{"id":16525,"date":"2024-06-20T10:00:00","date_gmt":"2024-06-20T08:00:00","guid":{"rendered":"http:\/\/loki.cmre.fr:8002\/?p=16525"},"modified":"2024-10-24T17:39:22","modified_gmt":"2024-10-24T15:39:22","slug":"le-guide-complet-des-indemnites-kilometriques-pour-les-associations","status":"publish","type":"post","link":"https:\/\/www.n2f.com\/blog\/le-guide-complet-des-indemnites-kilometriques-pour-les-associations\/","title":{"rendered":"Le guide complet des indemnit\u00e9s kilom\u00e9triques pour les associations"},"content":{"rendered":"\n<p>Dans le cadre de leurs missions, <strong>les b\u00e9n\u00e9voles et salari\u00e9s d\u2019une association<\/strong> peuvent r\u00e9aliser des d\u00e9placements avec leur v\u00e9hicule personnel. Or, la hausse des prix des carburants et les co\u00fbts d\u2019entretien d\u2019un v\u00e9hicule peuvent \u00eatre de r\u00e9els blocages au moment de s\u2019engager dans une association.<\/p>\n\n\n\n<p>Afin de compenser ces frais de d\u00e9placement, les associations peuvent utiliser le <strong>bar\u00e8me kilom\u00e9trique publi\u00e9 chaque ann\u00e9e par l&#8217;administration fiscale<\/strong> leur permettant de rembourser les b\u00e9n\u00e9voles et salari\u00e9s. Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques 2024 reste inchang\u00e9 par rapport \u00e0 2023.<\/p>\n\n\n\n<!--more-->\n\n\n\n<h2 class=\"wp-block-heading\">Frais kilom\u00e9triques associatifs&nbsp;: dans quel cadre&nbsp;?<\/h2>\n\n\n\n<p>Les <strong>associations \u00e0 but non lucratif<\/strong> peuvent rembourser leurs salari\u00e9s ou b\u00e9n\u00e9voles qui effectuent des missions avec leurs v\u00e9hicules personnels selon le bar\u00e8me kilom\u00e9trique annuel. <\/p>\n\n\n\n<p>Afin de pouvoir pr\u00e9tendre au <strong>remboursement des frais kilom\u00e9trique<\/strong>, le b\u00e9n\u00e9vole doit&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Avoir un permis de conduire valide<\/li><li>Certifier la validit\u00e9 du contr\u00f4le technique de son v\u00e9hicule<\/li><li>Avoir souscrit \u00e0 une assurance pour son v\u00e9hicule.<\/li><\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>&#x1f50e; Le bar\u00e8me kilom\u00e9trique sp\u00e9cifique aux associations a disparu depuis 2023. D\u00e9sormais, pour leurs calculs, les b\u00e9n\u00e9voles peuvent s&#8217;aligner sur le bar\u00e8me des d\u00e9placements professionnels des salari\u00e9s (article 21 de la Loi de Finances Rectificatives, publi\u00e9e le 17 ao\u00fbt 2022).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>S\u2019il s\u2019agit d\u2019une association sportive, une extension d\u2019assurance peut \u00eatre souscrite par l\u2019association. Celle-ci devra aussi \u00eatre particuli\u00e8rement stricte sur le transport des enfants.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.n2f.com\/blog\/associations-sportives-faciliter-gestion-d-notes-de-frais\/\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"40\" src=\"https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/1-1024x57.png?resize=720%2C40&#038;ssl=1\" loading=\"lazy\" alt=\"Article associations sportives comment g\u00e9rer vos notes de frais\" class=\"wp-image-16956\" srcset=\"https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/1.png?resize=1024%2C57&amp;ssl=1 1024w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/1.png?resize=300%2C17&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/1.png?resize=768%2C43&amp;ssl=1 768w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/1.png?w=1440&amp;ssl=1 1440w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Comment se faire rembourser les frais kilom\u00e9triques pour une association&nbsp;?