{"id":43585,"date":"2026-05-18T13:03:24","date_gmt":"2026-05-18T12:03:24","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=43585"},"modified":"2026-05-13T13:07:27","modified_gmt":"2026-05-13T12:07:27","slug":"comptabiliser-frais-formation-salaries","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/comptabiliser-frais-formation-salaries","title":{"rendered":"Comment comptabiliser les frais de formation des salari\u00e9s\u2009?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"43585\" class=\"elementor elementor-43585\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f64779 e-flex e-con-boxed e-con e-parent\" data-id=\"5f64779\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5343031 elementor-widget elementor-widget-text-editor\" data-id=\"5343031\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les frais de formation suivent un traitement comptable particulier. Certaines d\u00e9penses doivent \u00eatre enregistr\u00e9es en imp\u00f4ts et taxes, tandis que d\u2019autres sont \u00e0 inscrire en services ext\u00e9rieurs. Mais alors, quels crit\u00e8res retenir pour les classer\u2009? D\u00e9couvrez tout ce qu\u2019il faut savoir pour <\/span><b>comptabiliser vos factures de formation<\/b><span style=\"font-weight: 400;\"> en respectant les dispositions du plan comptable g\u00e9n\u00e9ral (PCG).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b7f4dbf e-flex e-con-boxed e-con e-parent\" data-id=\"5b7f4dbf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6fca002c elementor-widget elementor-widget-heading\" data-id=\"6fca002c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">L'article en 1 minute<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d342fb1 elementor-widget elementor-widget-text-editor\" data-id=\"5d342fb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les <\/span><b>contributions obligatoires<\/b><span style=\"font-weight: 400;\"> (CUFPA, versements \u00e0 l\u2019OPCO, etc.) doivent \u00eatre enregistr\u00e9es en imp\u00f4ts et taxes (compte 6333).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vous devez en revanche comptabiliser les <\/span><b>factures des formations<\/b><span style=\"font-weight: 400;\"> suivies par les salari\u00e9s en services ext\u00e9rieurs (compte 6228 ou 628).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enfin, les <\/span><b>d\u00e9penses annexes aux formations<\/b><span style=\"font-weight: 400;\"> (transport, h\u00e9bergement, etc.) doivent \u00eatre inscrites dans les comptes de charges correspondant \u00e0 leur nature.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Un <\/span><span style=\"font-weight: 400;\">workflow de validation des factures<\/span><span style=\"font-weight: 400;\"> efficace doit faciliter les d\u00e9clarations de TVA et le calcul du ROI des diff\u00e9rentes formations.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47f5acea e-con-full e-flex e-con e-parent\" data-id=\"47f5acea\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1de0b7fc elementor-widget elementor-widget-heading\" data-id=\"1de0b7fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Allez \u00e0 l'essentiel<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4de40af9 elementor-widget elementor-widget-text-editor\" data-id=\"4de40af9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Obtenez un r\u00e9sum\u00e9 clair et structur\u00e9 pour rep\u00e9rer rapidement les points cl\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f4e5a99 e-con-full e-flex e-con e-child\" data-id=\"1f4e5a99\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-30b0080f e-con-full e-flex e-con e-child\" data-id=\"30b0080f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/chat.openai.com\/?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fgestion-depenses%2Fcomptabiliser-frais-formation-salaries+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5dbdff0 elementor-widget elementor-widget-image\" data-id=\"5dbdff0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/chatgpt.svg\" title=\"chatgpt\" alt=\"chatgpt\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d444752 elementor-widget elementor-widget-text-editor\" data-id=\"1d444752\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Chatgpt<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-5b1ee05e e-con-full e-flex e-con e-child\" data-id=\"5b1ee05e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/gemini.google.com\/guided-learning?query=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fgestion-depenses%2Fcomptabiliser-frais-formation-salaries+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52e1e81 elementor-widget elementor-widget-image\" data-id=\"52e1e81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/ico-gemini.svg\" title=\"ico-gemini\" alt=\"ico-gemini\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-619495bd elementor-widget elementor-widget-text-editor\" data-id=\"619495bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Gemini<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-1c8c13f0 e-con-full e-flex e-con e-child\" data-id=\"1c8c13f0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/claude.ai\/new?