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Elle est enregistrée au crédit du compte 4457 lors de la facturation aux clients ou de la réalisation d'opérations taxables.",[],{},{"nodeType":95,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Quand utiliser le compte 4457 ?",[],{},{"nodeType":110,"data":149,"content":150},{},[151,161,171,181],{"nodeType":114,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Lors de l'émission de factures de vente : au moment de la facturation, la TVA collectée est enregistrée au crédit du compte 4457, tandis que le compte client 411 est débité du montant TTC.",[],{},{"nodeType":114,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Pour les opérations d'autoliquidation de TVA : lorsque l'entreprise doit autoliquider la TVA, elle enregistre deux TVA distinctes de même montant - une TVA à payer dans un sous-compte du 4457 et une TVA à récupérer dans un sous-compte du 4456.",[],{},{"nodeType":114,"data":172,"content":173},{},[174],{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"Lors de la déclaration de TVA : la TVA à verser au Trésor public au titre du mois ou du trimestre 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":114,"data":182,"content":183},{},[184],{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Pour les obligations cautionnées : le compte 446 « Obligations cautionnées » est crédité du montant des obligations cautionnées souscrites en règlement des taxes par le débit des comptes 445 et 447.",[],{},{"nodeType":95,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Quels sont les impacts fiscaux du compte 4457 ?",[],{},{"nodeType":110,"data":199,"content":200},{},[201,211,221,231,241],{"nodeType":114,"data":202,"content":203},{},[204],{"nodeType":87,"data":205,"content":206},{},[207],{"nodeType":82,"value":208,"marks":209,"data":210},"Déclaration de TVA : les montants enregistrés au crédit du compte 4457 doivent être déclarés à l'administration fiscale selon la périodicité applicable à l'entreprise (mensuelle, trimestrielle ou annuelle). La TVA collectée est confrontée à la TVA déductible (compte 4456) pour déterminer le montant de TVA à payer ou le crédit de TVA.",[],{},{"nodeType":114,"data":212,"content":213},{},[214],{"nodeType":87,"data":215,"content":216},{},[217],{"nodeType":82,"value":218,"marks":219,"data":220},"Responsabilité de collecte : l'entreprise agit comme collecteur d'impôt pour le compte de l'État. Elle a l'obligation de collecter correctement la TVA sur ses ventes et de la reverser dans les délais impartis.",[],{},{"nodeType":114,"data":222,"content":223},{},[224],{"nodeType":87,"data":225,"content":226},{},[227],{"nodeType":82,"value":228,"marks":229,"data":230},"Risques en cas d'erreur : une mauvaise comptabilisation de la TVA collectée peut entraîner des redressements fiscaux, des pénalités et des intérêts de retard en cas de contrôle fiscal.",[],{},{"nodeType":114,"data":232,"content":233},{},[234],{"nodeType":87,"data":235,"content":236},{},[237],{"nodeType":82,"value":238,"marks":239,"data":240},"Traçabilité des opérations : la tenue rigoureuse du compte 4457 et de ses subdivisions permet de justifier les montants déclarés auprès de l'administration fiscale et facilite les contrôles internes et externes.",[],{},{"nodeType":114,"data":242,"content":243},{},[244],{"nodeType":87,"data":245,"content":246},{},[247],{"nodeType":82,"value":248,"marks":249,"data":250},"Impact sur la trésorerie : bien que la TVA collectée transite par l'entreprise, elle n'appartient pas à celle-ci. Sa gestion impacte néanmoins la trésorerie, notamment le délai entre l'encaissement de la TVA auprès des clients et son reversement à l'État.",[],{},{"nodeType":95,"data":252,"content":253},{},[254],{"nodeType":82,"value":255,"marks":256,"data":257},"3 point clés à retenir sur le compte 4457",[],{},{"nodeType":110,"data":259,"content":260},{},[261,271,281],{"nodeType":114,"data":262,"content":263},{},[264],{"nodeType":87,"data":265,"content":266},{},[267],{"nodeType":82,"value":268,"marks":269,"data":270},"Le compte 4457 enregistre exclusivement les taxes collectées par l'entreprise pour le compte de l'État (principalement la TVA), constituant une dette envers le Trésor public.",[],{},{"nodeType":114,"data":272,"content":273},{},[274],{"nodeType":87,"data":275,"content":276},{},[277],{"nodeType":82,"value":278,"marks":279,"data":280},"La TVA collectée (créditée au 4457) est confrontée à la TVA déductible (débitée au 4456) pour déterminer le montant à payer ou le crédit de TVA lors de la déclaration périodique.",[],{},{"nodeType":114,"data":282,"content":283},{},[284],{"nodeType":87,"data":285,"content":286},{},[287],{"nodeType":82,"value":288,"marks":289,"data":290},"Une comptabilisation précise et rigoureuse du compte 4457 est essentielle pour assurer la conformité fiscale de l'entreprise et éviter les risques de redressement.",[],{},"compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",false,[294],{"metadata":295,"sys":298,"fields":310},{"tags":296,"concepts":297},[],[],{"space":299,"id":301,"type":16,"createdAt":302,"updatedAt":303,"environment":304,"publishedVersion":306,"revision":62,"contentType":307,"locale":29},{"sys":300},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":305},{"id":21,"type":12,"linkType":22},24,{"sys":308},{"type":12,"linkType":27,"id":309},"category",{"contentfulName":311,"modelCategoryName":312,"slug":313,"contentTypeSlug":314,"metaTitle":316,"metaDescription":317,"mainTitle":318,"subtitle":335,"heroImage":336,"ctaButton":358,"ctaLink":359},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[315],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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