<\/h2>\n\n\n\n<p>Les associations doivent int\u00e9grer dans leur <a href=\"https:\/\/www.n2f.com\/blog\/daf-comment-faire-appliquer-la-politique-de-frais-de-votre-entreprise\/\" target=\"_blank\" rel=\"noreferrer noopener\">politique de frais<\/a> l\u2019une des trois possibilit\u00e9s suivantes pour le d\u00e9dommagement des indemnit\u00e9s kilom\u00e9triques&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Remboursement au r\u00e9el (sur la base des frais r\u00e9ellement engag\u00e9s)<\/li><li>Remboursement selon le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques<\/li><li>R\u00e9duction d\u2019imp\u00f4ts (r\u00e9serv\u00e9e aux b\u00e9n\u00e9voles).<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">#1 \u2013 Remboursement au r\u00e9el<\/h3>\n\n\n\n<p>Le b\u00e9n\u00e9vole (ou salari\u00e9) doit pouvoir prouver l\u2019ensemble de ses d\u00e9penses en transmettant \u00e0 l\u2019association les<strong> justificatifs de ses d\u00e9placements<\/strong>&nbsp;: tickets de p\u00e9age, nombre de kilom\u00e8tres parcourus, billets de transport\u2026 Le remboursement se fait sur pr\u00e9sentation d\u2019une<strong> note de frais<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>&#x1f50e; A lire aussi : <a href=\"https:\/\/www.n2f.com\/blog\/associations-obligations-administratives-benevoles\/\" target=\"_blank\" rel=\"noreferrer noopener\">[Associations] Quelles sont les obligations administratives envers vos b\u00e9n\u00e9voles ? <\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">#2 \u2013 Remboursement selon le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques<\/h3>\n\n\n\n<p>Le remboursement sur la base du <a href=\"https:\/\/www.service-public.fr\/particuliers\/actualites\/A14686\" target=\"_blank\" rel=\"noreferrer noopener\">bar\u00e8me des IK<\/a> peut se faire dans le cas o\u00f9 le b\u00e9n\u00e9vole (ou salari\u00e9) ne peut pr\u00e9senter les<strong> justificatifs de ses d\u00e9placements.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Bar\u00e8me des indemnit\u00e9s kilom\u00e9triques pour les associations applicable aux voitures<\/h4>\n\n\n\n<p>Voitures \u00e0 moteur thermique (essence, diesel), \u00e0 hydrog\u00e8ne et hybrides<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>Puissance administrative<\/strong><\/td><td><strong>De 0 \u00e0 5 000 km<\/strong><\/td><td><strong>De 5 001 \u00e0 20 000 km<\/strong><\/td><td><strong>Plus de 20 000 km<\/strong><\/td><\/tr><tr><td>3 CV et moins<\/td><td>d x 0,529<\/td><td>\u00a0(d x 0,316) + 1.065<\/td><td>\u00a0d x 0,370<\/td><\/tr><tr><td>4 CV<\/td><td>\u00a0d x 0,606<\/td><td>(d x 0,340) + 1.330<\/td><td>d x 0,407<\/td><\/tr><tr><td>5 CV<\/td><td>\u00a0d x 0,636<\/td><td>\u00a0(d x 0,357) + 1.395<\/td><td>\u00a0d x 0,427<\/td><\/tr><tr><td>6 CV<\/td><td>\u00a0d x 0,665<\/td><td>\u00a0(d x 0,374) + 1.457<\/td><td>\u00a0d x 0,447<\/td><\/tr><tr><td>7 CV et plus<\/td><td>d x 0,697<\/td><td>\u00a0(d x 0,394) + 1.515<\/td><td>\u00a0d x 0,470<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Voitures \u00e9lectriques <\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>\u00a0Puissance administrative<\/strong><\/td><td><strong>De 0 \u00e0 5 000 km<\/strong><\/td><td><strong>De 5 001 \u00e0 20 000 km<\/strong><\/td><td>Plus de 20 000 km<\/td><\/tr><tr><td>3 CV et moins<\/td><td>\u00a0d x 0,635<\/td><td>(d x 0,379) + 1.278<\/td><td>\u00a0d x 0,444<\/td><\/tr><tr><td>4 CV<\/td><td>\u00a0d x 0,727<\/td><td>(d x 0,408) + 1.596<\/td><td>\u00a0d x 0,488<\/td><\/tr><tr><td>5 CV<\/td><td>d x 0,763<\/td><td>(d x 0,428) + 1.674<\/td><td>d x 0,512<\/td><\/tr><tr><td>6 CV<\/td><td>d x 0,798<\/td><td>(d x 0,449) + 1.748<\/td><td>d x 0,536<\/td><\/tr><tr><td>7 CV<\/td><td>d x 0,836<\/td><td>(d x 0,473) + 1.818<\/td><td>d x 0,564<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Bar\u00e8me des indemnit\u00e9s kilom\u00e9triques pour les cylomoteurs <\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>Jusqu&#8217;\u00e0 3 000 km<\/strong><\/td><td><strong>De 3 001 \u00e0 6 000 km<\/strong><\/td><td><strong>Plus de 6 000 km<\/strong><\/td><\/tr><tr><td>d x 0,315<\/td><td>(d x 0,079) + 711<\/td><td>d x 