{"id":460169,"date":"2026-02-13T16:13:13","date_gmt":"2026-02-13T15:13:13","guid":{"rendered":"https:\/\/group-gac.com\/?p=460169"},"modified":"2026-02-13T16:20:13","modified_gmt":"2026-02-13T15:20:13","slug":"ticgn-entreprise-exonerations","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/ticgn-company-exemptions\/","title":{"rendered":"TICGN (excise duty on natural gas): exemptions, reduced rates and analysis in 2026"},"content":{"rendered":"\t\t
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La fiscalit\u00e9 applicable au gaz naturel a profond\u00e9ment \u00e9volu\u00e9 ces derni\u00e8res ann\u00e9es.
Longtemps per\u00e7ue comme une taxe secondaire sur la facture \u00e9nerg\u00e9tique, la TICGN<\/strong>, aujourd\u2019hui int\u00e9gr\u00e9e \u00e0 l\u2019accise sur le gaz naturel<\/strong>, est devenue un levier assum\u00e9 de politique \u00e9nerg\u00e9tique<\/strong>, visant \u00e0 rench\u00e9rir l\u2019usage des \u00e9nergies fossiles au profit de solutions moins carbon\u00e9es.<\/p>\n

Pour les entreprises consommatrices de gaz, cette \u00e9volution se traduit par une pression fiscale accrue<\/strong>, mais \u00e9galement par l\u2019existence de dispositifs d\u2019exon\u00e9ration et de taux r\u00e9duits<\/strong>, encore largement sous-exploit\u00e9s.<\/p>\n

Dans ce contexte, la TICGN ne doit plus \u00eatre abord\u00e9e uniquement sous l\u2019angle d\u00e9claratif, mais comme un enjeu \u00e9conomique et strat\u00e9gique<\/strong>, permettant de s\u00e9curiser les positions fiscales et, dans certains cas, d\u2019identifier des montants r\u00e9cup\u00e9rables.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Qu\u2019est-ce que la TICGN (accise sur le gaz naturel) ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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La Taxe int\u00e9rieure de consommation sur le gaz naturel (TICGN)<\/strong> a \u00e9t\u00e9 instaur\u00e9e en 1986.
\u00c0 la suite des r\u00e9formes de la fiscalit\u00e9 \u00e9nerg\u00e9tique, elle est d\u00e9sormais int\u00e9gr\u00e9e \u00e0 l\u2019accise sur le gaz naturel<\/strong>, qui regroupe l\u2019ensemble des pr\u00e9l\u00e8vements nationaux portant sur la consommation de gaz.<\/p>\n

Concr\u00e8tement :<\/p>\n

    \n
  • La taxe est collect\u00e9e par les fournisseurs de gaz ;<\/li>\n
  • Elle est support\u00e9e par les consommateurs finaux via la facture ;<\/li>\n
  • Elle est soumise \u00e0 une TVA de 20 %, ce qui amplifie son impact financier.<\/li>\n<\/ul>\n

    La gestion et le recouvrement rel\u00e8vent de la Direction g\u00e9n\u00e9rale des finances publiques (DGFIP)<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    Quel est l\u2019objectif de l\u2019accise sur le gaz naturel ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    \n

    L\u2019accise sur le gaz naturel s\u2019inscrit dans une logique de transition \u00e9nerg\u00e9tique et climatique<\/strong>.
    Elle vise notamment \u00e0 :<\/p>\n

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    • Orienter les choix \u00e9nerg\u00e9tiques en p\u00e9nalisant les \u00e9nergies fossiles ;<\/li>\n
    • Encourager la sobri\u00e9t\u00e9 et l\u2019efficacit\u00e9 \u00e9nerg\u00e9tique ;<\/li>\n
    • Accompagner les trajectoires de d\u00e9carbonation des activit\u00e9s \u00e9conomiques.<\/li>\n<\/ul>\n

      Cette fiscalit\u00e9 s\u2019inscrit dans un ensemble plus large de dispositifs, combinant contraintes r\u00e9glementaires et signaux-prix, destin\u00e9s \u00e0 faire \u00e9voluer les usages \u00e9nerg\u00e9tiques.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      Qui est concern\u00e9 par la TICGN ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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      Sur le plan juridique, la TICGN est due par les fournisseurs de gaz.
      En pratique, elle est support\u00e9e par l\u2019ensemble des consommateurs<\/strong>, particuliers comme professionnels.<\/p>\n

