[{"data":1,"prerenderedAt":27730},["ShallowReactive",2],{"tip-plan-comptable-comment-comptabiliser-la-cfe-et-quels-comptes-utiliser":3,"plan-comptable-comment-comptabiliser-la-cfe-et-quels-comptes-utiliser-similars":525},{"metadata":4,"sys":9,"fields":29},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/comment-comptabiliser-la-cfe-et-quels-comptes-utiliser",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":23,"contentType":24,"locale":28},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","1zfBShEfjKa0VkeIJqZ3Ro","Entry","2025-05-27T10:43:16.272Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",29,1,{"sys":25},{"type":12,"linkType":26,"id":27},"ContentType","tips","fr",{"metaTitle":30,"subtitle":31,"title":32,"articleIntro":33,"author":34,"content":74,"slug":456,"faq_structured_data":457,"category":458},"Compte comptable CFE : comment l’enregistrer en comptabilité ?","Découvrez les comptes à utiliser, les écritures types et les conseils pour bien enregistrer la taxe locale \"CFE\" dans votre comptabilité.","Comment comptabiliser la CFE et quels comptes utiliser ?","Sauf exception, quels que soient votre statut juridique, la zone géographique et le secteur d’activité de votre entreprise, vous devez vous acquitter chaque année de la cotisation foncière des entreprises (CFE). Mais comment enregistrer cette taxe locale dans votre plan comptable ? Quels comptes comptables utiliser ? Nous vous expliquons pas à pas comment comptabiliser la CFE.",{"metadata":35,"sys":38,"fields":49},{"tags":36,"concepts":37},[],[],{"space":39,"id":41,"type":16,"createdAt":42,"updatedAt":42,"environment":43,"publishedVersion":45,"revision":23,"contentType":46,"locale":28},{"sys":40},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":44},{"id":20,"type":12,"linkType":21},5,{"sys":47},{"type":12,"linkType":26,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":23,"locale":28},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":20,"type":12,"linkType":21},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"data":75,"content":76,"nodeType":455},{},[77,86,104,111,118,129,135,142,148,155,163,173,179,186,234,241,247,254,261,284,291,297,305,312,319,325,332,339,345,355,361,368,404,411,434,441,448],{"data":78,"content":79,"nodeType":85},{},[80],{"data":81,"marks":82,"value":83,"nodeType":84},{},[],"Qu'est-ce que la CFE ?","text","heading-2",{"data":87,"content":88,"nodeType":103},{},[89,93,99],{"data":90,"marks":91,"value":92,"nodeType":84},{},[],"La cotisation foncière des entreprises (CFE) est une ",{"data":94,"marks":95,"value":98,"nodeType":84},{},[96],{"type":97},"bold","taxe locale",{"data":100,"marks":101,"value":102,"nodeType":84},{},[]," due par toute entreprise ou personne exerçant une activité professionnelle non salariée. Cette taxe est calculée par les mairies sur la base de la valeur locative des biens occupés par les professionnels pour exercer leur activité.","paragraph",{"data":105,"content":106,"nodeType":103},{},[107],{"data":108,"marks":109,"value":110,"nodeType":84},{},[],"Toutes les entreprises exerçant en France, tous statuts juridiques confondus, sont concernées par la CFE. Que vous soyez artisan en auto-entreprise ou commerçant en SARL, vous devrez payer cette taxe chaque année.",{"data":112,"content":113,"nodeType":103},{},[114],{"data":115,"marks":116,"value":117,"nodeType":84},{},[],"",{"data":119,"content":120,"nodeType":128},{},[121],{"data":122,"content":123,"nodeType":103},{},[124],{"data":125,"marks":126,"value":127,"nodeType":84},{},[],"Certaines entreprises peuvent bénéficier d’une exonération de plein droit ou facultative, si elles respectent les conditions définies. Vous venez de créer votre entreprise ? Vous êtes exonéré durant la première année civile d’activité, sous réserve d'en faire la demande au service des impôts des entreprises dont vous dépendez.","blockquote",{"data":130,"content":131,"nodeType":103},{},[132],{"data":133,"marks":134,"value":117,"nodeType":84},{},[],{"data":136,"content":137,"nodeType":103},{},[138],{"data":139,"marks":140,"value":141,"nodeType":84},{},[],"La CFE fait partie, avec la CVAE, de la cotisation économique territoriale (CET). La cotisation sur la valeur ajoutée est une autre taxe locale due par les entreprises réalisant un chiffre d’affaires annuel supérieur à 500 000 € HT et soumises à la CFE.",{"data":143,"content":144,"nodeType":103},{},[145],{"data":146,"marks":147,"value":117,"nodeType":84},{},[],{"data":149,"content":150,"nodeType":85},{},[151],{"data":152,"marks":153,"value":154,"nodeType":84},{},[],"Comptes