0,198<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Bar\u00e8me des indemnit\u00e9s kilom\u00e9triques pour les motos <\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>Puissance administrative<\/strong><\/td><td><strong>Jusqu&#8217;\u00e0 3 000 km<\/strong><\/td><td><strong>De 3 001 \u00e0 6 000 km<\/strong><\/td><td><strong>Plus de 6 000 km<\/strong><\/td><\/tr><tr><td>1 ou 2 CV<\/td><td>d x 0,395<\/td><td>(d x 0,099) + 891<\/td><td>d x 0,248<\/td><\/tr><tr><td>3, 4 ou 5 CV<\/td><td>d x 0,468<\/td><td>(d x 0,082) + 1158<\/td><td>d x 0,275<\/td><\/tr><tr><td>Plus de 5 CV<\/td><td>d x 0,606<\/td><td>(d x 0,079) + 1583<\/td><td>d x 0,343<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">#3 \u2013 R\u00e9duction d\u2019imp\u00f4ts<\/h3>\n\n\n\n<p>Si le b\u00e9n\u00e9vole d\u00e9cide de r\u00e9aliser un <a href=\"https:\/\/www.n2f.com\/blog\/associations-comment-gerer-labandon-de-frais\/\" target=\"_blank\" rel=\"noreferrer noopener\">abandon de frais<\/a> au profit de l\u2019association, il peut alors b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t.<\/p>\n\n\n\n<p>La <strong>r\u00e9duction d\u2019imp\u00f4t<\/strong> d\u00e9pend de la nature de l\u2019association. En 2023, elle est de&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Pour les associations reconnues d\u2019utilit\u00e9 publique&nbsp;: 66% du montant des frais kilom\u00e9triques<\/li><li>Pour les organismes d\u2019aide aux personnes en difficult\u00e9 ou aux victimes de violences domestique&nbsp;: 75% du montant des indemnit\u00e9s kilom\u00e9triques jusqu\u2019\u00e0 1000\u20ac, et 66% au-del\u00e0 de 1000\u20ac<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/N2F-notes-de-frais-Cas-Client-Croix-Rouge.pdf\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"40\" src=\"https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/4-1024x57.png?resize=720%2C40&#038;ssl=1\" loading=\"lazy\" alt=\"T\u00e9l\u00e9charger le cas client de la Croix Rouge \" class=\"wp-image-16955\" srcset=\"https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/4.png?resize=1024%2C57&amp;ssl=1 1024w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/4.png?resize=300%2C17&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/4.png?resize=768%2C43&amp;ssl=1 768w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/4.png?w=1440&amp;ssl=1 1440w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/a><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Comment se passe l\u2019abandon des frais kilom\u00e9triques au profit d\u2019une association&nbsp;?<\/h4>\n\n\n\n<p>Le b\u00e9n\u00e9vole doit conserver l\u2019ensemble des justificatifs relatifs \u00e0 ses d\u00e9placements, et r\u00e9diger une d\u00e9claration certifiant qu\u2019il renonce au remboursement des frais kilom\u00e9triques engag\u00e9s au profit de l\u2019association. Cette d\u00e9claration doit comporter les \u00e9l\u00e9ments suivants&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Nom, pr\u00e9nom et adresse du b\u00e9n\u00e9vole<\/li><li>Marque du v\u00e9hicule et immatriculation<\/li><li>Une phrase ayant pour objet le renoncement&nbsp;: \u00ab&nbsp;je soussign\u00e9 [nom et pr\u00e9nom], certifie renoncer au remboursement des frais ci-dessus et les laisser \u00e0 l\u2019association [nom de l\u2019association] en tant que don&nbsp;\u00bb<\/li><li>Une phrase o\u00f9 il certifie n\u2019avoir utilis\u00e9 son v\u00e9hicule que pour des d\u00e9placements en lien avec l\u2019activit\u00e9 b\u00e9n\u00e9vole (r\u00e9union, match, distribution\u2026), ainsi que le lieu et la date.<\/li><\/ul>\n\n\n\n<p>L\u2019association devra de son c\u00f4t\u00e9 conserver les justificatifs et la d\u00e9claration \u00e9crite certifiant qu\u2019il renonce au remboursement de ses frais au profit de l\u2019association. Elle devra \u00e9galement r\u00e9aliser une <strong>double inscription en comptabilit\u00e9<\/strong>&nbsp;: en charges pour les frais, et en produits (dons) pour l\u2019abandon de frais.