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Le compte 6714 est réservé aux créances dont le caractère irrécouvrable résulte d'événements exceptionnels, non liés à l'activité normale et courante de l'entreprise.",[],{},{"nodeType":78,"data":154,"content":155},{},[156],{"nodeType":82,"value":157,"marks":158,"data":159},"Quand utiliser le compte 6714 ?",[],{},{"nodeType":87,"data":161,"content":162},{},[163],{"nodeType":82,"value":164,"marks":165,"data":166},"Le compte 6714 doit être utilisé dans les situations suivantes :",[],{},{"nodeType":102,"data":168,"content":169},{},[170,180,190,200],{"nodeType":106,"data":171,"content":172},{},[173],{"nodeType":87,"data":174,"content":175},{},[176],{"nodeType":82,"value":177,"marks":178,"data":179},"Lorsqu'une créance devient irrécouvrable suite à un événement exceptionnel (catastrophe naturelle, situation géopolitique extraordinaire, faillite soudaine et inattendue d'un client majeur)",[],{},{"nodeType":106,"data":181,"content":182},{},[183],{"nodeType":87,"data":184,"content":185},{},[186],{"nodeType":82,"value":187,"marks":188,"data":189},"Quand la perte sur créance est significative et inhabituelle par rapport à l'activité normale de l'entreprise",[],{},{"nodeType":106,"data":191,"content":192},{},[193],{"nodeType":87,"data":194,"content":195},{},[196],{"nodeType":82,"value":197,"marks":198,"data":199},"Lors de l'abandon de créances à caractère exceptionnel dans le cadre d'une procédure de redressement judiciaire",[],{},{"nodeType":106,"data":201,"content":202},{},[203],{"nodeType":87,"data":204,"content":205},{},[206],{"nodeType":82,"value":207,"marks":208,"data":209},"Dans le cas de créances devenues définitivement irrécouvrables au cours de l'exercice pour des raisons exceptionnelles, après épuisement de toutes les voies de recours",[],{},{"nodeType":87,"data":211,"content":212},{},[213],{"nodeType":82,"value":214,"marks":215,"data":216},"La comptabilisation au débit du compte 6714 s'effectue :",[],{},{"nodeType":218,"data":219,"content":220},"ordered-list",{},[221,231,241],{"nodeType":106,"data":222,"content":223},{},[224],{"nodeType":87,"data":225,"content":226},{},[227],{"nodeType":82,"value":228,"marks":229,"data":230},"Par le crédit du compte client concerné (compte 411 ou 416)",[],{},{"nodeType":106,"data":232,"content":233},{},[234],{"nodeType":87,"data":235,"content":236},{},[237],{"nodeType":82,"value":238,"marks":239,"data":240},"Après annulation de la TVA correspondante via le crédit du compte 44571",[],{},{"nodeType":106,"data":242,"content":243},{},[244],{"nodeType":87,"data":245,"content":246},{},[247],{"nodeType":82,"value":248,"marks":249,"data":250},"Après reprise d'éventuelles dépréciations antérieurement constituées (crédit du compte 7817 ou 7876)",[],{},{"nodeType":87,"data":252,"content":253},{},[254],{"nodeType":82,"value":255,"marks":256,"data":257},"Il est important de conserver tous les justificatifs prouvant le caractère irrécouvrable de la créance (jugement de liquidation judiciaire, certificat d'irrécouvrabilité, etc.) pour justifier l'utilisation de ce compte en cas de contrôle fiscal.",[],{},{"nodeType":78,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"Quels sont les impacts fiscaux du compte 6714 ?",[],{},{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"L'utilisation du compte 6714 présente plusieurs implications fiscales importantes :",[],{},{"nodeType":102,"data":273,"content":274},{},[275,285],{"nodeType":106,"data":276,"content":277},{},[278],{"nodeType":87,"data":279,"content":280},{},[281],{"nodeType":82,"value":282,"marks":283,"data":284},"Déductibilité fiscale : Les pertes sur créances irrécouvrables enregistrées au compte 6714 sont généralement déductibles du résultat fiscal, sous réserve que l'entreprise puisse justifier le caractère définitif de la perte et son caractère exceptionnel.",[],{},{"nodeType":106,"data":286,"content":287},{},[288],{"nodeType":87,"data":289,"content":290},{},[291],{"nodeType":82,"value":292,"marks":293,"data":294},"Conditions de déductibilité : Pour être fiscalement