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Il fait partie de la classe 6 (Comptes de charges) et plus précisément de la catégorie des autres services extérieurs (comptes 62).",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet de centraliser et de suivre :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Les frais postaux : affranchissement du courrier, envois recommandés, colis, services d'expédition et de distribution",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Les frais de télécommunications : téléphonie fixe et mobile, abonnements internet, services de visioconférence, hébergement de sites web, messageries électroniques professionnelles",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 626 s'inscrit dans la logique de classification des charges externes de l'entreprise, permettant de distinguer ces dépenses spécifiques des autres services extérieurs comme les frais de déplacement (625), les services bancaires (627) ou les frais divers (628).",[],{},{"nodeType":95,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Quand utiliser le compte 626 ?",[],{},{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Le compte 626 - Frais postaux et de télécommunications doit être utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":163,"content":164},{},[165,175,231,241],{"nodeType":121,"data":166,"content":167},{},[168],{"nodeType":87,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Frais postaux :",[],{},{"nodeType":121,"data":176,"content":177},{},[178],{"nodeType":117,"data":179,"content":180},{},[181,191,201,211,221],{"nodeType":121,"data":182,"content":183},{},[184],{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Achat de timbres et affranchissement du courrier professionnel",[],{},{"nodeType":121,"data":192,"content":193},{},[194],{"nodeType":87,"data":195,"content":196},{},[197],{"nodeType":82,"value":198,"marks":199,"data":200},"Envois en recommandé, lettres suivies ou avec accusé de réception",[],{},{"nodeType":121,"data":202,"content":203},{},[204],{"nodeType":87,"data":205,"content":206},{},[207],{"nodeType":82,"value":208,"marks":209,"data":210},"Expédition de colis et paquets",[],{},{"nodeType":121,"data":212,"content":213},{},[214],{"nodeType":87,"data":215,"content":216},{},[217],{"nodeType":82,"value":218,"marks":219,"data":220},"Location de boîtes postales",[],{},{"nodeType":121,"data":222,"content":223},{},[224],{"nodeType":87,"data":225,"content":226},{},[227],{"nodeType":82,"value":228,"marks":229,"data":230},"Frais de services postaux spécialisés (chronopost, etc.)",[],{},{"nodeType":121,"data":232,"content":233},{},[234],{"nodeType":87,"data":235,"content":236},{},[237],{"nodeType":82,"value":238,"marks":239,"data":240},"Frais de télécommunications :",[],{},{"nodeType":121,"data":242,"content":243},{},[244],{"nodeType":117,"data":245,"content":246},{},[247,257,267,277,287,297],{"nodeType":121,"data":248,"content":249},{},[250],{"nodeType":87,"data":251,"content":252},{},[253],{"nodeType":82,"value":254,"marks":255,"data":256},"Abonnements et consommations téléphoniques (fixes et mobiles)",[],{},{"nodeType":121,"data":258,"content":259},{},[260],{"nodeType":87,"data":261,"content":262},{},[263],{"nodeType":82,"value":264,"marks":265,"data":266},"Abonnements et services internet",[],{},{"nodeType":121,"data":268,"content":269},{},[270],{"nodeType":87,"data":271,"content":272},{},[273],{"nodeType":82,"value":274,"marks":275,"data":276},"Services de téléconférence et visioconférence",[],{},{"nodeType":121,"data":278,"content":279},{},[280],{"nodeType":87,"data":281,"content":282},{},[283],{"nodeType":82,"value":284,"marks":285,"data":286},"Frais d'hébergement et de maintenance de sites web",[],{},{"nodeType":121,"data":288,"content":289},{},[290],{"nodeType":87,"data":291,"content":292},{},[293],{"nodeType":82,"value":294,"marks":295,"data":296},"Services de messagerie électronique professionnelle",[],{},{"nodeType":121,"data":298,"content":299},{},[300],{"nodeType":87,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"Frais liés aux communications par satellite ou autres technologies",[],{},{"nodeType":87,"data":308,"content":309},{},[310],{"nodeType":82,"value":311,"marks":312,"data":313},"Ce compte est à utiliser dès que l'entreprise reçoit une facture relative à ces services, qu'il s'agisse d'abonnements réguliers ou de consommations ponctuelles. Les frais sont à enregistrer au débit du compte 626 par le crédit du compte fournisseur concerné ou d'un compte de trésorerie en cas de paiement immédiat.",[],{},{"nodeType":95,"data":315,"content":316},{},[317],{"nodeType":82,"value":318,"marks":319,"data":320},"Quels