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Repas d’équipe avec conjoints = TVA allégée ?

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Repas d’équipe avec conjoints = TVA allégée ?

Repas d’équipe avec conjoints = TVA allégée ? 150 150 admin

Avant les vacances d’été, un dirigeant d’entreprise organise un dîner avec toute l’équipe et en profite pour inviter également les conjoints et partenaires des collaborateurs et collaboratrices de l’entreprise.

Puisque l’entreprise a réglé l’intégralité de l’addition, se pose la question de la TVA. Par principe, la TVA acquittée par l’entreprise dans un cadre professionnel est récupérable ; mais la présence des conjoints va-t-elle contredire ce principe et empêcher l’entreprise de récupérer la TVA correspondant à cette facture de restaurant ?

La bonne réponse est…
Non

La TVA est récupérable sur la part des dépenses correspondant aux salariés de l’entreprise, dès lors que ce repas est organisé dans un objectif professionnel, notamment pour favoriser la cohésion d’équipe ou renforcer les liens entre les collaborateurs.

En revanche, la TVA afférente aux dépenses engagées pour les conjoints invités n’est pas, par principe, déductible, ces derniers étant considérés comme des tiers à l’entreprise.

Ici, seule la TVA afférente aux frais de repas du dirigeant et des salariés de l’entreprise sera déductible.

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