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Il permet d'enregistrer temporairement des opérations qui ne peuvent pas être imputées avec certitude à un compte définitif au moment de leur comptabilisation ou qui nécessitent des informations complémentaires.",[],{},{"nodeType":87,"data":95,"content":96},{},[97],{"nodeType":82,"value":98,"marks":99,"data":100},"Ce compte sert principalement à :",[],{},{"nodeType":102,"data":103,"content":104},"unordered-list",{},[105,116,126],{"nodeType":106,"data":107,"content":108},"list-item",{},[109],{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Isoler les opérations en suspens dont l'imputation définitive n'est pas encore déterminée",[],{},{"nodeType":106,"data":117,"content":118},{},[119],{"nodeType":87,"data":120,"content":121},{},[122],{"nodeType":82,"value":123,"marks":124,"data":125},"Faciliter le traitement ultérieur des écritures lorsque les informations nécessaires seront disponibles",[],{},{"nodeType":106,"data":127,"content":128},{},[129],{"nodeType":87,"data":130,"content":131},{},[132],{"nodeType":82,"value":133,"marks":134,"data":135},"Éviter de bloquer la chaîne comptable en permettant l'enregistrement d'opérations incomplètes",[],{},{"nodeType":87,"data":137,"content":138},{},[139],{"nodeType":82,"value":140,"marks":141,"data":142},"Le PCG 2025 précise que les subdivisions à prévoir dans le compte 47 doivent être ouvertes sous des intitulés précisant clairement leur objet, afin d'assurer un suivi rigoureux des opérations en attente.",[],{},{"nodeType":78,"data":144,"content":145},{},[146],{"nodeType":82,"value":147,"marks":148,"data":149},"Quand utiliser le compte 472 ?",[],{},{"nodeType":87,"data":151,"content":152},{},[153],{"nodeType":82,"value":154,"marks":155,"data":156},"Le compte 472 doit être utilisé dans des situations spécifiques et toujours à titre exceptionnel, comme le souligne expressément le PCG 2025. Voici les principales situations justifiant son utilisation :",[],{},{"nodeType":102,"data":158,"content":159},{},[160,170,180,190,200],{"nodeType":106,"data":161,"content":162},{},[163],{"nodeType":87,"data":164,"content":165},{},[166],{"nodeType":82,"value":167,"marks":168,"data":169},"Lors de la réception de paiements non identifiés dont l'origine ou le motif n'est pas immédiatement déterminable",[],{},{"nodeType":106,"data":171,"content":172},{},[173],{"nodeType":87,"data":174,"content":175},{},[176],{"nodeType":82,"value":177,"marks":178,"data":179},"En cas de mouvements bancaires inhabituels nécessitant des éclaircissements (prélèvements non identifiés, virements sans référence claire)",[],{},{"nodeType":106,"data":181,"content":182},{},[183],{"nodeType":87,"data":184,"content":185},{},[186],{"nodeType":82,"value":187,"marks":188,"data":189},"Pour enregistrer des opérations complexes en attente d'informations complémentaires",[],{},{"nodeType":106,"data":191,"content":192},{},[193],{"nodeType":87,"data":194,"content":195},{},[196],{"nodeType":82,"value":197,"marks":198,"data":199},"Lors de régularisations à effectuer dont tous les éléments ne sont pas encore disponibles",[],{},{"nodeType":106,"data":201,"content":202},{},[203],{"nodeType":87,"data":204,"content":205},{},[206],{"nodeType":82,"value":207,"marks":208,"data":209},"Dans le cadre de transactions en cours de validation qui nécessitent une imputation temporaire",[],{},{"nodeType":87,"data":211,"content":212},{},[213],{"nodeType":82,"value":214,"marks":215,"data":216},"Il est important de noter que toute opération portée au compte 472 doit être imputée à son compte définitif dans les meilleurs délais possibles. Le PCG 2025 insiste sur le caractère provisoire de ces enregistrements.",[],{},{"nodeType":78,"data":218,"content":219},{},[220],{"nodeType":82,"value":221,"marks":222,"data":223},"Quels sont les impacts fiscaux du compte 472 ?",[],{},{"nodeType":87,"data":225,"content":226},{},[227],{"nodeType":82,"value":228,"marks":229,"data":230},"L'utilisation