{"id":227,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=227"},"modified":"2026-10-16T21:53:50","modified_gmt":"2026-10-16T19:53:50","slug":"lc-0e3bc3be5113454daa8b","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/enregistrer-facture-doit-plan-comptable-francais.php","title":{"rendered":"Comment enregistrer la facture doit plan comptable fran\u00e7ais ?"},"content":{"rendered":"<h1>Comment enregistrer la facture doit plan comptable fran\u00e7ais ?<\/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=\"324\" name=\"file_name\"\/><\/p>\n<p>&#8211; Chez l\u2019acheteur le montant des achats est enregistr\u00e9, par le montant net commercial, au cr\u00e9dit du compte 60.Achats<\/p>\n<p>&#8211; Chez le fournisseur (vendeur) les ventes sont enregistr\u00e9es pour le montant du net commercial HT au cr\u00e9dit du compte 70.Ventes <\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>&#8211; Chez l\u2019acheteur la TVA r\u00e9cup\u00e9rable est enregistr\u00e9 au d\u00e9bit du compte 44566.TVA d\u00e9ductible sur biens et services \u2013 44562.TVA d\u00e9ductible sur immobilisations<\/p>\n<p>&#8211; Chez le vendeur la TVA \u00e9tant factur\u00e9e aux clients est enregistr\u00e9e au cr\u00e9dit du compte 44571.TVA collect\u00e9e<\/p>\n<p>&#8211; Les r\u00e9ductions commerciales sont enregistr\u00e9es au montant du net commercial dans les comptes 601.Achat stock\u00e9s ou 607.Achats de marchandises chez l\u2019acheteur, et 701.Ventes de produits finis ou 707.Ventes de marchandises chez le vendeur<\/p>\n<p>&#8211; L\u2019escompte est comptabilis\u00e9 chez le vendeur au d\u00e9bit du compte 665.Escomptes accord\u00e9s, et chez le client l\u2019escompte est enregistr\u00e9 au cr\u00e9dit du compte 765.Escomptes obtenus<\/p>\n<p>&#8211; Les transports s\u2019ils sont \u00e0 la charge du vendeur ils sont enregistr\u00e9s au cr\u00e9dit du compte 624.Transports de biens et transports collectifs du personnel, et si ils sont \u00e0 la charge de l\u2019acheteur ils sont enregistr\u00e9s au d\u00e9bit du compte 624.Transports de biens et transports collectifs du personnel<\/p>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/traitement-des-factures-facture-doit-et-avoir-plan-comptable-francais.php\">Traitement des factures (facture \u00ab doit \u00bb et \u00ab avoir \u00bb) Plan comptable Fran\u00e7ais :<\/a> La facture est un \u00e9crit obligatoire \u00e9tablie entre le vendeur et l\u2019acheteur, c\u2019est une pi\u00e8ce justificative dress\u00e9e par le commer\u00e7ant vendeur pour illustrer les conditions auxquelles il a vendu les biens et services au client.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/traitement-des-factures-facture-doit-et-avoir-plan-comptable-marocain.php\">Traitement des factures (facture \u00ab doit \u00bb et \u00ab avoir \u00bb) Plan comptable Marocain :<\/a> Traitement comptable de la facture plan comptable marocain. La facture est un \u00e9crit obligatoire \u00e9tablie entre le vendeur et l\u2019acheteur, c\u2019est une pi\u00e8ce justificative dress\u00e9e par le commer\u00e7ant vendeur pour illustrer les conditions auxquelles il a vendu les biens et services au client.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/taxe-sur-la-valeur-ajoutee-plan-comptable-francais.php\">Taxe sur la valeur ajout\u00e9e plan comptable Fran\u00e7ais :<\/a> La TVA ne constitue pas une charge pour l&rsquo;entreprise, mais cette derni\u00e8re participe \u00e0 la collecte de la TVA au profit de l&rsquo;\u00c9tat, en effet la TVA ne constitue pas g\u00e9n\u00e9ralement une&#8230;<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/traitement-comptable-taxe-sur-valeur-ajoutee.php\">Taxe sur la valeur ajout\u00e9e plan comptable Marocain :<\/a> La taxe sur la valeur ajout\u00e9e est un imp\u00f4t indirect qui affecte la plupart des op\u00e9rations de l&rsquo;entreprise. La TVA ne constitue pas une charge pour l&rsquo;entreprise, mais cette derni\u00e8re participe \u00e0 la collecte de la TVA (r\u00f4le d&rsquo;interm\u00e9diaire) au profit de l&rsquo;\u00c9tat.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Comment enregistrer la facture doit plan comptable fran\u00e7ais ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements [&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-227","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/227","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=227"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/227\/revisions"}],"predecessor-version":[{"id":2135,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/227\/revisions\/2135"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}