[{"data":1,"prerenderedAt":27622},["ShallowReactive",2],{"tip-plan-comptable-compte-405-fournisseurs-d-immobilisations-effets-a-payer":3,"plan-comptable-compte-405-fournisseurs-d-immobilisations-effets-a-payer-similars":416},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-405-fournisseurs-d-immobilisations-effets-a-payer",{"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","6gplgIfXQLL0HwydYasnyx","Entry","2025-05-27T13:58:29.158Z","2025-06-03T09:52:38.952Z",{"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":347,"faq_structured_data":348,"category":349},"405 - Fournisseurs d'immobilisations - Effets à payer",{"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",{},[77,86,94,102,109,116,123,148,155,162,169,192,199,233,240,247,254,307,314],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 405 - Fournisseurs d'immobilisations - Effets à payer",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 405 permet d'enregistrer les dettes envers les fournisseurs d'immobilisations matérialisées par des effets de commerce (lettres de change ou billets à ordre).",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 405 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 405 \"Fournisseurs d'immobilisations - Effets à payer\" est utilisé pour enregistrer les dettes envers les fournisseurs d'immobilisations lorsque ces dettes sont formalisées par l'acceptation d'une lettre de change ou la remise d'un billet à ordre.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte s'inscrit dans la classe 4 du Plan Comptable Général 2025, qui regroupe les comptes de tiers. Plus précisément, il fait partie des comptes 40 \"Fournisseurs et comptes rattachés\" et constitue une subdivision spécifique pour les dettes liées aux acquisitions d'immobilisations réglées par effets de commerce.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 405 permet de distinguer clairement :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Les dettes envers les fournisseurs d'immobilisations ordinaires (compte 404)",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Les dettes formalisées par des effets à payer (compte 405)",[],{},{"nodeType":87,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Cette distinction est importante pour le suivi des échéances et la gestion de la trésorerie, car les effets à payer suivent un circuit de règlement spécifique via le système bancaire.",[],{},{"nodeType":95,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Quand utiliser le compte 405 ?",[],{},{"nodeType":87,"data":163,"content":164},{},[165],{"nodeType":82,"value":166,"marks":167,"data":168},"Le compte 405 est utilisé dans les situations suivantes :",[],{},{"nodeType":124,"data":170,"content":171},{},[172,182],{"nodeType":128,"data":173,"content":174},{},[175],{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Lors de l'acceptation d'une lettre de change émise par un fournisseur d'immobilisations",[],{},{"nodeType":128,"data":183,"content":184},{},[185],{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Lors de la remise d'un billet à ordre à un fournisseur d'immobilisations",[],{},{"nodeType":87,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"Le mécanisme comptable est le suivant :",[],{},{"nodeType":200,"data":201,"content":202},"ordered-list",{},[203,213,223],{"nodeType":128,"data":204,"content":205},{},[206],{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"marks":211,"data":212},"Lors de la réception de la facture d'immobilisation, le compte 404 \"Fournisseurs d'immobilisations\" est crédité",[],{},{"nodeType":128,"data":214,"content":215},{},[216],{"nodeType":87,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Lorsque l'entreprise accepte une lettre de change ou remet un billet à ordre en règlement, le compte 404 est débité et le compte 405 est crédité",[],{},{"nodeType":128,"data":224,"content":225},{},[226],{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"À l'échéance de l'effet, lors du paiement effectif, le compte 405 est débité par le crédit d'un compte de trésorerie",[],{},{"nodeType":87,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"L'utilisation du compte 405 permet ainsi de suivre spécifiquement les engagements pris sous forme d'effets de commerce pour les acquisitions d'immobilisations, facilitant la gestion des échéances et améliorant la lisibilité des