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fgestion-depenses%2Fcomptabiliser-frais-formation-salaries+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a5e2642 elementor-widget elementor-widget-image\" data-id=\"3a5e2642\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/claude.svg\" title=\"claude\" alt=\"claude\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-188d3d2f elementor-widget elementor-widget-text-editor\" data-id=\"188d3d2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Claude<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d9b29e e-flex e-con-boxed e-con e-parent\" data-id=\"1d9b29e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12f078f elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"12f078f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tSommaire\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__12f078f\" aria-expanded=\"true\" aria-label=\"Ouvrir la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__12f078f\" aria-expanded=\"true\" aria-label=\"Fermer la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__12f078f\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-577a4e9 e-flex e-con-boxed e-con e-parent\" data-id=\"577a4e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-696d801 elementor-widget elementor-widget-heading\" data-id=\"696d801\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment comptabiliser les contributions obligatoires \u00e0 la formation\u2009?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-383266a elementor-widget elementor-widget-text-editor\" data-id=\"383266a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Certaines d\u00e9penses li\u00e9es \u00e0 la formation repr\u00e9sentent des imp\u00f4ts et taxes en comptabilit\u00e9. C\u2019est notamment le cas des frais suivants.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les contributions vers\u00e9es aux op\u00e9rateurs de comp\u00e9tences (OPCO) ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la Contribution Unique \u00e0 la Formation Professionnelle et \u00e0 l\u2019Alternance (CUFPA), pay\u00e9e \u00e0 l\u2019URSSAF par toutes les entreprises qui <\/span><b>emploient au moins un salari\u00e9<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Ces charges sont engag\u00e9es sans contrepartie directe pour l\u2019entreprise. Vous devez les enregistrer dans le compte <\/span><b>6333 \u2014 Contribution unique des employeurs \u00e0 la formation professionnelle<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Voici le sch\u00e9ma d\u2019\u00e9critures \u00e0 utiliser pour le versement de cotisations \u00e0 un OPCO.<\/span><\/p><table><tbody><tr><td><p><span style=\"font-weight: 400;\">Compte<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Libell\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9bit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Cr\u00e9dit<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">6333<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Contribution unique des employeurs \u00e0 la formation professionnelle<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">X<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">44566<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA sur autres biens et services<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">X<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">401<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Fournisseurs<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">X<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">Bon \u00e0 savoir<\/span><span style=\"font-weight: 400;\"> : En tant qu\u2019imp\u00f4t, la CUFPA n\u2019est pas soumise \u00e0 la TVA. Par ailleurs, vous devez inscrire la dette correspondante au cr\u00e9dit du compte 437 \u2014 Autres organismes sociaux.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66c32cc elementor-widget elementor-widget-heading\" data-id=\"66c32cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment comptabiliser les factures de formation financ\u00e9es par l\u2019entreprise\u2009?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-210ea86 elementor-widget elementor-widget-text-editor\" data-id=\"210ea86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les d\u00e9penses engag\u00e9es par l\u2019entreprise doivent \u00eatre enregistr\u00e9es en <\/span><b>services ext\u00e9rieurs<\/b><span style=\"font-weight: 400;\">, d\u00e8s lors qu\u2019elles financent directement des formations. Il faut choisir l\u2019un des comptes suivants, selon l\u2019impact attendu pour l\u2019employeur.<\/span><\/p><table><tbody><tr><td><p><span style=\"font-weight: 400;\">Num\u00e9ro<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Libell\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Cas d\u2019utilisation<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Exemple<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">6228<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et honoraires<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Contrepartie directe pour l\u2019entreprise<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Formation technique li\u00e9e au poste, \u00e0 un logiciel ou \u00e0 une machine<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">628<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Autres services ext\u00e9rieurs divers<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Pas de lien direct avec l\u2019emploi exerc\u00e9\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Mobilisation du CPF<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">La contrepartie pour l\u2019entreprise peut consister en l\u2019am\u00e9lioration des comp\u00e9tences professionnelles du salari\u00e9, ou en un accroissement de sa productivit\u00e9.