[{"data":1,"prerenderedAt":27635},["ShallowReactive",2],{"tip-plan-comptable-compte-6091-de-matieres-premieres-et-fournitures":3,"plan-comptable-compte-6091-de-matieres-premieres-et-fournitures-similars":429},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6091-de-matieres-premieres-et-fournitures",{"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","6uKtL9HZBUI8MzyWAqB8r7","Entry","2025-05-27T14:00:59.251Z","2025-06-03T09:52:59.216Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":360,"faq_structured_data":361,"category":362},"6091 - de matières premières (et fournitures)",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,151,158,165,172,216,223,230,237,244,320,327],{"nodeType":78,"content":79,"data":85},"heading-1",[80],{"nodeType":81,"value":82,"marks":83,"data":84},"text","Compte - 6091 - Rabais, remises et ristournes obtenus sur achats de matières premières (et fournitures)",[],{},{},{"nodeType":87,"content":88,"data":93},"paragraph",[89],{"nodeType":81,"value":90,"marks":91,"data":92},"Compte créditeur enregistrant les réductions commerciales obtenues des fournisseurs sur les achats de matières premières et fournitures, non déduites des factures initiales.",[],{},{},{"nodeType":95,"content":96,"data":101},"heading-2",[97],{"nodeType":81,"value":98,"marks":99,"data":100},"À quoi sert le compte 6091 en comptabilité ?",[],{},{},{"nodeType":87,"content":103,"data":108},[104],{"nodeType":81,"value":105,"marks":106,"data":107},"Le compte 6091 est une subdivision du compte 609 \"Rabais, remises et ristournes obtenus sur achats\" qui sert spécifiquement à enregistrer les réductions commerciales accordées par les fournisseurs sur les achats de matières premières et fournitures, lorsque ces réductions n'ont pas été déduites directement sur les factures d'achat.",[],{},{},{"nodeType":87,"content":110,"data":115},[111],{"nodeType":81,"value":112,"marks":113,"data":114},"Ce compte fonctionne en parallèle avec le compte 601 \"Achats de matières premières\" en suivant la même ventilation que celle du compte 60, conformément au Plan Comptable Général 2025. Il permet de :",[],{},{},{"nodeType":117,"content":118,"data":150},"unordered-list",[119,130,140],{"nodeType":120,"content":121,"data":129},"list-item",[122],{"nodeType":87,"content":123,"data":128},[124],{"nodeType":81,"value":125,"marks":126,"data":127},"Comptabiliser les rabais : réductions accordées exceptionnellement pour compenser un défaut de qualité ou une non-conformité des matières premières livrées",[],{},{},{},{"nodeType":120,"content":131,"data":139},[132],{"nodeType":87,"content":133,"data":138},[134],{"nodeType":81,"value":135,"marks":136,"data":137},"Enregistrer les remises : réductions habituellement accordées sur le prix courant des matières premières en fonction de l'importance de la commande",[],{},{},{},{"nodeType":120,"content":141,"data":149},[142],{"nodeType":87,"content":143,"data":148},[144],{"nodeType":81,"value":145,"marks":146,"data":147},"Suivre les ristournes : réductions calculées sur l'ensemble des opérations faites avec le même fournisseur de matières premières pendant une période déterminée",[],{},{},{},{},{"nodeType":87,"content":152,"data":157},[153],{"nodeType":81,"value":154,"marks":155,"data":156},"Le compte 6091 est particulièrement important pour les entreprises industrielles ou de production qui utilisent d'importants volumes de matières premières dans leur cycle d'exploitation.",[],{},{},{"nodeType":95,"content":159,"data":164},[160],{"nodeType":81,"value":161,"marks":162,"data":163},"Quand utiliser le compte 6091 ?",[],{},{},{"nodeType":87,"content":166,"data":171},[167],{"nodeType":81,"value":168,"marks":169,"data":170},"Le compte 6091 est utilisé dans les situations suivantes :",[],{},{},{"nodeType":173,"content":174,"data":215},"ordered-list",[175,185,195,205],{"nodeType":120,"content":176,"data":184},[177],{"nodeType":87,"content":178,"data":183},[179],{"nodeType":81,"value":180,"marks":181,"data":182},"Lors de la réception d'un avoir concernant des matières premières précédemment achetées, lorsque cet avoir est émis postérieurement à la comptabilisation des factures d'achat correspondantes",[],{},{},{},{"nodeType":120,"content":186,"data":194},[187],{"nodeType":87,"content":188,"data":193},[189],{"nodeType":81,"value":190,"marks":191,"data":192},"En cas de remises de fin d'année (RFA) accordées par les fournisseurs de matières premières en fonction du volume d'achats réalisé sur l'exercice",[],{},{},{},{"nodeType":120,"content":196,"data":204},[197],{"nodeType":87,"content":198,"data":203},[199],{"nodeType":81,"value":200,"marks":201,"data":202},"À la réception d'une note de crédit accordant une réduction suite à une réclamation pour non-conformité des matières premières livrées",[],{},{},{},{"nodeType":120,"content":206,"data":214},[207],{"nodeType":87,"content":208,"data":213},[209],{"nodeType":81,"value":210,"marks":211,"data":212},"Pour les ristournes périodiques calculées sur un ensemble d'opérations réalisées avec un même fournisseur de matières premières",[],{},{},{},{},{"nodeType":87,"content":217,"data":222},[218],{"nodeType":81,"value":219,"marks":220,"data":221},"Il est important de noter que le compte 6091 n'est pas utilisé lorsque les rabais, remises et ristournes sont directement déduits sur la facture d'achat initiale. Dans ce cas, le montant