[{"data":1,"prerenderedAt":27692},["ShallowReactive",2],{"tip-plan-comptable-compte-609-rabais-remises-et-ristournes-obtenus-sur-achat":3,"plan-comptable-compte-609-rabais-remises-et-ristournes-obtenus-sur-achat-similars":486},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","2SDOWFmDi9WRqxtMnrItTN","Entry","2025-04-25T13:19:22.154Z","2025-06-05T15:03:47.646Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",16,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":74,"slug":418,"faq_structured_data":191,"category":419},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","Le compte 609 est un compte créditeur qui enregistre les diminutions de coûts sur les achats, non considérées comme des charges mais comme des réductions de dépenses.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"data":75,"content":76,"nodeType":417},{},[77,86,94,101,152,159,166,194,200,207,214,221,254,261,268,275,291,307,323,339,346,353,360,367,410],{"data":78,"content":79,"nodeType":85},{},[80],{"data":81,"marks":82,"value":83,"nodeType":84},{},[],"À quoi sert le compte 609 en comptabilité ?","text","heading-2",{"data":87,"content":88,"nodeType":93},{},[89],{"data":90,"marks":91,"value":92,"nodeType":84},{},[],"Le compte 609 est un compte créditeur qui enregistre les diminutions de coûts sur les achats, non considérées comme des charges mais comme des réductions de dépenses. Il s'agit spécifiquement des rabais, remises et ristournes obtenus des fournisseurs et dont le montant, non déduit des factures d'achats, n'est connu que postérieurement à la comptabilisation de ces factures.","paragraph",{"data":95,"content":96,"nodeType":93},{},[97],{"data":98,"marks":99,"value":100,"nodeType":84},{},[],"Ces réductions peuvent prendre différentes formes :",{"data":102,"content":103,"nodeType":151},{},[104,121,136],{"data":105,"content":106,"nodeType":120},{},[107],{"data":108,"content":109,"nodeType":93},{},[110,116],{"data":111,"marks":112,"value":115,"nodeType":84},{},[113],{"type":114},"bold","Rabais",{"data":117,"marks":118,"value":119,"nodeType":84},{},[]," : réductions immédiates accordées pour paiement comptant ou en raison de défauts constatés sur les produits","list-item",{"data":122,"content":123,"nodeType":120},{},[124],{"data":125,"content":126,"nodeType":93},{},[127,132],{"data":128,"marks":129,"value":131,"nodeType":84},{},[130],{"type":114},"Remises",{"data":133,"marks":134,"value":135,"nodeType":84},{},[]," : réductions commerciales accordées selon les quantités achetées ou la fidélité du client",{"data":137,"content":138,"nodeType":120},{},[139],{"data":140,"content":141,"nodeType":93},{},[142,147],{"data":143,"marks":144,"value":146,"nodeType":84},{},[145],{"type":114},"Ristournes",{"data":148,"marks":149,"value":150,"nodeType":84},{},[]," : retours sur achats calculés en fin de période selon les conditions commerciales négociées","unordered-list",{"data":153,"content":154,"nodeType":93},{},[155],{"data":156,"marks":157,"value":158,"nodeType":84},{},[],"Contrairement aux comptes de charges ordinaires, le compte 609 vient en diminution des achats au lieu de les augmenter. Son solde créditeur représente la valeur des réductions obtenues.",{"data":160,"content":161,"nodeType":93},{},[162],{"data":163,"marks":164,"value":165,"nodeType":84},{},[],"",{"data":167,"content":192,"nodeType":193},{"target":168},{"metadata":169,"sys":172,"fields":183},{"tags":170,"concepts":171},[],[],{"space":173,"id":175,"type":16,"createdAt":176,"updatedAt":176,"environment":177,"publishedVersion":179,"revision":45,"contentType":180,"locale":29},{"sys":174},{"type":12,"linkType":13,"id":14},"4NaOPs2Ts2j2eIfIFJ4SDJ","2025-06-05T09:01:03.046Z",{"sys":178},{"id":21,"type":12,"linkType":22},15,{"sys":181},{"type":12,"linkType":27,"id":182},"demoBanner",{"contentfulName":184,"backgroundColor":185,"variant":186,"title":187,"subtitle":188,"ctaText":189,"ctaLink":190,"steps":191},"PCG 