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Ce compte permet de suivre les montants de taxes que l'entreprise peut récupérer auprès de l'administration fiscale.\n\nSelon le Plan Comptable Général 2025, le compte 4456 peut être subdivisé pour tenir compte des modalités particulières de récupération :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"44562 : TVA sur immobilisations",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"44566 : TVA sur autres biens et services",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"44568 : Taxes assimilées à la TVA",[],{},{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"D'autres subdivisions spécifiques peuvent également être utilisées comme :",[],{},{"nodeType":110,"data":152,"content":153},{},[154,164],{"nodeType":114,"data":155,"content":156},{},[157],{"nodeType":87,"data":158,"content":159},{},[160],{"nodeType":82,"value":161,"marks":162,"data":163},"44584 : TVA récupérée d'avance",[],{},{"nodeType":114,"data":165,"content":166},{},[167],{"nodeType":87,"data":168,"content":169},{},[170],{"nodeType":82,"value":171,"marks":172,"data":173},"44586 : Taxes sur le chiffre d'affaires sur factures non parvenues",[],{},{"nodeType":95,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"Quand utiliser le compte 4456 ?",[],{},{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Le compte 4456 est utilisé dans les situations suivantes :",[],{},{"nodeType":189,"data":190,"content":191},"ordered-list",{},[192,202,212,222],{"nodeType":114,"data":193,"content":194},{},[195],{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"Lors de la réception de factures d'achats : Le compte est débité du montant de la TVA déductible, tandis que le compte fournisseur est crédité du montant TTC.",[],{},{"nodeType":114,"data":203,"content":204},{},[205],{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Lors de l'acquisition d'immobilisations : Le compte 4456 est débité du montant des taxes récupérables, tandis que le compte 404 \"Fournisseurs d'immobilisations\" est crédité.",[],{},{"nodeType":114,"data":213,"content":214},{},[215],{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Dans le cadre d'opérations intracommunautaires : Lorsque l'entreprise doit autoliquider la TVA, elle enregistre deux TVA distinctes de même montant : une TVA à payer dans un sous-compte du compte 4457 et une TVA à récupérer dans un sous-compte du compte 4456.",[],{},{"nodeType":114,"data":223,"content":224},{},[225],{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Lors de la déclaration de TVA : La TVA à verser au Trésor public est constatée au crédit du compte 4455 \"Taxes sur le chiffre d'affaires à décaisser\", en débitant le compte 4457 et en créditant le compte 4456.",[],{},{"nodeType":95,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Quels sont les impacts fiscaux du compte 4456 ?",[],{},{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"L'utilisation du compte 4456 a plusieurs implications fiscales importantes :",[],{},{"nodeType":110,"data":247,"content":248},{},[249,259,269,279,289],{"nodeType":114,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Droit à déduction : L'inscription de montants au compte 4456 matérialise le droit à déduction de la TVA par l'entreprise, conformément aux règles fiscales en vigueur. Ce droit est soumis à des conditions de forme (facture conforme) et de fond (utilisation pour des opérations taxables).",[],{},{"nodeType":114,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Incidence sur la trésorerie : La TVA déductible constitue une créance sur l'État qui vient diminuer le montant de TVA à payer ou générer un crédit de TVA remboursable, impactant directement la trésorerie de l'entreprise.",[],{},{"nodeType":114,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Régularisations potentielles : Certaines déductions peuvent être soumises à des régularisations ultérieures, notamment pour les immobilisations (sur 5 ou 20 ans selon la nature du bien) en cas de changement d'utilisation ou de cession.",[],{},{"nodeType":114,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"Contrôles fiscaux : Les montants inscrits au compte 4456 font fréquemment l'objet de vérifications lors des contrôles fiscaux, nécessitant une documentation rigoureuse des pièces justificatives (factures d'achat conformes).",[],{},{"nodeType":114,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Prescription : Le droit à déduction de la TVA est soumis à des règles de prescription, généralement sur une période de 2 ans à compter de l'exigibilité de la taxe.",[],{},{"nodeType":95,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"3 points clés à retenir sur le compte 4456",[],{},{"nodeType":110,"data":307,"content":308},{},[309,319,329],{"nodeType":114,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Le compte 4456 enregistre exclusivement la TVA déductible constituant une créance sur le Trésor public, avec des subdivisions spécifiques selon la nature des biens et services concernés (immobilisations, autres biens et services, etc.).",[],{},{"nodeType":114,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Il fonctionne en lien étroit avec le compte 4457 (TVA collectée) et le compte 4455 (TVA à décaisser) dans le mécanisme de liquidation de la TVA, formant ainsi le système de suivi complet des taxes sur le chiffre d'affaires.",[],{},{"nodeType":114,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"La bonne tenue de ce compte est essentielle pour la gestion de trésorerie de l'entreprise et la conformité fiscale, les erreurs pouvant entraîner des redressements avec pénalités en cas de contrôle.",[],{},"compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",false,[342],{"metadata":343,"sys":346,"fields":358},{"tags":344,"concepts":345},[],[],{"space":347,"id":349,"type":16,"createdAt":350,"updatedAt":351,"environment":352,"publishedVersion":354,"revision":62,"contentType":355,"locale":29},{"sys":348},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":353},{"id":21,"type":12,"linkType":22},24,{"sys":356},{"type":12,"linkType":27,"id":357},"category",{"contentfulName":359,"modelCategoryName":360,"slug":361,"contentTypeSlug":362,"metaTitle":364,"metaDescription":365,"mainTitle":366,"subtitle":383,"heroImage":384,"ctaButton":406,"ctaLink":407},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[363],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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