      Toute entreprise consommant du gaz naturel est donc concern\u00e9e, ind\u00e9pendamment de son secteur ou de sa taille<\/strong>, m\u00eame si les modalit\u00e9s d\u2019application varient fortement selon :<\/p>\n

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      • Les usages du gaz ;<\/li>\n
      • Les proc\u00e9d\u00e9s mis en \u0153uvre ;<\/li>\n
      • Le niveau d\u2019intensit\u00e9 \u00e9nerg\u00e9tique de l\u2019activit\u00e9.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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        Quel est le montant de la TICGN en 2026 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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        Le tarif de l\u2019accise sur le gaz naturel est fix\u00e9 \u00e0 16,39 \u20ac\/MWh \u00e0 compter du 1er<\/sup> f\u00e9vrier 2026.<\/strong><\/p>\n

        Ce niveau de taxation s\u2019inscrit dans une trajectoire globale de renforcement de la fiscalit\u00e9 sur le gaz, coh\u00e9rente avec la volont\u00e9 publique de r\u00e9duire la d\u00e9pendance aux \u00e9nergies fossiles<\/strong> et de favoriser l\u2019\u00e9lectrification des usages.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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        La TICGN s\u2019applique-t-elle toujours au tarif normal ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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        Non.<\/p>\n

        Si le tarif normal constitue le principe, la r\u00e9glementation pr\u00e9voit de nombreux cas de taux r\u00e9duits et d\u2019exon\u00e9rations<\/strong>, souvent mal identifi\u00e9s ou appliqu\u00e9s de mani\u00e8re incompl\u00e8te.<\/p>\n

        La TICGN d\u00e9pend avant tout :<\/p>\n

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        • Des usages r\u00e9els du gaz naturel<\/strong> ;<\/li>\n
        • Des proc\u00e9d\u00e9s industriels ou thermiques<\/strong> concern\u00e9s ;<\/li>\n
        • Du profil \u00e9nerg\u00e9tique<\/strong> de l\u2019entreprise.<\/li>\n<\/ul>\n

          Une approche purement sectorielle ou fond\u00e9e sur le seul code NAF est, dans la majorit\u00e9 des cas, insuffisante.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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          Votre situation justifie-t-elle une analyse approfondie ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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          De nombreuses entreprises acquittent la TICGN sans avoir proc\u00e9d\u00e9 \u00e0 une analyse d\u00e9taill\u00e9e de leurs usages gaz<\/strong>.<\/p>\n

          Une revue rapide permet d\u2019identifier si une analyse approfondie est pertinente, notamment si :<\/p>\n

            \n
          • Le gaz naturel intervient dans des proc\u00e9d\u00e9s industriels ou thermiques sp\u00e9cifiques ;<\/li>\n
          • Il repr\u00e9sente une part significative des co\u00fbts de production ou d\u2019exploitation ;<\/li>\n
          • Certaines installations fonctionnent de mani\u00e8re continue ou intensive ;<\/li>\n
          • L\u2019\u00e9ligibilit\u00e9 a \u00e9t\u00e9 appr\u00e9ci\u00e9e uniquement \u00e0 partir du code NAF ;<\/li>\n
          • Aucune analyse par usage ou par installation n\u2019a \u00e9t\u00e9 men\u00e9e.<\/li>\n<\/ul>\n

            Lorsque l\u2019une ou plusieurs de ces situations sont r\u00e9unies, une analyse d\u00e9di\u00e9e peut s\u2019av\u00e9rer justifi\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