<\/span><\/p><p><span style=\"font-weight: 400;\">Voici l\u2019\u00e9criture \u00e0 enregistrer. Le cas \u00e9ch\u00e9ant, vous devez remplacer le compte 628 par le 6228. Notez par ailleurs que les factures de formation sont g\u00e9n\u00e9ralement <\/span><b>exon\u00e9r\u00e9es de TVA<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><table><tbody><tr><td><p><span style=\"font-weight: 400;\">Compte<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Libell\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9bit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Cr\u00e9dit<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">628<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Autres services ext\u00e9rieurs divers<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">X<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">401<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Fournisseurs<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">X<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">Attention<\/span><span style=\"font-weight: 400;\"> : M\u00eame si la formation est li\u00e9e \u00e0 l\u2019utilisation d\u2019une immobilisation, les normes comptables ne permettent pas de l\u2019inclure \u00e0 son co\u00fbt d\u2019acquisition. Les d\u00e9penses correspondantes doivent \u00eatre enregistr\u00e9es en charges, dans le compte 6228 ou 628.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a11849b elementor-widget elementor-widget-heading\" data-id=\"a11849b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment comptabiliser les frais annexes \u00e0 la formation\u2009?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c44efa7 elementor-widget elementor-widget-text-editor\" data-id=\"c44efa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La participation de vos salari\u00e9s \u00e0 des formations g\u00e9n\u00e8re parfois des d\u00e9penses annexes, par exemple pour se rendre sur le lieu o\u00f9 elles sont dispens\u00e9es. Comptablement, vous ne devez pas les rattacher aux formations, mais les <\/span><b>r\u00e9partir dans les charges selon leur nature<\/b><span style=\"font-weight: 400;\">. Voici une liste non exhaustive des comptes que vous pouvez utiliser.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6061 \u2014 Fournitures non stockables (\u00e9nergie, carburant, etc.) ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6064 \u2014 Fournitures administratives ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6132 \u2014 Location de salles ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6181 \u2014 Documentation ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6251 \u2014 Voyages et d\u00e9placements ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6256 \u2014 Missions ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6257 \u2014 R\u00e9ceptions.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">La ventilation de ces frais dans les comptes ad\u00e9quats permet d\u2019<\/span><b>optimiser la r\u00e9cup\u00e9ration de la TVA<\/b><span style=\"font-weight: 400;\">. Elle vous aide \u00e0 remplir vos d\u00e9clarations plus facilement, en parcourant simplement votre balance comptable. Par exemple, la TVA n\u2019est pas d\u00e9ductible sur l\u2019h\u00e9bergement ou sur billets de train ou d\u2019avion, mais elle l\u2019est sur le carburant ou les frais de bouche.<\/span><\/p><p><span style=\"font-weight: 400;\">Bon \u00e0 savoir<\/span><span style=\"font-weight: 400;\"> : La r\u00e9mun\u00e9ration des salari\u00e9s en formation doit \u00eatre enregistr\u00e9e dans les charges de personnel.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d251afd elementor-widget elementor-widget-heading\" data-id=\"d251afd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e9capitulatif : Traitements comptables et fiscaux des frais de formation\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d6305f elementor-widget elementor-widget-text-editor\" data-id=\"0d6305f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table><tbody><tr><td><p><strong>Type de frais<\/strong><\/p><\/td><td><p><strong>Compte \u00e0 utiliser<\/strong><\/p><\/td><td><p><strong>Nature de la charge<\/strong><\/p><\/td><td><p><strong>TVA r\u00e9cup\u00e9rable\u2009?