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Il s'intègre dans la classe 70 du PCG 2025 qui regroupe les ventes de produits fabriqués, prestations de services et marchandises.","paragraph",{"data":95,"content":96,"nodeType":93},{},[97,101,107],{"data":98,"marks":99,"value":100,"nodeType":84},{},[],"Ce compte est ",{"data":102,"marks":103,"value":106,"nodeType":84},{},[104],{"type":105},"bold","crédité",{"data":108,"marks":109,"value":110,"nodeType":84},{},[]," pour comptabiliser les revenus générés par la fourniture de services, traduisant ainsi l'augmentation des ressources de l'entreprise. Il est utilisé lors de la facturation de services, qu'il s'agisse de prestations ponctuelles ou de contrats sur la durée.",{"data":112,"content":113,"nodeType":93},{},[114],{"data":115,"marks":116,"value":117,"nodeType":84},{},[],"Le compte 706 s'articule principalement avec les contreparties suivantes :",{"data":119,"content":120,"nodeType":152},{},[121,132,142],{"data":122,"content":123,"nodeType":131},{},[124],{"data":125,"content":126,"nodeType":93},{},[127],{"data":128,"marks":129,"value":130,"nodeType":84},{},[],"Le compte 411 (Clients) pour les services facturés à crédit","list-item",{"data":133,"content":134,"nodeType":131},{},[135],{"data":136,"content":137,"nodeType":93},{},[138],{"data":139,"marks":140,"value":141,"nodeType":84},{},[],"Les comptes de trésorerie (512 - Banques) pour les paiements reçus au comptant",{"data":143,"content":144,"nodeType":131},{},[145],{"data":146,"content":147,"nodeType":93},{},[148],{"data":149,"marks":150,"value":151,"nodeType":84},{},[],"Le compte 4457 (TVA collectée) pour la partie taxe sur la valeur ajoutée","unordered-list",{"data":154,"content":155,"nodeType":85},{},[156],{"data":157,"marks":158,"value":159,"nodeType":84},{},[],"Quand utiliser le compte 706 ?",{"data":161,"content":162,"nodeType":93},{},[163],{"data":164,"marks":165,"value":166,"nodeType":84},{},[],"Le compte 706 est utilisé pour enregistrer les produits issus des prestations de services qui constituent le cœur d'activité de nombreuses entreprises du secteur tertiaire. Il convient de l'utiliser dans les situations suivantes :",{"data":168,"content":169,"nodeType":152},{},[170,180,190,200,210,220],{"data":171,"content":172,"nodeType":131},{},[173],{"data":174,"content":175,"nodeType":93},{},[176],{"data":177,"marks":178,"value":179,"nodeType":84},{},[],"Facturation de prestations intellectuelles : conseil, audit, expertise comptable, services juridiques",{"data":181,"content":182,"nodeType":131},{},[183],{"data":184,"content":185,"nodeType":93},{},[186],{"data":187,"marks":188,"value":189,"nodeType":84},{},[],"Services informatiques : développement logiciel, maintenance, hébergement, assistance technique",{"data":191,"content":192,"nodeType":131},{},[193],{"data":194,"content":195,"nodeType":93},{},[196],{"data":197,"marks":198,"value":199,"nodeType":84},{},[],"Formation professionnelle : sessions de formation, webinaires, coaching",{"data":201,"content":202,"nodeType":131},{},[203],{"data":204,"content":205,"nodeType":93},{},[206],{"data":207,"marks":208,"value":209,"nodeType":84},{},[],"Marketing et communication : création graphique, campagnes publicitaires, relations presse",{"data":211,"content":212,"nodeType":131},{},[213],{"data":214,"content":215,"nodeType":93},{},[216],{"data":217,"marks":218,"value":219,"nodeType":84},{},[],"Services techniques : maintenance, installation, réparation",{"data":221,"content":222,"nodeType":131},{},[223],{"data":224,"content":225,"nodeType":93},{},[226],{"data":227,"marks":228,"value":229,"nodeType":84},{},[],"Prestations logistiques : organisation, planification, gestion",{"data":231,"content":232,"nodeType":93},{},[233],{"data":234,"marks":235,"value":236,"nodeType":84},{},[],"Contrairement au compte 704 (Travaux) ou 705 (Études), le compte 706 est spécifiquement dédié aux prestations de service qui ne constituent ni des travaux de production ni des études spécifiques.",{"data":238,"content":239,"nodeType":85},{},[240],{"data":241,"marks":242,"value":243,"nodeType":84},{},[],"Implications fiscales du compte 706",{"data":245,"content":246,"nodeType":93},{},[247],{"data":248,"marks":249,"value":250,"nodeType":84},{},[],"Les revenus enregistrés au compte 706 ont plusieurs implications fiscales importantes :",{"data":252,"content":253,"nodeType":152},{},[254,269,284,299],{"data":255,"content":256,"nodeType":131},{},[257],{"data":258,"content":259,"nodeType":93},{},[260,265],{"data":261,"marks":262,"value":264,"nodeType":84},{},[263],{"type":105},"TVA :",{"data":266,"marks":267,"value":268,"nodeType":84},{},[]," Les prestations de services sont généralement soumises à la TVA au taux normal (20% en 2025), sauf exceptions prévues par le Code Général des Impôts. La TVA collectée doit être déclarée périodiquement.",{"data":270,"content":271,"nodeType":131},{},[272],{"data":273,"content":274,"nodeType":93},{},[275,280],{"data":276,"marks":277,"value":279,"nodeType":84},{},[278],{"type":105},"Impôt sur les sociétés : ",{"data":281,"marks":282,"value":283,"nodeType":84},{},[],"Les produits comptabilisés au compte 706 sont intégrés au résultat fiscal et constituent l'assiette de l'impôt sur les sociétés. Une comptabilisation précise est donc essentielle pour la conformité fiscale.",{"data":285,"content":286,"nodeType":131},{},[287],{"data":288,"content":289,"nodeType":93},{},[290,295],{"data":291,"marks":292,"value":294,"nodeType":84},{},[293],{"type":105},"Territorialité :",{"data":296,"marks":297,"value":298,"nodeType":84},{},[]," Le lieu d'imposition des prestations de services peut varier selon le type de prestation et la qualité du client (professionnel ou particulier). 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