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Rabais, remises et ristournes obtenus sur autres services extérieurs",{"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",{},[77,86,94,102,109,116,123,178,185,192,225,232,239,246,289,296],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 629 - Rabais, remises et ristournes obtenus sur autres services extérieurs",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les réductions commerciales obtenues sur les autres services extérieurs après leur facturation initiale",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 629 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 629 - Rabais, remises et ristournes obtenus sur autres services extérieurs est utilisé pour enregistrer les réductions commerciales accordées par les fournisseurs de services extérieurs, lorsque ces réductions n'ont pas été déduites directement des factures d'achat et sont connues postérieurement à la comptabilisation de ces factures.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte fonctionne selon les mêmes principes que ceux définis pour le compte 609 - Rabais, remises et ristournes obtenus sur achats et le compte 619 - Rabais, remises et ristournes obtenus sur services extérieurs.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 629 s'inscrit dans la classe 6 du PCG, plus précisément au sein de la catégorie 62 - Autres services extérieurs, qui comprend notamment :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148,158,168],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Les frais de personnel extérieur à l'entreprise (compte 621)",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Les rémunérations d'intermédiaires et honoraires (compte 622)",[],{},{"nodeType":128,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Les frais de publicité, publications et relations publiques (compte 623)",[],{},{"nodeType":128,"data":159,"content":160},{},[161],{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Les frais de transport (compte 624)",[],{},{"nodeType":128,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Les frais de déplacements, missions et réceptions (compte 625)",[],{},{"nodeType":95,"data":179,"content":180},{},[181],{"nodeType":82,"value":182,"marks":183,"data":184},"Quand utiliser le compte 629 ?",[],{},{"nodeType":87,"data":186,"content":187},{},[188],{"nodeType":82,"value":189,"marks":190,"data":191},"Le compte 629 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":124,"data":193,"content":194},{},[195,205,215],{"nodeType":128,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Lorsque l'entreprise reçoit un avoir ou une note de crédit d'un fournisseur de services extérieurs (autres que ceux comptabilisés dans les comptes 61), concernant des remises, rabais ou ristournes accordés après l'enregistrement initial de la facture",[],{},{"nodeType":128,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Quand ces réductions sont obtenues hors facture et ne sont connues que postérieurement à la comptabilisation des services extérieurs concernés",[],{},{"nodeType":128,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Pour enregistrer des ristournes de fin d'année accordées par les fournisseurs de services extérieurs en fonction du volume d'affaires réalisé",[],{},{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Le compte 629 est crédité du montant des rabais, remises et ristournes obtenus hors factures, par le débit du compte fournisseur concerné ou d'un compte de trésorerie. Ce crédit vient en diminution des charges d'exploitation dans le compte de résultat, permettant ainsi de refléter le coût réel des services extérieurs utilisés par l'entreprise.",[],{},{"nodeType":95,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Quels sont les impacts fiscaux du compte 629 ?",[],{},{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"L'utilisation du compte 629 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":124,"data":247,"content":248},{},[249,259,269,279],{"nodeType":128,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Réduction de la base imposable : Les rabais, remises et ristournes obtenus sur autres services extérieurs viennent diminuer les charges d'exploitation et augmentent donc le résultat fiscal de l'entreprise. Ils constituent ainsi un élément qui majore la base imposable à l'impôt sur les sociétés ou à l'impôt sur le revenu (pour les entreprises individuelles)",[],{},{"nodeType":128,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Impact sur la TVA : Si la remise est obtenue après la facturation initiale, et que cette dernière incluait de la TVA, il convient d'ajuster la TVA déductible initialement comptabilisée. En effet, la base de calcul de la TVA est modifiée par l'obtention de ces rabais, remises ou ristournes",[],{},{"nodeType":128,"data":270,"content":271},{},[272],{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Justification documentaire : Pour être fiscalement déductibles, ces remises doivent être justifiées par des documents probants (avoirs, notes de crédit, etc.) qui doivent être conservés en cas de contrôle fiscal",[],{},{"nodeType":128,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"Période de rattachement : Ces produits doivent être rattachés à l'exercice au cours duquel le droit à ces remises est acquis, même si les avoirs correspondants sont reçus au cours de l'exercice suivant, conformément au principe d'indépendance des exercices",[],{},{"nodeType":95,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"3 points clés à retenir sur le compte 629",[],{},{"nodeType":124,"data":297,"content":298},{},[299,309,319],{"nodeType":128,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"Le compte 629 enregistre uniquement les rabais, remises et ristournes obtenus après facturation sur les autres services extérieurs (comptes 62), par opposition au compte 619 qui concerne les services extérieurs (comptes 61)",[],{},{"nodeType":128,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Ces réductions commerciales viennent en diminution des charges d'exploitation et améliorent donc le résultat de l'entreprise, ce qui impacte directement la base imposable",[],{},{"nodeType":128,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"L'utilisation correcte de ce compte permet de refléter le coût réel des services extérieurs utilisés par l'entreprise, contribuant ainsi à une meilleure analyse de la performance économique",[],{},"compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",false,[332],{"metadata":333,"sys":336,"fields":348},{"tags":334,"concepts":335},[],[],{"space":337,"id":339,"type":16,"createdAt":340,"updatedAt":341,"environment":342,"publishedVersion":344,"revision":62,"contentType":345,"locale":29},{"sys":338},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":343},{"id":21,"type":12,"linkType":22},24,{"sys":346},{"type":12,"linkType":27,"id":347},"category",{"contentfulName":349,"modelCategoryName":350,"slug":351,"contentTypeSlug":352,"metaTitle":354,"metaDescription":355,"mainTitle":356,"subtitle":373,"heroImage":374,"ctaButton":396,"ctaLink":397},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[353],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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