<\/strong><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Contributions obligatoires (OPCO, CUFPA)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">6333<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Imp\u00f4ts et taxes<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Oui<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Formations financ\u00e9es par l\u2019entreprise<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">6228 ou 628<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Services ext\u00e9rieurs<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Oui, mais souvent exon\u00e9r\u00e9es<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Frais annexes aux formations<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Selon la nature de la d\u00e9pense<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Achats ou services ext\u00e9rieurs<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Selon la nature de la d\u00e9pense<\/span><\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1248582 elementor-widget elementor-widget-heading\" data-id=\"1248582\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pourquoi bien comptabiliser les factures de formation ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c18ebc5 elementor-widget elementor-widget-text-editor\" data-id=\"c18ebc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019enregistrement correct des frais de formation pr\u00e9sente plusieurs avantages pour l\u2019entreprise.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Un suivi rigoureux<\/b><span style=\"font-weight: 400;\">, avec la possibilit\u00e9 de mesurer le retour sur investissement (ROI) des diff\u00e9rentes actions.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>La justification des d\u00e9penses<\/b><span style=\"font-weight: 400;\"> aupr\u00e8s de l\u2019administration fiscale, et une r\u00e9duction du risque de redressement.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u2019optimisation fiscale<\/b><span style=\"font-weight: 400;\"> : r\u00e9cup\u00e9ration de la TVA et d\u00e9duction des charges \u00e0 l\u2019IS ou \u00e0 l\u2019IR.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Un meilleur suivi des co\u00fbts <\/b><span style=\"font-weight: 400;\">par services, projets ou salari\u00e9s (dans le cadre d\u2019une comptabilit\u00e9 analytique).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Bon \u00e0 savoir<\/span><span style=\"font-weight: 400;\"> : <\/span><span style=\"font-weight: 400;\">Automatiser la comptabilisation des factures<\/span><span style=\"font-weight: 400;\"> de formation favorise la r\u00e9duction des erreurs, mais implique un contr\u00f4le humain pour s\u2019assurer de la correcte affectation des charges.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3876ba59 cta-img e-grid e-con-boxed e-con e-parent\" data-id=\"3876ba59\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c035d07 elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"5c035d07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"994\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/03\/illu-plant-pola.svg\" class=\"attachment-large size-large wp-image-19764\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c2f9d3b e-grid e-con-full e-con e-child\" data-id=\"7c2f9d3b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7691103f elementor-widget elementor-widget-heading\" data-id=\"7691103f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Avec Lucca Factures, simplifiez le traitement de vos factures fournisseurs :<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51bce911 elementor-widget elementor-widget-text-editor\" data-id=\"51bce911\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u2013 d\u00e9mat\u00e9rialisez et centralisez toutes vos factures,<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 payez en un clic par virement ou g\u00e9n\u00e9rez facilement vos fichiers SEPA,<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 automatisez l\u2019export comptable pour gagner en efficacit\u00e9.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48172b04 elementor-widget elementor-widget-button\" data-id=\"48172b04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/info.lucca.fr\/l\/950782\/2026-03-17\/619ysv\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tester la solution<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed7225e e-flex e-con-boxed e-con e-parent\" data-id=\"ed7225e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd4d943 elementor-widget elementor-widget-heading\" data-id=\"dd4d943\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les questions fr\u00e9quentes sur la comptabilisation des frais de formation\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2a0075 elementor-widget elementor-widget-n-accordion\" data-id=\"c2a0075\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2040\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2040\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que la comptabilisation des frais de formation\u2009? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2040\" class=\"elementor-element elementor-element-be615a0 e-con-full e-flex e-con e-child\" data-id=\"be615a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2040\" class=\"elementor-element elementor-element-ec67b61 e-flex e-con-boxed e-con e-child\" data-id=\"ec67b61\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bfa3cb1 elementor-widget elementor-widget-text-editor\" data-id=\"bfa3cb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Comptablement, les frais de formation peuvent \u00eatre consid\u00e9r\u00e9s comme des services ext\u00e9rieurs ou des imp\u00f4ts et taxes, en fonction de leur nature. Leur affectation d\u00e9pend du caract\u00e8re lib\u00e9ratoire des d\u00e9penses engag\u00e9es vis-\u00e0-vis des contributions obligatoires.