Mileage allowance

The mileage allowance (IK) reimburses the use of a personal vehicle for business travel, according to the official DGFIP rate schedule. Simon computes the exact amount; it is up to you to guarantee that the trips are real, justifiable and tied to a period.

When declaring, you validate the vehicle and its fiscal horsepower, the mileage, the period, the business nature of the trip, and the generated OD.

Note

The rate schedules below are those embedded in the installed version. The values change every year: check the active year before declaring.

Registering a vehicle

Before declaring mileage allowances, register your vehicle:

“I use my Clio 5CV petrol for my business travel”

Simon records the information needed for the calculation:

Information	Detail
Vehicle type	Car, motorcycle or moped
Fiscal horsepower	Value shown on the registration certificate
Electric powertrain	Enables the 20% increase
Vehicle name	Free-form name, for example “Clio 5CV”

Note

Vehicles are stored in the company configuration. You can register several.

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The DGFIP rate schedule

Simon applies the official DGFIP mileage rate schedule. The rate depends on the vehicle type (car, motorcycle, moped), its fiscal horsepower and the annual mileage, split into three brackets. Electric vehicles benefit from a 20% increase. The exact amounts depend on the year embedded in the installed version.

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Marginal calculation

Simon computes mileage allowances marginally: the amount of a declaration takes into account the kilometers already declared during the year. It applies the rate schedule to the new annual cumulative total and subtracts what corresponded to the previous cumulative total — which gives exactly the portion to reimburse for the added kilometers.

Note

The transition from one mileage bracket to the next is handled automatically: no need to split the kilometers by hand.

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Declaring mileage allowances

“I drove 800 km in February for client meetings”

Simon:

1. Fetches the annual cumulative total already declared for this vehicle
2. Computes the marginal amount (rate for the total cumulative − rate for the previous cumulative)
3. Creates a draft OD with:
   • Debit: 6251 (mileage allowances)
   • Credit: 455 (shareholder current account — reimbursement)

The OD is dated the last day of the period’s month.

Preview without creating

Astuce

You can request an estimate before validation: Simon computes the amount without creating an OD.

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History

The history lists the declared mileage allowances, with filters by year and vehicle. Each entry includes the kilometers, the amount, the annual cumulative total and the document status.