[{"data":1,"prerenderedAt":27756},["ShallowReactive",2],{"tip-plan-comptable-compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services":3,"plan-comptable-compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services-similars":550},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","3lrSsXNGK9VoBq0xy8pDUv","Entry","2025-05-27T13:58:19.145Z","2025-06-03T09:52:28.840Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":481,"faq_structured_data":482,"category":483},"4011 - Fournisseurs - Achats de biens et prestations de services",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,167,174,227,234,241,295,302,309,441,448],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 4011 - Fournisseurs - Achats de biens et prestations de services",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les dettes liées aux achats de biens et prestations de services réalisés par l'entreprise auprès de ses fournisseurs",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 4011 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 4011 est une subdivision du compte 401 \"Fournisseurs\" qui permet spécifiquement d'enregistrer les dettes liées aux achats de biens et de prestations de services réalisés par l'entreprise.\n\nSelon le Plan Comptable Général 2025, ce compte s'inscrit dans la classe 4 dédiée aux comptes de tiers et plus précisément dans le compte 40 \"Fournisseurs et comptes rattachés\" qui enregistre les dettes et avances de fonds liées à l'acquisition de biens ou de services.\n\nLe compte 4011 permet de :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Suivre les dettes envers les fournisseurs pour les achats courants (biens et services)",[],{},{"nodeType":114,"data":125,"content":126},{},[127,134],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Distinguer ces opérations des autres types de dettes fournisseurs comme :",[],{},{"nodeType":110,"data":135,"content":136},{},[137,147,157],{"nodeType":114,"data":138,"content":139},{},[140],{"nodeType":87,"data":141,"content":142},{},[143],{"nodeType":82,"value":144,"marks":145,"data":146},"Les fournisseurs d'immobilisations (compte 404)",[],{},{"nodeType":114,"data":148,"content":149},{},[150],{"nodeType":87,"data":151,"content":152},{},[153],{"nodeType":82,"value":154,"marks":155,"data":156},"Les retenues de garantie (compte 4017)",[],{},{"nodeType":114,"data":158,"content":159},{},[160],{"nodeType":87,"data":161,"content":162},{},[163],{"nodeType":82,"value":164,"marks":165,"data":166},"Les effets à payer (compte 403)",[],{},{"nodeType":87,"data":168,"content":169},{},[170],{"nodeType":82,"value":171,"marks":172,"data":173},"Il s'utilise en contrepartie des comptes d'achats de la classe 6, notamment :",[],{},{"nodeType":110,"data":175,"content":176},{},[177,187,197,207,217],{"nodeType":114,"data":178,"content":179},{},[180],{"nodeType":87,"data":181,"content":182},{},[183],{"nodeType":82,"value":184,"marks":185,"data":186},"601 à 602 : Achats stockés",[],{},{"nodeType":114,"data":188,"content":189},{},[190],{"nodeType":87,"data":191,"content":192},{},[193],{"nodeType":82,"value":194,"marks":195,"data":196},"604 : Achats d'études et prestations de services",[],{},{"nodeType":114,"data":198,"content":199},{},[200],{"nodeType":87,"data":201,"content":202},{},[203],{"nodeType":82,"value":204,"marks":205,"data":206},"605 : Achats de matériel, équipements et travaux",[],{},{"nodeType":114,"data":208,"content":209},{},[210],{"nodeType":87,"data":211,"content":212},{},[213],{"nodeType":82,"value":214,"marks":215,"data":216},"606 : Achats non stockés de matières et fournitures",[],{},{"nodeType":114,"data":218,"content":219},{},[220],{"nodeType":87,"data":221,"content":222},{},[223],{"nodeType":82,"value":224,"marks":225,"data":226},"607 : Achats de marchandises",[],{},{"nodeType":95,"data":228,"content":229},{},[230],{"nodeType":82,"value":231,"marks":232,"data":233},"Quand utiliser le compte 4011 ?",[],{},{"nodeType":87,"data":235,"content":236},{},[237],{"nodeType":82,"value":238,"marks":239,"data":240},"Le compte 4011 est utilisé dans les situations suivantes :",[],{},{"nodeType":242,"data":243,"content":244},"ordered-list",{},[245,255,265,275,285],{"nodeType":114,"data":246,"content":247},{},[248],{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"Lors de la réception des factures d'achats de biens ou de prestations de services : le compte 4011 est crédité du montant TTC de la facture, tandis que les comptes de charges concernés (classe 6) sont débités du montant hors taxes et le compte 4456 \"Taxes sur le chiffre d'affaires déductibles\" est débité pour le montant de la TVA déductible.",[],{},{"nodeType":114,"data":256,"content":257},{},[258],{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Pour l'enregistrement des factures à recevoir en fin d'exercice : lorsque des biens ou services ont été reçus mais que la facture correspondante n'est pas encore parvenue à la clôture, l'entreprise utilise d'abord le compte 408 \"Fournisseurs - Factures non parvenues\". À réception de la facture, ce compte est soldé au profit du compte 4011.",[],{},{"nodeType":114,"data":266,"content":267},{},[268],{"nodeType":87,"data":269,"content":270},{},[271],{"nodeType":82,"value":272,"marks":273,"data":274},"Lors du règlement des factures fournisseurs : le compte 4011 est débité par le crédit d'un compte de trésorerie (classe 5).",[],{},{"nodeType":114,"data":276,"content":277},{},[278],{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":82,"value":282,"marks":283,"data":284},"Pour l'enregistrement des avoirs : le compte 4011 est débité du montant des factures d'avoir reçues lors de retours de marchandises ou de remises obtenues après facturation, par le crédit des comptes de charges concernés ou du compte 609 \"Rabais, remises et ristournes obtenus sur achats\".",[],{},{"nodeType":114,"data":286,"content":287},{},[288],{"nodeType":87,"data":289,"content":290},{},[291],{"nodeType":82,"value":292,"marks":293,"data":294},"Pour solder les avances et acomptes versés : le compte 4011 est débité par le crédit du compte 4091 \"Fournisseurs - Avances et acomptes versés sur commandes\" lorsque la facture définitive est reçue.",[],{},{"nodeType":95,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Quels sont les impacts fiscaux du compte 4011 ?",[],{},{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"L'utilisation du compte 4011 implique plusieurs considérations fiscales importantes :",[],{},{"nodeType":242,"data":310,"content":311},{},[312,345,388,398,431],{"nodeType":114,"data":313,"content":314},{},[315,322],{"nodeType":87,"data":316,"content":317},{},[318],{"nodeType":82,"value":319,"marks":320,"data":321},"TVA déductible : Les factures enregistrées au crédit du compte 4011 génèrent généralement de la TVA déductible, qui est comptabilisée au débit du compte 4456 \"Taxes sur le chiffre d'affaires déductibles\". Cette TVA peut être récupérée selon les règles fiscales en vigueur, sous réserve que :",[],{},{"nodeType":110,"data":323,"content":324},{},[325,335],{"nodeType":114,"data":326,"content":327},{},[328],{"nodeType":87,"data":329,"content":330},{},[331],{"nodeType":82,"value":332,"marks":333,"data":334},"Les achats soient effectivement nécessaires à l'exploitation de l'entreprise",[],{},{"nodeType":114,"data":336,"content":337},{},[338],{"nodeType":87,"data":339,"content":340},{},[341],{"nodeType":82,"value":342,"marks":343,"data":344},"Les factures respectent les mentions obligatoires prévues par le Code Général des Impôts",[],{},{"nodeType":114,"data":346,"content":347},{},[348,355],{"nodeType":87,"data":349,"content":350},{},[351],{"nodeType":82,"value":352,"marks":353,"data":354},"Déductibilité des charges : Les achats de biens et services enregistrés en contrepartie du compte 4011 sont généralement déductibles du résultat fiscal, à condition qu'ils soient :",[],{},{"nodeType":110,"data":356,"content":357},{},[358,368,378],{"nodeType":114,"data":359,"content":360},{},[361],{"nodeType":87,"data":362,"content":363},{},[364],{"nodeType":82,"value":365,"marks":366,"data":367},"Engagés dans l'intérêt de l'exploitation",[],{},{"nodeType":114,"data":369,"content":370},{},[371],{"nodeType":87,"data":372,"content":373},{},[374],{"nodeType":82,"value":375,"marks":376,"data":377},"Comptabilisés