<\/span><\/p><p><span style=\"font-weight: 400;\">En revanche, vous devez bien inscrire les frais annexes (d\u00e9placements, h\u00e9bergement, etc.) dans leurs comptes de charges sp\u00e9cifiques.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2041\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2041\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels sont les diff\u00e9rents types de frais de formation \u00e0 comptabiliser\u2009? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2041\" class=\"elementor-element elementor-element-d708a74 e-con-full e-flex e-con e-child\" data-id=\"d708a74\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2041\" class=\"elementor-element elementor-element-a0f5876 e-flex e-con-boxed e-con e-child\" data-id=\"a0f5876\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ea040a elementor-widget elementor-widget-text-editor\" data-id=\"4ea040a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En mati\u00e8re de formation, vous devez distinguer les contributions obligatoires et les sessions financ\u00e9es par l\u2019entreprise. Les premi\u00e8res sont \u00e0 enregistrer en imp\u00f4ts et taxes, et les secondes dans les services ext\u00e9rieurs.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2042\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2042\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment comptabiliser les contributions vers\u00e9es aux OPCO\u2009? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2042\" class=\"elementor-element elementor-element-8d0172b e-con-full e-flex e-con e-child\" data-id=\"8d0172b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2042\" class=\"elementor-element elementor-element-ad2f65f e-flex e-con-boxed e-con e-child\" data-id=\"ad2f65f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f29e912 elementor-widget elementor-widget-text-editor\" data-id=\"f29e912\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les contributions obligatoires vers\u00e9es aux OPCO doivent \u00eatre enregistr\u00e9es dans les imp\u00f4ts et taxes, en utilisant le compte 6333. Vous devez isoler la TVA (compte 44566), et constater la dette correspondante au cr\u00e9dit du compte 401.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2043\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2043\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quelle diff\u00e9rence entre comptabilisation en honoraires et en charges diverses\u2009? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2043\" class=\"elementor-element elementor-element-443d7eb e-flex e-con-boxed e-con e-child\" data-id=\"443d7eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2043\" class=\"elementor-element elementor-element-7875461 e-con-full e-flex e-con e-child\" data-id=\"7875461\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c670497 elementor-widget elementor-widget-text-editor\" data-id=\"c670497\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les formations financ\u00e9es par l\u2019entreprise sont enregistr\u00e9es en honoraires (compte 6228), lorsqu\u2019elles apportent une r\u00e9elle plus-value (hausse de la productivit\u00e9, formation \u00e0 l\u2019utilisation d\u2019un logiciel, etc.). Si en revanche la d\u00e9pense n\u2019a pas de lien avec le poste du salari\u00e9, pr\u00e9f\u00e9rez la comptabilisation en charges diverses (compte 628).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2044\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2044\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment optimiser la r\u00e9cup\u00e9ration de la TVA sur les frais de formation\u2009? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2044\" class=\"elementor-element elementor-element-f30382e e-flex e-con-boxed e-con e-child\" data-id=\"f30382e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2044\" class=\"elementor-element elementor-element-af89114 e-con-full e-flex e-con e-child\" data-id=\"af89114\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7cc244 elementor-widget elementor-widget-text-editor\" data-id=\"c7cc244\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La comptabilisation des factures de formation dans les comptes ad\u00e9quats permet d\u2019optimiser la r\u00e9cup\u00e9ration de la TVA. Les sessions de formation sont parfois exon\u00e9r\u00e9es, tandis que la TVA n\u2019est pas d\u00e9ductible sur l\u2019ensemble des frais accessoires. N\u2019h\u00e9sitez pas \u00e0 cr\u00e9er des sous-comptes lorsque c\u2019est pertinent pour faciliter la pr\u00e9paration de vos d\u00e9clarations de TVA.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2045\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2045\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Pourquoi suivre les frais de formation en comptabilit\u00e9 analytique\u2009? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2045\" class=\"elementor-element elementor-element-283bd3f e-flex e-con-boxed e-con e-child\" data-id=\"283bd3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2045\" class=\"elementor-element elementor-element-85ab9c9 e-con-full e-flex e-con e-child\" data-id=\"85ab9c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c9fd79 elementor-widget elementor-widget-text-editor\" data-id=\"8c9fd79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La comptabilit\u00e9 analytique permet de r\u00e9partir les charges entre des segments sp\u00e9cifiques de l\u2019entreprise (services, contrats, salari\u00e9s, etc.). Distribuer les frais de formation selon ce principe renforce l\u2019analyse des d\u00e9penses et permet d\u2019\u00e9valuer leur ROI.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce que la comptabilisation des frais de formation\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Comptablement, les frais de formation peuvent \\u00eatre consid\\u00e9r\\u00e9s comme des services ext\\u00e9rieurs ou des imp\\u00f4ts et taxes, en fonction de leur nature. Leur affectation d\\u00e9pend du caract\\u00e8re lib\\u00e9ratoire des d\\u00e9penses engag\\u00e9es vis-\\u00e0-vis des contributions obligatoires.En revanche, vous devez bien inscrire les frais annexes (d\\u00e9placements, h\\u00e9bergement, etc.) dans leurs comptes de charges sp\\u00e9cifiques.\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les diff\\u00e9rents types de frais de formation \\u00e0 comptabiliser\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En mati\\u00e8re de formation, vous devez distinguer les contributions obligatoires et les sessions financ\\u00e9es par l\\u2019entreprise. Les premi\\u00e8res sont \\u00e0 enregistrer en imp\\u00f4ts et taxes, et les secondes dans les services ext\\u00e9rieurs.\"}},{\"@type\":\"Question\",\"name\":\"Comment comptabiliser les contributions vers\\u00e9es aux OPCO\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les contributions obligatoires vers\\u00e9es aux OPCO doivent \\u00eatre enregistr\\u00e9es dans les imp\\u00f4ts et taxes, en utilisant le compte 6333. Vous devez isoler la TVA (compte 44566), et constater la dette correspondante au cr\\u00e9dit du compte 401.\"}},{\"@type\":\"Question\",\"name\":\"Quelle diff\\u00e9rence entre comptabilisation en honoraires et en charges diverses\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les formations financ\\u00e9es par l\\u2019entreprise sont enregistr\\u00e9es en honoraires (compte 6228), lorsqu\\u2019elles apportent une r\\u00e9elle plus-value (hausse de la productivit\\u00e9, formation \\u00e0 l\\u2019utilisation d\\u2019un logiciel, etc.). Si en revanche la d\\u00e9pense n\\u2019a pas de lien avec le poste du salari\\u00e9, pr\\u00e9f\\u00e9rez la comptabilisation en charges diverses (compte 628).\"}},{\"@type\":\"Question\",\"name\":\"Comment optimiser la r\\u00e9cup\\u00e9ration de la TVA sur les frais de formation\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La comptabilisation des factures de formation dans les comptes ad\\u00e9quats permet d\\u2019optimiser la r\\u00e9cup\\u00e9ration de la TVA. Les sessions de formation sont parfois exon\\u00e9r\\u00e9es, tandis que la TVA n\\u2019est pas d\\u00e9ductible sur l\\u2019ensemble des frais accessoires. N\\u2019h\\u00e9sitez pas \\u00e0 cr\\u00e9er des sous-comptes lorsque c\\u2019est pertinent pour faciliter la pr\\u00e9paration de vos d\\u00e9clarations de TVA.\"}},{\"@type\":\"Question\",\"name\":\"Pourquoi suivre les frais de formation en comptabilit\\u00e9 analytique\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La comptabilit\\u00e9 analytique permet de r\\u00e9partir les charges entre des segments sp\\u00e9cifiques de l\\u2019entreprise (services, contrats, salari\\u00e9s, etc.). Distribuer les frais de formation selon ce principe renforce l\\u2019analyse des d\\u00e9penses et permet d\\u2019\\u00e9valuer leur ROI.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Les frais de formation suivent un traitement comptable particulier. Certaines d\u00e9penses doivent \u00eatre enregistr\u00e9es en imp\u00f4ts et taxes, tandis que d\u2019autres sont \u00e0 inscrire en services ext\u00e9rieurs. Mais alors, quels crit\u00e8res retenir pour les classer\u2009?&#8230;<\/p>\n","protected":false},"author":57,"featured_media":43590,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[149],"tags":[],"post_folder":[],"class_list":["post-43585","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-depenses"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/43585","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=43585"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/43585\/revisions"}],"predecessor-version":[{"id":43589,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/43585\/revisions\/43589"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/43590"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=43585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=43585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=43585"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=43585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}