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Il est utilisé spécifiquement lorsque l'entreprise reprend des emballages consignés à ses clients pour un montant inférieur au prix initial de consignation.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte permet de constater le produit résultant de cette différence positive entre le montant de la consignation initiale et le prix de reprise effectif. Dans le Plan Comptable Général 2025, le compte 7086 s'inscrit dans la classe 7 dédiée aux comptes de produits, plus précisément dans la catégorie des produits des activités annexes (compte 708).",[],{},{"nodeType":87,"data":117,"content":118},{},[119],{"nodeType":82,"value":120,"marks":121,"data":122},"L'utilisation du compte 7086 s'inscrit dans le mécanisme comptable global de gestion des emballages consignés, qui implique également d'autres comptes comme :",[],{},{"nodeType":124,"data":125,"content":126},"unordered-list",{},[127,138],{"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 4196 « Clients - Dettes pour emballages et matériels consignés » qui enregistre les sommes facturées aux clients pour les consignations",[],{},{"nodeType":128,"data":139,"content":140},{},[141],{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Le compte 411 « Clients » qui intervient lors des opérations de restitution d'emballages",[],{},{"nodeType":95,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Quand utiliser le compte 7086 ?",[],{},{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Le compte 7086 est utilisé dans des situations spécifiques liées au cycle de gestion des emballages consignés :",[],{},{"nodeType":163,"data":164,"content":165},"ordered-list",{},[166,176,186],{"nodeType":128,"data":167,"content":168},{},[169],{"nodeType":87,"data":170,"content":171},{},[172],{"nodeType":82,"value":173,"marks":174,"data":175},"Lors de la reprise d'emballages consignés à un prix réduit : Quand l'entreprise accepte de reprendre des emballages consignés pour un montant inférieur à celui initialement facturé lors de la consignation, la différence positive constitue un produit à comptabiliser au crédit du compte 7086.",[],{},{"nodeType":128,"data":177,"content":178},{},[179],{"nodeType":87,"data":180,"content":181},{},[182],{"nodeType":82,"value":183,"marks":184,"data":185},"Dans le cadre de politiques commerciales d'usure : L'entreprise peut prévoir contractuellement une dépréciation de la valeur des emballages en fonction de leur état ou de leur durée d'utilisation, ce qui génère un boni lors de leur reprise.",[],{},{"nodeType":128,"data":187,"content":188},{},[189],{"nodeType":87,"data":190,"content":191},{},[192],{"nodeType":82,"value":193,"marks":194,"data":195},"En cas de modification des conditions de reprise : Si l'entreprise modifie ses conditions tarifaires pour la reprise des emballages entre le moment de la consignation et celui de la restitution.",[],{},{"nodeType":87,"data":197,"content":198},{},[199],{"nodeType":82,"value":200,"marks":201,"data":202},"Le mécanisme d'écriture comptable est le suivant :",[],{},{"nodeType":124,"data":204,"content":205},{},[206,216],{"nodeType":128,"data":207,"content":208},{},[209],{"nodeType":87,"data":210,"content":211},{},[212],{"nodeType":82,"value":213,"marks":214,"data":215},"Lors de la reprise d'emballages pour un montant inférieur à la consignation initiale, le compte 4196 « Clients - Dettes pour emballages et matériels consignés » est débité du montant de la consignation initiale",[],{},{"nodeType":128,"data":217,"content":218},{},[219],{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"En contrepartie, le compte 411 « Clients » est crédité du montant effectif de reprise, et le compte 7086 est crédité de la différence (le boni)",[],{},{"nodeType":95,"data":227,"content":228},{},[229],{"nodeType":82,"value":230,"marks":231,"data":232},"Quels sont les impacts fiscaux du compte 7086 ?",[],{},{"nodeType":87,"data":234,"content":235},{},[236],{"nodeType":82,"value":237,"marks":238,"data":239},"L'utilisation du compte 7086 entraîne plusieurs conséquences fiscales importantes :",[],{},{"nodeType":163,"data":241,"content":242},{},[243,253,263,306],{"nodeType":128,"data":244,"content":245},{},[246],{"nodeType":87,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Inclusion dans le résultat fiscal : Les bonis sur reprises d'emballages consignés constituent des produits d'exploitation qui sont intégrés au résultat fiscal de l'entreprise et sont donc soumis à l'impôt sur les sociétés (IS) ou à l'impôt sur le revenu (IR) selon le régime fiscal de l'entreprise.",[],{},{"nodeType":128,"data":254,"content":255},{},[256],{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"Assujettissement à la TVA : Les opérations relatives aux bonis sur reprises d'emballages consignés sont généralement soumises à la TVA selon les règles habituelles. La TVA est collectée sur le montant du boni et doit être reversée à l'administration fiscale.",[],{},{"nodeType":128,"data":264,"content":265},{},[266,273],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Documentation et justification : L'entreprise doit conserver tous les documents justificatifs relatifs aux opérations de consignation et de reprise des emballages, notamment :",[],{},{"nodeType":124,"data":274,"content":275},{},[276,286,296],{"nodeType":128,"data":277,"content":278},{},[279],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Les factures initiales mentionnant les consignations",[],{},{"nodeType":128,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Les documents attestant des reprises d'emballages à un prix réduit",[],{},{"nodeType":128,"data":297,"content":298},{},[299],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Les barèmes ou grilles tarifaires justifiant les différences de prix",[],{},{"nodeType":128,"data":307,"content":308},{},[309],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Cohérence du système de consignation : L'administration fiscale peut vérifier la cohérence globale du système de consignation et de reprise mis en place par l'entreprise. Il est donc essentiel que les politiques de consignation et de reprise soient clairement formalisées et appliquées de manière constante.",[],{},{"nodeType":95,"data":317,"content":318},{},[319],{"nodeType":82,"value":320,"marks":321,"data":322},"3 points clés à retenir sur le compte 7086",[],{},{"nodeType":124,"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 7086 enregistre uniquement la différence positive (boni) entre le montant initial de consignation des emballages et leur prix de reprise inférieur.",[],{},{"nodeType":128,"data":337,"content":338},{},[339],{"nodeType":87,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"Ce compte fonctionne en miroir du compte 6026 « Malis sur emballages » qui, à l'inverse, enregistre les différences négatives du côté des fournisseurs.",[],{},{"nodeType":128,"data":347,"content":348},{},[349],{"nodeType":87,"data":350,"content":351},{},[352],{"nodeType":82,"value":353,"marks":354,"data":355},"La bonne gestion des bonis sur reprises d'emballages consignés contribue à l'optimisation du cycle d'exploitation et peut constituer une source de revenus annexes pour l'entreprise.",[],{},"compte-7086-bonis-sur-reprises-d-emballages-consignes",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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