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",[],{},{"nodeType":89,"data":110,"content":111},{},[112,116,124,128,136],{"nodeType":84,"value":113,"marks":114,"data":115},"Le compte 6226 se distingue des autres comptes de services externes comme le ",[],{},{"nodeType":97,"data":117,"content":119},{"uri":118},"/fr/fiches-pratiques/plan-comptable/compte-61-services-exterieurs",[120],{"nodeType":84,"value":121,"marks":122,"data":123},"621",[],{},{"nodeType":84,"value":125,"marks":126,"data":127}," (sous-traitance générale) qui concerne les prestations directement liées à la production, ou le ",[],{},{"nodeType":97,"data":129,"content":131},{"uri":130},"/fr/fiches-pratiques/plan-comptable/compte-6227-frais-d-actes-et-de-contentieux",[132],{"nodeType":84,"value":133,"marks":134,"data":135},"6227",[],{},{"nodeType":84,"value":137,"marks":138,"data":139}," (frais d'actes et contentieux) qui couvre spécifiquement les frais juridiques liés à des procédures.",[],{},{"nodeType":141,"data":142,"content":167},"embedded-entry-block",{"target":143},{"metadata":144,"sys":147,"fields":158},{"tags":145,"concepts":146},[],[],{"space":148,"id":150,"type":16,"createdAt":151,"updatedAt":151,"environment":152,"publishedVersion":154,"revision":46,"contentType":155,"locale":29},{"sys":149},{"type":12,"linkType":13,"id":14},"4NaOPs2Ts2j2eIfIFJ4SDJ","2025-06-05T09:01:03.046Z",{"sys":153},{"id":21,"type":12,"linkType":22},15,{"sys":156},{"type":12,"linkType":27,"id":157},"demoBanner",{"contentfulName":159,"backgroundColor":160,"variant":161,"title":162,"subtitle":163,"ctaText":164,"ctaLink":165,"steps":166},"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,[],{"nodeType":89,"data":169,"content":170},{},[171],{"nodeType":84,"value":172,"marks":173,"data":174},"",[],{},{"nodeType":80,"data":176,"content":177},{},[178],{"nodeType":84,"value":179,"marks":180,"data":181},"Quand utiliser le compte 6226 ?",[],{},{"nodeType":89,"data":183,"content":184},{},[185,189,195,199,204],{"nodeType":84,"value":186,"marks":187,"data":188},"Le ",[],{},{"nodeType":84,"value":190,"marks":191,"data":194},"compte 6226",[192],{"type":193},"bold",{},{"nodeType":84,"value":196,"marks":197,"data":198}," est utilisé pour comptabiliser tous les ",[],{},{"nodeType":84,"value":200,"marks":201,"data":203},"honoraires versés à des prestataires extérieurs",[202],{"type":193},{},{"nodeType":84,"value":205,"marks":206,"data":207},", c’est-à-dire les rémunérations pour des prestations de services intellectuels, de conseil ou d’assistance fournies à l’entreprise. Il s’agit d’un compte de charges destiné à enregistrer :",[],{},{"nodeType":209,"data":210,"content":211},"unordered-list",{},[212,223,233],{"nodeType":213,"data":214,"content":215},"list-item",{},[216],{"nodeType":89,"data":217,"content":218},{},[219],{"nodeType":84,"value":220,"marks":221,"data":222},"Les honoraires d’experts-comptables, commissaires aux comptes, avocats, consultants, notaires, architectes, conseils juridiques, fiscalistes, etc.",[],{},{"nodeType":213,"data":224,"content":225},{},[226],{"nodeType":89,"data":227,"content":228},{},[229],{"nodeType":84,"value":230,"marks":231,"data":232},"Les prestations de conseil en gestion, organisation, marketing, communication, informatique, ressources humaines, etc.",[],{},{"nodeType":213,"data":234,"content":235},{},[236],{"nodeType":89,"data":237,"content":238},{},[239],{"nodeType":84,"value":240,"marks":241,"data":242},"Les honoraires versés à des professionnels indépendants (freelance, consultant, formateur extérieur, traducteur, graphiste, etc.), hors prestations relevant d’autres comptes spécifiques (ex : 6227 pour frais d’actes et de contentieux).",[],{},{"nodeType":89,"data":244,"content":245},{},[246],{"nodeType":84,"value":172,"marks":247,"data":248},[],{},{"nodeType":80,"data":250,"content":251},{},[252],{"nodeType":84,"value":253,"marks":254,"data":255},"Exemples d’utilisation du compte 6226",[],{},{"nodeType":209,"data":257,"content":258},{},[259,269,279,289,299],{"nodeType":213,"data":260,"content":261},{},[262],{"nodeType":89,"data":263,"content":264},{},[265],{"nodeType":84,"value":266,"marks":267,"data":268},"Facture d’un cabinet d’expertise comptable pour la tenue ou la révision des comptes.",[],{},{"nodeType":213,"data":270,"content":271},{},[272],{"nodeType":89,"data":273,"content":274},{},[275],{"nodeType":84,"value":276,"marks":277,"data":278},"Paiement d’honoraires à un avocat pour une consultation ou une assistance juridique (hors 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?",[],{},{"nodeType":89,"data":323,"content":324},{},[325],{"nodeType":84,"value":326,"marks":327,"data":328},"Les honoraires enregistrés au compte 6226 ont plusieurs implications fiscales importantes :",[],{},{"nodeType":209,"data":330,"content":331},{},[332,342,352,362,372],{"nodeType":213,"data":333,"content":334},{},[335],{"nodeType":89,"data":336,"content":337},{},[338],{"nodeType":84,"value":339,"marks":340,"data":341},"Déductibilité fiscale : Ces charges sont généralement déductibles du résultat imposable, à condition qu'elles correspondent à des prestations réelles, justifiées par des factures conformes, et engagées dans l'intérêt direct de l'entreprise.",[],{},{"nodeType":213,"data":343,"content":344},{},[345],{"nodeType":89,"data":346,"content":347},{},[348],{"nodeType":84,"value":349,"marks":350,"data":351},"Obligation déclarative : Les honoraires versés doivent être déclarés à l'administration fiscale via la déclaration DAS2 (ou déclaration n°2067 pour les sociétés soumises à l'IS) lorsqu'ils dépassent un certain montant annuel par bénéficiaire.",[],{},{"nodeType":213,"data":353,"content":354},{},[355],{"nodeType":89,"data":356,"content":357},{},[358],{"nodeType":84,"value":359,"marks":360,"data":361},"TVA récupérable : La TVA sur les honoraires est généralement récupérable selon les règles habituelles, à condition que les factures soient conformes aux exigences légales.",[],{},{"nodeType":213,"data":363,"content":364},{},[365],{"nodeType":89,"data":366,"content":367},{},[368],{"nodeType":84,"value":369,"marks":370,"data":371},"Retenue à la source : Pour les honoraires versés à des prestataires non-résidents fiscaux en France, une retenue à la source peut être applicable selon les conventions fiscales internationales.",[],{},{"nodeType":213,"data":373,"content":374},{},[375],{"nodeType":89,"data":376,"content":377},{},[378],{"nodeType":84,"value":379,"marks":380,"data":381},"Contrôle fiscal : Les honoraires font souvent l'objet d'une attention 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Il est donc essentiel de conserver tous les justificatifs détaillant la nature précise des prestations.",[],{},{"nodeType":89,"data":383,"content":384},{},[385],{"nodeType":84,"value":172,"marks":386,"data":387},[],{},{"nodeType":389,"data":390,"content":391},"heading-3",{},[392],{"nodeType":84,"value":393,"marks":394,"data":395},"3 Points clés sur le compte 6226",[],{},{"nodeType":209,"data":397,"content":398},{},[399,418,471],{"nodeType":213,"data":400,"content":401},{},[402],{"nodeType":89,"data":403,"content":404},{},[405,409,414],{"nodeType":84,"value":406,"marks":407,"data":408},"Le compte 6226 concerne les ",[],{},{"nodeType":84,"value":410,"marks":411,"data":413},"prestations intellectuelles et de conseil ",[412],{"type":193},{},{"nodeType":84,"value":415,"marks":416,"data":417},"fournies par des tiers, dans le cadre normal de l’activité de l’entreprise.",[],{},{"nodeType":213,"data":419,"content":420},{},[421,428],{"nodeType":89,"data":422,"content":423},{},[424],{"nodeType":84,"value":425,"marks":426,"data":427},"Il ne doit pas être utilisé pour :",[],{},{"nodeType":209,"data":429,"content":430},{},[431,451,461],{"nodeType":213,"data":432,"content":433},{},[434],{"nodeType":89,"data":435,"content":436},{},[437,441,447],{"nodeType":84,"value":438,"marks":439,"data":440},"Les frais d’actes et de contentieux (",[],{},{"nodeType":97,"data":442,"content":443},{"uri":130},[444],{"nodeType":84,"value":133,"marks":445,"data":446},[],{},{"nodeType":84,"value":448,"marks":449,"data":450},"),",[],{},{"nodeType":213,"data":452,"content":453},{},[454],{"nodeType":89,"data":455,"content":456},{},[457],{"nodeType":84,"value":458,"marks":459,"data":460},"Les honoraires intégrés au coût d’une immobilisation (à rattacher à la classe 2 si nécessaire),",[],{},{"nodeType":213,"data":462,"content":463},{},[464],{"nodeType":89,"data":465,"content":466},{},[467],{"nodeType":84,"value":468,"marks":469,"data":470},"Les salaires et charges sociales (classe 64).",[],{},{"nodeType":213,"data":472,"content":473},{},[474],{"nodeType":89,"data":475,"content":476},{},[477],{"nodeType":84,"value":478,"marks":479,"data":480},"Ce compte s’applique aussi bien à des missions ponctuelles qu’à des interventions régulières.",[],{},{"nodeType":89,"data":482,"content":483},{},[484],{"nodeType":84,"value":172,"marks":485,"data":486},[],{},"compte-6226-honoraires",[489],{"metadata":490,"sys":493,"fields":505},{"tags":491,"concepts":492},[],[],{"space":494,"id":496,"type":16,"createdAt":497,"updatedAt":498,"environment":499,"publishedVersion":501,"revision":64,"contentType":502,"locale":29},{"sys":495},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":500},{"id":21,"type":12,"linkType":22},24,{"sys":503},{"type":12,"linkType":27,"id":504},"category",{"contentfulName":506,"modelCategoryName":507,"slug":508,"contentTypeSlug":509,"metaTitle":511,"metaDescription":512,"mainTitle":513,"subtitle":530,"heroImage":531,"ctaButton":553,"ctaLink":554},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[510],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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