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n\n<p>&#x1f4a1; <strong>A noter\u00a0:<\/strong> les <a href=\"https:\/\/www.n2f.com\/fr\/associations\/\/\" target=\"_blank\" rel=\"noreferrer noopener\">associations<\/a> doivent conserver les justificatifs des b\u00e9n\u00e9voles pendant une dur\u00e9e de 4 ans \u00e0 compter de l\u2019ann\u00e9e de la d\u00e9pense.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n\n<p>L\u2019association devra aussi remettre au b\u00e9n\u00e9vole un re\u00e7u de don, afin qu\u2019il puisse justifier de son don et ainsi b\u00e9n\u00e9ficier de la r\u00e9duction d\u2019imp\u00f4t lors de sa d\u00e9claration sur le revenus.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.n2f.com\/fr\/demo\/?utm_source=blog\" target=\"_blank\" rel=\"noreferrer noopener\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"352\" src=\"https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/04\/Ads-blog-N2F-association.png?resize=720%2C352&#038;ssl=1\" loading=\"lazy\" alt=\"Gestion des notes de frais pour une association, cliquer pour demander plus d'informations\" class=\"wp-image-18273\" srcset=\"https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/04\/Ads-blog-N2F-association.png?w=870&amp;ssl=1 870w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/04\/Ads-blog-N2F-association.png?resize=300%2C147&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2024\/04\/Ads-blog-N2F-association.png?resize=768%2C375&amp;ssl=1 768w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Comment faciliter la gestion des indemnit\u00e9s kilom\u00e9triques de l\u2019association&nbsp;?<\/h2>\n\n\n\n<p>Les associations \u00e9tant \u00e0 but non lucratif, elles sont soumises \u00e0 un encadrement strict et \u00e0 des contr\u00f4les de la part de l\u2019administration fiscale. Ainsi, il est fortement recommand\u00e9 de se doter d\u2019outils permettant de s\u2019assurer d\u2019\u00eatre en conformit\u00e9 avec la loi, et de r\u00e9duire drastiquement le risque d\u2019erreur.<\/p>\n\n\n\n<p>C\u2019est pour cela que nous avons con\u00e7u notre <a href=\"https:\/\/www.n2f.com\/fr\/ressources\/video-produit\/?_ressources_type=video-produit\" target=\"_blank\" rel=\"noreferrer noopener\">solution de note de frais N2F<\/a>&nbsp;: totalement adapt\u00e9e aux sp\u00e9cificit\u00e9s des associations, elle vous accompagne dans la gestion des frais engag\u00e9s par vos b\u00e9n\u00e9voles et vos salari\u00e9s.<\/p>\n\n\n\n<p>Le calcul des indemnit\u00e9s kilom\u00e9triques est facilit\u00e9&nbsp;: depuis notre app de note de frais, il vous suffit de simplement saisir les horaires de d\u00e9placements et les lieux visit\u00e9s. N2F calcule automatiquement les <a href=\"https:\/\/www.n2f.com\/fr\/note-de-frais\/#indemnites-kilometriques\" target=\"_blank\" rel=\"noreferrer noopener\">indemnit\u00e9s kilom\u00e9triques<\/a>, tout en prenant en compte les sp\u00e9cificit\u00e9s li\u00e9es aux d\u00e9placements nationaux ou internationaux et le v\u00e9hicule.<\/p>\n\n\n\n<p>Les bar\u00e8mes d\u2019indemnit\u00e9s kilom\u00e9triques sont int\u00e9gr\u00e9s et mis \u00e0 jour dans N2F. De plus, nous avons cr\u00e9\u00e9 un module sp\u00e9cifique pour l\u2019abandon de frais, qui vous permet d\u2019\u00e9diter un re\u00e7u fiscal pour que le b\u00e9n\u00e9vole puisse b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4t.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1676284099706\"><strong class=\"schema-faq-question\">Comment rembourser les frais kilom\u00e9triques en association ?<\/strong> <p class=\"schema-faq-answer\">Les associations peuvent rembourser les frais kilom\u00e9triques au r\u00e9el, selon le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques ou en r\u00e9duction d&#8217;imp\u00f4t (r\u00e9serv\u00e9e aux b\u00e9n\u00e9voles).