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Il s'agit d'un sous-compte du compte 615 \"Entretien et réparation\" qui fait partie des services extérieurs (classe 61).",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet de comptabiliser les interventions réalisées par des tiers sur les biens mobiliers de l'entreprise, tels que :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151,161],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Le matériel de transport (véhicules, chariots élévateurs, etc.)",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Le matériel de bureau et informatique (ordinateurs, imprimantes, etc.)",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Le mobilier (bureaux, chaises, armoires, etc.)",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Les équipements et outillages",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Les emballages récupérables",[],{},{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Le compte 6155 se distingue du compte 6152 qui concerne spécifiquement l'entretien et la réparation des biens immobiliers (bâtiments, constructions, etc.) et du compte 6156 dédié aux contrats de maintenance.",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 6155 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 6155 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":193,"data":194,"content":195},"ordered-list",{},[196,249,292],{"nodeType":121,"data":197,"content":198},{},[199,206],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Réparations courantes sur les biens mobiliers de l'entreprise réalisées par des prestataires externes, comme :",[],{},{"nodeType":117,"data":207,"content":208},{},[209,219,229,239],{"nodeType":121,"data":210,"content":211},{},[212],{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Réparation d'un véhicule de société",[],{},{"nodeType":121,"data":220,"content":221},{},[222],{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"Remise en état d'une machine de production",[],{},{"nodeType":121,"data":230,"content":231},{},[232],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Réparation de matériel informatique",[],{},{"nodeType":121,"data":240,"content":241},{},[242],{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Remise en état du mobilier de bureau",[],{},{"nodeType":121,"data":250,"content":251},{},[252,259],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Entretien préventif des biens mobiliers effectué par des tiers :",[],{},{"nodeType":117,"data":260,"content":261},{},[262,272,282],{"nodeType":121,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Révision périodique des véhicules",[],{},{"nodeType":121,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Nettoyage spécialisé d'équipements",[],{},{"nodeType":121,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Entretien courant des machines et outillages",[],{},{"nodeType":121,"data":293,"content":294},{},[295,302],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Petites interventions qui ne modifient pas la nature ou la durée de vie du bien :",[],{},{"nodeType":117,"data":303,"content":304},{},[305,315,325],{"nodeType":121,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311],{"nodeType":82,"value":312,"marks":313,"data":314},"Remplacement de pièces d'usure",[],{},{"nodeType":121,"data":316,"content":317},{},[318],{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Interventions de maintenance corrective",[],{},{"nodeType":121,"data":326,"content":327},{},[328],{"nodeType":87,"data":329,"content":330},{},[331],{"nodeType":82,"value":332,"marks":333,"data":334},"Petits travaux de remise en état",[],{},{"nodeType":87,"data":336,"content":337},{},[338],{"nodeType":82,"value":339,"marks":340,"data":341},"Il est important de noter que les dépenses d'entretien et de réparation comptabilisées au compte 6155 ne doivent pas augmenter la valeur ou la durée d'utilisation du bien concerné. Si les travaux ont pour effet d'améliorer l'actif ou d'allonger sa durée d'utilisation, ils doivent être comptabilisés en immobilisations.",[],{},{"nodeType":95,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"Quels sont les impacts fiscaux du compte 6155 ?",[],{},{"nodeType":87,"data":350,"content":351},{},[352],{"nodeType":82,"value":353,"marks":354,"data":355},"L'utilisation du compte 