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Il fait partie de la classe 3 - Comptes de stocks et en-cours et plus précisément de la catégorie 33 - En-cours de production de biens.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte est utilisé pour valoriser les travaux qui ont été commencés mais non achevés à la fin de l'exercice. Selon le Plan Comptable Général 2025, le compte 335 s'inscrit dans la hiérarchie suivante :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Classe 3 : Comptes de stocks et en-cours",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Compte 33 : En-cours de production de biens",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Compte 331 : Produits en cours",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Compte 335 : Travaux en cours",[],{},{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Contrairement aux produits en cours (compte 331) qui concernent généralement des biens en fabrication dans un processus industriel, le compte 335 est spécifiquement dédié aux travaux en cours, comme par exemple des constructions, installations ou aménagements en cours de réalisation.",[],{},{"nodeType":95,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Quand utiliser le compte 335 ?",[],{},{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Le compte 335 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":183,"data":184,"content":185},"ordered-list",{},[186,196,206,216],{"nodeType":121,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"À la clôture de l'exercice : pour valoriser les travaux qui ont débuté mais qui ne sont pas terminés à la date de clôture",[],{},{"nodeType":121,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Pour les travaux significatifs : particulièrement pour les travaux s'étendant sur une longue période et dont la non-comptabilisation fausserait l'image fidèle des comptes",[],{},{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Dans le cadre de contrats à long terme : notamment pour les entreprises du bâtiment, des travaux publics ou de l'ingénierie réalisant des projets s'étendant sur plusieurs exercices",[],{},{"nodeType":121,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Pour la production interne : lorsque l'entreprise réalise elle-même des travaux destinés à créer des immobilisations ou des stocks",[],{},{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"Le mécanisme comptable associé au compte 335 fonctionne ainsi :",[],{},{"nodeType":117,"data":234,"content":235},{},[236,246,256],{"nodeType":121,"data":237,"content":238},{},[239],{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"En fin d'exercice, après inventaire, la valeur des travaux en cours est débitée au compte 335 par le crédit du compte 7133 \"Variation des en-cours de production de biens\"",[],{},{"nodeType":121,"data":247,"content":248},{},[249],{"nodeType":87,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"À l'ouverture de l'exercice suivant, l'écriture est contre-passée : le compte 335 est crédité par le débit du compte 7133",[],{},{"nodeType":121,"data":257,"content":258},{},[259],{"nodeType":87,"data":260,"content":261},{},[262],{"nodeType":82,"value":263,"marks":264,"data":265},"Lorsque les travaux sont achevés, ils sont transférés vers les comptes appropriés (stocks de produits finis ou immobilisations)",[],{},{"nodeType":95,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Quels sont les impacts fiscaux du compte 335 ?",[],{},{"nodeType":87,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"L'utilisation du compte 335 - Travaux en cours a plusieurs implications fiscales importantes :",[],{},{"nodeType":183,"data":281,"content":282},{},[283],{"nodeType":121,"data":284,"content":285},{},[286],{"nodeType":87,"data":287,"content":288},{},[289],{"nodeType":82,"value":290,"marks":291,"data":294},"Impact sur le résultat fiscal :",[292],{"type":293},"bold",{},{"nodeType":117,"data":296,"content":297},{},[298,308,318],{"nodeType":121,"data":299,"content":300},{},[301],{"nodeType":87,"data":302,"content":303},{},[304],{"nodeType":82,"value":305,"marks":306,"data":307},"La valorisation des travaux en cours augmente le résultat fiscal de l'exercice en