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Il s'agit d'une subdivision du compte 681 - Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges d'exploitation).",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet de comptabiliser les provisions destinées à couvrir des risques et charges d'exploitation qui ne sont pas encore réalisés mais dont l'objet est nettement précisé et dont la réalisation est rendue probable par des événements survenus au cours de l'exercice.",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"Le compte 6815 se distingue des autres subdivisions du compte 681 comme :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138,148],{"nodeType":128,"data":129,"content":130},"list-item",{},[131],{"nodeType":87,"data":132,"content":133},{},[134],{"nodeType":82,"value":135,"marks":136,"data":137},"Le compte 6811 qui concerne les dotations aux amortissements sur immobilisations incorporelles et corporelles",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 6816 qui enregistre les dotations pour dépréciations des immobilisations incorporelles et corporelles",[],{},{"nodeType":128,"data":149,"content":150},{},[151],{"nodeType":87,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Le compte 6817 qui concerne les dotations pour dépréciations des actifs circulants",[],{},{"nodeType":95,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Quand utiliser le compte 6815 ?",[],{},{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Le compte 6815 est utilisé dans les situations suivantes :",[],{},{"nodeType":173,"data":174,"content":175},"ordered-list",{},[176,186,196],{"nodeType":128,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"Lors de la constitution d'une provision d'exploitation : lorsqu'un risque ou une charge liée à l'exploitation est identifié mais non encore réalisé, le compte 6815 est débité tandis que le compte de provision correspondant (généralement un compte de classe 15) est crédité.",[],{},{"nodeType":128,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"Lors de l'augmentation d'une provision existante : à la fin de chaque exercice, si le montant d'une provision d'exploitation doit être augmenté suite à une nouvelle évaluation du risque ou de la charge, le compte 6815 est débité du montant de cette augmentation.",[],{},{"nodeType":128,"data":197,"content":198},{},[199],{"nodeType":87,"data":200,"content":201},{},[202],{"nodeType":82,"value":203,"marks":204,"data":205},"Dans le cadre de l'établissement des états financiers : les dotations aux provisions d'exploitation sont enregistrées pour respecter le principe de prudence et présenter une image fidèle de la situation financière de l'entité.",[],{},{"nodeType":87,"data":207,"content":208},{},[209],{"nodeType":82,"value":210,"marks":211,"data":212},"Il est important de noter que les provisions concernant des éléments financiers sont enregistrées au compte 686 et celles relatives aux éléments exceptionnels au compte 687.",[],{},{"nodeType":95,"data":214,"content":215},{},[216],{"nodeType":82,"value":217,"marks":218,"data":219},"Quels sont les impacts fiscaux du compte 6815 ?",[],{},{"nodeType":87,"data":221,"content":222},{},[223],{"nodeType":82,"value":224,"marks":225,"data":226},"L'utilisation du compte 6815 - Dotations aux provisions d'exploitation présente plusieurs implications fiscales importantes :",[],{},{"nodeType":173,"data":228,"content":229},{},[230],{"nodeType":128,"data":231,"content":232},{},[233],{"nodeType":87,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"Déductibilité fiscale : Les provisions d'exploitation sont généralement déductibles du résultat fiscal sous certaines conditions :",[],{},{"nodeType":124,"data":241,"content":242},{},[243,253,263,273],{"nodeType":128,"data":244,"content":245},{},[246],{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"La provision doit être destinée à faire face à une perte ou une charge précise",[],{},{"nodeType":128,"data":254,"content":255},{},[256],{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Cette perte ou charge doit être probable (et non simplement éventuelle)",[],{},{"nodeType":128,"data":264,"content":265},{},[266],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Elle doit être liée à des événements en cours à la clôture de l'exercice",[],{},{"nodeType":128,"data":274,"content":275},{},[276],{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"Elle doit être comptabilisée dans les comptes de l'exercice",[],{},{"nodeType":173,"data":284,"content":285},{},[286,296,306],{"nodeType":128,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Documentation et justification : L'entreprise doit être en mesure de justifier la réalité du risque ou de la charge provisionnée ainsi que le calcul de son montant, notamment en cas de contrôle fiscal.",[],{},{"nodeType":128,"data":297,"content":298},{},[299],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Suivi et ajustements : Les provisions doivent faire l'objet d'un suivi rigoureux. Lorsque la provision devient sans objet ou se révèle surévaluée, elle doit être reprise (totalement ou partiellement) au crédit du compte 7815 - Reprises sur provisions d'exploitation, ce qui génère un produit imposable.",[],{},{"nodeType":128,"data":307,"content":308},{},[309],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Différence avec les provisions réglementées : Contrairement aux provisions enregistrées au compte 6815, les provisions réglementées (dotations au compte 6872) sont constituées en application de textes fiscaux particuliers et ne correspondent pas à des risques ou charges d'exploitation identifiés.",[],{},{"nodeType":95,"data":317,"content":318},{},[319],{"nodeType":82,"value":320,"marks":321,"data":322},"3 points clés à retenir sur le compte 6815",[],{},{"nodeType":173,"data":324,"content":325},{},[326,336,346],{"nodeType":128,"data":327,"content":328},{},[329],{"nodeType":87,"data":330,"content":331},{},[332],{"nodeType":82,"value":333,"marks":334,"data":335},"Le compte 6815 enregistre exclusivement les dotations aux provisions liées à l'exploitation normale et courante de l'entité, à distinguer des provisions financières (compte 686) et exceptionnelles (compte 687).",[],{},{"nodeType":128,"data":337,"content":338},{},[339],{"nodeType":87,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"Lors de la réalisation du risque ou de la survenance de la charge, la provision est soldée par le crédit du compte 781 et la charge réelle est inscrite au compte approprié de la classe 6.",[],{},{"nodeType":128,"data":347,"content":348},{},[349],{"nodeType":87,"data":350,"content":351},{},[352],{"nodeType":82,"value":353,"marks":354,"data":355},"Pour être fiscalement déductible, la provision doit correspondre à un risque probable et précis, être correctement évaluée et comptabilisée, et faire l'objet d'un suivi rigoureux avec des reprises lorsqu'elle devient sans objet.",[],{},"compte-6815-dotations-aux-provisions-d-exploitation",false,[359],{"metadata":360,"sys":363,"fields":375},{"tags":361,"concepts":362},[],[],{"space":364,"id":366,"type":16,"createdAt":367,"updatedAt":368,"environment":369,"publishedVersion":371,"revision":62,"contentType":372,"locale":29},{"sys":365},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":370},{"id":21,"type":12,"linkType":22},24,{"sys":373},{"type":12,"linkType":27,"id":374},"category",{"contentfulName":376,"modelCategoryName":377,"slug":378,"contentTypeSlug":379,"metaTitle":381,"metaDescription":382,"mainTitle":383,"subtitle":400,"heroImage":401,"ctaButton":423,"ctaLink":424},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[380],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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