sont les impacts fiscaux du compte 626 ?",[],{},{"nodeType":87,"data":322,"content":323},{},[324],{"nodeType":82,"value":325,"marks":326,"data":327},"Les dépenses enregistrées au compte 626 - Frais postaux et de télécommunications présentent plusieurs caractéristiques fiscales importantes :",[],{},{"nodeType":117,"data":329,"content":330},{},[331,341,351,361,371],{"nodeType":121,"data":332,"content":333},{},[334],{"nodeType":87,"data":335,"content":336},{},[337],{"nodeType":82,"value":338,"marks":339,"data":340},"Déductibilité fiscale : Ces charges sont généralement intégralement déductibles du résultat fiscal de l'entreprise, à condition qu'elles soient engagées dans l'intérêt de l'exploitation et correctement justifiées par des factures.",[],{},{"nodeType":121,"data":342,"content":343},{},[344],{"nodeType":87,"data":345,"content":346},{},[347],{"nodeType":82,"value":348,"marks":349,"data":350},"TVA récupérable : La TVA sur les frais postaux et de télécommunications est généralement récupérable pour les entreprises assujetties, sauf exceptions spécifiques (comme certains services postaux exonérés). Les entreprises doivent s'assurer que les factures reçues mentionnent clairement la TVA applicable pour pouvoir exercer leur droit à déduction.",[],{},{"nodeType":121,"data":352,"content":353},{},[354],{"nodeType":87,"data":355,"content":356},{},[357],{"nodeType":82,"value":358,"marks":359,"data":360},"Avantages en nature : Une attention particulière doit être portée à la distinction entre usage professionnel et usage personnel, notamment pour les téléphones mobiles mis à disposition des salariés. L'usage personnel peut constituer un avantage en nature soumis à cotisations sociales et à l'impôt sur le revenu.",[],{},{"nodeType":121,"data":362,"content":363},{},[364],{"nodeType":87,"data":365,"content":366},{},[367],{"nodeType":82,"value":368,"marks":369,"data":370},"Contrôle fiscal : Ces dépenses font régulièrement l'objet de vérifications lors des contrôles fiscaux, notamment pour s'assurer de leur caractère professionnel et de la correcte application des règles de TVA.",[],{},{"nodeType":121,"data":372,"content":373},{},[374],{"nodeType":87,"data":375,"content":376},{},[377],{"nodeType":82,"value":378,"marks":379,"data":380},"Optimisation fiscale : Une bonne gestion et un suivi rigoureux de ces frais peuvent contribuer à l'optimisation fiscale de l'entreprise, en s'assurant que toutes les dépenses légitimes sont bien comptabilisées et déduites.",[],{},{"nodeType":95,"data":382,"content":383},{},[384],{"nodeType":82,"value":385,"marks":386,"data":387},"3 point clés à retenir sur le compte 626",[],{},{"nodeType":117,"data":389,"content":390},{},[391,401,411],{"nodeType":121,"data":392,"content":393},{},[394],{"nodeType":87,"data":395,"content":396},{},[397],{"nodeType":82,"value":398,"marks":399,"data":400},"Le compte 626 centralise toutes les dépenses liées aux communications de l'entreprise, qu'elles soient postales ou électroniques, permettant un suivi précis de ces charges externes essentielles au fonctionnement quotidien.",[],{},{"nodeType":121,"data":402,"content":403},{},[404],{"nodeType":87,"data":405,"content":406},{},[407],{"nodeType":82,"value":408,"marks":409,"data":410},"La distinction entre usage professionnel et personnel des services de télécommunications est cruciale, tant sur le plan comptable que fiscal, pour éviter toute requalification en avantage en nature imposable.",[],{},{"nodeType":121,"data":412,"content":413},{},[414],{"nodeType":87,"data":415,"content":416},{},[417],{"nodeType":82,"value":418,"marks":419,"data":420},"Ces dépenses sont généralement déductibles fiscalement et la TVA y afférente est récupérable, sous réserve de justificatifs conformes et d'un usage professionnel avéré.",[],{},"compte-626-frais-postaux-et-de-telecommunications",false,[424],{"metadata":425,"sys":428,"fields":440},{"tags":426,"concepts":427},[],[],{"space":429,"id":431,"type":16,"createdAt":432,"updatedAt":433,"environment":434,"publishedVersion":436,"revision":62,"contentType":437,"locale":29},{"sys":430},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":435},{"id":21,"type":12,"linkType":22},24,{"sys":438},{"type":12,"linkType":27,"id":439},"category",{"contentfulName":441,"modelCategoryName":442,"slug":443,"contentTypeSlug":444,"metaTitle":446,"metaDescription":447,"mainTitle":448,"subtitle":465,"heroImage":466,"ctaButton":488,"ctaLink":489},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[445],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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