            \n\t\t\t\t\t\r\n\r\n\r\n \r\n \r\n Audit Flash \u00c9nergie | G.A.C. 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12px; color: #333; }\r\n\r\n .options-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(220px, 1fr)); gap: 10px; }\r\n .option-item {\r\n border: 1px solid #ccc; border-radius: 8px; padding: 12px;\r\n cursor: pointer; display: flex; align-items: center; transition: 0.2s;\r\n }\r\n .option-item:hover { border-color: var(--gac-blue); background: #f0f7ff; }\r\n .option-item input { margin-right: 10px; accent-color: var(--gac-blue); }\r\n\r\n .grid-coords { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; background: var(--gac-grey); padding: 25px; border-radius: 8px; }\r\n .grid-coords input { padding: 14px; border: 1px solid #ccc; border-radius: 8px; width: 100%; box-sizing: border-box; }\r\n\r\n .quiz-footer { display: flex; justify-content: space-between; margin-top: 30px; padding-top: 20px; border-top: 1px solid #eee; }\r\n \r\n .btn-next, .btn-submit, .btn-trigger { \r\n background: var(--gac-blue); color: white; padding: 14px 30px; \r\n border-radius: 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<\/button>\r\n\r\n<div id=\"quiz-overlay\" onclick=\"closeQuizOutside(event)\">\r\n <div class=\"quiz-container\">\r\n <span class=\"quiz-close\" onclick=\"closeQuiz()\">×<\/span>\r\n \r\n <div class=\"quiz-header\"><h3 style=\"margin:0\">Audit Flash \u2013 Fiscalit\u00e9 de l\u2019\u00e9nergie<\/h3><\/div>\r\n <div class=\"progress-container\"><div id=\"progress\"><\/div><\/div>\r\n\r\n <form id=\"auditForm\">\r\n <input type=\"hidden\" name=\"access_key\" value=\"de428713-0703-4b20-9da6-43bb6e098b64\">\r\n <input type=\"hidden\" name=\"subject\" value=\"Nouveau Diagnostic \u00c9nergie Complet\">\r\n\r\n <div class=\"quiz-body\">\r\n \r\n <div class=\"quiz-step active\">\r\n <h2>Bienvenue<\/h2>\r\n <div class=\"intro-box\">\r\n \u00c0 l\u2019issue de cet audit flash, nos \u00e9quipes vous indiquent s\u2019il appara\u00eet pertinent de poursuivre la d\u00e9marche afin de s\u00e9curiser les d\u00e9clarations \u00e0 venir ou d\u2019envisager, le cas \u00e9ch\u00e9ant, des actions correctives dans les d\u00e9lais applicables.\r\n <\/div>\r\n <div class=\"quiz-footer\">\r\n <span><\/span>\r\n <button type=\"button\" class=\"btn-next\" onclick=\"nextStep()\">D\u00e9marrer l'audit<\/button>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"quiz-step\">\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Dans quel secteur d\u2019activit\u00e9 \u00e9volue votre organisation ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"secteur\" value=\"Industrie\" required> Industrie<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"secteur\" value=\"Transport\"> Transport \/ Logistique<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"secteur\" value=\"Agriculture\"> Agriculture<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"secteur\" value=\"Sante\"> Sant\u00e9 \/ \u00c9tablissement hospitalier<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"secteur\" value=\"Collectivite\"> Collectivit\u00e9 \/ Syndicat<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"secteur\" value=\"Autre\"> Autre<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Quel est le montant annuel estim\u00e9 de vos factures d\u2019\u00e9nergie ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"budget\" value=\"<50k\" required> Moins de 50 000 \u20ac<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"budget\" value=\"50k-200k\"> Entre 50 000 \u20ac et 200 000 \u20ac<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"budget\" value=\">200k\"> Plus de 200 000 \u20ac<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"quiz-footer\">\r\n <button type=\"button\" class=\"btn-prev\" onclick=\"prevStep()\">Retour<\/button>\r\n <button type=\"button\" class=\"btn-next\" onclick=\"nextStep()\">Suivant<\/button>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"quiz-step\">\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Votre activit\u00e9 implique-t-elle une consommation significative d\u2019\u00e9nergie ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"conso_signif\" value=\"Oui\" required> Oui, clairement<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"conso_signif\" value=\"Plutot\"> Plut\u00f4t oui<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"conso_signif\" value=\"Non\"> Pas