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La suppression de ce décalage a généré des créances importantes pour les entreprises, que l'État a accepté de rembourser sur une période pluriannuelle.",[],{},{"nodeType":82,"value":114,"marks":115,"data":116},"\n\nLe compte 4431 sert donc à :",[],{},{"nodeType":118,"data":119,"content":120},"unordered-list",{},[121,132,142,152],{"nodeType":122,"data":123,"content":124},"list-item",{},[125],{"nodeType":87,"data":126,"content":127},{},[128],{"nodeType":82,"value":129,"marks":130,"data":131},"Comptabiliser la créance initiale sur l'État résultant de cette suppression",[],{},{"nodeType":122,"data":133,"content":134},{},[135],{"nodeType":87,"data":136,"content":137},{},[138],{"nodeType":82,"value":139,"marks":140,"data":141},"Suivre les remboursements échelonnés effectués par l'État",[],{},{"nodeType":122,"data":143,"content":144},{},[145],{"nodeType":87,"data":146,"content":147},{},[148],{"nodeType":82,"value":149,"marks":150,"data":151},"Isoler cette créance particulière des autres créances fiscales",[],{},{"nodeType":122,"data":153,"content":154},{},[155],{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Enregistrer les intérêts courus relatifs à cette créance",[],{},{"nodeType":87,"data":163,"content":164},{},[165],{"nodeType":82,"value":166,"marks":167,"data":168},"Ce compte s'intègre dans la famille des comptes 443 - État - Opérations particulières, qui regroupe les créances et dettes envers l'État résultant de situations spécifiques.",[],{},{"nodeType":95,"data":170,"content":171},{},[172],{"nodeType":82,"value":173,"marks":174,"data":175},"Quand utiliser le compte 4431 ?",[],{},{"nodeType":87,"data":177,"content":178},{},[179],{"nodeType":82,"value":180,"marks":181,"data":182},"Le compte 4431 est utilisé dans des circonstances bien précises liées à la réforme fiscale de la TVA :",[],{},{"nodeType":118,"data":184,"content":185},{},[186,196,206,216],{"nodeType":122,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Lors de la constatation initiale de la créance : Au moment où l'entreprise a identifié et calculé le montant de sa créance suite à la suppression du décalage d'un mois en matière de TVA.",[],{},{"nodeType":122,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Pour le suivi des remboursements : À chaque remboursement partiel reçu de l'État, le compte est crédité du montant correspondant, permettant ainsi de suivre le solde restant à percevoir.",[],{},{"nodeType":122,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Pour l'enregistrement des intérêts : Les intérêts courus relatifs à cette créance doivent être comptabilisés au compte 7638 - Revenus des créances diverses, avec contrepartie au compte 4431 ou à une subdivision spécifique.",[],{},{"nodeType":122,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Lors des écritures d'inventaire : Pour actualiser, si nécessaire, la valeur de la créance en fonction des conditions de remboursement définies par l'État.",[],{},{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"Il est important de noter que ce compte ne concerne que les entreprises qui étaient assujetties à la TVA avant la réforme et qui ont bénéficié de cette mesure de suppression du décalage d'un mois.",[],{},{"nodeType":95,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"Quels sont les impacts fiscaux du compte 4431 ?",[],{},{"nodeType":87,"data":241,"content":242},{},[243],{"nodeType":82,"value":244,"marks":245,"data":246},"L'utilisation du compte 4431 entraîne plusieurs implications fiscales et comptables :",[],{},{"nodeType":118,"data":248,"content":249},{},[250,260,270,280,290],{"nodeType":122,"data":251,"content":252},{},[253],{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Incidence sur la trésorerie : La créance inscrite au compte 4431 représente une ressource potentielle de trésorerie pour l'entreprise, même si son remboursement est échelonné sur plusieurs années.",[],{},{"nodeType":122,"data":261,"content":262},{},[263],{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Traitement des intérêts : Les intérêts courus relatifs à cette créance constituent des produits financiers imposables, enregistrés au compte 7638 - Revenus des créances diverses. Ces produits doivent donc être intégrés au résultat fiscal de l'exercice auquel ils se rattachent.",[],{},{"nodeType":122,"data":271,"content":272},{},[273],{"nodeType":87,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Cession possible de la créance : La créance sur l'État peut faire l'objet d'une cession à un établissement de crédit, ce qui permet d'anticiper l'encaissement. Dans ce cas, les frais de cession constituent généralement des charges financières déductibles.",[],{},{"nodeType":122,"data":281,"content":282},{},[283],{"nodeType":87,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Suivi fiscal obligatoire : L'entreprise doit être en mesure de justifier à tout moment l'origine et le montant de cette créance en cas de contrôle fiscal.",[],{},{"nodeType":122,"data":291,"content":292},{},[293],{"nodeType":87,"data":294,"content":295},{},[296],{"nodeType":82,"value":297,"marks":298,"data":299},"Impact sur les ratios financiers : La présence de cette créance au bilan peut influencer certains ratios financiers, notamment ceux liés à la liquidité et à l'endettement de l'entreprise.",[],{},{"nodeType":95,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"3 point clés à retenir sur le compte 4431",[],{},{"nodeType":118,"data":308,"content":309},{},[310,320,330],{"nodeType":122,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Le compte 4431 est spécifiquement dédié aux créances nées de la suppression du décalage d'un mois en matière de TVA, permettant de distinguer cette créance particulière des autres créances fiscales.",[],{},{"nodeType":122,"data":321,"content":322},{},[323],{"nodeType":87,"data":324,"content":325},{},[326],{"nodeType":82,"value":327,"marks":328,"data":329},"Les intérêts courus relatifs à cette créance génèrent des produits financiers imposables qui doivent être comptabilisés au compte 7638.",[],{},{"nodeType":122,"data":331,"content":332},{},[333],{"nodeType":87,"data":334,"content":335},{},[336],{"nodeType":82,"value":337,"marks":338,"data":339},"Cette créance peut faire l'objet d'un suivi pluriannuel en fonction de l'échéancier de remboursement fixé par l'État, avec possibilité de cession à un établissement financier pour anticiper l'encaissement.",[],{},"compte-4431-creances-sur-l-etat-resultant-de-la-suppression-de-la-regle-du-decalage-d-un-mois-en-matiere-de-tva",false,[343],{"metadata":344,"sys":347,"fields":359},{"tags":345,"concepts":346},[],[],{"space":348,"id":350,"type":16,"createdAt":351,"updatedAt":352,"environment":353,"publishedVersion":355,"revision":62,"contentType":356,"locale":29},{"sys":349},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":354},{"id":21,"type":12,"linkType":22},24,{"sys":357},{"type":12,"linkType":27,"id":358},"category",{"contentfulName":360,"modelCategoryName":361,"slug":362,"contentTypeSlug":363,"metaTitle":365,"metaDescription":366,"mainTitle":367,"subtitle":384,"heroImage":385,"ctaButton":407,"ctaLink":408},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[364],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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