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non remboursés sur notes de frais).",{"data":908,"content":909,"nodeType":173},{},[910],{"data":911,"content":912,"nodeType":95},{},[913,916,924],{"data":914,"marks":915,"value":221,"nodeType":86},{},[],{"data":917,"content":919,"nodeType":256},{"uri":918},"/fr/fiches-pratiques/plan-comptable/compte-6063-fournitures-dentretien-et-petit-equipement",[920],{"data":921,"marks":922,"value":923,"nodeType":86},{},[],"Compte 6063",{"data":925,"marks":926,"value":927,"nodeType":86},{},[]," : Fournitures d’entretien et petit équipement, pour l’achat de petit matériel utilisé pendant la formation.",{"data":929,"content":930,"nodeType":173},{},[931],{"data":932,"content":933,"nodeType":95},{},[934,937,945],{"data":935,"marks":936,"value":221,"nodeType":86},{},[],{"data":938,"content":940,"nodeType":256},{"uri":939},"/fr/fiches-pratiques/plan-comptable/compte-6181-documentation-generale",[941],{"data":942,"marks":943,"value":944,"nodeType":86},{},[],"Compte 6181",{"data":946,"marks":947,"value":948,"nodeType":86},{},[]," : Documentation générale (achat de supports pédagogiques hors formation directe).",{"data":950,"content":951,"nodeType":173},{},[952],{"data":953,"content":954,"nodeType":95},{},[955,958,966],{"data":956,"marks":957,"value":221,"nodeType":86},{},[],{"data":959,"content":961,"nodeType":256},{"uri":960},"/fr/fiches-pratiques/plan-comptable/compte-648-autres-charges-de-personnel",[962],{"data":963,"marks":964,"value":965,"nodeType":86},{},[],"Compte 648",{"data":967,"marks":968,"value":969,"nodeType":86},{},[]," : Autres charges de personnel (indemnités spécifiques liées à la formation comme une prime exceptionnelle de mobilité ou une compensation).",{"data":971,"content":972,"nodeType":95},{},[973],{"data":974,"marks":975,"value":221,"nodeType":86},{},[],{"data":977,"content":978,"nodeType":87},{},[979],{"data":980,"marks":981,"value":982,"nodeType":86},{},[],"Comment comptabiliser les formations prises en charge ou cofinancées ?",{"data":984,"content":985,"nodeType":95},{},[986],{"data":987,"marks":988,"value":989,"nodeType":86},{},[],"En plus des actions de formations proposées à vos collaborateurs, ceux-ci peuvent mobiliser directement leur compte personnel de formation (CPF). Dans ce cas, vous n’avez rien à comptabiliser.",{"data":991,"content":992,"nodeType":214},{},[993,1003],{"data":994,"content":995,"nodeType":173},{},[996],{"data":997,"content":998,"nodeType":95},{},[999],{"data":1000,"marks":1001,"value":1002,"nodeType":86},{},[],"Si votre entreprise a mis en place un abonnement volontaire aux CPF de ses employés, elle peut écrire la dépense sur le compte 6338.",{"data":1004,"content":1005,"nodeType":173},{},[1006],{"data":1007,"content":1008,"nodeType":95},{},[1009],{"data":1010,"marks":1011,"value":1012,"nodeType":86},{},[],"Dans le cas d’une formation cofinancée ou remboursée par une OPCO, il faut comptabiliser la dépense sur le compte 628 ou 6228.",{"data":1014,"content":1015,"nodeType":95},{},[1016],{"data":1017,"marks":1018,"value":1019,"nodeType":86},{},[],"Une fois le remboursement perçu, enregistrez-le en produit d’exploitation sur le compte 791 Transfert de charges ou le 758 Produits divers de gestion courante.",{"data":1021,"content":1022,"nodeType":95},{},[1023],{"data":1024,"marks":1025,"value":221,"nodeType":86},{},[],{"data":1027,"content":1028,"nodeType":103},{},[1029],{"data":1030,"marks":1031,"value":1032,"nodeType":86},{},[],"Nos conseils pour bien comptabiliser au mieux les frais de formations",{"data":1034,"content":1035,"nodeType":95},{},[1036],{"data":1037,"marks":1038,"value":1039,"nodeType":86},{},[],"Comptabiliser vos frais de formation professionnelle de façon optimale est stratégique pour votre entreprise. Voici trois conseils pour optimiser votre compte