2025","bg-pl-green-100","growth","Plan comptable général 2025","Télécharger les PCG 2025 en PDF (version complète)","Télécharger","https://6943065.fs1.hubspotusercontent-na1.net/hubfs/6943065/Plan%20comptable%202025%20-%20Pennylane.pdf",false,[],"embedded-entry-block",{"data":195,"content":196,"nodeType":93},{},[197],{"data":198,"marks":199,"value":165,"nodeType":84},{},[],{"data":201,"content":202,"nodeType":85},{},[203],{"data":204,"marks":205,"value":206,"nodeType":84},{},[],"Comment fonctionne le compte 609 ?",{"data":208,"content":209,"nodeType":93},{},[210],{"data":211,"marks":212,"value":213,"nodeType":84},{},[],"Le compte 609 est crédité du montant des rabais, remises et ristournes obtenus hors factures par le débit du compte 401 \"Fournisseurs\". Il peut également être crédité par le débit du compte 4098 \"Avoirs à recevoir\" lorsque l'avoir n'a pas encore été reçu mais que son montant est connu.",{"data":215,"content":216,"nodeType":93},{},[217],{"data":218,"marks":219,"value":220,"nodeType":84},{},[],"Ses contreparties fréquentes sont :",{"data":222,"content":223,"nodeType":151},{},[224,234,244],{"data":225,"content":226,"nodeType":120},{},[227],{"data":228,"content":229,"nodeType":93},{},[230],{"data":231,"marks":232,"value":233,"nodeType":84},{},[],"Les comptes d'achats tels que le 601 \"Achats de matières premières\", le 602 \"Achats de matières consommables\", ou le 607 \"Achats de marchandises\"",{"data":235,"content":236,"nodeType":120},{},[237],{"data":238,"content":239,"nodeType":93},{},[240],{"data":241,"marks":242,"value":243,"nodeType":84},{},[],"Les comptes de tiers comme le 401 \"Fournisseurs\" lors de l'enregistrement d'un avoir",{"data":245,"content":246,"nodeType":120},{},[247],{"data":248,"content":249,"nodeType":93},{},[250],{"data":251,"marks":252,"value":253,"nodeType":84},{},[],"Les comptes de régularisation pour ajuster la valeur des stocks en fin d'exercice",{"data":255,"content":256,"nodeType":93},{},[257],{"data":258,"marks":259,"value":260,"nodeType":84},{},[],"Il est important de noter que le compte 609 diffère du compte 765 \"Escomptes obtenus\" qui, lui, enregistre les réductions obtenues pour paiement anticipé des factures fournisseurs, considérées comme des produits financiers.",{"data":262,"content":263,"nodeType":85},{},[264],{"data":265,"marks":266,"value":267,"nodeType":84},{},[],"Quand utiliser le compte 609 ?",{"data":269,"content":270,"nodeType":93},{},[271],{"data":272,"marks":273,"value":274,"nodeType":84},{},[],"Le compte 609 est utilisé dans les situations suivantes :",{"data":276,"content":277,"nodeType":93},{},[278,282,287],{"data":279,"marks":280,"value":281,"nodeType":84},{},[],"1. ",{"data":283,"marks":284,"value":286,"nodeType":84},{},[285],{"type":114},"Réception d'un avoir pour rabais",{"data":288,"marks":289,"value":290,"nodeType":84},{},[]," : Lorsqu'un fournisseur accorde un rabais pour paiement comptant ou en raison d'un défaut constaté sur les produits livrés, après émission de la facture initiale",{"data":292,"content":293,"nodeType":93},{},[294,298,303],{"data":295,"marks":296,"value":297,"nodeType":84},{},[],"2. ",{"data":299,"marks":300,"value":302,"nodeType":84},{},[301],{"type":114},"Remise de fin de période",{"data":304,"marks":305,"value":306,"nodeType":84},{},[]," : Quand un fournisseur accorde une remise commerciale calculée sur un volume d'achat réalisé pendant une période donnée",{"data":308,"content":309,"nodeType":93},{},[310,314,319],{"data":311,"marks":312,"value":313,"nodeType":84},{},[],"3. ",{"data":315,"marks":316,"value":318,"nodeType":84},{},[317],{"type":114},"Ristourne annuelle",{"data":320,"marks":321,"value":322,"nodeType":84},{},[]," : À la réception d'une ristourne calculée en fin d'année sur le volume total des achats effectués",{"data":324,"content":325,"nodeType":93},{},[326,330,335],{"data":327,"marks":328,"value":329,"nodeType":84},{},[],"4. ",{"data":331,"marks":332,"value":334,"nodeType":84},{},[333],{"type":114},"Réduction