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Les opérations doivent désormais être imputées directement aux comptes appropriés.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":75,"data":76,"content":77},"document",{},[78,87,95,102,132,138,145,152,217,245,252,306,313,319,326,333,376,383],{"nodeType":79,"data":80,"content":81},"heading-2",{},[82],{"nodeType":83,"value":84,"marks":85,"data":86},"text","Description du compte 791",[],{},{"nodeType":88,"data":89,"content":90},"paragraph",{},[91],{"nodeType":83,"value":92,"marks":93,"data":94},"Le compte 791 était traditionnellement utilisé pour reclasser certaines charges d'exploitation temporairement, en attente de leur imputation définitive. Ce mécanisme comptable permettait de transférer des charges qui ne pouvaient être directement attribuées à un produit, service ou activité spécifique au moment de leur enregistrement initial.",[],{},{"nodeType":88,"data":96,"content":97},{},[98],{"nodeType":83,"value":99,"marks":100,"data":101},"",[],{},{"nodeType":103,"data":104,"content":105},"blockquote",{},[106],{"nodeType":88,"data":107,"content":108},{},[109,115,119,128],{"nodeType":83,"value":110,"marks":111,"data":114},"Bon à savoir :",[112],{"type":113},"bold",{},{"nodeType":83,"value":116,"marks":117,"data":118},"\nDans le ",[],{},{"nodeType":120,"data":121,"content":123},"hyperlink",{"uri":122},"/fr/fiches-pratiques/plan-comptable/plan-comptable-general",[124],{"nodeType":83,"value":125,"marks":126,"data":127},"Plan Comptable Général 2025",[],{},{"nodeType":83,"value":129,"marks":130,"data":131},", ce compte a été supprimé. Les opérations auparavant enregistrées en compte 791 doivent désormais être imputées directement aux comptes concernés pour clarifier la nature des charges.",[],{},{"nodeType":88,"data":133,"content":134},{},[135],{"nodeType":83,"value":99,"marks":136,"data":137},[],{},{"nodeType":79,"data":139,"content":140},{},[141],{"nodeType":83,"value":142,"marks":143,"data":144},"Quand utiliser le compte 791 ?",[],{},{"nodeType":88,"data":146,"content":147},{},[148],{"nodeType":83,"value":149,"marks":150,"data":151},"Le compte 791 s’utilise dans les situations suivantes :\n",[],{},{"nodeType":153,"data":154,"content":155},"unordered-list",{},[156,172,187,202],{"nodeType":157,"data":158,"content":159},"list-item",{},[160],{"nodeType":88,"data":161,"content":162},{},[163,168],{"nodeType":83,"value":164,"marks":165,"data":167},"Refacturation de charges : ",[166],{"type":113},{},{"nodeType":83,"value":169,"marks":170,"data":171},"Lorsqu’une entreprise supporte une charge qu’elle refacture ensuite à un tiers (ex : société mère, filiale, locataire, autre entreprise), la charge initiale reste inscrite dans le compte de charge concerné et le remboursement est enregistré au crédit du compte 791.",[],{},{"nodeType":157,"data":173,"content":174},{},[175],{"nodeType":88,"data":176,"content":177},{},[178,183],{"nodeType":83,"value":179,"marks":180,"data":182},"Indemnisation d’une charge par un tiers : ",[181],{"type":113},{},{"nodeType":83,"value":184,"marks":185,"data":186},"Par exemple, un sinistre a donné lieu à des réparations qui ont été comptabilisées en charges ; l’assurance indemnise ensuite l’entreprise. Le montant indemnisé est crédité au compte 791.",[],{},{"nodeType":157,"data":188,"content":189},{},[190],{"nodeType":88,"data":191,"content":192},{},[193,198],{"nodeType":83,"value":194,"marks":195,"data":197},"Correction d’une erreur d’imputation : ",[196],{"type":113},{},{"nodeType":83,"value":199,"marks":200,"data":201},"Si une charge a été inscrite à tort sur l’exercice en cours mais doit être transférée à un autre compte, le compte 791 peut être utilisé comme compte de régularisation.",[],{},{"nodeType":157,"data":203,"content":204},{},[205],{"nodeType":88,"data":206,"content":207},{},[208,213],{"nodeType":83,"value":209,"marks":210,"data":212},"Transfert de charges entre sociétés d’un même groupe : ",[211],{"type":113},{},{"nodeType":83,"value":214,"marks":215,"data":216},"Lorsqu’une société prend en charge une dépense pour une autre entité du groupe, puis la refacture.",[],{},{"nodeType":218,"data":219,"content":244},"embedded-entry-block",{"target":220},{"metadata":221,"sys":224,"fields":235},{"tags":222,"concepts":223},[],[],{"space":225,"id":227,"type":16,"createdAt":228,"updatedAt":228,"environment":229,"publishedVersion":231,"revision":45,"contentType":232,"locale":29},{"sys":226},{"type":12,"linkType":13,"id":14},"4NaOPs2Ts2j2eIfIFJ4SDJ","2025-06-05T09:01:03.046Z",{"sys":230},{"id":21,"type":12,"linkType":22},15,{"sys":233},{"type":12,"linkType":27,"id":234},"demoBanner",{"contentfulName":236,"backgroundColor":237,"variant":238,"title":239,"subtitle":240,"ctaText":241,"ctaLink":242,"steps":243},"PCG 2025","bg-pl-green-100","growth","Plan comptable général 2025","Télécharger les PCG 2025 en PDF (version