cours",[],{},{"nodeType":121,"data":309,"content":310},{},[311],{"nodeType":87,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"Cette valorisation permet d'éviter une sous-évaluation artificielle du résultat qui serait contraire au principe de sincérité des comptes",[],{},{"nodeType":121,"data":319,"content":320},{},[321],{"nodeType":87,"data":322,"content":323},{},[324],{"nodeType":82,"value":325,"marks":326,"data":327},"Les charges engagées pour ces travaux sont déjà comptabilisées en classe 6, la contrepartie au compte 7133 permet de neutraliser leur impact sur le résultat",[],{},{"nodeType":183,"data":329,"content":330},{},[331],{"nodeType":121,"data":332,"content":333},{},[334],{"nodeType":87,"data":335,"content":336},{},[337],{"nodeType":82,"value":338,"marks":339,"data":341},"Méthodes d'évaluation fiscalement acceptées :",[340],{"type":293},{},{"nodeType":117,"data":343,"content":344},{},[345,355,365],{"nodeType":121,"data":346,"content":347},{},[348],{"nodeType":87,"data":349,"content":350},{},[351],{"nodeType":82,"value":352,"marks":353,"data":354},"Les travaux en cours doivent être évalués à leur coût de production, comprenant les coûts directs et indirects de production",[],{},{"nodeType":121,"data":356,"content":357},{},[358],{"nodeType":87,"data":359,"content":360},{},[361],{"nodeType":82,"value":362,"marks":363,"data":364},"L'administration fiscale admet l'évaluation au coût direct de production lorsque l'inclusion des frais indirects conduirait à un travail administratif disproportionné",[],{},{"nodeType":121,"data":366,"content":367},{},[368],{"nodeType":87,"data":369,"content":370},{},[371],{"nodeType":82,"value":372,"marks":373,"data":374},"Les méthodes d'évaluation choisies doivent être appliquées de manière constante",[],{},{"nodeType":183,"data":376,"content":377},{},[378],{"nodeType":121,"data":379,"content":380},{},[381],{"nodeType":87,"data":382,"content":383},{},[384],{"nodeType":82,"value":385,"marks":386,"data":388},"Contrôles fiscaux :",[387],{"type":293},{},{"nodeType":117,"data":390,"content":391},{},[392,402,412],{"nodeType":121,"data":393,"content":394},{},[395],{"nodeType":87,"data":396,"content":397},{},[398],{"nodeType":82,"value":399,"marks":400,"data":401},"Les travaux en cours font fréquemment l'objet de vérifications lors des contrôles fiscaux",[],{},{"nodeType":121,"data":403,"content":404},{},[405],{"nodeType":87,"data":406,"content":407},{},[408],{"nodeType":82,"value":409,"marks":410,"data":411},"Une sous-évaluation volontaire pourrait être considérée comme une minoration du résultat imposable",[],{},{"nodeType":121,"data":413,"content":414},{},[415],{"nodeType":87,"data":416,"content":417},{},[418],{"nodeType":82,"value":419,"marks":420,"data":421},"Une documentation précise des méthodes d'évaluation et des calculs est recommandée",[],{},{"nodeType":183,"data":423,"content":424},{},[425],{"nodeType":121,"data":426,"content":427},{},[428],{"nodeType":87,"data":429,"content":430},{},[431],{"nodeType":82,"value":432,"marks":433,"data":435},"TVA :",[434],{"type":293},{},{"nodeType":117,"data":437,"content":438},{},[439,449],{"nodeType":121,"data":440,"content":441},{},[442],{"nodeType":87,"data":443,"content":444},{},[445],{"nodeType":82,"value":446,"marks":447,"data":448},"Les travaux en cours ne sont généralement pas soumis à la TVA tant qu'ils ne sont pas livrés ou achevés",[],{},{"nodeType":121,"data":450,"content":451},{},[452],{"nodeType":87,"data":453,"content":454},{},[455],{"nodeType":82,"value":456,"marks":457,"data":458},"Pour les contrats à long terme, des règles spécifiques peuvent s'appliquer concernant l'exigibilité de la TVA sur les acomptes reçus",[],{},{"nodeType":95,"data":460,"content":461},{},[462],{"nodeType":82,"value":463,"marks":464,"data":465},"3 points clés à retenir sur le compte 335",[],{},{"nodeType":117,"data":467,"content":468},{},[469,479,489],{"nodeType":121,"data":470,"content":471},{},[472],{"nodeType":87,"data":473,"content":474},{},[475],{"nodeType":82,"value":476,"marks":477,"data":478},"Le compte 335 permet de valoriser les travaux en cours de production à la clôture de l'exercice, assurant ainsi la sincérité des comptes en rattachant les charges et produits à l'exercice 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