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Il sert principalement à :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Comptabiliser les charges à payer qui ne relèvent pas des autres comptes spécifiques comme les fournisseurs (408), le personnel (428), les organismes sociaux (438), ou l'État (448)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Respecter le principe de rattachement des charges aux produits en enregistrant toutes les charges relatives à l'exercice comptable, même si les justificatifs n'ont pas encore été reçus",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Assurer une image fidèle des comptes de l'entreprise en fin d'exercice",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le compte 4686 est généralement utilisé pour des charges diverses qui ne peuvent pas être classées dans les autres comptes de tiers spécifiques, comme certains honoraires, redevances, ou autres charges externes dont les factures n'ont pas encore été reçues à la clôture de l'exercice.",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 4686 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 4686 - Charges à payer est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":173,"content":174},{},[175,185,195],{"nodeType":121,"data":176,"content":177},{},[178],{"nodeType":87,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"À la clôture de l'exercice comptable : pour enregistrer les charges qui se rapportent à l'exercice qui se termine mais dont les factures ou justificatifs n'ont pas encore été reçus",[],{},{"nodeType":121,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Lorsque l'entreprise a connaissance d'une dette certaine dont le montant est déterminé ou peut être estimé avec une précision suffisante",[],{},{"nodeType":121,"data":196,"content":197},{},[198,205],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Pour des charges diverses qui ne peuvent pas être rattachées aux comptes spécifiques de charges à payer comme :",[],{},{"nodeType":117,"data":206,"content":207},{},[208,218,228,238],{"nodeType":121,"data":209,"content":210},{},[211],{"nodeType":87,"data":212,"content":213},{},[214],{"nodeType":82,"value":215,"marks":216,"data":217},"Les honoraires de prestataires divers (consultants, avocats, etc.) non encore facturés mais dont les services ont été rendus",[],{},{"nodeType":121,"data":219,"content":220},{},[221],{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Les redevances dues mais non encore facturées",[],{},{"nodeType":121,"data":229,"content":230},{},[231],{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"Les cotisations à des organismes professionnels",[],{},{"nodeType":121,"data":239,"content":240},{},[241],{"nodeType":87,"data":242,"content":243},{},[244],{"nodeType":82,"value":245,"marks":246,"data":247},"Les frais divers engagés mais non encore justifiés par une facture",[],{},{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"Le compte 4686 est crédité à la clôture de l'exercice par le débit des comptes de charges concernés. À l'ouverture de l'exercice suivant, ces écritures sont généralement contre-passées, puis les charges sont enregistrées normalement à réception des pièces justificatives.",[],{},{"nodeType":95,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Quels sont les impacts fiscaux du compte 4686 ?",[],{},{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"L'utilisation du compte 4686 - Charges à payer présente plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":270,"content":271},{},[272,315,358,368],{"nodeType":121,"data":273,"content":274},{},[275,282],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Déductibilité fiscale : Les charges à payer enregistrées au compte 4686 sont fiscalement déductibles du résultat de l'exercice si elles respectent les conditions suivantes :",[],{},{"nodeType":117,"data":283,"content":284},{},[285,295,305],{"nodeType":121,"data":286,"content":287},{},[288],{"nodeType":87,"data":289,"content":290},{},[291],{"nodeType":82,"value":292,"marks":293,"data":294},"Elles correspondent à des charges certaines dans leur principe et déterminées dans leur