<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1676284149522\"><strong class=\"schema-faq-question\">Quel est le bar\u00e8me d&#8217;indemnit\u00e9s kilom\u00e9triques pour les associations en 2023 ?<\/strong> <p class=\"schema-faq-answer\">Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques des associations 2023 est de :<br\/>0,324\u20ac par km parcouru pour les voitures<br\/>0,126\u20ac par km parcouru pour les motos ou scooters<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1676284168280\"><strong class=\"schema-faq-question\">Comment d\u00e9clarer les frais kilom\u00e9triques d&#8217;une association ?<\/strong> <p class=\"schema-faq-answer\">Lors de votre d\u00e9claration de revenus, vous devrez entrer les frais kilom\u00e9triques rembours\u00e9s par l&#8217;association en tant que revenus annexes au salaire (lignes 1 AJ \u00e0 1 DJ de la d\u00e9claration d&#8217;imp\u00f4ts).<\/p> <\/div> <\/div>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n\n<p>Envie d\u2019aller plus loin&nbsp;? T\u00e9l\u00e9chargez d\u00e8s \u00e0 pr\u00e9sent notre mod\u00e8le de notes de frais utilisable par les associations &#x1f447;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.n2f.com\/fr\/nos-ressources\/modele-note-de-frais\/\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"220\" src=\"https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/CTA-Final-3-1024x313.png?resize=720%2C220&#038;ssl=1\" loading=\"lazy\" alt=\"T\u00e9l\u00e9charger le cas client de la Croix Rouge\" class=\"wp-image-16957\" srcset=\"https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/CTA-Final-3.png?resize=1024%2C313&amp;ssl=1 1024w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/CTA-Final-3.png?resize=300%2C92&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/CTA-Final-3.png?resize=768%2C235&amp;ssl=1 768w, https:\/\/i0.wp.com\/www.n2f.com\/blog\/wp-content\/uploads\/2023\/02\/CTA-Final-3.png?w=1440&amp;ssl=1 1440w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/a><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de leurs missions, les b\u00e9n\u00e9voles et salari\u00e9s d\u2019une association peuvent r\u00e9aliser des d\u00e9placements avec leur v\u00e9hicule personnel. Or, la hausse des prix&#8230;<\/p>\n","protected":false},"author":11,"featured_media":16527,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[610,10],"tags":[899,322,903,612],"ppma_author":[706],"class_list":["post-16525","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-association","category-deplacements-pro-km","tag-association","tag-comptabilite","tag-gestion","tag-indemnites-kilometriques-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Le guide complet des indemnit\u00e9s kilom\u00e9triques pour les associations - Blog N2F.com<\/title>\n<meta name=\"description\" content=\"Les b\u00e9n\u00e9voles d&#039;association peuvent se faire rembourser les d\u00e9placements sur la base des indemnit\u00e9s kilom\u00e9triques publi\u00e9es chaque ann\u00e9e.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.n2f.com\/blog\/le-guide-complet-des-indemnites-kilometriques-pour-les-associations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le guide complet des indemnit\u00e9s kilom\u00e9triques pour les associations\" \/>\n<meta property=\"og:description\" content=\"Les b\u00e9n\u00e9voles d&#039;association peuvent se faire rembourser les d\u00e9placements sur la base des indemnit\u00e9s kilom\u00e9triques publi\u00e9es chaque ann\u00e9e.