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Il fait partie de la famille des comptes 709 \"Rabais, remises et ristournes accordés\" qui se décompose 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":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Ce compte permet d'isoler les réductions commerciales accordées hors facture ou qui ne sont pas rattachables à une vente déterminée, contrairement aux réductions directement déduites sur les factures de vente.",[],{},{"nodeType":95,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Quand utiliser le compte 7097 ?",[],{},{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Le compte 7097 est utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":206,"content":207},{},[208,218,228,238],{"nodeType":114,"data":209,"content":210},{},[211],{"nodeType":87,"data":212,"content":213},{},[214],{"nodeType":82,"value":215,"marks":216,"data":217},"Pour enregistrer les rabais accordés après l'établissement de la facture initiale, généralement suite à un défaut de qualité ou une non-conformité des marchandises vendues",[],{},{"nodeType":114,"data":219,"content":220},{},[221],{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Pour comptabiliser les remises commerciales accordées hors facture, souvent basées sur le volume d'achats réalisés sur une période",[],{},{"nodeType":114,"data":229,"content":230},{},[231],{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"Pour enregistrer les ristournes périodiques accordées aux clients, calculées en fonction du chiffre d'affaires réalisé sur une période donnée (trimestre, semestre, année)",[],{},{"nodeType":114,"data":239,"content":240},{},[241],{"nodeType":87,"data":242,"content":243},{},[244],{"nodeType":82,"value":245,"marks":246,"data":247},"Lorsque les réductions commerciales ne peuvent pas être rattachées à une vente spécifique",[],{},{"nodeType":87,"data":249,"content":250},{},[251],{"nodeType":82,"value":252,"marks":253,"data":254},"Le compte 7097 est débité par le crédit du compte client (411) ou d'un compte de trésorerie si la réduction est immédiatement réglée. Il vient ainsi diminuer le montant du chiffre d'affaires réalisé sur les ventes de marchandises (compte 707).\n\nImportant : Les escomptes accordés pour paiement anticipé ne sont pas enregistrés dans ce compte mais au débit du compte 665 \"Escomptes accordés\", même s'ils figurent sur la facture de vente.",[],{},{"nodeType":95,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Quels sont les impacts fiscaux du compte 7097 ?",[],{},{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"L'utilisation du compte 7097 entraîne plusieurs conséquences fiscales importantes :",[],{},{"nodeType":110,"data":270,"content":271},{},[272,282,292,302],{"nodeType":114,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Impact sur la TVA : Les rabais, remises et ristournes accordés après facturation donnent lieu à l'émission d'un avoir qui modifie la base imposable à la TVA. L'entreprise peut ainsi récupérer la TVA initialement facturée sur le montant de la réduction accordée.",[],{},{"nodeType":114,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Réduction du chiffre d'affaires imposable : Les montants enregistrés au compte 7097 viennent en diminution du chiffre d'affaires réalisé sur les ventes de marchandises, réduisant ainsi l'assiette imposable pour le calcul des impôts basés sur le chiffre d'affaires (contribution économique territoriale, impôt sur les sociétés).",[],{},{"nodeType":114,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Justification des réductions commerciales : En cas de contrôle fiscal, l'entreprise doit pouvoir justifier la réalité et les modalités de calcul des rabais, remises et ristournes accordés. Une documentation précise (contrats commerciaux, conditions générales de vente, calculs des ristournes) est nécessaire.",[],{},{"nodeType":114,"data":303,"content":304},{},[305],{"nodeType":87,"data":306,"content":307},{},[308],{"nodeType":82,"value":309,"marks":310,"data":311},"Distinction avec les libéralités : Les réductions commerciales doivent correspondre à des pratiques commerciales normales et justifiées. Des réductions anormalement élevées ou sans justification commerciale pourraient être requalifiées en libéralités non déductibles fiscalement.",[],{},{"nodeType":95,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"3 point clés à retenir sur le compte 7097",[],{},{"nodeType":110,"data":320,"content":321},{},[322,332,342],{"nodeType":114,"data":323,"content":324},{},[325],{"nodeType":87,"data":326,"content":327},{},[328],{"nodeType":82,"value":329,"marks":330,"data":331},"Le compte 7097 enregistre uniquement les rabais, remises et ristournes accordés sur ventes de marchandises qui ne sont pas déduits directement sur les factures ou qui ne sont pas rattachables à une vente déterminée.",[],{},{"nodeType":114,"data":333,"content":334},{},[335],{"nodeType":87,"data":336,"content":337},{},[338],{"nodeType":82,"value":339,"marks":340,"data":341},"Contrairement aux escomptes de règlement (compte 665), les réductions enregistrées au compte 7097 viennent diminuer directement le chiffre d'affaires et la base imposable à la TVA.",[],{},{"nodeType":114,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"Une bonne gestion du compte 7097 permet d'analyser précisément la politique commerciale de l'entreprise et son impact sur la rentabilité des ventes de marchandises.",[],{},"compte-7097-sur-ventes-de-marchandises",false,[355],{"metadata":356,"sys":359,"fields":371},{"tags":357,"concepts":358},[],[],{"space":360,"id":362,"type":16,"createdAt":363,"updatedAt":364,"environment":365,"publishedVersion":367,"revision":62,"contentType":368,"locale":29},{"sys":361},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":366},{"id":21,"type":12,"linkType":22},24,{"sys":369},{"type":12,"linkType":27,"id":370},"category",{"contentfulName":372,"modelCategoryName":373,"slug":374,"contentTypeSlug":375,"metaTitle":377,"metaDescription":378,"mainTitle":379,"subtitle":396,"heroImage":397,"ctaButton":419,"ctaLink":420},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[376],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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