vraiment<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"conso_signif\" value=\"Sais pas\"> Je ne sais pas<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Savez-vous si votre entreprise est consid\u00e9r\u00e9e comme \u00ab grande consommatrice d\u2019\u00e9nergie \u00bb au regard des crit\u00e8res fiscaux en vigueur ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"grande_conso\" value=\"Oui\" required> Oui<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"grande_conso\" value=\"Non\"> Non<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"grande_conso\" value=\"Sais pas\"> Je ne sais pas<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Avez-vous b\u00e9n\u00e9fici\u00e9 d\u2019une exon\u00e9ration ou d\u2019un remboursement de taxes \u00e9nerg\u00e9tiques (TICFE, TICGN) au cours des trois derni\u00e8res ann\u00e9es ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"deja_exonere\" value=\"Oui\" required> Oui<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"deja_exonere\" value=\"Non\"> Non<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"deja_exonere\" value=\"Sais pas\"> Je ne sais pas<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"quiz-footer\">\r\n <button type=\"button\" class=\"btn-prev\" onclick=\"prevStep()\">Retour<\/button>\r\n <button type=\"button\" class=\"btn-next\" onclick=\"nextStep()\">Suivant<\/button>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"quiz-step\">\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Votre consommation d\u2019\u00e9nergie est-elle concentr\u00e9e sur un ou plusieurs sites sp\u00e9cifiques ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"sites\" value=\"Concentree\" required> 1 ou 2 sites<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"sites\" value=\"Repartie\"> Plusieurs sites<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"sites\" value=\"Sais pas\"> Je ne sais pas<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">L\u2019\u00e9lectricit\u00e9 ou le gaz est-il utilis\u00e9 dans des proc\u00e9d\u00e9s de production ou de transformation (au-del\u00e0 des usages tertiaires classiques) ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"procede\" value=\"Oui\" required> Oui<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"procede\" value=\"Non\"> Non<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"procede\" value=\"Sais pas\"> Je ne sais pas<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"quiz-footer\">\r\n <button type=\"button\" class=\"btn-prev\" onclick=\"prevStep()\">Retour<\/button>\r\n <button type=\"button\" class=\"btn-next\" onclick=\"nextStep()\">Suivant<\/button>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"quiz-step\">\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Avez-vous d\u00e9j\u00e0 analys\u00e9 vos taxes \u00e9nerg\u00e9tiques au-del\u00e0 du seul code NAF ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"analyse_naf\" value=\"Oui\" required> Oui<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"analyse_naf\" value=\"Non\"> Non<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Disposez-vous d\u2019une ventilation de vos consommations \u00e9nerg\u00e9tiques par usage ou par installation ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"ventilation\" value=\"Oui\" required> Oui<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"ventilation\" value=\"Partiel\"> Partiellement<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"ventilation\" value=\"Non\"> Non<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"grid-coords\">\r\n <input type=\"text\" name=\"nom\" placeholder=\"Nom complet\" required>\r\n <input type=\"email\" name=\"email\" placeholder=\"Email professionnel\" required>\r\n <input type=\"text\" name=\"entreprise\" placeholder=\"Entreprise\" required>\r\n <input type=\"tel\" name=\"tel\" placeholder=\"T\u00e9l\u00e9phone\">\r\n <\/div>\r\n <p class=\"rgpd\">\r\n En cliquant sur \u00ab Valider mes r\u00e9ponses \u00bb, vous acceptez que les donn\u00e9es renseign\u00e9es soient utilis\u00e9es par G.A.C. Group pour r\u00e9pondre \u00e0 votre demande selon notre <a href=\"https:\/\/group-gac.com\/politique-de-confidentialite\/\" target=\"_blank\">Politique de confidentialit\u00e9<\/a>.