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.n2f.com\/blog\/le-guide-complet-des-indemnites-kilometriques-pour-les-associations\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog N2F.com\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/fr-fr.facebook.com\/N2F.NoteDeFrais\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-06-20T08:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-24T15:39:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.n2f.com\/blog\/wp-content\/uploads\/2022\/03\/young-woman-driving-car-2022-03-04-06-21-13-utc-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Louise Mulatier\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@n2f_notedefrais\" \/>\n<meta name=\"twitter:site\" content=\"@n2f_notedefrais\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Louise Mulatier\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Le guide complet des indemnit\u00e9s kilom\u00e9triques pour les associations - 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Mes sp\u00e9cialit\u00e9s : \u00e9crire et manger du chocolat.","url":"https:\/\/www.n2f.com\/blog\/author\/louisem\/"},{"@type":"Question","@id":"https:\/\/www.n2f.com\/blog\/le-guide-complet-des-indemnites-kilometriques-pour-les-associations\/#faq-question-1676284099706","position":1,"url":"https:\/\/www.n2f.com\/blog\/le-guide-complet-des-indemnites-kilometriques-pour-les-associations\/#faq-question-1676284099706","name":"Comment rembourser les frais kilom\u00e9triques en association ?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Les associations peuvent rembourser les frais kilom\u00e9triques au r\u00e9el, selon le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques ou en r\u00e9duction d'imp\u00f4t (r\u00e9serv\u00e9e aux b\u00e9n\u00e9voles).","inLanguage":"fr-FR"},"inLanguage":"fr-FR"},{"@type":"Question","@id":"https:\/\/www.n2f.com\/blog\/le-guide-complet-des-indemnites-kilometriques-pour-les-associations\/#faq-question-1676284149522","position":2,"url":"https:\/\/www.n2f.com\/blog\/le-guide-complet-des-indemnites-kilometriques-pour-les-associations\/#faq-question-1676284149522","name":"Quel est le bar\u00e8me d'indemnit\u00e9s kilom\u00e9triques pour les associations en 2023 ?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques des associations 2023 est de :<br\/>0,324\u20ac par km parcouru pour les voitures<br\/>0,126\u20ac par km parcouru pour les motos ou scooters","inLanguage":"fr-FR"},"inLanguage":"fr-FR"},{"@type":"Question","@id":"https:\/\/www.n2f.com\/blog\/le-guide-complet-des-indemnites-kilometriques-pour-les-associations\/#faq-question-1676284168280","position":3,"url":"https:\/\/www.n2f.com\/blog\/le-guide-complet-des-indemnites-kilometriques-pour-les-associations\/#faq-question-1676284168280","name":"Comment d\u00e9clarer les frais kilom\u00e9triques d'une association ?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Lors de votre d\u00e9claration de revenus, vous devrez entrer les frais kilom\u00e9triques rembours\u00e9s par l'association en tant que revenus annexes au salaire (lignes 1 AJ \u00e0 1 DJ de la d\u00e9claration d'imp\u00f4ts).","inLanguage":"fr-FR"},"inLanguage":"fr-FR"}]}},"authors":[{"term_id":706,"user_id":11,"is_guest":0,"slug":"louisem","display_name":"Louise Mulatier","avatar_url":{"url":"https:\/\/www.n2f.com\/blog\/wp-content\/uploads\/2025\/09\/060-AJR53713-20250617-1-scaled.jpg?wsr","url2x":"https:\/\/www.n2f.com\/blog\/wp-content\/uploads\/2025\/09\/060-AJR53713-20250617-1-scaled.jpg?wsr"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/posts\/16525","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/comments?post=16525"}],"version-history":[{"count":7,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/posts\/16525\/revisions"}],"predecessor-version":[{"id":18407,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/posts\/16525\/revisions\/18407"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/media\/16527"}],"wp:attachment":[{"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/media?parent=16525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/categories?post=16525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/tags?post=16525"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.n2f.com\/blog\/wp-json\/wp\/v2\/ppma_author?post=16525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}