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Il est spécifiquement dédié à l'enregistrement des réductions commerciales obtenues des fournisseurs sur les achats de marchandises (compte 607) lorsque ces réductions ne sont pas déduites directement sur les factures d'achat.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte a pour fonction principale de :",[],{},{"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},"Enregistrer à son crédit les rabais, remises et ristournes obtenus des fournisseurs postérieurement à la comptabilisation des factures d'achat de marchandises",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Permettre une meilleure analyse des coûts d'approvisionnement en isolant les réductions commerciales obtenues",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Suivre les avantages commerciaux accordés par les fournisseurs de marchandises destinées à être revendues en l'état",[],{},{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le compte 6097 s'inscrit dans la logique de ventilation du compte 609 qui suit la même structure que celle du compte 60, avec une subdivision par nature d'achats.",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 6097 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 6097 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":173,"data":174,"content":175},"ordered-list",{},[176,186,196,206],{"nodeType":121,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"Réductions hors facture : Lorsque l'entreprise reçoit un avoir ou une note de crédit d'un fournisseur pour des rabais, remises ou ristournes sur des achats de marchandises, alors que les factures d'achat initiales ont déjà été comptabilisées",[],{},{"nodeType":121,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Ristournes périodiques : Pour enregistrer les ristournes accordées en fin de période (mois, trimestre, année) par les fournisseurs en fonction du volume d'achats réalisé",[],{},{"nodeType":121,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Avoirs pour retour de marchandises : Quand un avoir est reçu suite à un retour de marchandises au fournisseur, si cet avoir n'est pas directement rattaché à une facture spécifique",[],{},{"nodeType":121,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Remises exceptionnelles : Pour comptabiliser des remises exceptionnelles obtenues après négociation avec le fournisseur, postérieurement à la facturation",[],{},{"nodeType":87,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Il est important de noter que ce compte n'est pas utilisé lorsque les rabais, remises et ristournes sont directement mentionnés sur la facture d'achat initiale. Dans ce cas, l'achat est directement comptabilisé pour son montant net au débit du compte 607.",[],{},{"nodeType":95,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Quels sont les impacts fiscaux du compte 6097 ?",[],{},{"nodeType":87,"data":231,"content":232},{},[233],{"nodeType":82,"value":234,"marks":235,"data":236},"L'utilisation du compte 6097 a plusieurs implications fiscales importantes :",[],{},{"nodeType":173,"data":238,"content":239},{},[240,250,260,270,280],{"nodeType":121,"data":241,"content":242},{},[243],{"nodeType":87,"data":244,"content":245},{},[246],{"nodeType":82,"value":247,"marks":248,"data":249},"Impact sur la TVA : Les rabais, remises et ristournes obtenus après facturation entraînent généralement une régularisation de la TVA initialement déduite. Si la TVA a été déduite sur le montant brut de l'achat, l'entreprise doit reverser la TVA correspondant à la réduction obtenue.",[],{},{"nodeType":121,"data":251,"content":252},{},[253],{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"Réduction des charges déductibles : Les montants enregistrés au crédit du compte 6097 viennent diminuer les charges d'exploitation de l'entreprise, ce qui a pour effet d'augmenter le résultat fiscal imposable.",[],{},{"nodeType":121,"data":261,"content":262},{},[263],{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Valorisation des stocks : Les rabais, remises et ristournes obtenus sur achats de marchandises peuvent avoir un impact sur la valorisation des stocks si l'entreprise utilise la méthode du coût d'achat. Dans ce cas, ces réductions commerciales doivent être prises en compte pour déterminer le coût d'entrée en stock.",[],{},{"nodeType":121,"data":271,"content":272},{},[273],{"nodeType":87,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Justification en cas de contrôle fiscal : L'entreprise doit conserver tous les documents justificatifs (avoirs, notes de crédit, contrats commerciaux) relatifs aux rabais, remises et ristournes enregistrés au compte 6097, afin de pouvoir les présenter en cas de contrôle fiscal.",[],{},{"nodeType":121,"data":281,"content":282},{},[283],{"nodeType":87,"data":284,"content":285},{},[286],{"nodeType":82,"value":287,"marks":288,"data":289},"Distinction des réductions commerciales et financières : Les escomptes de règlement, qui sont des réductions financières et non commerciales, ne doivent pas être comptabilisés dans le compte 6097 mais dans un compte financier (765 - Escomptes obtenus).",[],{},{"nodeType":95,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"3 points clés à retenir sur le compte 6097",[],{},{"nodeType":173,"data":298,"content":299},{},[300,310,320],{"nodeType":121,"data":301,"content":302},{},[303],{"nodeType":87,"data":304,"content":305},{},[306],{"nodeType":82,"value":307,"marks":308,"data":309},"Fonction correctrice : Le compte 6097 a une fonction correctrice des achats de marchandises, venant diminuer le coût d'achat réel après obtention de réductions commerciales non déduites sur les factures initiales.",[],{},{"nodeType":121,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316],{"nodeType":82,"value":317,"marks":318,"data":319},"Distinction temporelle : Ce compte n'est utilisé que pour les rabais, remises et ristournes obtenus postérieurement à la comptabilisation des factures d'achat, jamais pour ceux figurant directement sur les factures.",[],{},{"nodeType":121,"data":321,"content":322},{},[323],{"nodeType":87,"data":324,"content":325},{},[326],{"nodeType":82,"value":327,"marks":328,"data":329},"Traçabilité analytique : L'utilisation du compte 6097 permet une meilleure analyse de la performance des achats en isolant les réductions commerciales obtenues par type d'approvisionnement.",[],{},"compte-6097-de-marchandises",false,[333],{"metadata":334,"sys":337,"fields":349},{"tags":335,"concepts":336},[],[],{"space":338,"id":340,"type":16,"createdAt":341,"updatedAt":342,"environment":343,"publishedVersion":345,"revision":62,"contentType":346,"locale":29},{"sys":339},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":344},{"id":21,"type":12,"linkType":22},24,{"sys":347},{"type":12,"linkType":27,"id":348},"category",{"contentfulName":350,"modelCategoryName":351,"slug":352,"contentTypeSlug":353,"metaTitle":355,"metaDescription":356,"mainTitle":357,"subtitle":374,"heroImage":375,"ctaButton":397,"ctaLink":398},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[354],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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