[{"data":1,"prerenderedAt":27757},["ShallowReactive",2],{"tip-plan-comptable-compte-6232-echantillons":3,"plan-comptable-compte-6232-echantillons-similars":551},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6232-echantillons",{"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","7gIhPRxQBxDjaBa7wFPcQT","Entry","2025-05-27T14:01:19.269Z","2025-06-03T09:53:09.579Z",{"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":482,"faq_structured_data":483,"category":484},"6232 - Echantillons",{"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",{},[77,86,94,102,113,198,205,212,219,273,280,287,294,317,350,363,396,409,435,442,449],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 6232 - Échantillons",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Subdivision du compte 623 \"Publicité, publications, relations publiques\" dans le Plan Comptable Général 2025",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 6232 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 6232 - Échantillons est utilisé pour enregistrer les charges liées à la distribution d'échantillons dans le cadre des activités de publicité, marketing et relations publiques d'une entreprise.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\nCe compte fait partie de la classe 6 du PCG 2025 qui regroupe les comptes de charges. Plus précisément, il s'agit d'une subdivision du compte 623 - Publicité, publications, relations publiques qui comprend également d'autres sous-comptes :",[],{},{"nodeType":114,"data":115,"content":116},"unordered-list",{},[117,128,138,148,158,168,178,188],{"nodeType":118,"data":119,"content":120},"list-item",{},[121],{"nodeType":87,"data":122,"content":123},{},[124],{"nodeType":82,"value":125,"marks":126,"data":127},"6231 : Annonces et insertions",[],{},{"nodeType":118,"data":129,"content":130},{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"6232 : Échantillons",[],{},{"nodeType":118,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"6233 : Foires et expositions",[],{},{"nodeType":118,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"6234 : Cadeaux à la clientèle",[],{},{"nodeType":118,"data":159,"content":160},{},[161],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"6235 : Primes",[],{},{"nodeType":118,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"6236 : Catalogues et imprimés",[],{},{"nodeType":118,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"6237 : Publications",[],{},{"nodeType":118,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"6238 : Divers (pourboires, dons courants)",[],{},{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Le compte 6232 permet d'isoler spécifiquement les dépenses relatives aux échantillons distribués gratuitement dans un objectif commercial ou promotionnel, ce qui facilite le suivi et l'analyse de ces coûts marketing.",[],{},{"nodeType":95,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Quand utiliser le compte 6232 ?",[],{},{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Le compte 6232 - Échantillons doit être utilisé dans les situations suivantes :",[],{},{"nodeType":220,"data":221,"content":222},"ordered-list",{},[223,233,243,253,263],{"nodeType":118,"data":224,"content":225},{},[226],{"nodeType":87,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"Lors de la distribution gratuite d'échantillons de produits à des clients potentiels ou existants dans un objectif promotionnel",[],{},{"nodeType":118,"data":234,"content":235},{},[236],{"nodeType":87,"data":237,"content":238},{},[239],{"nodeType":82,"value":240,"marks":241,"data":242},"Pour comptabiliser le coût de fabrication ou d'achat des produits destinés à être distribués comme échantillons",[],{},{"nodeType":118,"data":244,"content":245},{},[246],{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Lorsque l'entreprise engage des frais spécifiques liés à la préparation, au conditionnement ou à l'emballage d'échantillons",[],{},{"nodeType":118,"data":254,"content":255},{},[256],{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Pour enregistrer les dépenses d'expédition d'échantillons envoyés gratuitement aux clients ou prospects",[],{},{"nodeType":118,"data":264,"content":265},{},[266],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Dans le cadre de campagnes marketing impliquant la distribution d'échantillons lors d'événements promotionnels",[],{},{"nodeType":87,"data":274,"content":275},{},[276],{"nodeType":82,"value":277,"marks":278,"data":279},"Ce compte permet de distinguer clairement les dépenses liées aux échantillons des autres charges de publicité et de promotion, facilitant ainsi l'analyse de l'efficacité des différentes stratégies marketing et le contrôle budgétaire de ces activités.",[],{},{"nodeType":95,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"Quels sont les impacts fiscaux du compte 6232 ?",[],{},{"nodeType":87,"data":288,"content":289},{},[290],{"nodeType":82,"value":291,"marks":292,"data":293},"L'utilisation du compte 6232 - Échantillons présente plusieurs implications fiscales importantes :",[],{},{"nodeType":220,"data":295,"content":296},{},[297,307],{"nodeType":118,"data":298,"content":299},{},[300],{"nodeType":87,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"Déductibilité fiscale : Les dépenses d'échantillons sont généralement déductibles du résultat fiscal de l'entreprise en tant que charges d'exploitation, à condition qu'elles soient engagées dans l'intérêt de l'entreprise et correctement justifiées.",[],{},{"nodeType":118,"data":308,"content":309},{},[310],{"nodeType":87,"data":311,"content":312},{},[313],{"nodeType":82,"value":314,"marks":315,"data":316},"TVA :",[],{},{"nodeType":114,"data":318,"content":319},{},[320,330,340],{"nodeType":118,"data":321,"content":322},{},[323],{"nodeType":87,"data":324,"content":325},{},[326],{"nodeType":82,"value":327,"marks":328,"data":329},"La TVA sur les achats d'échantillons est normalement récupérable lorsque ces échantillons sont destinés à la promotion des ventes",[],{},{"nodeType":118,"data":331,"content":332},{},[333],{"nodeType":87,"data":334,"content":335},{},[336],{"nodeType":82,"value":337,"marks":338,"data":339},"Toutefois, des règles spécifiques s'appliquent selon la valeur unitaire des échantillons et leur mode de distribution",[],{},{"nodeType":118,"data":341,"content":342},{},[343],{"nodeType":87,"data":344,"content":345},{},[346],{"nodeType":82,"value":347,"marks":348,"data":349},"Les échantillons de faible valeur distribués gratuitement ne sont généralement pas soumis à la TVA sur la valeur du produit offert",[],{},{"nodeType":220,"data":351,"content":352},{},[353],{"nodeType":118,"data":354,"content":355},{},[356],{"nodeType":87,"data":357,"content":358},{},[359],{"nodeType":82,"value":360,"marks":361,"data":362},"Documentation requise : Pour justifier la déductibilité fiscale et le traitement en matière de TVA, l'entreprise doit conserver :",[],{},{"nodeType":114,"data":364,"content":365},{},[366,376,386],{"nodeType":118,"data":367,"content":368},{},[369],{"nodeType":87,"data":370,"content":371},{},[372],{"nodeType":82,"value":373,"marks":374,"data":375},"Les factures d'achat des produits destinés à être distribués comme échantillons",[],{},{"nodeType":118,"data":377,"content":378},{},[379],{"nodeType":87,"data":380,"content":381},{},[382],{"nodeType":82,"value":383,"marks":384,"data":385},"Les justificatifs de distribution (listes de destinataires, événements, etc.)",[],{},{"nodeType":118,"data":387,"content":388},{},[389],{"nodeType":87,"data":390,"content":391},{},[392],{"nodeType":82,"value":393,"marks":394,"data":395},"La preuve du caractère promotionnel de ces distributions",[],{},{"nodeType":220,"data":397,"content":398},{},[399],{"nodeType":118,"data":400,"content":401},{},[402],{"nodeType":87,"data":403,"content":404},{},[405],{"nodeType":82,"value":406,"marks":407,"data":408},"Distinction avec les cadeaux clients : Il est important de distinguer comptablement les échantillons (compte 6232) des cadeaux à la clientèle (compte 6234), car leurs traitements fiscaux peuvent différer, notamment en matière de seuils de déductibilité et de TVA.",[],{},{"nodeType":87,"data":410,"content":411},{},[412,416,422,426,431],{"nodeType":82,"value":413,"marks":414,"data":415},"Les dotations aux provisions pour dépréciation sont enregistrées au débit du compte ",[],{},{"nodeType":82,"value":417,"marks":418,"data":421},"6817 \"Dotations pour dépréciations des actifs circulants\"",[419],{"type":420},"bold",{},{"nodeType":82,"value":423,"marks":424,"data":425}," par le crédit du compte ",[],{},{"nodeType":82,"value":427,"marks":428,"data":430},"491 \"Dépréciations des comptes de clients",[429],{"type":420},{},{"nodeType":82,"value":432,"marks":433,"data":434},"\". ",[],{},{"nodeType":87,"data":436,"content":437},{},[438],{"nodeType":82,"value":439,"marks":440,"data":441},"En cas de recouvrement partiel d'une créance douteuse, le montant encaissé vient réduire le solde du compte 416, et la provision constituée doit être ajustée en conséquence. Si la situation du client s'améliore et que la créance n'est plus considérée comme douteuse, elle peut être reclassée dans le compte 411.",[],{},{"nodeType":95,"data":443,"content":444},{},[445],{"nodeType":82,"value":446,"marks":447,"data":448},"3 point clés à retenir sur le compte 6232",[],{},{"nodeType":220,"data":450,"content":451},{},[452,462,472],{"nodeType":118,"data":453,"content":454},{},[455],{"nodeType":87,"data":456,"content":457},{},[458],{"nodeType":82,"value":459,"marks":460,"data":461},"Objectif commercial spécifique : Le compte 6232 est exclusivement dédié aux échantillons distribués dans un but promotionnel, permettant aux clients potentiels de tester gratuitement un produit avant achat.",[],{},{"nodeType":118,"data":463,"content":464},{},[465],{"nodeType":87,"data":466,"content":467},{},[468],{"nodeType":82,"value":469,"marks":470,"data":471},"Distinction essentielle : Les échantillons doivent être distingués des cadeaux clients (compte 6234) et des autres dépenses publicitaires pour une gestion comptable et fiscale optimale.",[],{},{"nodeType":118,"data":473,"content":474},{},[475],{"nodeType":87,"data":476,"content":477},{},[478],{"nodeType":82,"value":479,"marks":480,"data":481},"Traçabilité nécessaire : Pour justifier ces dépenses, l'entreprise doit maintenir une documentation précise sur la nature, la quantité et la destination des échantillons distribués.",[],{},"compte-6232-echantillons",false,[485],{"metadata":486,"sys":489,"fields":501},{"tags":487,"concepts":488},[],[],{"space":490,"id":492,"type":16,"createdAt":493,"updatedAt":494,"environment":495,"publishedVersion":497,"revision":62,"contentType":498,"locale":29},{"sys":491},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":496},{"id":21,"type":12,"linkType":22},24,{"sys":499},{"type":12,"linkType":27,"id":500},"category",{"contentfulName":502,"modelCategoryName":503,"slug":504,"contentTypeSlug":505,"metaTitle":507,"metaDescription":508,"mainTitle":509,"subtitle":526,"heroImage":527,"ctaButton":549,"ctaLink":550},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[506],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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