comptable formation : ",{"data":1041,"content":1042,"nodeType":214},{},[1043,1053,1063],{"data":1044,"content":1045,"nodeType":173},{},[1046],{"data":1047,"content":1048,"nodeType":95},{},[1049],{"data":1050,"marks":1051,"value":1052,"nodeType":86},{},[],"Affectez les frais de formation à des centres de coûts spécifiques (RH, direction, production, etc.) pour mesurer l’investissement par service, métier ou projet.",{"data":1054,"content":1055,"nodeType":173},{},[1056],{"data":1057,"content":1058,"nodeType":95},{},[1059],{"data":1060,"marks":1061,"value":1062,"nodeType":86},{},[],"Créez des axes analytiques par salarié ou action de formation pour faciliter le reporting RH et le calcul du coût total par action de formation.",{"data":1064,"content":1065,"nodeType":173},{},[1066],{"data":1067,"content":1068,"nodeType":95},{},[1069],{"data":1070,"marks":1071,"value":1072,"nodeType":86},{},[],"Dissociez les frais pédagogiques des frais annexes pour séparer chaque poste de dépense et affiner le budget.",{"data":1074,"content":1075,"nodeType":95},{},[1076],{"data":1077,"marks":1078,"value":221,"nodeType":86},{},[],"document","comment-comptabiliser-les-frais-de-formation-professionnelle",false,"Quel compte comptable utiliser pour les frais de formation ?","Le choix du compte dépend de la nature exacte de la dépense engagée par l'entreprise pour la formation :\n\n- Les contributions obligatoires versées aux OPCO (Opérateurs de Compétences) s'enregistrent au débit du compte 6333 (Participation des employeurs à la formation professionnelle continue).\n- Les frais pédagogiques facturés par un organisme de formation externe (prestation de service) se comptabilisent généralement au débit du compte 6228 (Rémunérations d'intermédiaires et honoraires).\n- Les frais annexes, tels que les déplacements des salariés, doivent être isolés au débit du compte 6251 (Voyages et déplacements) pour respecter le principe de spécialisation des charges.","La TVA est-elle récupérable sur les factures de formation ?","La récupération de la TVA est possible uniquement si l'organisme de formation y est assujetti. En France, de nombreux organismes sont exonérés de TVA (art. 261 du CGI). Dans ce cas, la facture ne mentionne aucune taxe et la charge est comptabilisée pour son montant total au débit du compte de frais. Si la TVA est facturée, elle s'enregistre au débit du compte 44566.","Quels justificatifs conserver pour la déduction des frais de formation ?","Pour valider la déduction fiscale en France, vous devez impérativement archiver la convention de formation signée, la facture détaillée de l'organisme et l'attestation d'assiduité (ou feuille d'émargement). Ces documents prouvent la réalité de la prestation et son intérêt direct pour l'exploitation de l'entreprise.",[1089],{"metadata":1090,"sys":1093,"fields":1105},{"tags":1091,"concepts":1092},[],[],{"space":1094,"id":1096,"type":16,"createdAt":1097,"updatedAt":1098,"environment":1099,"publishedVersion":1101,"revision":65,"contentType":1102,"locale":29},{"sys":1095},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":1100},{"id":21,"type":12,"linkType":22},24,{"sys":1103},{"type":12,"linkType":27,"id":1104},"category",{"contentfulName":1106,"modelCategoryName":1107,"slug":1108,"contentTypeSlug":1109,"metaTitle":1111,"metaDescription":1112,"mainTitle":1113,"subtitle":1130,"heroImage":1131,"ctaButton":1153,"ctaLink":1154},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[1110],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. Accédez à tous les comptes et sous-comptes à jour pour votre comptabilité professionnelle.",{"data":1114,"content":1115,"nodeType":1079},{},[1116,1124],{"data":1117,"content":1118,"nodeType":1123},{},[1119],{"data":1120,"marks":1121,"value":1122,"nodeType":86},{},[],"Plan comptable