[{"data":1,"prerenderedAt":27587},["ShallowReactive",2],{"tip-plan-comptable-compte-612-redevances-de-credit-bail":3,"plan-comptable-compte-612-redevances-de-credit-bail-similars":381},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-612-redevances-de-credit-bail",{"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","4sTnIMpFilAiX9NpFwn7kL","Entry","2025-05-27T14:00:59.263Z","2025-06-03T09:52:50.128Z",{"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":312,"faq_structured_data":313,"category":314},"612 - Redevances de crédit-bail",{"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",{},[77,86,94,102,109,116,123,158,165,172,179,222,265,272,279],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 612 - Redevances de crédit-bail",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les redevances et loyers liés aux biens en crédit-bail dans la comptabilité du preneur.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 612 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 612 \"Redevances de crédit-bail\" est utilisé pour enregistrer les factures de redevances ou de loyers concernant l'utilisation de biens en crédit-bail. Ce compte fait partie de la classe 6 dans le Plan Comptable Général 2025, plus précisément des comptes 61/62 qui regroupent les charges externes autres que les achats, provenant des tiers.\n\nLe crédit-bail est un contrat de location avec option d'achat à terme. Dans ce mécanisme, le preneur (l'entreprise) verse des redevances périodiques au bailleur (propriétaire juridique du bien) en contrepartie de l'utilisation du bien. Ces redevances constituent des charges d'exploitation pour l'entreprise utilisatrice.\n\nLe compte 612 permet de distinguer spécifiquement les charges liées au crédit-bail des autres services extérieurs, ce qui facilite le suivi de ces engagements particuliers et leur traitement comptable et fiscal.",[],{},{"nodeType":95,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Quand utiliser le compte 612 ?",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 612 est utilisé dans les situations suivantes :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Lors du paiement des échéances de crédit-bail : à chaque versement d'une redevance périodique pour l'utilisation d'un bien en crédit-bail, qu'il s'agisse de biens mobiliers (matériel, équipement, véhicules) ou immobiliers (locaux, terrains)",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Pour comptabiliser les loyers de crédit-bail : toutes les factures relatives aux redevances de crédit-bail sont enregistrées au débit de ce compte",[],{},{"nodeType":128,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Pendant toute la durée du contrat de crédit-bail : le compte 612 est utilisé tout au long de la période contractuelle, jusqu'à la levée éventuelle de l'option d'achat",[],{},{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Il est important de noter que selon l'article 212-5 du PCG 2025, \"Le titulaire d'un contrat de crédit-bail comptabilise en charges les sommes dues au titre de la période de location.\" Ainsi, contrairement à un bien acquis directement, le bien en crédit-bail n'apparaît pas à l'actif du bilan tant que l'option d'achat n'est pas levée.\n\nÀ la levée de l'option d'achat, l'immobilisation est alors inscrite à l'actif du bilan pour un montant établi conformément aux règles de détermination de la valeur d'entrée, et le compte 612 n'est plus utilisé pour ce bien.",[],{},{"nodeType":95,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Quels sont les impacts fiscaux du compte 612 ?",[],{},{"nodeType":87,"data":173,"content":174},{},[175],{"nodeType":82,"value":176,"marks":177,"data":178},"L'utilisation du compte 612 pour les redevances de crédit-bail présente plusieurs implications fiscales importantes :",[],{},{"nodeType":124,"data":180,"content":181},{},[182,192,202,212],{"nodeType":128,"data":183,"content":184},{},[185],{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Déductibilité fiscale : Les redevances de crédit-bail sont intégralement déductibles du résultat fiscal de l'entreprise en tant que charges d'exploitation, ce qui constitue un avantage fiscal par rapport à l'acquisition directe où seuls les amortissements et les frais financiers sont déductibles",[],{},{"nodeType":128,"data":193,"content":194},{},[195],{"nodeType":87,"data":196,"content":197},{},[198],{"nodeType":82,"value":199,"marks":200,"data":201},"TVA récupérable : La TVA sur les redevances de crédit-bail est généralement récupérable selon les règles habituelles applicables aux biens et services, sous réserve des exclusions légales (notamment pour les véhicules de tourisme)",[],{},{"nodeType":128,"data":203,"content":204},{},[205],{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Obligations déclaratives spécifiques : Le PCG 2025 prévoit des obligations d'information en annexe concernant les engagements de crédit-bail. Le compte 8016 \"Redevances crédit-bail restant à courir\" doit être utilisé pour suivre ces engagements hors bilan",[],{},{"nodeType":128,"data":213,"content":214},{},[215],{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Retraitement pour l'information financière : Bien que les biens en crédit-bail ne figurent pas au bilan pendant la durée du contrat, l'annexe aux comptes annuels doit présenter des informations détaillées sur ces opérations, notamment :",[],{},{"nodeType":124,"data":223,"content":224},{},[225,235,245,255],{"nodeType":128,"data":226,"content":227},{},[228],{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"La valeur des biens au moment de la signature du contrat",[],{},{"nodeType":128,"data":236,"content":237},{},[238],{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"Le montant des redevances de l'exercice et le cumul des redevances des exercices précédents",[],{},{"nodeType":128,"data":246,"content":247},{},[248],{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"Les dotations aux amortissements qui auraient été enregistrées si les biens avaient été acquis",[],{},{"nodeType":128,"data":256,"content":257},{},[258],{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"L'évaluation des redevances restant à payer et le prix d'achat résiduel",[],{},{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Ces informations permettent aux utilisateurs des états financiers d'apprécier l'impact qu'aurait eu l'acquisition directe de ces biens sur la situation financière de l'entreprise.",[],{},{"nodeType":95,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"3 points clés à retenir sur le compte 612",[],{},{"nodeType":124,"data":280,"content":281},{},[282,292,302],{"nodeType":128,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Le compte 612 permet d'enregistrer uniquement les redevances de crédit-bail, qui constituent des charges d'exploitation intégralement déductibles fiscalement, contrairement à l'acquisition directe où seuls les amortissements et frais financiers sont déductibles.",[],{},{"nodeType":128,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Pendant la durée du contrat, le bien en crédit-bail ne figure pas à l'actif du bilan mais fait l'objet d'informations détaillées en annexe et d'un suivi en comptabilité d'engagement (compte 8016).",[],{},{"nodeType":128,"data":303,"content":304},{},[305],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"À la levée de l'option d'achat, le bien est inscrit à l'actif du bilan pour sa valeur d'acquisition et le compte 612 n'est plus utilisé pour ce bien.",[],{},"compte-612-redevances-de-credit-bail",false,[315],{"metadata":316,"sys":319,"fields":331},{"tags":317,"concepts":318},[],[],{"space":320,"id":322,"type":16,"createdAt":323,"updatedAt":324,"environment":325,"publishedVersion":327,"revision":62,"contentType":328,"locale":29},{"sys":321},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":326},{"id":21,"type":12,"linkType":22},24,{"sys":329},{"type":12,"linkType":27,"id":330},"category",{"contentfulName":332,"modelCategoryName":333,"slug":334,"contentTypeSlug":335,"metaTitle":337,"metaDescription":338,"mainTitle":339,"subtitle":356,"heroImage":357,"ctaButton":379,"ctaLink":380},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[336],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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