comptables utilisés pour enregistrer l’avis d’imposition de la CFE",{"data":156,"content":157,"nodeType":103},{},[158],{"data":159,"marks":160,"value":117,"nodeType":84},{},[161],{"type":162},"italic",{"data":164,"content":165,"nodeType":128},{},[166],{"data":167,"content":168,"nodeType":103},{},[169],{"data":170,"marks":171,"value":172,"nodeType":84},{},[],"Bon à savoir :\nDans le cadre de la comptabilité simplifiée inhérente au régime de la micro-entreprise, ces entrepreneurs n’ont rien d’autre à faire que de régler la CFE. Aucun enregistrement comptable n’est à effectuer.",{"data":174,"content":175,"nodeType":103},{},[176],{"data":177,"marks":178,"value":117,"nodeType":84},{},[],{"data":180,"content":181,"nodeType":103},{},[182],{"data":183,"marks":184,"value":185,"nodeType":84},{},[],"Comme toute taxe, la CFE doit être enregistrée dans votre comptabilité. Pour ce faire, vous devez, dès réception de l’avis d’imposition de la CFE (aux alentours du 15 novembre de chaque année), enregistrer le montant sur le compte : ",{"data":187,"content":188,"nodeType":233},{},[189,212],{"data":190,"content":191,"nodeType":211},{},[192],{"data":193,"content":194,"nodeType":103},{},[195,198,207],{"data":196,"marks":197,"value":117,"nodeType":84},{},[],{"data":199,"content":201,"nodeType":206},{"uri":200},"/fr/fiches-pratiques/plan-comptable/compte-63511-contribution-economique-territoriale",[202],{"data":203,"marks":204,"value":205,"nodeType":84},{},[],"63511","hyperlink",{"data":208,"marks":209,"value":210,"nodeType":84},{},[]," Contribution Économique Territoriale (CET) au débit ;","list-item",{"data":213,"content":214,"nodeType":211},{},[215],{"data":216,"content":217,"nodeType":103},{},[218,221,229],{"data":219,"marks":220,"value":117,"nodeType":84},{},[],{"data":222,"content":224,"nodeType":206},{"uri":223},"/fr/fiches-pratiques/plan-comptable/compte-447-autres-impots-taxes-et-versements-assimiles",[225],{"data":226,"marks":227,"value":228,"nodeType":84},{},[],"447",{"data":230,"marks":231,"value":232,"nodeType":84},{},[]," : Autres impôts, taxes et versements assimilés au crédit.","unordered-list",{"data":235,"content":236,"nodeType":103},{},[237],{"data":238,"marks":239,"value":240,"nodeType":84},{},[],"Cette étape ne concerne que les entreprises tenant une comptabilité d’engagement.",{"data":242,"content":243,"nodeType":103},{},[244],{"data":245,"marks":246,"value":117,"nodeType":84},{},[],{"data":248,"content":249,"nodeType":85},{},[250],{"data":251,"marks":252,"value":253,"nodeType":84},{},[],"Comment comptabiliser le paiement de la CFE ?",{"data":255,"content":256,"nodeType":103},{},[257],{"data":258,"marks":259,"value":260,"nodeType":84},{},[],"Vous avez jusqu’au 15 décembre pour régler le montant de votre CFE après quoi il faudra entrer en écriture le paiement de la taxe comme suit : ",{"data":262,"content":263,"nodeType":233},{},[264,274],{"data":265,"content":266,"nodeType":211},{},[267],{"data":268,"content":269,"nodeType":103},{},[270],{"data":271,"marks":272,"value":273,"nodeType":84},{},[],"447 : Autres impôts, taxes et versements assimilés au débit.",{"data":275,"content":276,"nodeType":211},{},[277],{"data":278,"content":279,"nodeType":103},{},[280],{"data":281,"marks":282,"value":283,"nodeType":84},{},[],"512 : Banques au crédit.",{"data":285,"content":286,"nodeType":103},{},[287],{"data":288,"marks":289,"value":290,"nodeType":84},{},[],"Votre entreprise tient une comptabilité de trésorerie ? Il faudra dans ce cas, débiter le compte 63511 : Contribution économique territoriale.",{"data":292,"content":293,"nodeType":103},{},[294],{"data":295,"marks":296,"value":117,"nodeType":84},{},[],{"data":298,"content":299,"nodeType":304},{},[300],{"data":301,"marks":302,"value":303,"nodeType":84},{},[],"Comment comptabiliser les acomptes de CFE ?","heading-3",{"data":306,"content":307,"nodeType":103},{},[308],{"data":309,"marks":310,"value":311,"nodeType":84},{},[],"Lorsque le montant de la CFE d’une entreprise est supérieur à 3 000 €, le règlement s’effectue par acompte au mois de juin, de l’ordre de 50 % du montant, puis du paiement du solde en décembre.",{"data":313,"content":314,"nodeType":103},{},[315],{"data":316,"marks":317,"value":318,"nodeType":84},{},[],"Dans ce cas, l’enregistrement comptable suit le même principe que celui