{"id":228,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=228"},"modified":"2026-10-16T21:53:50","modified_gmt":"2026-10-16T19:53:50","slug":"lc-8296cafcf8e4875ba01f","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/enregistrer-facture-doit-plan-comptable-marocain.php","title":{"rendered":"Comment enregistrer la facture doit plan comptable marocain ?"},"content":{"rendered":"<h1>Comment enregistrer la facture doit plan comptable marocain ?<\/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=\"325\" name=\"file_name\"\/><\/p>\n<p>&#8211; Chez l\u2019acheteur le montant des achats est enregistr\u00e9 par le montant du net commercial au d\u00e9bit du compte 6111 Achats de marchandises<\/p>\n<p>&#8211; Chez le fournisseur les ventes sont enregistr\u00e9es pour le montant du net commercial au cr\u00e9dit du compte 7111 Ventes de marchandises <\/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\u00e9e au d\u00e9bit du compte 3455 Etat-TVA r\u00e9cup\u00e9rable<\/p>\n<p>&#8211; Chez le fournisseur la TVA \u00e9tant factur\u00e9e aux clients est enregistr\u00e9e au cr\u00e9dit du compte 4455 Etat-TVA factur\u00e9e<\/p>\n<p>&#8211; Les r\u00e9ductions commerciales (rabais, remises) ne sont pas comptabilis\u00e9es s\u00e9par\u00e9ment mais ils sont enregistr\u00e9s directement au montant du net commercial :<\/p>\n<li>Chez le fournisseur au cr\u00e9dit du compte 7111 Vente de marchandises<\/li>\n<li>Chez le client au d\u00e9bit du compte 6111 Achat de marchandises<\/li>\n<p>&#8211; L\u2019escompte est comptabilis\u00e9 chez le fournisseur au d\u00e9bit du compte 6386 Escompte accord\u00e9s, et chez le client au cr\u00e9dit du compte 7386 Escompte obtenu<\/p>\n<p>&#8211; Le transport est enregistr\u00e9 si il est la charge du fournisseur (port forfaitaire) : Chez le fournisseur au cr\u00e9dit du compte 7127 Ventes et produit accessoire Chez le client au d\u00e9bit du compte 6142 Transport <\/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 marocain ? 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-228","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/228","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=228"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/228\/revisions"}],"predecessor-version":[{"id":2137,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/228\/revisions\/2137"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}