net (après déduction) est directement comptabilisé au débit du compte 601.",[],{},{},{"nodeType":87,"content":224,"data":229},[225],{"nodeType":81,"value":226,"marks":227,"data":228},"En pratique, le compte 6091 est crédité du montant des réductions obtenues, par le débit du compte fournisseur (401) ou d'un compte de trésorerie si la réduction est immédiatement réglée.",[],{},{},{"nodeType":95,"content":231,"data":236},[232],{"nodeType":81,"value":233,"marks":234,"data":235},"Quels sont les impacts fiscaux du compte 6091 ?",[],{},{},{"nodeType":87,"content":238,"data":243},[239],{"nodeType":81,"value":240,"marks":241,"data":242},"L'utilisation du compte 6091 présente plusieurs implications fiscales importantes :",[],{},{},{"nodeType":173,"content":245,"data":319},[246,256,289,299,309],{"nodeType":120,"content":247,"data":255},[248],{"nodeType":87,"content":249,"data":254},[250],{"nodeType":81,"value":251,"marks":252,"data":253},"Impact sur le résultat fiscal : Les rabais, remises et ristournes obtenus sur achats de matières premières viennent diminuer le montant des charges déductibles liées aux achats. Ils augmentent donc le résultat fiscal et, par conséquent, l'assiette imposable à l'impôt sur les sociétés ou à l'impôt sur le revenu (BIC).",[],{},{},{},{"nodeType":120,"content":257,"data":288},[258,265],{"nodeType":87,"content":259,"data":264},[260],{"nodeType":81,"value":261,"marks":262,"data":263},"Traitement en matière de TVA :",[],{},{},{"nodeType":117,"content":266,"data":287},[267,277],{"nodeType":120,"content":268,"data":276},[269],{"nodeType":87,"content":270,"data":275},[271],{"nodeType":81,"value":272,"marks":273,"data":274},"Lorsqu'un avoir est reçu pour un rabais, une remise ou une ristourne, la TVA initialement récupérée sur l'achat doit être régularisée proportionnellement à la réduction obtenue",[],{},{},{},{"nodeType":120,"content":278,"data":286},[279],{"nodeType":87,"content":280,"data":285},[281],{"nodeType":81,"value":282,"marks":283,"data":284},"Cette régularisation s'effectue par une diminution de la TVA déductible du mois de réception de l'avoir",[],{},{},{},{},{},{"nodeType":120,"content":290,"data":298},[291],{"nodeType":87,"content":292,"data":297},[293],{"nodeType":81,"value":294,"marks":295,"data":296},"Incidence sur les soldes intermédiaires de gestion : Les montants enregistrés au crédit du compte 6091 viennent améliorer la marge commerciale et la valeur ajoutée de l'entreprise",[],{},{},{},{"nodeType":120,"content":300,"data":308},[301],{"nodeType":87,"content":302,"data":307},[303],{"nodeType":81,"value":304,"marks":305,"data":306},"Aspects liés à la facturation : Selon la réglementation fiscale, les avoirs relatifs aux rabais, remises et ristournes doivent respecter les mêmes mentions obligatoires que les factures initiales",[],{},{},{},{"nodeType":120,"content":310,"data":318},[311],{"nodeType":87,"content":312,"data":317},[313],{"nodeType":81,"value":314,"marks":315,"data":316},"Justification lors des contrôles fiscaux : En cas de contrôle fiscal, l'entreprise doit pouvoir justifier l'origine des rabais, remises et ristournes obtenus et comptabilisés au compte 6091, notamment par la conservation des avoirs reçus des fournisseurs",[],{},{},{},{},{"nodeType":95,"content":321,"data":326},[322],{"nodeType":81,"value":323,"marks":324,"data":325},"3 points clés à retenir sur le compte 6091",[],{},{},{"nodeType":117,"content":328,"data":359},[329,339,349],{"nodeType":120,"content":330,"data":338},[331],{"nodeType":87,"content":332,"data":337},[333],{"nodeType":81,"value":334,"marks":335,"data":336},"Le compte 6091 enregistre uniquement les réductions commerciales obtenues postérieurement à la comptabilisation des factures d'achat de matières premières, contrairement aux réductions directement déduites sur facture qui sont comptabilisées en diminution du compte 601.",[],{},{},{},{"nodeType":120,"content":340,"data":348},[341],{"nodeType":87,"content":342,"data":347},[343],{"nodeType":81,"value":344,"marks":345,"data":346},"Son fonctionnement est créditeur, ce qui en fait un compte correcteur des achats de matières premières qui diminue le montant total des charges d'exploitation.",[],{},{},{},{"nodeType":120,"content":350,"data":358},[351],{"nodeType":87,"content":352,"data":357},[353],{"nodeType":81,"value":354,"marks":355,"data":356},"Une bonne gestion de ce compte permet d'optimiser le suivi des conditions commerciales négociées avec les fournisseurs et d'analyser précisément le coût réel des matières premières consommées.",[],{},{},{},{},"compte-6091-de-matieres-premieres-et-fournitures",false,[363],{"metadata":364,"sys":367,"fields":379},{"tags":365,"concepts":366},[],[],{"space":368,"id":370,"type":16,"createdAt":371,"updatedAt":372,"environment":373,"publishedVersion":375,"revision":62,"contentType":376,"locale":29},{"sys":369},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":374},{"id":21,"type":12,"linkType":22},24,{"sys":377},{"type":12,"linkType":27,"id":378},"category",{"contentfulName":380,"modelCategoryName":381,"slug":382,"contentTypeSlug":383,"metaTitle":385,"metaDescription":386,"mainTitle":387,"subtitle":404,"heroImage":405,"ctaButton":427,"ctaLink":428},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[384],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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