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Ce compte fonctionne comme un compte correcteur du compte 701 \"Ventes de produits finis\".\n\nLe compte 7091 fait partie de la subdivision du compte 709 \"Rabais, remises et ristournes accordés\" qui comprend d'autres sous-comptes selon la nature des ventes concernées :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144,154,164,174],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"7091 : Rabais, remises et ristournes accordés sur ventes de produits finis",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"7092 : Rabais, remises et ristournes accordés sur ventes de produits intermédiaires",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"7094 : Rabais, remises et ristournes accordés sur travaux",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":151,"marks":152,"data":153},"7095 : Rabais, remises et ristournes accordés sur études",[],{},{"nodeType":114,"data":155,"content":156},{},[157],{"nodeType":87,"data":158,"content":159},{},[160],{"nodeType":82,"value":161,"marks":162,"data":163},"7096 : Rabais, remises et ristournes accordés sur prestations de services",[],{},{"nodeType":114,"data":165,"content":166},{},[167],{"nodeType":87,"data":168,"content":169},{},[170],{"nodeType":82,"value":171,"marks":172,"data":173},"7097 : Rabais, remises et ristournes accordés sur ventes de marchandises",[],{},{"nodeType":114,"data":175,"content":176},{},[177],{"nodeType":87,"data":178,"content":179},{},[180],{"nodeType":82,"value":181,"marks":182,"data":183},"7098 : Rabais, remises et ristournes accordés sur produits des activités annexes",[],{},{"nodeType":95,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Quand utiliser le compte 7091 ?",[],{},{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Le compte 7091 est utilisé dans les situations suivantes :",[],{},{"nodeType":199,"data":200,"content":201},"ordered-list",{},[202,212,222],{"nodeType":114,"data":203,"content":204},{},[205],{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Rabais : réduction exceptionnelle accordée à un client en raison d'un défaut de qualité ou d'une non-conformité des produits finis vendus",[],{},{"nodeType":114,"data":213,"content":214},{},[215],{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Remises : réductions accordées sur le prix de vente des produits finis en fonction de la quantité achetée ou de la qualité du client",[],{},{"nodeType":114,"data":223,"content":224},{},[225],{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Ristournes : réductions de prix calculées sur l'ensemble des opérations faites avec le même client durant une période déterminée",[],{},{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Important : Le compte 7091 n'enregistre que les rabais, remises et ristournes hors facture ou ceux qui ne sont pas rattachables à une vente déterminée. Les réductions accordées directement sur facture viennent simplement diminuer le montant enregistré au crédit du compte 701.",[],{},{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"À noter également que les escomptes de règlement, même lorsqu'ils sont déduits sur la facture de vente, sont comptabilisés au débit du compte 665 \"Escomptes accordés\" et non au compte 7091.",[],{},{"nodeType":95,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Quels sont les impacts fiscaux du compte 7091 ?",[],{},{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"L'utilisation du compte 7091 a plusieurs implications fiscales importantes :",[],{},{"nodeType":199,"data":261,"content":262},{},[263,273,283,293],{"nodeType":114,"data":264,"content":265},{},[266],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Impact sur le chiffre d'affaires : Les rabais, remises et ristournes enregistrés au compte 7091 viennent en diminution du chiffre d'affaires réalisé par l'entreprise. Ils réduisent donc la base imposable pour le calcul de divers impôts et taxes basés sur le chiffre d'affaires.",[],{},{"nodeType":114,"data":274,"content":275},{},[276],{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"TVA : Les réductions commerciales accordées après facturation donnent lieu à l'émission d'un avoir qui mentionne la TVA correspondant à la réduction. Cette TVA vient en diminution de la TVA collectée initialement sur la vente.",[],{},{"nodeType":114,"data":284,"content":285},{},[286],{"nodeType":87,"data":287,"content":288},{},[289],{"nodeType":82,"value":290,"marks":291,"data":292},"Impôt sur les bénéfices : En diminuant le montant des produits d'exploitation, les rabais, remises et ristournes enregistrés au compte 7091 réduisent mécaniquement le résultat imposable de l'entreprise.",[],{},{"nodeType":114,"data":294,"content":295},{},[296],{"nodeType":87,"data":297,"content":298},{},[299],{"nodeType":82,"value":300,"marks":301,"data":302},"Justification des réductions : Pour être fiscalement déductibles, les rabais, remises et ristournes doivent être justifiés par des documents commerciaux probants (avoirs, notes de crédit) et correspondre à une pratique commerciale réelle et non à une libéralité déguisée.",[],{},{"nodeType":95,"data":304,"content":305},{},[306],{"nodeType":82,"value":307,"marks":308,"data":309},"3 points clés à retenir sur le compte 7091",[],{},{"nodeType":110,"data":311,"content":312},{},[313,323,333],{"nodeType":114,"data":314,"content":315},{},[316],{"nodeType":87,"data":317,"content":318},{},[319],{"nodeType":82,"value":320,"marks":321,"data":322},"Le compte 7091 enregistre uniquement les rabais, remises et ristournes accordés hors facture ou non rattachables à une vente déterminée de produits finis, les réductions sur facture étant directement déduites du montant porté au compte 701.",[],{},{"nodeType":114,"data":324,"content":325},{},[326],{"nodeType":87,"data":327,"content":328},{},[329],{"nodeType":82,"value":330,"marks":331,"data":332},"Il fonctionne par débit, contrairement aux comptes de produits habituels (créditeurs), car il vient diminuer le chiffre d'affaires de l'entreprise.",[],{},{"nodeType":114,"data":334,"content":335},{},[336],{"nodeType":87,"data":337,"content":338},{},[339],{"nodeType":82,"value":340,"marks":341,"data":342},"Il permet d'isoler comptablement les réductions commerciales accordées, facilitant ainsi l'analyse de la politique commerciale et son impact sur les marges de l'entreprise.",[],{},"compte-7091-sur-ventes-de-produits-finis",false,[346],{"metadata":347,"sys":350,"fields":362},{"tags":348,"concepts":349},[],[],{"space":351,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":356,"publishedVersion":358,"revision":62,"contentType":359,"locale":29},{"sys":352},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":357},{"id":21,"type":12,"linkType":22},24,{"sys":360},{"type":12,"linkType":27,"id":361},"category",{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":366,"metaTitle":368,"metaDescription":369,"mainTitle":370,"subtitle":387,"heroImage":388,"ctaButton":410,"ctaLink":411},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[367],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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