états financiers.",[],{},{"nodeType":95,"data":241,"content":242},{},[243],{"nodeType":82,"value":244,"marks":245,"data":246},"Quels sont les impacts fiscaux du compte 405 ?",[],{},{"nodeType":87,"data":248,"content":249},{},[250],{"nodeType":82,"value":251,"marks":252,"data":253},"L'utilisation du compte 405 comporte plusieurs implications fiscales et comptables :",[],{},{"nodeType":124,"data":255,"content":256},{},[257,267,277,287,297],{"nodeType":128,"data":258,"content":259},{},[260],{"nodeType":87,"data":261,"content":262},{},[263],{"nodeType":82,"value":264,"marks":265,"data":266},"TVA déductible : La TVA sur les acquisitions d'immobilisations reste déductible selon les règles habituelles, indépendamment du mode de règlement choisi (effet de commerce ou autre). Cette TVA est généralement comptabilisée au moment de la réception de la facture, avant même l'émission de l'effet de commerce.",[],{},{"nodeType":128,"data":268,"content":269},{},[270],{"nodeType":87,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"marks":275,"data":276},"Valorisation du bilan : Le compte 405 apparaît au passif du bilan dans la catégorie des dettes à court terme ou à long terme selon l'échéance des effets. Cette présentation permet d'identifier clairement les engagements de l'entreprise sous forme d'effets à payer.",[],{},{"nodeType":128,"data":278,"content":279},{},[280],{"nodeType":87,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"Annexe comptable : Les effets à payer peuvent faire l'objet d'une mention spécifique dans l'annexe des comptes annuels, notamment dans le tableau des échéances des dettes.",[],{},{"nodeType":128,"data":288,"content":289},{},[290],{"nodeType":87,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"Engagements hors bilan : Dans certains cas, les effets escomptés non échus à la date de clôture doivent être mentionnés dans les engagements hors bilan (compte 8024 \"Créances escomptées non échues\").",[],{},{"nodeType":128,"data":298,"content":299},{},[300],{"nodeType":87,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"Intérêts : Si les effets comportent une composante d'intérêts, celle-ci doit être comptabilisée séparément en charges financières sur la période concernée.",[],{},{"nodeType":95,"data":308,"content":309},{},[310],{"nodeType":82,"value":311,"marks":312,"data":313},"3 point clés à retenir sur le compte 405",[],{},{"nodeType":124,"data":315,"content":316},{},[317,327,337],{"nodeType":128,"data":318,"content":319},{},[320],{"nodeType":87,"data":321,"content":322},{},[323],{"nodeType":82,"value":324,"marks":325,"data":326},"Le compte 405 est spécifiquement dédié aux dettes envers les fournisseurs d'immobilisations matérialisées par des effets de commerce (lettres de change ou billets à ordre), facilitant ainsi le suivi des engagements financiers liés aux investissements.",[],{},{"nodeType":128,"data":328,"content":329},{},[330],{"nodeType":87,"data":331,"content":332},{},[333],{"nodeType":82,"value":334,"marks":335,"data":336},"Son utilisation implique un transfert du compte 404 \"Fournisseurs d'immobilisations\" vers le compte 405 lors de l'acceptation d'une lettre de change ou la remise d'un billet à ordre.",[],{},{"nodeType":128,"data":338,"content":339},{},[340],{"nodeType":87,"data":341,"content":342},{},[343],{"nodeType":82,"value":344,"marks":345,"data":346},"Ce compte améliore la gestion de trésorerie en permettant d'identifier clairement les échéances de paiement liées aux effets de commerce pour les acquisitions d'immobilisations.",[],{},"compte-405-fournisseurs-d-immobilisations-effets-a-payer",false,[350],{"metadata":351,"sys":354,"fields":366},{"tags":352,"concepts":353},[],[],{"space":355,"id":357,"type":16,"createdAt":358,"updatedAt":359,"environment":360,"publishedVersion":362,"revision":62,"contentType":363,"locale":29},{"sys":356},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":361},{"id":21,"type":12,"linkType":22},24,{"sys":364},{"type":12,"linkType":27,"id":365},"category",{"contentfulName":367,"modelCategoryName":368,"slug":369,"contentTypeSlug":370,"metaTitle":372,"metaDescription":373,"mainTitle":374,"subtitle":391,"heroImage":392,"ctaButton":414,"ctaLink":415},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[371],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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