 2022, qui serviront à remplir la prochaine déclaration de résultats des professionnels libéraux, viennent d’être publiés. Des barèmes qui sont, une nouvelle fois, en hausse par rapport à l’an dernier (sauf le G.P.L.) compte tenu de la poursuite de la flambée des prix du carburant.
Puissance | Gazole | Super sans plomb | G.P.L. |
---|---|---|---|
3 à 4 CV | 0,102 € | 0,118 € | 0,063 € |
5 à 7 CV | 0,126 € | 0,145 € | 0,078 € |
8 et 9 CV | 0,150 € | 0,173 € | 0,093 € |
10 et 11 CV | 0,169 € | 0,195 € | 0,104 € |
12 CV et plus | 0,188 € | 0,217 € | 0,116 € |
Puissance | Frais de carburant au km |
---|---|
< à 50 cc | 0,038 € |
de 50 cc à 125 cc | 0,078 € |
3 à 5 CV | 0,098 € |
> 5 CV | 0,136 € |
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