\r\n <\/p>\r\n <div class=\"quiz-footer\">\r\n <button type=\"button\" class=\"btn-prev\" onclick=\"prevStep()\">Retour<\/button>\r\n <button type=\"submit\" class=\"btn-submit\">Valider mes r\u00e9ponses<\/button>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"quiz-step\" id=\"result-step\">\r\n <div class=\"result-card\">\r\n <h3 style=\"color:var(--gac-blue)\">Vos r\u00e9ponses ont bien \u00e9t\u00e9 enregistr\u00e9es.<\/h3>\r\n <p style=\"color:#444; line-height:1.6; text-align:left;\">\r\n Vous serez recontact\u00e9(e) afin de vous indiquer, dans de courts d\u00e9lais, s\u2019il appara\u00eet pertinent d\u2019engager une analyse plus approfondie de votre situation.<br><br>\r\n Cette premi\u00e8re restitution permettra d\u2019appr\u00e9cier le niveau de ma\u00eetrise de votre fiscalit\u00e9 \u00e9nerg\u00e9tique et d\u2019identifier, le cas \u00e9ch\u00e9ant, les points susceptibles d\u2019\u00eatre s\u00e9curis\u00e9s ou ajust\u00e9s.\r\n <\/p>\r\n <hr style=\"border:0; border-top:1px solid #eee; margin:25px 0;\">\r\n <p style=\"font-weight:bold; font-size:1.2rem; color:var(--gac-navy)\">Et ensuite ?<\/p>\r\n <a href=\"https:\/\/calendly.com\/expertsgac-\/contactez-nos-experts-fiscalite-energie\" target=\"_blank\" class=\"btn-trigger\" style=\"margin-top:10px; display:inline-block\">\r\n \ud83d\udcc4 Prendre rendez-vous avec un expert pour en savoir plus\r\n <\/a>\r\n <p style=\"margin-top:30px;\"><button type=\"button\" class=\"btn-prev\" onclick=\"location.reload()\">Fermer<\/button><\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/form>\r\n <\/div>\r\n<\/div>\r\n\r\n<script>\r\n let currentStep = 0;\r\n const steps = document.querySelectorAll(\".quiz-step\");\r\n const progress = document.getElementById(\"progress\");\r\n\r\n function openQuiz() { \r\n document.getElementById(\"quiz-overlay\").style.display = \"block\"; \r\n document.body.style.overflow = \"hidden\";\r\n updateProgress(); \r\n }\r\n\r\n function closeQuiz() {\r\n document.getElementById(\"quiz-overlay\").style.display = \"none\";\r\n document.body.style.overflow = \"auto\";\r\n }\r\n\r\n function closeQuizOutside(event) {\r\n if (event.target.id === \"quiz-overlay\") {\r\n closeQuiz();\r\n }\r\n }\r\n\r\n function updateProgress() {\r\n const percent = (currentStep \/ (steps.length - 2)) * 100;\r\n progress.style.width = Math.min(percent, 100) + \"%\";\r\n }\r\n\r\n function nextStep() {\r\n const inputs = steps[currentStep].querySelectorAll(\"input\");\r\n let valid = true;\r\n inputs.forEach(i => { if(!i.checkValidity()) { i.reportValidity(); valid = false; }});\r\n if (valid) {\r\n steps[currentStep].classList.remove(\"active\");\r\n currentStep++;\r\n steps[currentStep].classList.add(\"active\");\r\n updateProgress();\r\n }\r\n }\r\n\r\n function prevStep() {\r\n steps[currentStep].classList.remove(\"active\");\r\n currentStep--;\r\n steps[currentStep].classList.add(\"active\");\r\n updateProgress();\r\n }\r\n\r\n document.getElementById(\"auditForm\").onsubmit = async (e) => {\r\n e.preventDefault();\r\n const formData = new FormData(e.target);\r\n fetch('https:\/\/api.web3forms.com\/submit', { method: 'POST', body: formData });\r\n steps[currentStep].classList.remove(\"active\");\r\n currentStep = steps.length - 1;\r\n steps[currentStep].classList.add(\"active\");\r\n progress.style.width = \"100%\";\r\n };\r\n<\/script>\r\n\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cec67bd elementor-widget elementor-widget-heading\" data-id=\"cec67bd\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Taux r\u00e9duit et exon\u00e9ration : bien distinguer les dispositifs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8884dbf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8884dbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La r\u00e9glementation distingue clairement :<\/p>\n<ul>\n<li>Le <strong>taux r\u00e9duit<\/strong>, qui minore le niveau de taxation ;<\/li>\n<li>L\u2019<strong>exon\u00e9ration<\/strong>, qui peut conduire \u00e0 une suppression totale de la TICGN sur certains usages.<\/li>\n<\/ul>\n<p>Ces m\u00e9canismes r\u00e9pondent \u00e0 des objectifs de <strong>pr\u00e9servation de la comp\u00e9titivit\u00e9<\/strong> des entreprises les plus expos\u00e9es aux co\u00fbts \u00e9nerg\u00e9tiques et aux enjeux de concurrence internationale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee8d03d elementor-widget elementor-widget-heading\" data-id=\"ee8d03d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre7\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quelles situations peuvent ouvrir droit \u00e0 un taux r\u00e9duit ou \u00e0 une exon\u00e9ration ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45d2643 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"45d2643\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019\u00e9ligibilit\u00e9 repose sur des <strong>crit\u00e8res techniques, \u00e9conomiques et d\u2019usage<\/strong>, d\u00e9finis par le Code des impositions sur les biens et services.