{"id":192,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=192"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-2084c348ebebc07772e8","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/comment-enregistrer-une-vente-a-etranger.php","title":{"rendered":"Comment comptabiliser une vente \u00e0 l&rsquo;\u00e9tranger ?"},"content":{"rendered":"<h1>Comment comptabiliser une vente \u00e0 l&rsquo;\u00e9tranger ?<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"383\" name=\"file_name\"\/><\/p>\n<p>Une vente \u00e0 l&rsquo;\u00e9tranger est une exportation de biens ou de services \u00e0 des clients situ\u00e9s hors du pays de domiciliation de l&rsquo;entreprise.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>La comptabilisation d\u2019une vente \u00e0 l&rsquo;\u00e9tranger se fait en g\u00e9n\u00e9ral de la m\u00eame mani\u00e8re que la comptabilisation d\u2019une vente normal \u00e0 savoir le d\u00e9bit du compte clients (ou banque&#8230;) et le cr\u00e9dit d\u2019un compte de la classe 7.<\/p>\n<p>Mais il faut <strong>distinguer les comptes d\u2019exportation<\/strong> clients et les comptes d\u2019exportation produits en ajoutant des comptes sp\u00e9cifiques, par exemple : Clients &#8211; Export, Ventes de marchandise \u00e0 l\u2019exportation&#8230;), et il faut <strong>convertir le montant des factures<\/strong> libell\u00e9es en monnaie \u00e9trang\u00e8re <strong>en monnaie nationale<\/strong> sur la base du cours du change de la date de passation de la facture.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Comment comptabiliser une vente \u00e0 l&rsquo;\u00e9tranger ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-192","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/192","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=192"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/192\/revisions"}],"predecessor-version":[{"id":2087,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/192\/revisions\/2087"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}