montant",[],{},{"nodeType":121,"data":296,"content":297},{},[298],{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"Elles se rattachent à l'exercice comptable concerné",[],{},{"nodeType":121,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311],{"nodeType":82,"value":312,"marks":313,"data":314},"Elles sont inscrites en comptabilité",[],{},{"nodeType":121,"data":316,"content":317},{},[318,325],{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Justification en cas de contrôle fiscal : L'entreprise doit être en mesure de justifier :",[],{},{"nodeType":117,"data":326,"content":327},{},[328,338,348],{"nodeType":121,"data":329,"content":330},{},[331],{"nodeType":87,"data":332,"content":333},{},[334],{"nodeType":82,"value":335,"marks":336,"data":337},"Le caractère certain de la dette à la clôture de l'exercice",[],{},{"nodeType":121,"data":339,"content":340},{},[341],{"nodeType":87,"data":342,"content":343},{},[344],{"nodeType":82,"value":345,"marks":346,"data":347},"La méthode d'évaluation utilisée pour déterminer le montant de la charge à payer",[],{},{"nodeType":121,"data":349,"content":350},{},[351],{"nodeType":87,"data":352,"content":353},{},[354],{"nodeType":82,"value":355,"marks":356,"data":357},"Le rattachement effectif de la charge à l'exercice concerné",[],{},{"nodeType":121,"data":359,"content":360},{},[361],{"nodeType":87,"data":362,"content":363},{},[364],{"nodeType":82,"value":365,"marks":366,"data":367},"Régularisation obligatoire : Les charges à payer doivent être régularisées dans un délai raisonnable après la clôture de l'exercice. Une absence de régularisation pourrait être interprétée comme une erreur comptable ou une tentative d'optimisation fiscale abusive.",[],{},{"nodeType":121,"data":369,"content":370},{},[371],{"nodeType":87,"data":372,"content":373},{},[374],{"nodeType":82,"value":375,"marks":376,"data":377},"TVA : La TVA relative aux charges à payer n'est généralement pas déductible tant que la facture n'a pas été reçue, conformément aux règles de déductibilité de la TVA qui exigent la possession d'une facture conforme.",[],{},{"nodeType":95,"data":379,"content":380},{},[381],{"nodeType":82,"value":382,"marks":383,"data":384},"3 point clés à retenir sur le compte 4686",[],{},{"nodeType":117,"data":386,"content":387},{},[388,398,408],{"nodeType":121,"data":389,"content":390},{},[391],{"nodeType":87,"data":392,"content":393},{},[394],{"nodeType":82,"value":395,"marks":396,"data":397},"Le compte 4686 permet d'enregistrer les charges certaines dont le montant est connu mais pour lesquelles les justificatifs n'ont pas encore été reçus, assurant ainsi le respect du principe comptable de rattachement des charges aux produits.",[],{},{"nodeType":121,"data":399,"content":400},{},[401],{"nodeType":87,"data":402,"content":403},{},[404],{"nodeType":82,"value":405,"marks":406,"data":407},"Ce compte est utilisé spécifiquement pour les charges diverses qui ne peuvent pas être classées dans les autres comptes de tiers spécifiques (408, 428, 438, 448), garantissant une comptabilisation exhaustive des dettes à la clôture.",[],{},{"nodeType":121,"data":409,"content":410},{},[411],{"nodeType":87,"data":412,"content":413},{},[414],{"nodeType":82,"value":415,"marks":416,"data":417},"Pour être fiscalement déductibles, les charges à payer inscrites au compte 4686 doivent être certaines dans leur principe, déterminées dans leur montant et se rattacher effectivement à l'exercice concerné.",[],{},"compte-4686-charges-a-payer",false,[421],{"metadata":422,"sys":425,"fields":437},{"tags":423,"concepts":424},[],[],{"space":426,"id":428,"type":16,"createdAt":429,"updatedAt":430,"environment":431,"publishedVersion":433,"revision":62,"contentType":434,"locale":29},{"sys":427},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":432},{"id":21,"type":12,"linkType":22},24,{"sys":435},{"type":12,"linkType":27,"id":436},"category",{"contentfulName":438,"modelCategoryName":439,"slug":440,"contentTypeSlug":441,"metaTitle":443,"metaDescription":444,"mainTitle":445,"subtitle":462,"heroImage":463,"ctaButton":485,"ctaLink":486},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[442],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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