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Ce compte est crédité par le débit d'un compte de trésorerie lors de la réception des avances, puis débité après établissement de la facture par le crédit du compte 411.",[],{},{"nodeType":100,"data":117,"content":118},{},[119],{"nodeType":88,"data":120,"content":121},{},[122,127],{"nodeType":83,"value":123,"marks":124,"data":126},"4196 - Clients - Dettes sur emballages et matériels consignés",[125],{"type":110},{},{"nodeType":83,"value":128,"marks":129,"data":130}," : Enregistre les sommes facturées aux clients au titre des consignations d'emballages ou de matériels.",[],{},{"nodeType":100,"data":132,"content":133},{},[134],{"nodeType":88,"data":135,"content":136},{},[137,142],{"nodeType":83,"value":138,"marks":139,"data":141},"4197 - Clients - Autres avoirs",[140],{"type":110},{},{"nodeType":83,"value":143,"marks":144,"data":145}," : Enregistre les autres montants dus aux clients.",[],{},{"nodeType":100,"data":147,"content":148},{},[149],{"nodeType":88,"data":150,"content":151},{},[152,157],{"nodeType":83,"value":153,"marks":154,"data":156},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir",[155],{"type":110},{},{"nodeType":83,"value":158,"marks":159,"data":160}," : Spécifiquement dédié aux avoirs que l'entreprise reconnaît devoir à ses clients pour diverses raisons (retours de marchandises, erreurs de facturation, services non rendus).",[],{},{"nodeType":162,"data":163,"content":188},"embedded-entry-block",{"target":164},{"metadata":165,"sys":168,"fields":179},{"tags":166,"concepts":167},[],[],{"space":169,"id":171,"type":16,"createdAt":172,"updatedAt":172,"environment":173,"publishedVersion":175,"revision":45,"contentType":176,"locale":29},{"sys":170},{"type":12,"linkType":13,"id":14},"4NaOPs2Ts2j2eIfIFJ4SDJ","2025-06-05T09:01:03.046Z",{"sys":174},{"id":21,"type":12,"linkType":22},15,{"sys":177},{"type":12,"linkType":27,"id":178},"demoBanner",{"contentfulName":180,"backgroundColor":181,"variant":182,"title":183,"subtitle":184,"ctaText":185,"ctaLink":186,"steps":187},"PCG 2025","bg-pl-green-100","growth","Plan comptable général 2025","Télécharger les PCG 2025 en PDF (version complète)","Télécharger","https://6943065.fs1.hubspotusercontent-na1.net/hubfs/6943065/Plan%20comptable%202025%20-%20Pennylane.pdf",false,[],{"nodeType":88,"data":190,"content":191},{},[192],{"nodeType":83,"value":193,"marks":194,"data":195},"",[],{},{"nodeType":79,"data":197,"content":198},{},[199],{"nodeType":83,"value":200,"marks":201,"data":202},"Quand utiliser le compte 419 ?",[],{},{"nodeType":88,"data":204,"content":205},{},[206],{"nodeType":83,"value":207,"marks":208,"data":209},"Le compte 419 est utilisé dans plusieurs situations spécifiques :",[],{},{"nodeType":211,"data":212,"content":213},"ordered-list",{},[214,257,267,277],{"nodeType":100,"data":215,"content":216},{},[217,224],{"nodeType":88,"data":218,"content":219},{},[220],{"nodeType":83,"value":221,"marks":222,"data":223},"Avances et acomptes reçus des clients : Lorsqu'un client paie à l'avance pour une commande spéciale ou un service à venir, l'entreprise enregistre cette somme au crédit du compte 4191 jusqu'à la livraison du bien ou la réalisation du service. Cette situation est fréquente pour :",[],{},{"nodeType":211,"data":225,"content":226},{},[227,237,247],{"nodeType":100,"data":228,"content":229},{},[230],{"nodeType":88,"data":231,"content":232},{},[233],{"nodeType":83,"value":234,"marks":235,"data":236},"Les commandes sur mesure nécessitant un engagement financier préalable",[],{},{"nodeType":100,"data":238,"content":239},{},[240],{"nodeType":88,"data":241,"content":242},{},[243],{"nodeType":83,"value":244,"marks":245,"data":246},"Les prestations de services payées avant leur réalisation",[],{},{"nodeType":100,"data":248,"content":249},{},[250],{"nodeType":88,"data":251,"content":252},{},[253],{"nodeType":83,"value":254,"marks":255,"data":256},"Les abonnements ou forfaits payés d'avance ",[],{},{"nodeType":100,"data":258,"content":259},{},[260],{"nodeType":88,"data":261,"content":262},{},[263],{"nodeType":83,"value":264,"marks":265,"data":266},"Consignations d'emballages ou de matériels : Lorsque l'entreprise facture des consignations d'emballages (bouteilles, palettes, conteneurs) ou de matériels à ses clients, ces montants sont enregistrés au crédit du compte 4196.",[],{},{"nodeType":100,"data":268,"content":269},{},[270],{"nodeType":88,"data":271,"content":272},{},[273],{"nodeType":83,"value":274,"marks":275,"data":276},"Trop-perçus et erreurs de paiement : Quand un client paie un montant supérieur à celui qu'il doit, l'excédent est enregistré au crédit du compte 419 en attendant sa régularisation (remboursement ou application à une future facture).",[],{},{"nodeType":100,"data":278,"content":279},{},[280],{"nodeType":88,"data":281,"content":282},{},[283],{"nodeType":83,"value":284,"marks":285,"data":286},"Avoirs à émettre : Après un retour de marchandise, une réclamation client ou une erreur de facturation, l'entreprise peut décider d'émettre un avoir. Avant son émission formelle, le montant est provisionné au crédit du sous-compte 4198.",[],{},{"nodeType":79,"data":288,"content":289},{},[290],{"nodeType":83,"value":291,"marks":292,"data":293},"Quels sont les impacts fiscaux du compte 419 ?",[],{},{"nodeType":88,"data":295,"content":296},{},[297],{"nodeType":83,"value":298,"marks":299,"data":300},"Les montants enregistrés dans le compte 419 ont plusieurs implications fiscales importantes :",[],{},{"nodeType":96,"data":302,"content":303},{},[304,314,324,334],{"nodeType":100,"data":305,"content":306},{},[307],{"nodeType":88,"data":308,"content":309},{},[310],{"nodeType":83,"value":311,"marks":312,"data":313},"TVA sur les avances et acomptes : Les avances et acomptes reçus (compte 4191) sont généralement soumis à TVA dès leur encaissement, même si la livraison ou la prestation n'a pas encore eu lieu. L'entreprise doit donc déclarer et verser la TVA correspondante à l'administration fiscale lors de la période de déclaration concernée.",[],{},{"nodeType":100,"data":315,"content":316},{},[317],{"nodeType":88,"data":318,"content":319},{},[320],{"nodeType":83,"value":321,"marks":322,"data":323},"Impact sur le résultat fiscal : Les avoirs émis après la clôture de l'exercice comptable mais se rapportant à des opérations de l'exercice clos peuvent affecter le résultat fiscal. 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