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f29b1af elementor-widget elementor-widget-heading\" data-id=\"f29b1af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Activit\u00e9s \u00e0 forte intensit\u00e9 \u00e9nerg\u00e9tique<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fda354f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fda354f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Certaines entreprises peuvent b\u00e9n\u00e9ficier de taux r\u00e9duits lorsque :<\/p>\n<ul>\n<li>La consommation de gaz repr\u00e9sente une part \u00e9lev\u00e9e de la valeur ajout\u00e9e ;<\/li>\n<li>L\u2019activit\u00e9 est expos\u00e9e \u00e0 des risques de concurrence internationale ou de fuite de carbone.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7487fa4 elementor-widget elementor-widget-heading\" data-id=\"7487fa4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Usages sp\u00e9cifiques du gaz naturel<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd40133 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"bd40133\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ind\u00e9pendamment du secteur, des exon\u00e9rations peuvent s\u2019appliquer lorsque le gaz est utilis\u00e9 :<\/p>\n<ul>\n<li>Autrement que comme combustible (mati\u00e8re premi\u00e8re) ;<\/li>\n<li>Dans certains proc\u00e9d\u00e9s chimiques ou m\u00e9tallurgiques ;<\/li>\n<li>Pour la fabrication de produits \u00e9nerg\u00e9tiques ou la production d\u2019\u00e9lectricit\u00e9 ;<\/li>\n<li>Pour les besoins li\u00e9s \u00e0 l\u2019extraction ou \u00e0 la production de gaz.<\/li>\n<\/ul>\n<p>Dans de nombreux cas, <strong>seule une partie des consommations est concern\u00e9e<\/strong>, ce qui rend indispensable une analyse fine par usage.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c70b234 elementor-widget elementor-widget-heading\" data-id=\"c70b234\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre8\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le code NAF : un point de d\u00e9part, jamais une conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09d247d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"09d247d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le code NAF est fr\u00e9quemment utilis\u00e9 comme crit\u00e8re d\u2019exclusion ou d\u2019\u00e9ligibilit\u00e9.<br \/>En pratique, il constitue <strong>un indicateur<\/strong>, mais ne refl\u00e8te pas la diversit\u00e9 r\u00e9elle des usages du gaz au sein d\u2019une entreprise.<\/p>\n<p>Selon les situations :<\/p>\n<ul>\n<li>Une assimilation \u00e0 une activit\u00e9 \u00e9ligible peut \u00eatre retenue ;<\/li>\n<li>Certaines installations seulement peuvent ouvrir droit \u00e0 un dispositif ;<\/li>\n<li>L\u2019analyse peut varier d\u2019un site \u00e0 l\u2019autre.<\/li>\n<\/ul>\n<p>Deux entreprises relevant du m\u00eame code NAF peuvent ainsi pr\u00e9senter des <strong>situations fiscales tr\u00e8s diff\u00e9rentes<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b1ba1d elementor-widget elementor-widget-heading\" data-id=\"5b1ba1d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre9\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Est-il possible de r\u00e9cup\u00e9rer de la TICGN d\u00e9j\u00e0 acquitt\u00e9e ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63bc013 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"63bc013\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oui, sous conditions.<\/p>\n<p>Lorsqu\u2019une entreprise aurait d\u00fb b\u00e9n\u00e9ficier d\u2019un taux r\u00e9duit ou d\u2019une exon\u00e9ration mais a acquitt\u00e9 la TICGN au tarif normal, un <strong>remboursement r\u00e9troactif<\/strong> peut \u00eatre envisag\u00e9, dans la limite du d\u00e9lai l\u00e9gal correspondant \u00e0 la <strong>fin de la deuxi\u00e8me ann\u00e9e suivant celle du paiement<\/strong>.