du compte 472 peut avoir plusieurs implications fiscales et comptables qu'il est important de considérer :",[],{},{"nodeType":102,"data":232,"content":233},{},[234,244,254,264,274],{"nodeType":106,"data":235,"content":236},{},[237],{"nodeType":87,"data":238,"content":239},{},[240],{"nodeType":82,"value":241,"marks":242,"data":243},"Neutralité fiscale temporaire : Les opérations enregistrées dans ce compte n'ont généralement pas d'impact direct sur le résultat fiscal tant qu'elles n'ont pas été imputées définitivement",[],{},{"nodeType":106,"data":245,"content":246},{},[247],{"nodeType":87,"data":248,"content":249},{},[250],{"nodeType":82,"value":251,"marks":252,"data":253},"Obligation de régularisation : Les opérations inscrites dans les comptes d'attente doivent être reclassées en fin d'exercice parmi les comptes figurant au modèle de bilan, conformément aux exigences du PCG 2025",[],{},{"nodeType":106,"data":255,"content":256},{},[257],{"nodeType":87,"data":258,"content":259},{},[260],{"nodeType":82,"value":261,"marks":262,"data":263},"Risque lors des contrôles fiscaux : Un usage excessif ou inapproprié des comptes d'attente peut être perçu comme un manque de rigueur comptable et attirer l'attention lors d'un contrôle fiscal",[],{},{"nodeType":106,"data":265,"content":266},{},[267],{"nodeType":87,"data":268,"content":269},{},[270],{"nodeType":82,"value":271,"marks":272,"data":273},"Impact sur les délais de récupération de TVA : Les opérations en attente peuvent retarder la récupération de la TVA si elles concernent des achats dont la TVA est déductible",[],{},{"nodeType":106,"data":275,"content":276},{},[277],{"nodeType":87,"data":278,"content":279},{},[280],{"nodeType":82,"value":281,"marks":282,"data":283},"Suivi documentaire obligatoire : Toute utilisation du compte 472 doit être justifiée par une documentation adéquate expliquant la raison de l'utilisation du compte d'attente et le plan d'action pour régulariser l'opération",[],{},{"nodeType":78,"data":285,"content":286},{},[287],{"nodeType":82,"value":288,"marks":289,"data":290},"3 point clés à retenir sur le compte 472",[],{},{"nodeType":292,"data":293,"content":294},"ordered-list",{},[295,305,315],{"nodeType":106,"data":296,"content":297},{},[298],{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"Caractère exceptionnel et provisoire : Le compte 472 ne doit être utilisé qu'exceptionnellement et toute opération qui y est enregistrée doit être imputée à son compte définitif dans les meilleurs délais.",[],{},{"nodeType":106,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311],{"nodeType":82,"value":312,"marks":313,"data":314},"Obligation de régularisation en fin d'exercice : Les opérations inscrites dans ce compte doivent être reclassées parmi les comptes figurant au modèle de bilan avant la clôture de l'exercice.",[],{},{"nodeType":106,"data":316,"content":317},{},[318],{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Nécessité d'une traçabilité rigoureuse : L'utilisation du compte 472 implique la mise en place d'un suivi détaillé des opérations en attente pour garantir leur imputation définitive correcte.",[],{},"compte-472-comptes-d-attente",false,[328],{"metadata":329,"sys":332,"fields":344},{"tags":330,"concepts":331},[],[],{"space":333,"id":335,"type":16,"createdAt":336,"updatedAt":337,"environment":338,"publishedVersion":340,"revision":62,"contentType":341,"locale":29},{"sys":334},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":339},{"id":21,"type":12,"linkType":22},24,{"sys":342},{"type":12,"linkType":27,"id":343},"category",{"contentfulName":345,"modelCategoryName":346,"slug":347,"contentTypeSlug":348,"metaTitle":350,"metaDescription":351,"mainTitle":352,"subtitle":370,"heroImage":371,"ctaButton":393,"ctaLink":394},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[349],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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