général","heading-1",{"data":1125,"content":1126,"nodeType":95},{},[1127],{"data":1128,"marks":1129,"value":221,"nodeType":86},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":1132,"sys":1135,"fields":1142},{"tags":1133,"concepts":1134},[],[],{"space":1136,"id":1138,"type":61,"createdAt":1139,"updatedAt":1139,"environment":1140,"publishedVersion":65,"revision":47,"locale":29},{"sys":1137},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":1141},{"id":21,"type":12,"linkType":22},{"title":1143,"description":221,"file":1144},"Facturation",{"url":1145,"details":1146,"fileName":1151,"contentType":1152},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":1147,"image":1148},246703,{"width":1149,"height":1150},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",{"data":1156,"content":1157,"nodeType":1079},{},[1158,1166,1208],{"data":1159,"content":1160,"nodeType":95},{},[1161],{"data":1162,"marks":1163,"value":1165,"nodeType":86},{},[1164],{"type":115},"L’essentiel à retenir",{"data":1167,"content":1168,"nodeType":214},{},[1169,1179,1198],{"data":1170,"content":1171,"nodeType":173},{},[1172],{"data":1173,"content":1174,"nodeType":95},{},[1175],{"data":1176,"marks":1177,"value":1178,"nodeType":86},{},[],"Les frais de formation obligatoires (CUFPA) versés à l'OPCO doivent être enregistrés au débit du compte 6333 par l’entreprise.",{"data":1180,"content":1181,"nodeType":173},{},[1182],{"data":1183,"content":1184,"nodeType":95},{},[1185,1189,1194],{"data":1186,"marks":1187,"value":1188,"nodeType":86},{},[],"Comptabiliser les factures d’organismes de formation externe au débit du ",{"data":1190,"marks":1191,"value":1193,"nodeType":86},{},[1192],{"type":115},"compte 6228",{"data":1195,"marks":1196,"value":1197,"nodeType":86},{},[]," pour respecter les normes du PCG.",{"data":1199,"content":1200,"nodeType":173},{},[1201],{"data":1202,"content":1203,"nodeType":95},{},[1204],{"data":1205,"marks":1206,"value":1207,"nodeType":86},{},[],"Enregistrer les frais annexes, comme les déplacements ou les repas, dans les comptes de charges par nature dédiés au personnel.",{"data":1209,"content":1210,"nodeType":95},{},[1211],{"data":1212,"marks":1213,"value":221,"nodeType":86},{},[],[1215],{"metadata":1216,"sys":1220,"fields":1230},{"tags":1217,"concepts":1218,"rootEntryIndex":1219},[],[],0,{"space":1221,"id":1223,"type":16,"createdAt":1224,"updatedAt":1224,"environment":1225,"publishedVersion":47,"revision":47,"contentType":1227,"locale":29},{"sys":1222},{"type":12,"linkType":13,"id":14},"4nX9TkrOFE1yYrTQHdK5eF","2026-04-01T15:45:44.541Z",{"sys":1226},{"id":21,"type":12,"linkType":22},{"sys":1228},{"type":12,"linkType":27,"id":1229},"landingBlocFaq",{"contentfulTitle":1231,"backgroundColor":1232,"title":1233,"questions":1234},"FAQ - Comment comptabiliser les frais de formation ?","bg-white","FAQ",[1235,1250,1264],{"metadata":1236,"sys":1239,"fields":1249},{"tags":1237,"concepts":1238},[],[],{"space":1240,"id":1242,"type":16,"createdAt":1243,"updatedAt":1243,"environment":1244,"publishedVersion":47,"revision":47,"contentType":1246,"locale":29},{"sys":1241},{"type":12,"linkType":13,"id":14},"1xIjyN3C3s1CLv9hFBtszg","2026-04-01T15:45:42.453Z",{"sys":1245},{"id":21,"type":12,"linkType":22},{"sys":1247},{"type":12,"linkType":27,"id":1248},"landingComposantFaqQuestion",{"question":1082,"answer":1083},{"metadata":1251,"sys":1254,"fields":1263},{"tags":1252,"concepts":1253},[],[],{"space":1255,"id":1257,"type":16,"createdAt":1258,"updatedAt":1258,"environment":1259,"publishedVersion":47,"revision":47,"contentType":1261,"locale":29},{"sys":1256},{"type":12,"linkType":13,"id":14},"0zPXO4yHv1zJRibrTV5dn","2026-04-01T15:45:43.092Z",{"sys":1260},{"id":21,"type":12,"linkType":22},{"sys":1262},{"type":12,"linkType":27,"id":1248},{"question":1084,"answer":1085},{"metadata":1265,"sys":1268