{"id":1485,"date":"2022-05-23T15:39:48","date_gmt":"2022-05-23T13:39:48","guid":{"rendered":"https:\/\/flyn-yachting.com\/?post_type=product&#038;p=1485"},"modified":"2026-02-17T12:11:02","modified_gmt":"2026-02-17T11:11:02","slug":"tenue-du-fuel-log-book-dans-le-cas-dusage-commercial-mixte-charter-transport","status":"publish","type":"product","link":"https:\/\/flyn-yachting.com\/fr_FR\/produit\/tenue-du-fuel-log-book-dans-le-cas-dusage-commercial-mixte-charter-transport\/","title":{"rendered":"Tenue du fuel log book dans le cas d&rsquo;usage commercial mixte (charter\/transport)"},"content":{"rendered":"<p>La fiscalit\u00e9 des produits p\u00e9troliers est diff\u00e9rente selon que l\u2019utilisation commerciale du yacht se d\u00e9roule sous contrat de charter ou sous contrat de transport\u00a0:<\/p>\n<ul>\n<li>En charter (location), le yacht va s\u2019approvisionner en carburant sans TVA (20 %) (sous r\u00e9serve du statut des 70% de navigation en haute mer) mais avec TICPE. Le montant de la TICPE s\u2019\u00e9l\u00e8ve \u00e0 environ 0.60\u20ac\/litre)<\/li>\n<li>En transport (croisi\u00e8re), le yacht va s\u2019approvisionner en carburant <strong>sans TVA (20 %) et sans TICPE (0.60\u20ac\/litre)<\/strong><\/li>\n<\/ul>\n<p>Les yachts commerciaux sont autoris\u00e9s \u00e0 m\u00e9langer les 2 types de statut et donc de fuel au cours d\u2019une m\u00eame ann\u00e9e sous statut \u00ab\u00a0usage commercial mixte du yacht\u00a0\u00bb, sous r\u00e9serve\u00a0d\u2019une tenue d\u2019un journal des fuels et la remise en fin d\u2019ann\u00e9e au P\u00f4le Action Economique des douanes fran\u00e7aises du journal des fuels et du paiement \u00e9ventuel du solde de TICPE (il n\u2019est pas pr\u00e9vu de remboursement).<\/p>\n<p>&nbsp;<\/p>\n<p>FLYN-YACHTING reconstituera (dans le cas d\u2019un premium annual contract) un fuel log book en cas d\u2019usage commercial mixte. Le contrat comprend\u00a0:<\/p>\n<ul>\n<li>L\u2019ensemble des trajets commerciaux et non commerciaux du yacht, de date \u00e0 date (distances parcourues). FLYN-YACHTING peut, au besoin, reconstituer ces distances, base AIS, avec la liste des diff\u00e9rents contrats commerciaux effectu\u00e9s<\/li>\n<li>L\u2019ensemble des factures d\u2019approvisionnement en fuels avec volumes, montants complets et type tax\u00e9\/d\u00e9tax\u00e9<\/li>\n<li>Les consommations standards (en route et au mouillage)<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La fiscalit\u00e9 des produits p\u00e9troliers est diff\u00e9rente selon que l\u2019utilisation commerciale du yacht se d\u00e9roule sous contrat de charter ou sous contrat de transport\u00a0: En charter (location), le yacht va s\u2019approvisionner en carburant sans TVA (20 %) (sous r\u00e9serve du statut des 70% de navigation en haute mer) mais avec TICPE. Le montant de la [&hellip;]<\/p>\n","protected":false},"featured_media":1520,"template":"","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_mo_disable_npp":"","inline_featured_image":false,"cybocfi_hide_featured_image":"","iawp_total_views":13},"product_brand":[],"product_cat":[36],"product_tag":[33],"class_list":{"0":"post-1485","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-vat-70","7":"product_tag-keeping-of-the-fuel-logbook-in-the-case-of-mixed-commercial-use","9":"first","10":"instock","11":"shipping-taxable","12":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/flyn-yachting.com\/fr_FR\/wp-json\/wp\/v2\/product\/1485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/flyn-yachting.com\/fr_FR\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/flyn-yachting.com\/fr_FR\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/flyn-yachting.com\/fr_FR\/wp-json\/wp\/v2\/media\/1520"}],"wp:attachment":[{"href":"https:\/\/flyn-yachting.com\/fr_FR\/wp-json\/wp\/v2\/media?parent=1485"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/flyn-yachting.com\/fr_FR\/wp-json\/wp\/v2\/product_brand?post=1485"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/flyn-yachting.com\/fr_FR\/wp-json\/wp\/v2\/product_cat?post=1485"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/flyn-yachting.com\/fr_FR\/wp-json\/wp\/v2\/product_tag?post=1485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}