pour retard de livraison",{"data":336,"marks":337,"value":338,"nodeType":84},{},[]," : En cas d'accord avec le fournisseur sur une réduction du prix suite à un retard de livraison",{"data":340,"content":341,"nodeType":93},{},[342],{"data":343,"marks":344,"value":345,"nodeType":84},{},[],"Exemple pratique : Une entreprise achète des marchandises pour 10 000 € et reçoit un rabais de 500 € pour paiement rapide. L'achat sera comptabilisé pour 9 500 €, dont 10 000 € en débit du compte d'achat (compte 607 \"Achats de marchandises\") et 500 € en crédit du compte 609.",{"data":347,"content":348,"nodeType":85},{},[349],{"data":350,"marks":351,"value":352,"nodeType":84},{},[],"Quels sont les impacts fiscaux liés au compte 609 ?",{"data":354,"content":355,"nodeType":93},{},[356],{"data":357,"marks":358,"value":359,"nodeType":84},{},[],"Les montants enregistrés dans le compte 609 réduisent directement le coût des achats avant leur intégration dans le calcul du résultat fiscal de l'entreprise. Cette réduction a une influence positive sur la rentabilité puisqu'elle diminue la base imposable.",{"data":361,"content":362,"nodeType":93},{},[363],{"data":364,"marks":365,"value":366,"nodeType":84},{},[],"Points à considérer :",{"data":368,"content":369,"nodeType":151},{},[370,380,390,400],{"data":371,"content":372,"nodeType":120},{},[373],{"data":374,"content":375,"nodeType":93},{},[376],{"data":377,"marks":378,"value":379,"nodeType":84},{},[],"Les rabais, remises et ristournes obtenus doivent être correctement documentés pour justifier les réductions de coûts face à l'administration fiscale",{"data":381,"content":382,"nodeType":120},{},[383],{"data":384,"content":385,"nodeType":93},{},[386],{"data":387,"marks":388,"value":389,"nodeType":84},{},[],"Il est essentiel de conserver toutes les factures et avoirs correspondants comme pièces justificatives",{"data":391,"content":392,"nodeType":120},{},[393],{"data":394,"content":395,"nodeType":93},{},[396],{"data":397,"marks":398,"value":399,"nodeType":84},{},[],"La TVA initialement déduite sur les achats doit être ajustée en fonction des réductions obtenues",{"data":401,"content":402,"nodeType":120},{},[403],{"data":404,"content":405,"nodeType":93},{},[406],{"data":407,"marks":408,"value":409,"nodeType":84},{},[],"Ces opérations doivent être distinguées des escomptes obtenus (compte 765) qui sont considérés comme des produits financiers",{"data":411,"content":412,"nodeType":93},{},[413],{"data":414,"marks":415,"value":416,"nodeType":84},{},[],"En fin d'exercice, le solde du compte 609 est viré au compte de résultat, contribuant ainsi à la détermination du résultat de l'exercice.","document","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[420],{"metadata":421,"sys":424,"fields":436},{"tags":422,"concepts":423},[],[],{"space":425,"id":427,"type":16,"createdAt":428,"updatedAt":429,"environment":430,"publishedVersion":432,"revision":63,"contentType":433,"locale":29},{"sys":426},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":431},{"id":21,"type":12,"linkType":22},24,{"sys":434},{"type":12,"linkType":27,"id":435},"category",{"contentfulName":437,"modelCategoryName":438,"slug":439,"contentTypeSlug":440,"metaTitle":442,"metaDescription":443,"mainTitle":444,"subtitle":461,"heroImage":462,"ctaButton":484,"ctaLink":485},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[441],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. Accédez à tous les comptes et sous-comptes à jour pour votre comptabilité professionnelle.",{"data":445,"content":446,"nodeType":417},{},[447,455],{"data":448,"content":449,"nodeType":454},{},[450],{"data":451,"marks":452,"value":453,"nodeType":84},{},[],"Plan comptable