<\/p>\n<p>Des montants vers\u00e9s au titre d\u2019exercices ant\u00e9rieurs peuvent ainsi encore \u00eatre r\u00e9cup\u00e9rables, sous r\u00e9serve de constituer un dossier <strong>document\u00e9 et s\u00e9curis\u00e9<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f301a9 elementor-widget elementor-widget-heading\" data-id=\"7f301a9\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre10\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pourquoi engager une analyse TICGN ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c0f913 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8c0f913\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019application correcte de la TICGN repose sur une analyse croisant <strong>fiscalit\u00e9, technique et \u00e9conomie de l\u2019\u00e9nergie<\/strong>.<\/p>\n<p>Une analyse TICGN permet notamment de :<\/p>\n<ul>\n<li>qualifier pr\u00e9cis\u00e9ment les usages du gaz naturel ;<\/li>\n<li>identifier les dispositifs applicables \u00e0 la situation de l\u2019entreprise ;<\/li>\n<li>s\u00e9curiser la position retenue en cas de contr\u00f4le ;<\/li>\n<li>et, le cas \u00e9ch\u00e9ant, <strong>mettre en \u00e9vidence des montants trop acquitt\u00e9s<\/strong>.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/calendly.com\/expertsgac-\/contactez-nos-experts-fiscalite-energie\" target=\"_blank\" rel=\"noopener\">Nos \u00e9quipes accompagnent les entreprises \u00e0 chaque \u00e9tape<\/a> : analyse des usages, identification des dispositifs applicables, formalisation des positions retenues, pr\u00e9paration des d\u00e9marches \u00e9ventuelles et s\u00e9curisation dans la dur\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a95a06 e-con-full e-flex e-con e-child\" data-id=\"5a95a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321aaff elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"321aaff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"sticky":"top","sticky_offset":80,"sticky_parent":"yes","sticky_on":["desktop","laptop","tablet","mobile"],"sticky_effects_offset":0,"sticky_anchor_link_offset":0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n <div class=\"toc-header\">Sommaire<\/div>\r\n <ul>\r\n <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> D\u00e9finition de la TICGN<\/a><\/li>\r\n <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Objectifs de l'accise gaz<\/a><\/li>\r\n <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Entreprises concern\u00e9es<\/a><\/li>\r\n <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Montant de la TICGN 2026<\/a><\/li>\r\n <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Application du tarif normal<\/a><\/li>\r\n <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> Taux r\u00e9duit vs Exon\u00e9ration<\/a><\/li>\r\n <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> Crit\u00e8res d'\u00e9ligibilit\u00e9<\/a><\/li>\r\n <li><a href=\"#Titre8\" class=\"toc-link\"><span class=\"toc-number\">08.<\/span> Limites du code NAF<\/a><\/li>\r\n <li><a href=\"#Titre9\" class=\"toc-link\"><span class=\"toc-number\">09.<\/span> R\u00e9cup\u00e9ration de la taxe<\/a><\/li>\r\n <li><a href=\"#Titre10\" class=\"toc-link\"><span class=\"toc-number\">10.<\/span> Pourquoi lancer un audit ?<\/a><\/li>\r\n <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n padding: 10px 20px;\r\n border-left: 2px solid #E0E0E0;\r\n max-width: 100%;\r\n}\r\n.toc-header {\r\n font-size: 26px;\r\n font-weight: bold;\r\n color: #232954;\r\n margin-bottom: 25px;\r\n font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n list-style: none;\r\n padding: 0;\r\n margin: 0;\r\n}\r\n#custom-toc li {\r\n margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n text-decoration: none;\r\n color: #CED4DA; \r\n font-family: sans-serif;\r\n font-size: 20px;\r\n line-height: 1.2;\r\n transition: all 0.3s ease;\r\n display: block;\r\n position: relative;\r\n}\r\n.toc-number {\r\n display: block;\r\n font-weight: bold;\r\n font-size: 16px;\r\n margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n content: \"\";\r\n position: absolute;\r\n left: -22px; \r\n top: 0;\r\n height: 100%;\r\n width: 4px;\r\n background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n color: #3687C4;\r\n}\r\nhtml {\r\n scroll-behavior: smooth;\r\n scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n const tocLinks = document.querySelectorAll('.toc-link');\r\n const sections = 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