{"id":3537,"date":"2022-09-02T09:48:13","date_gmt":"2022-09-02T09:48:13","guid":{"rendered":"https:\/\/novalliance.fr\/?p=3537"},"modified":"2022-09-19T10:31:43","modified_gmt":"2022-09-19T10:31:43","slug":"cest-quoi-les-debours","status":"publish","type":"post","link":"https:\/\/novalliance.fr\/en\/cest-quoi-les-debours\/","title":{"rendered":"C’est quoi les d\u00e9bours?"},"content":{"rendered":"

The d\u00e9bours<\/a> sont des payments<\/strong> qui doivent \u00eatre effectu\u00e9s \u00e0 l’avance au profit et au nom d’autrui<\/strong>. <\/p>\n\n\n\n

Le terme est souvent utilis\u00e9 pour d\u00e9signer les avances faites par les parajuristes qui ne sont pas incluses dans leurs honoraires. Les avocats, les notaires<\/a> facturent souvent des d\u00e9bours pour refacturer les frais de formalit\u00e9s.<\/p>\n\n\n\n

Le d\u00e9bours d\u00e9crit plus largement le fait qu’un fournisseur verse une somme d’argent pour le compte d’un de ses clients. Ses clients doivent ensuite le rembourser. <\/p>\n\n\n\n

Quelle est la diff\u00e9rence entre les frais et les d\u00e9bours ?<\/h2>\n\n\n\n

Les d\u00e9bours sont des sommes engag\u00e9es pour le compte d\u2019un client. Les factures sont \u00e9mises \u00e0 son nom, et m\u00eame si c’est vous qui payez, le client b\u00e9n\u00e9ficie de garanties et conditions. <\/p>\n\n\n\n

Les frais, en revanche, sont des d\u00e9penses accessoires telles que les d\u00e9placements ou les repas, que vous facturez directement \u00e0 vos clients. Ils figurent sur la facture et sont soumis \u00e0 la TVA<\/strong>. <\/p>\n\n\n\n

Par cons\u00e9quent, la diff\u00e9rence entre les co\u00fbts et les d\u00e9penses est critique. Il d\u00e9termine le traitement comptable des charges et leur traitement fiscal relatif \u00e0 la TVA. <\/p>\n\n\n\n

Comment je proc\u00e8de en pratique ? <\/h2>\n\n\n\n

Pour effectuer un d\u00e9bours, vous devez demander une invoice<\/strong> de vos frais pr\u00e9pay\u00e9s au nom de votre client, c’est-\u00e0-dire avec ses informations l\u00e9gales . Vous devez ensuite fournir cette facture \u00e0 votre client et en conserver une copie pour votre compte. <\/p>\n\n\n\n

Il est \u00e9galement important d’avoir une autorisation de d\u00e9bit <\/strong>(une entente \u00e9crite) avec votre client. Ce formulaire l’informe des achats effectu\u00e9s \u00e0 son nom, et que le montant promis doit \u00eatre rembours\u00e9 en totalit\u00e9. Ce n’est pas obligatoire, mais nous vous conseillons de le formaliser avant d’\u00e9viter tout litige.<\/p>\n\n\n\n

A quoi ressemble une facture de d\u00e9bours ?<\/h2>\n\n\n\n

Pour obtenir le remboursement des frais, vous devez ensuite formaliser la d\u00e9pense en l\u2019int\u00e9grant dans la facture de d\u00e9bours. Les d\u00e9penses engag\u00e9es pour le compte d’autrui doivent \u00eatre refactur\u00e9es \u00e0 l’euro\/l’euro pour ne pas \u00eatre soumises \u00e0 TVA<\/strong>. En cas de refacturation forfaitaire telle que des indemnit\u00e9s kilom\u00e9triques, la facture est soumise \u00e0 TVA. <\/p>\n\n\n\n

Vous joignez \u00e0 la facture de d\u00e9bours, les factures au nom du client faisant l’objet de la refacturation. Votre client pourra obtenir via sa d\u00e9claration de TVA, le remboursement de la TVA apparaissant sur les factures que vous avez jointes \u00e0 la facture de d\u00e9bours.<\/p>\n\n\n\n

Est ce que les d\u00e9bours rentrent dans mon chiffre d’affaires ?<\/h2>\n\n\n\n

Non, les d\u00e9bours ne sont pas du chiffre d’affaires<\/strong>. Opter pour la facturation de d\u00e9bours peut \u00eatre judicieux lorsque l’entreprise mandataire ne souhaite pas d\u00e9passer un certain plafond de chiffre d’affaires (exemple autoentreprise<\/a>). Egalement, cela \u00e9vite de facturer de la TVA \u00e0 un client qui ne serait pas assujetti \u00e0 la TVA et ne pourrait donc pas la r\u00e9cup\u00e9rer.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

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Les d\u00e9bours sont des paiements qui doivent \u00eatre effectu\u00e9s \u00e0 l’avance au profit et au nom d’autrui.\u00a0<\/p>","protected":false},"author":2,"featured_media":3539,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[28],"tags":[],"class_list":["post-3537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-dentreprise"],"yoast_head":"\nC'est quoi les d\u00e9bours? - novalliance.fr<\/title>\n<meta name=\"description\" content=\"Les d\u00e9bours sont des paiements qui doivent \u00eatre effectu\u00e9s \u00e0 l'avance au profit et au nom d'autrui.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novalliance.fr\/en\/cest-quoi-les-debours\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C'est quoi les d\u00e9bours? 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