général","heading-1",{"data":456,"content":457,"nodeType":93},{},[458],{"data":459,"marks":460,"value":165,"nodeType":84},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":463,"sys":466,"fields":473},{"tags":464,"concepts":465},[],[],{"space":467,"id":469,"type":59,"createdAt":470,"updatedAt":470,"environment":471,"publishedVersion":63,"revision":45,"locale":29},{"sys":468},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":472},{"id":21,"type":12,"linkType":22},{"title":474,"description":165,"file":475},"Facturation",{"url":476,"details":477,"fileName":482,"contentType":483},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":478,"image":479},246703,{"width":480,"height":481},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[487,536,586,635,684,734,783,832,881,930,979,1028,1077,1126,1175,1224,1273,1322,1371,1420,1469,1518,1567,1616,1665,1714,1763,1812,1861,1910,1959,2008,2057,2106,2156,2205,2255,2304,2353,2402,2451,2500,2549,2598,2647,2696,2745,2794,2843,2892,2941,2990,3039,3088,3137,3186,3235,3284,3333,3382,3431,3480,3530,3579,3628,3677,3726,3775,3824,3873,3922,3971,4020,4069,4118,4167,4216,4265,4314,4363,4412,4461,4510,4559,4608,4657,4706,4755,4804,4853,4902,4951,5000,5049,5098,5147,5196,5245,5294,5343,5392,5441,5490,5540,5589,5638,5687,5736,5785,5834,5883,5932,5981,6030,6079,6128,6177,6226,6275,6324,6373,6422,6471,6520,6569,6618,6667,6716,6765,6814,6863,6912,6961,7010,7059,7108,7157,7206,7255,7304,7353,7402,7450,7499,7548,7597,7646,7695,7744,7793,7842,7891,7940,7989,8038,8087,8136,8185,8234,8283,8332,8381,8430,8479,8528,8577,8627,8676,8725,8774,8823,8872,8921,8970,9019,9068,9118,9167,9216,9265,9314,9363,9412,9461,9510,9559,9608,9658,9707,9756,9805,9854,9903,9952,10001,10050,10099,10148,10197,10246,10295,10344,10393,10442,10491,10540,10589,10638,10687,10736,10785,10834,10884,10933,10982,11031,11080,11129,11178,11227,11276,11325,11374,11423,11472,11521,11570,11619,11669,11718,11767,11816,11865,11914,11963,12012,12061,12110,12159,12208,12257,12306,12355,12404,12453,12502,12551,12600,12649,12698,12747,12796,12845,12894,12943,12992,13040,13089,13138,13188,13237,13286,13335,13384,13433,13482,13531,13580,13629,13678,13727,13776,13825,13874,13923,13972,14021,14070,14119,14168,14217,14266,14315,14364,14413,14462,14511,14561,14610,14659,14708,14757,14806,14855,14904,14953,15002,15051,15100,15149,15198,15247,15296,15345,15394,15443,15492,15541,15590,15639,15688,15737,15786,15835,15884,15933,15982,16031,16080,16129,16178,16227,16276,16325,16374,16423,16472,16521,16570,16619,16668,16716,16765,16814,16863,16912,16961,17010,17059,17107,17156,17205,17254,17303,17352,17401,17450,17499,17548,17597,17646,17695,17744,17793,17842,17891,17941,17990,18039,18088,18137,18185,18234,18283,18332,18381,18430,18479,18528,18577,18626,18675,18724,18773,18822,18871,18920,18969,19018,19067,19116,19165,19214,19263,19312,19361,19410,19459,19508,19557,19606,19655,19704,19753,19802,19851,19900,19949,19998,20047,20096,20145,20194,20243,20292,20341,20390,20439,20488,20537,20586,20635,20684,20733,20782,20831,20880,20929,20978,21027,21076,21125,21174,21223,21272,21321,21370,21419,21468,21517,21566,21615,21664,21714,21763,21812,21861,21910,21959,22008,22057,22106,22155,22204,22253,22302,22351,22400,22449,22497,22546,22595,22644,22689,22738,22787,22836,22885,22934,22983,23032,23081,23130,23179,23229,23278,23327,23376,23425,23474,23523,23572,23621,23670,23719,23768,23817,23866,23915,23964,24013,24062,24111,24160,24210,24259,24308,24357,24406,24455,24504,24553,24602,24651,24700,24749,24798,24848,24897,24946,24995,25044,25093,25142,25192,25241,25290,25339,25388,25437,25486,25535,25584,25633,25682,25731,25780,25829,25878,25927,25976,26025,26074,26124,26173,26222,26271,26320,26369,26418,26467,26516,26565,26614,26663,26712,26761,26810,26859,26908,26957,27006,27055,27104,27153,27202,27251,27300,27349,27398,27447,27496,27545,27594,27643],{"sys":488,"fields":491},{"id":489,"createdAt":490},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":492,"slug":493,"articleIntro":492,"category":494},"6472 - 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