complète)","Télécharger","https://6943065.fs1.hubspotusercontent-na1.net/hubfs/6943065/Plan%20comptable%202025%20-%20Pennylane.pdf",false,[],{"nodeType":88,"data":246,"content":247},{},[248],{"nodeType":83,"value":249,"marks":250,"data":251},"⚠️ Avec la mise à jour du PCG 2025, les transferts de charges doivent désormais être imputés directement dans les comptes spécifiques suivants :",[],{},{"nodeType":153,"data":253,"content":254},{},[255,270,291],{"nodeType":157,"data":256,"content":257},{},[258],{"nodeType":88,"data":259,"content":260},{},[261,266],{"nodeType":83,"value":262,"marks":263,"data":265},"Compte 649",[264],{"type":113},{},{"nodeType":83,"value":267,"marks":268,"data":269}," : Remboursements de charges de personnel (pour les remboursements liés aux frais de formation, indemnités journalières de sécurité sociale, etc.)",[],{},{"nodeType":157,"data":271,"content":272},{},[273],{"nodeType":88,"data":274,"content":275},{},[276,279,287],{"nodeType":83,"value":99,"marks":277,"data":278},[],{},{"nodeType":120,"data":280,"content":282},{"uri":281},"/fr/fiches-pratiques/plan-comptable/compte-708-produits-des-activites-annexes",[283],{"nodeType":83,"value":284,"marks":285,"data":286},"Compte 708",[],{},{"nodeType":83,"value":288,"marks":289,"data":290}," : Refacturations diverses (pour les refacturations de frais à des tiers)",[],{},{"nodeType":157,"data":292,"content":293},{},[294],{"nodeType":88,"data":295,"content":296},{},[297,302],{"nodeType":83,"value":298,"marks":299,"data":301},"Compte 7587",[300],{"type":113},{},{"nodeType":83,"value":303,"marks":304,"data":305}," : Indemnités d'assurance (pour les remboursements d'assurance)\n",[],{},{"nodeType":88,"data":307,"content":308},{},[309],{"nodeType":83,"value":310,"marks":311,"data":312},"Cette modification vise à améliorer la transparence des états financiers en évitant le recours à un compte de transfert intermédiaire et en privilégiant l'affectation directe aux comptes appropriés selon la nature économique de l'opération.",[],{},{"nodeType":88,"data":314,"content":315},{},[316],{"nodeType":83,"value":99,"marks":317,"data":318},[],{},{"nodeType":79,"data":320,"content":321},{},[322],{"nodeType":83,"value":323,"marks":324,"data":325},"Quelles sont les implications fiscales du compte 791 ?",[],{},{"nodeType":88,"data":327,"content":328},{},[329],{"nodeType":83,"value":330,"marks":331,"data":332},"Avant sa suppression, l'utilisation du compte 791 devait être justifiée et conforme aux principes comptables reconnus. Le transfert de charges via ce compte n'avait pas d'impact immédiat sur l'assiette fiscale de l'entreprise, s'agissant d'une écriture de reclassification interne.\n\nAvec le PCG 2025, l'affectation directe des charges aux comptes spécifiques (649, 708, 7587) simplifie le traitement comptable et fiscal. Cette évolution permet :",[],{},{"nodeType":153,"data":334,"content":335},{},[336,346,356,366],{"nodeType":157,"data":337,"content":338},{},[339],{"nodeType":88,"data":340,"content":341},{},[342],{"nodeType":83,"value":343,"marks":344,"data":345},"Une meilleure lisibilité des états financiers",[],{},{"nodeType":157,"data":347,"content":348},{},[349],{"nodeType":88,"data":350,"content":351},{},[352],{"nodeType":83,"value":353,"marks":354,"data":355},"Une classification plus précise des opérations selon leur nature économique",[],{},{"nodeType":157,"data":357,"content":358},{},[359],{"nodeType":88,"data":360,"content":361},{},[362],{"nodeType":83,"value":363,"marks":364,"data":365},"Une réduction des risques d'erreurs ou de manipulations comptables",[],{},{"nodeType":157,"data":367,"content":368},{},[369],{"nodeType":88,"data":370,"content":371},{},[372],{"nodeType":83,"value":373,"marks":374,"data":375},"Une plus grande conformité avec les normes internationales\n",[],{},{"nodeType":88,"data":377,"content":378},{},[379],{"nodeType":83,"value":380,"marks":381,"data":382},"Les entreprises doivent désormais veiller à utiliser les comptes appropriés en fonction de la nature exacte de l'opération, ce qui facilite également le contrôle fiscal.",[],{},{"nodeType":88,"data":384,"content":385},{},[386],{"nodeType":83,"value":99,"marks":387,"data":388},[],{},"compte-791-transfert-de-charges-d-exploitation",[391],{"metadata":392,"sys":395,"fields":407},{"tags":393,"concepts":394},[],[],{"space":396,"id":398,"type":16,"createdAt":399,"updatedAt":400,"environment":401,"publishedVersion":403,"revision":63,"contentType":404,"locale":29},{"sys":397},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":402},{"id":21,"type":12,"linkType":22},24,{"sys":405},{"type":12,"linkType":27,"id":406},"category",{"contentfulName":408,"modelCategoryName":409,"slug":410,"contentTypeSlug":411,"metaTitle":413,"metaDescription":414,"mainTitle":415,"subtitle":432,"heroImage":433,"ctaButton":455,"ctaLink":456},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[412],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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