À l’occasion des fêtes de fin d’année, de nombreux cabinets envisagent d’offrir un cadeau à leurs clients et à leurs salariés. Des présents qui obéissent à des règles fiscales spécifiques qu’il est important de bien connaître afin d’éviter tout risque de redressement.
Récupération de la TVA
Quel que soit le bénéficiaire (client, fournisseur, salarié…), la TVA supportée sur les cadeaux n’est normalement pas déductible, même si l’opération est réalisée dans l’intérêt du cabinet. Cependant, par exception, cette déduction est admise s’il s’agit de biens de très faible valeur, c’est-à-dire lorsque le prix d’achat ou de revient unitaire du cadeau n’excède pas 73 € TTC par an et par bénéficiaire. Et attention car l’administration fiscale inclut dans cette valeur les frais de distribution à la charge du cabinet (frais d’emballage, frais de port…).
Précision : si, au cours d’une même année, le cabinet offre plusieurs cadeaux à une même personne, c’est la valeur totale de ces biens qui ne doit pas excéder 73 €. Un montant qui, notons-le, a été réévalué au 1er janvier 2021 (69 € auparavant) et sera applicable pendant 5 ans, soit jusqu’en 2025.
Déductibilité du résultat imposable
Les cadeaux aux clients constituent une charge déductible des bénéfices imposables, qu’il s’agisse de l’impôt sur le revenu ou de l’impôt sur les sociétés, lorsqu’ils sont offerts dans l’intérêt direct du cabinet et qu’ils ne sont pas d’une valeur excessive.
Important : le cabinet doit être en mesure de prouver l’utilité des cadeaux d’affaires pour son activité (fidéliser un client, par exemple) et, en particulier, de désigner nommément les bénéficiaires. Il est donc recommandé de conserver tous les justificatifs nécessaires (factures, nom des clients…).
Les cadeaux offerts aux salariés sont également déductibles, comme tout avantage en nature.
En pratique : lorsque le montant global des cadeaux d’affaires excède 3 000 € sur l’exercice, les sociétés soumises à l’impôt sur les sociétés doivent les inscrire sur le relevé des frais généraux, sous peine d’une amende. En pratique, elles doivent joindre le relevé détaillé n° 2067 à leur déclaration de résultats. Peuvent également y figurer les cadeaux offerts aux salariés s’ils font partie des personnes les mieux rémunérées du cabinet.
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