déductibles, ces pertes doivent répondre à plusieurs critères :",[],{},{"nodeType":102,"data":296,"content":297},{},[298,308,318,328],{"nodeType":106,"data":299,"content":300},{},[301],{"nodeType":87,"data":302,"content":303},{},[304],{"nodeType":82,"value":305,"marks":306,"data":307},"Le caractère irrécouvrable doit être définitif et certain",[],{},{"nodeType":106,"data":309,"content":310},{},[311],{"nodeType":87,"data":312,"content":313},{},[314],{"nodeType":82,"value":315,"marks":316,"data":317},"Des démarches sérieuses doivent avoir été entreprises pour recouvrer la créance",[],{},{"nodeType":106,"data":319,"content":320},{},[321],{"nodeType":87,"data":322,"content":323},{},[324],{"nodeType":82,"value":325,"marks":326,"data":327},"Des justificatifs probants doivent être conservés (jugement, procès-verbal de carence, etc.)",[],{},{"nodeType":106,"data":329,"content":330},{},[331],{"nodeType":87,"data":332,"content":333},{},[334],{"nodeType":82,"value":335,"marks":336,"data":337},"Le caractère exceptionnel de l'événement ayant conduit à l'irrécouvrabilité doit être démontré",[],{},{"nodeType":102,"data":339,"content":340},{},[341],{"nodeType":106,"data":342,"content":343},{},[344],{"nodeType":87,"data":345,"content":346},{},[347],{"nodeType":82,"value":348,"marks":349,"data":350},"Récupération de la TVA : La TVA initialement collectée sur la créance devenue irrécouvrable peut être récupérée sous certaines conditions :",[],{},{"nodeType":102,"data":352,"content":353},{},[354,364,374],{"nodeType":106,"data":355,"content":356},{},[357],{"nodeType":87,"data":358,"content":359},{},[360],{"nodeType":82,"value":361,"marks":362,"data":363},"Émission d'une facture 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Cette requalification peut avoir des conséquences sur le résultat fiscal et la présentation des états financiers.",[],{},{"nodeType":78,"data":392,"content":393},{},[394],{"nodeType":82,"value":395,"marks":396,"data":397},"3 point clés à retenir sur le compte 6714",[],{},{"nodeType":218,"data":399,"content":400},{},[401,411,421],{"nodeType":106,"data":402,"content":403},{},[404],{"nodeType":87,"data":405,"content":406},{},[407],{"nodeType":82,"value":408,"marks":409,"data":410},"Distinction exploitation/exceptionnel : Le compte 6714 est exclusivement réservé aux créances devenues irrécouvrables suite à des événements exceptionnels, contrairement au compte 654 qui concerne les pertes sur créances de l'exploitation courante.",[],{},{"nodeType":106,"data":412,"content":413},{},[414],{"nodeType":87,"data":415,"content":416},{},[417],{"nodeType":82,"value":418,"marks":419,"data":420},"Documentation rigoureuse : L'utilisation du compte 6714 nécessite de constituer un dossier solide prouvant à la fois le caractère irrécouvrable de la créance et la nature exceptionnelle de l'événement ayant conduit à cette situation.",[],{},{"nodeType":106,"data":422,"content":423},{},[424],{"nodeType":87,"data":425,"content":426},{},[427],{"nodeType":82,"value":428,"marks":429,"data":430},"Impact sur l'analyse financière : Le classement en charges exceptionnelles permet de préserver les indicateurs de performance opérationnelle (comme l'EBITDA) en isolant ces pertes des charges d'exploitation courante.",[],{},"compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",false,[434],{"metadata":435,"sys":438,"fields":450},{"tags":436,"concepts":437},[],[],{"space":439,"id":441,"type":16,"createdAt":442,"updatedAt":443,"environment":444,"publishedVersion":446,"revision":62,"contentType":447,"locale":29},{"sys":440},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":445},{"id":21,"type":12,"linkType":22},24,{"sys":448},{"type":12,"linkType":27,"id":449},"category",{"contentfulName":451,"modelCategoryName":452,"slug":453,"contentTypeSlug":454,"metaTitle":456,"metaDescription":457,"mainTitle":458,"subtitle":476,"heroImage":477,"ctaButton":499,"ctaLink":500},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[455],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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