dans l'exercice concerné",[],{},{"nodeType":114,"data":379,"content":380},{},[381],{"nodeType":87,"data":382,"content":383},{},[384],{"nodeType":82,"value":385,"marks":386,"data":387},"Justifiés par des pièces probantes",[],{},{"nodeType":114,"data":389,"content":390},{},[391],{"nodeType":87,"data":392,"content":393},{},[394],{"nodeType":82,"value":395,"marks":396,"data":397},"Contrôle des délais de paiement : La gestion des dettes fournisseurs via le compte 4011 permet de suivre les délais de paiement, dont le respect est encadré par la législation commerciale (Loi LME). Le non-respect des délais légaux peut entraîner des sanctions.",[],{},{"nodeType":114,"data":399,"content":400},{},[401,408],{"nodeType":87,"data":402,"content":403},{},[404],{"nodeType":82,"value":405,"marks":406,"data":407},"Obligations déclaratives : Les opérations enregistrées au compte 4011 doivent figurer dans diverses déclarations fiscales, notamment :",[],{},{"nodeType":110,"data":409,"content":410},{},[411,421],{"nodeType":114,"data":412,"content":413},{},[414],{"nodeType":87,"data":415,"content":416},{},[417],{"nodeType":82,"value":418,"marks":419,"data":420},"La déclaration de TVA (CA3 ou CA12)",[],{},{"nodeType":114,"data":422,"content":423},{},[424],{"nodeType":87,"data":425,"content":426},{},[427],{"nodeType":82,"value":428,"marks":429,"data":430},"Pour certains fournisseurs étrangers, la Déclaration Européenne de Services (DES) ou la Déclaration d'Échanges de Biens (DEB)",[],{},{"nodeType":114,"data":432,"content":433},{},[434],{"nodeType":87,"data":435,"content":436},{},[437],{"nodeType":82,"value":438,"marks":439,"data":440},"Écritures de régularisation : En fin d'exercice, l'utilisation correcte du compte 4011 et du compte 408 \"Fournisseurs - Factures non parvenues\" permet d'assurer le rattachement des charges à l'exercice concerné, conformément au principe d'indépendance des exercices, essentiel pour la détermination du résultat fiscal.",[],{},{"nodeType":95,"data":442,"content":443},{},[444],{"nodeType":82,"value":445,"marks":446,"data":447},"3 points clés à retenir sur le compte 4011",[],{},{"nodeType":242,"data":449,"content":450},{},[451,461,471],{"nodeType":114,"data":452,"content":453},{},[454],{"nodeType":87,"data":455,"content":456},{},[457],{"nodeType":82,"value":458,"marks":459,"data":460},"Spécificité comptable : Le compte 4011 est dédié exclusivement aux dettes fournisseurs pour achats de biens et prestations de services, permettant de les distinguer des autres dettes fournisseurs (immobilisations, effets à payer).",[],{},{"nodeType":114,"data":462,"content":463},{},[464],{"nodeType":87,"data":465,"content":466},{},[467],{"nodeType":82,"value":468,"marks":469,"data":470},"Pivot des écritures d'achat : Ce compte joue un rôle central dans le cycle achat, faisant le lien entre les comptes de charges (classe 6), les comptes de TVA déductible et les comptes de trésorerie lors des règlements.",[],{},{"nodeType":114,"data":472,"content":473},{},[474],{"nodeType":87,"data":475,"content":476},{},[477],{"nodeType":82,"value":478,"marks":479,"data":480},"Enjeu de gestion : Une bonne tenue du compte 4011 facilite le suivi des échéances de paiement, la gestion de la trésorerie et assure la conformité avec les obligations fiscales et commerciales.",[],{},"compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",false,[484],{"metadata":485,"sys":488,"fields":500},{"tags":486,"concepts":487},[],[],{"space":489,"id":491,"type":16,"createdAt":492,"updatedAt":493,"environment":494,"publishedVersion":496,"revision":62,"contentType":497,"locale":29},{"sys":490},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":495},{"id":21,"type":12,"linkType":22},24,{"sys":498},{"type":12,"linkType":27,"id":499},"category",{"contentfulName":501,"modelCategoryName":502,"slug":503,"contentTypeSlug":504,"metaTitle":506,"metaDescription":507,"mainTitle":508,"subtitle":525,"heroImage":526,"ctaButton":548,"ctaLink":549},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[505],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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