6155 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":193,"data":357,"content":358},{},[359,369,402,412],{"nodeType":121,"data":360,"content":361},{},[362],{"nodeType":87,"data":363,"content":364},{},[365],{"nodeType":82,"value":366,"marks":367,"data":368},"Déductibilité fiscale immédiate : Les dépenses d'entretien et de réparation sur biens mobiliers sont intégralement déductibles du résultat fiscal de l'exercice au cours duquel elles sont engagées, contrairement aux dépenses d'investissement qui doivent être amorties sur plusieurs années.",[],{},{"nodeType":121,"data":370,"content":371},{},[372,379],{"nodeType":87,"data":373,"content":374},{},[375],{"nodeType":82,"value":376,"marks":377,"data":378},"Distinction avec les immobilisations : Il est essentiel de bien distinguer les dépenses d'entretien et de réparation (charges) des dépenses d'amélioration ou de prolongation de la durée de vie (immobilisations) :",[],{},{"nodeType":117,"data":380,"content":381},{},[382,392],{"nodeType":121,"data":383,"content":384},{},[385],{"nodeType":87,"data":386,"content":387},{},[388],{"nodeType":82,"value":389,"marks":390,"data":391},"Une réparation qui maintient simplement le bien en état de fonctionnement est une charge déductible",[],{},{"nodeType":121,"data":393,"content":394},{},[395],{"nodeType":87,"data":396,"content":397},{},[398],{"nodeType":82,"value":399,"marks":400,"data":401},"Une intervention qui améliore le bien ou prolonge significativement sa durée d'utilisation doit être immobilisée",[],{},{"nodeType":121,"data":403,"content":404},{},[405],{"nodeType":87,"data":406,"content":407},{},[408],{"nodeType":82,"value":409,"marks":410,"data":411},"TVA récupérable : La TVA sur les dépenses d'entretien et de réparation est généralement récupérable selon les règles habituelles, sous réserve des limitations applicables à certains biens comme les véhicules de tourisme.",[],{},{"nodeType":121,"data":413,"content":414},{},[415],{"nodeType":87,"data":416,"content":417},{},[418],{"nodeType":82,"value":419,"marks":420,"data":421},"Justification des dépenses : En cas de contrôle fiscal, l'entreprise doit pouvoir justifier la nature des dépenses enregistrées au compte 6155 par des factures détaillées précisant la nature des interventions réalisées.",[],{},{"nodeType":95,"data":423,"content":424},{},[425],{"nodeType":82,"value":426,"marks":427,"data":428},"3 point clés à retenir sur le compte 6155",[],{},{"nodeType":193,"data":430,"content":431},{},[432,442,452],{"nodeType":121,"data":433,"content":434},{},[435],{"nodeType":87,"data":436,"content":437},{},[438],{"nodeType":82,"value":439,"marks":440,"data":441},"Distinction charge/immobilisation : Le compte 6155 ne doit enregistrer que les dépenses qui maintiennent les biens mobiliers en état de fonctionnement sans en augmenter la valeur ou la durée d'utilisation.",[],{},{"nodeType":121,"data":443,"content":444},{},[445],{"nodeType":87,"data":446,"content":447},{},[448],{"nodeType":82,"value":449,"marks":450,"data":451},"Impact fiscal immédiat : Contrairement aux immobilisations, les dépenses enregistrées au compte 6155 sont intégralement déductibles du résultat fiscal de l'exercice.",[],{},{"nodeType":121,"data":453,"content":454},{},[455],{"nodeType":87,"data":456,"content":457},{},[458],{"nodeType":82,"value":459,"marks":460,"data":461},"Documentation précise : Une bonne documentation des interventions est essentielle pour justifier la nature des dépenses (entretien/réparation vs amélioration) en cas de contrôle fiscal.",[],{},"compte-6155-sur-biens-mobiliers",false,[465],{"metadata":466,"sys":469,"fields":481},{"tags":467,"concepts":468},[],[],{"space":470,"id":472,"type":16,"createdAt":473,"updatedAt":474,"environment":475,"publishedVersion":477,"revision":62,"contentType":478,"locale":29},{"sys":471},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":476},{"id":21,"type":12,"linkType":22},24,{"sys":479},{"type":12,"linkType":27,"id":480},"category",{"contentfulName":482,"modelCategoryName":483,"slug":484,"contentTypeSlug":485,"metaTitle":487,"metaDescription":488,"mainTitle":489,"subtitle":506,"heroImage":507,"ctaButton":529,"ctaLink":530},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[486],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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