ci-dessus.",{"data":320,"content":321,"nodeType":103},{},[322],{"data":323,"marks":324,"value":117,"nodeType":84},{},[],{"data":326,"content":327,"nodeType":304},{},[328],{"data":329,"marks":330,"value":331,"nodeType":84},{},[],"Comment comptabiliser le dégrèvement de la CFE ?",{"data":333,"content":334,"nodeType":103},{},[335],{"data":336,"marks":337,"value":338,"nodeType":84},{},[],"Le montant total de la CET ne peut excéder 3 % de la valeur ajoutée produite par votre entreprise. Dans le cas ou la CET que vous payez dépasse ce plafond, vous pouvez prétendre à un dégrèvement. Ce dernier ne s’applique que sur la CFE, pas sur la CVAE.",{"data":340,"content":341,"nodeType":103},{},[342],{"data":343,"marks":344,"value":117,"nodeType":84},{},[],{"data":346,"content":347,"nodeType":128},{},[348],{"data":349,"content":350,"nodeType":103},{},[351],{"data":352,"marks":353,"value":354,"nodeType":84},{},[],"Attention !\nMême après dégrèvement, le montant de votre CFE ne pourra pas être inférieur au seuil plancher fixé par votre commune.",{"data":356,"content":357,"nodeType":103},{},[358],{"data":359,"marks":360,"value":117,"nodeType":84},{},[],{"data":362,"content":363,"nodeType":103},{},[364],{"data":365,"marks":366,"value":367,"nodeType":84},{},[],"Le travail d’écriture comptable du dégrèvement de la CFE est le suivant (pour une comptabilité d’engagement) : ",{"data":369,"content":370,"nodeType":403},{},[371,393],{"data":372,"content":373,"nodeType":211},{},[374],{"data":375,"content":376,"nodeType":103},{},[377,381,389],{"data":378,"marks":379,"value":380,"nodeType":84},{},[],"Débiter ",{"data":382,"content":384,"nodeType":206},{"uri":383},"/fr/fiches-pratiques/plan-comptable/compte-4487-produits-a-recevoir",[385],{"data":386,"marks":387,"value":388,"nodeType":84},{},[],"le compte 4487",{"data":390,"marks":391,"value":392,"nodeType":84},{},[]," États - produit à recevoir ;",{"data":394,"content":395,"nodeType":211},{},[396],{"data":397,"content":398,"nodeType":103},{},[399],{"data":400,"marks":401,"value":402,"nodeType":84},{},[],"Créditer le compte 7717 Dégrèvement d’impôts autres qu’impôts sur les bénéfices.","ordered-list",{"data":405,"content":406,"nodeType":103},{},[407],{"data":408,"marks":409,"value":410,"nodeType":84},{},[],"Une fois le dégrèvement reçu, les écritures suivantes sont à faire à l’ouverture de l’exercice suivant : ",{"data":412,"content":413,"nodeType":403},{},[414,424],{"data":415,"content":416,"nodeType":211},{},[417],{"data":418,"content":419,"nodeType":103},{},[420],{"data":421,"marks":422,"value":423,"nodeType":84},{},[],"Débiter le compte 512 Banques ;",{"data":425,"content":426,"nodeType":211},{},[427],{"data":428,"content":429,"nodeType":103},{},[430],{"data":431,"marks":432,"value":433,"nodeType":84},{},[],"Créditer le compte 7717.",{"data":435,"content":436,"nodeType":103},{},[437],{"data":438,"marks":439,"value":440,"nodeType":84},{},[],"Prenons l’exemple d’une entreprise qui produit une valeur ajoutée de 1 000 000 €. Le plafond de la CET étant de 3 %, elle ne devra pas payer plus de 30 000 €. Admettons qu’elle paie 25 000 € de CFE et 10 000 € de CVAE, soit 35 000 € au total. Elle dépasse donc le plafond de 5 000 € et peut demander un dégrèvement.",{"data":442,"content":443,"nodeType":103},{},[444],{"data":445,"marks":446,"value":447,"nodeType":84},{},[],"Sachant que le dégrèvement s’applique uniquement sur la CFE, en partant du principe que la commune a fixé une base minimale de CFE à 22 000 €, le dégrèvement sur les 25 000 e n’excèdera pas 3 000 €.",{"data":449,"content":450,"nodeType":103},{},[451],{"data":452,"marks":453,"value":454,"nodeType":84},{},[],"\n","document","comment-comptabiliser-la-cfe-et-quels-comptes-utiliser",false,[459],{"metadata":460,"sys":463,"fields":475},{"tags":461,"concepts":462},[],[],{"space":464,"id":466,"type":16,"createdAt":467,"updatedAt":468,"environment":469,"publishedVersion":471,"revision":63,"contentType":472,"locale":28},{"sys":465},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":470},{"id":20,"type":12,"linkType":21},24,{"sys":473},{"type":12,"linkType":26,"id":474},"category",{"contentfulName":476,"modelCategoryName":477,"slug":478,"contentTypeSlug":479,"metaTitle":481,"metaDescription":482,"mainTitle":483,"subtitle":500,"heroImage":501,"ctaButton":523,"ctaLink":524},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[480],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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