,"fields":1277},{"tags":1266,"concepts":1267},[],[],{"space":1269,"id":1271,"type":16,"createdAt":1272,"updatedAt":1272,"environment":1273,"publishedVersion":47,"revision":47,"contentType":1275,"locale":29},{"sys":1270},{"type":12,"linkType":13,"id":14},"5h2MwkkQpPYRHXZmE7VHpt","2026-04-01T15:45:43.810Z",{"sys":1274},{"id":21,"type":12,"linkType":22},{"sys":1276},{"type":12,"linkType":27,"id":1248},{"question":1086,"answer":1087},[1279,1328,1377,1426,1475,1524,1573,1622,1671,1720,1769,1818,1867,1916,1965,2014,2063,2112,2161,2210,2259,2308,2357,2406,2455,2504,2553,2602,2651,2700,2749,2798,2847,2896,2945,2994,3043,3092,3141,3190,3239,3288,3337,3386,3435,3484,3533,3582,3631,3680,3729,3778,3827,3876,3925,3974,4023,4072,4121,4170,4219,4268,4317,4366,4415,4464,4513,4562,4611,4660,4709,4759,4808,4857,4906,4955,5004,5053,5102,5151,5200,5249,5298,5347,5396,5445,5494,5543,5592,5641,5690,5739,5788,5837,5886,5935,5984,6033,6082,6131,6181,6230,6279,6328,6377,6426,6475,6524,6573,6622,6671,6720,6769,6818,6867,6916,6965,7014,7063,7112,7161,7210,7259,7308,7357,7406,7455,7504,7553,7602,7651,7700,7749,7798,7847,7896,7945,7994,8043,8092,8141,8190,8239,8289,8338,8388,8437,8486,8535,8584,8634,8683,8732,8781,8830,8879,8928,8977,9026,9075,9124,9173,9222,9271,9320,9369,9418,9467,9516,9565,9614,9663,9712,9761,9810,9859,9908,9957,10006,10055,10104,10153,10202,10251,10300,10349,10398,10447,10496,10545,10594,10639,10688,10737,10786,10835,10884,10933,10982,11031,11080,11129,11178,11227,11276,11325,11374,11423,11472,11521,11570,11619,11668,11717,11766,11815,11864,11913,11962,12011,12060,12109,12158,12207,12256,12305,12354,12403,12452,12501,12550,12599,12648,12697,12746,12795,12844,12893,12942,12991,13040,13089,13138,13187,13236,13285,13334,13383,13432,13481,13531,13580,13629,13678,13727,13776,13825,13875,13924,13973,14022,14071,14120,14169,14218,14267,14316,14366,14415,14464,14513,14562,14611,14660,14709,14758,14807,14856,14905,14954,15003,15052,15101,15150,15199,15248,15297,15346,15395,15444,15493,15542,15591,15640,15689,15738,15787,15836,15885,15934,15983,16032,16081,16130,16179,16228,16277,16326,16375,16424,16473,16522,16571,16620,16669,16718,16767,16816,16865,16914,16963,17012,17061,17110,17160,17209,17258,17307,17356,17405,17454,17503,17552,17601,17650,17699,17748,17797,17846,17895,17944,17993,18042,18091,18140,18189,18238,18287,18336,18385,18434,18483,18532,18581,18630,18679,18728,18777,18826,18875,18924,18973,19022,19072,19121,19170,19219,19268,19317,19366,19415,19464,19513,19562,19611,19660,19709,19758,19807,19856,19905,19955,20004,20053,20102,20151,20200,20249,20298,20347,20396,20445,20494,20543,20592,20641,20690,20739,20788,20837,20886,20935,20984,21033,21082,21131,21180,21229,21278,21327,21376,21425,21474,21524,21573,21622,21671,21720,21769,21818,21867,21916,21965,22014,22063,22112,22161,22210,22259,22308,22357,22406,22455,22504,22553,22602,22651,22700,22749,22798,22847,22897,22946,22995,23043,23092,23141,23190,23239,23287,23336,23385,23434,23483,23532,23581,23630,23679,23728,23778,23827,23876,23925,23974,24023,24072,24121,24170,24219,24268,24317,24366,24415,24463,24512,24561,24610,24659,24708,24758,24807,24856,24906,24955,25004,25053,25102,25151,25201,25250,25298,25347,25396,25445,25494,25543,25592,25641,25690,25739,25788,25837,25886,25935,25984,26033,26082,26131,26180,26229,26278,26327,26376,26425,26473,26522,26571,26620,26669,26718,26767,26816,26865,26914,26963,27012,27061,27110,27159,27208,27257,27306,27356,27405,27454,27503,27552,27601,27650,27699,27748,27797,27846,27895,27944,27993,28042,28091,28141,28190,28239,28288,28337,28386,28435],{"sys":1280,"fields":1283},{"id":1281,"createdAt":1282},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":1284,"slug":1285,"articleIntro":1284,"category":1286},"752 - 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