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",[],{},{"nodeType":82,"value":128,"marks":129,"data":131},"Pour les achats de fournitures à usage administratif",[130],{"type":98},{},{"nodeType":82,"value":133,"marks":134,"data":135}," qui sont consommées rapidement et ne constituent pas des immobilisations.\n\n2. ",[],{},{"nodeType":82,"value":137,"marks":138,"data":140},"Lorsque les fournitures ne sont pas destinées à être stockées",[139],{"type":98},{},{"nodeType":82,"value":142,"marks":143,"data":144}," ou lorsqu'elles sont directement consommées sans passer par un compte de stock.\n\n3. ",[],{},{"nodeType":82,"value":146,"marks":147,"data":149},"Pour distinguer les dépenses administratives",[148],{"type":98},{},{"nodeType":82,"value":151,"marks":152,"data":153}," des autres types de fournitures comme les fournitures d'entretien (compte 6063) ou les fournitures non stockables comme l'eau et l'énergie (compte 6061).\n\nExemples d'utilisation :\n\n- L'achat de ramettes de papier, stylos et classeurs pour le service administratif\n- L'acquisition de cartouches d'encre pour les imprimantes du service comptabilité\n- L'achat de cahiers, agendas et calendriers pour le personnel de bureau\n- Le renouvellement des petits matériels de bureau comme les calculatrices, agrafeuses ou perforateurs\n\nLa contrepartie habituelle du compte 6064 est soit un compte de trésorerie (512) pour un paiement immédiat, soit un compte fournisseur (401) pour un paiement différé.",[],{},{"nodeType":78,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Implications fiscales du compte 6064",[],{},{"nodeType":87,"data":162,"content":163},{},[164,168,173,177,182,186,191,195,200],{"nodeType":82,"value":165,"marks":166,"data":167},"Les dépenses enregistrées au compte 6064 présentent plusieurs implications fiscales importantes :\n\n- ",[],{},{"nodeType":82,"value":169,"marks":170,"data":172},"Charges déductibles fiscalement",[171],{"type":98},{},{"nodeType":82,"value":174,"marks":175,"data":176}," : Les achats de fournitures administratives constituent des charges d'exploitation intégralement déductibles du résultat imposable de l'entreprise, à condition qu'elles soient engagées dans l'intérêt de l'exploitation et correctement justifiées.\n\n- ",[],{},{"nodeType":82,"value":178,"marks":179,"data":181},"TVA récupérable",[180],{"type":98},{},{"nodeType":82,"value":183,"marks":184,"data":185}," : La TVA sur les fournitures administratives est généralement récupérable pour les entreprises assujetties, sauf exceptions prévues par la législation fiscale.\n\n- ",[],{},{"nodeType":82,"value":187,"marks":188,"data":190},"Conservation des justificatifs",[189],{"type":98},{},{"nodeType":82,"value":192,"marks":193,"data":194}," : L'entreprise doit conserver toutes les factures et justificatifs d'achat pendant la durée légale (généralement 10 ans) pour pouvoir justifier ces dépenses en cas de contrôle fiscal.\n\n- ",[],{},{"nodeType":82,"value":196,"marks":197,"data":199},"Seuil de déductibilité immédiate",[198],{"type":98},{},{"nodeType":82,"value":201,"marks":202,"data":203}," : Les petits matériels dont la valeur unitaire est inférieure au seuil fixé (généralement 500€ HT) peuvent être comptabilisés directement en charges dans ce compte, sans passer par un compte d'immobilisation.\n\nIl est important de bien distinguer les fournitures administratives des immobilisations de bureau, qui doivent être enregistrées dans les comptes de classe 2 lorsque leur valeur et leur durée d'utilisation dépassent les seuils fixés par la réglementation fiscale.",[],{},"compte-6064-fournitures-administratives",false,[207],{"metadata":208,"sys":211,"fields":223},{"tags":209,"concepts":210},[],[],{"space":212,"id":214,"type":16,"createdAt":215,"updatedAt":216,"environment":217,"publishedVersion":219,"revision":62,"contentType":220,"locale":29},{"sys":213},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":218},{"id":21,"type":12,"linkType":22},24,{"sys":221},{"type":12,"linkType":27,"id":222},"category",{"contentfulName":224,"modelCategoryName":225,"slug":226,"contentTypeSlug":227,"metaTitle":229,"metaDescription":230,"mainTitle":231,"subtitle":249,"heroImage":250,"ctaButton":272,"ctaLink":273},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[228],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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