{"id":3688,"date":"2021-12-13T09:00:42","date_gmt":"2021-12-13T08:00:42","guid":{"rendered":"https:\/\/www.manager.one\/fr\/journal\/?p=3688"},"modified":"2023-09-08T14:38:12","modified_gmt":"2023-09-08T12:38:12","slug":"compte-courant-dassocie-notes-de-frais-differences","status":"publish","type":"post","link":"https:\/\/www.manager.one\/fr\/journal\/compte-courant-dassocie-notes-de-frais-differences\/","title":{"rendered":"Compte courant d\u2019associ\u00e9 versus notes de frais : quelles diff\u00e9rences ?"},"content":{"rendered":"<p><strong>Les notes de frais permettent \u00e0 l\u2019entreprise\u00a0de prendre en charge les frais professionnels engag\u00e9s par ses collaborateurs. Pour les associ\u00e9s, le choix entre compte courant ou note de frais r\u00e9pond \u00e0 des contraintes juridiques et financi\u00e8res.<\/strong><\/p>\n<h2>Le point pour passer les bonnes \u00e9critures comptables.<\/h2>\n<p>Le principe des notes de frais est assez simple et compris de tous. D\u00e8s lors qu\u2019un collaborateur avance des d\u00e9penses pour l\u2019entreprise, cette derni\u00e8re se doit de les rembourser.\u00a0<span data-slate-object=\"text\" data-key=\"104\">Cela \u00e9tant, pour \u00e9viter tout d\u00e9bordement, il convient de d\u00e9finir un cadre pr\u00e9cis et clair <\/span><span data-slate-object=\"text\" data-key=\"105\"><span class=\"id_ad2240b7-27a1-490f-8a9a-0b674ba947d3-80\" data-slate-object=\"mark\" data-info=\"noeud\">sur les<\/span><\/span><span data-slate-object=\"text\" data-key=\"106\" data-slate-fragment=\"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\"> types de frais accept\u00e9s et le processus de validation.<\/span> Ainsi, ces d\u00e9penses peuvent correspondre aux repas pris, aux d\u00e9placements, \u00e0 l\u2019h\u00e9bergement ou bien \u00e0 toute d\u00e9pense r\u00e9alis\u00e9e dans le cadre professionnel, et uniquement professionnel.<\/p>\n<h2><strong>Pas de notes de frais sans justificatifs<\/strong><\/h2>\n<p>Pour rappel, chaque d\u00e9pense doit \u00eatre <strong><a href=\"https:\/\/www.manager.one\/fr\/nouveautes\/delai-justificatif-obligatoire\/\">justifi\u00e9e<\/a><\/strong>.\u00a0<span data-slate-object=\"text\" data-key=\"11108\">Le justificatif peut \u00eatre une facture originale ou un ticket.<\/span> <span data-slate-object=\"text\" data-key=\"11061\">Il doit \u00eatre accompagn\u00e9 d\u2019une preuve d\u2019usage quand cela est possible, comme un titre de transport par exemple.<\/span> <span data-slate-object=\"text\" data-key=\"10999\">Ceci est une disposition li\u00e9e \u00e0 l\u2019exon\u00e9ration de cotisations <\/span><span data-slate-object=\"text\" data-key=\"11000\"><span class=\"id_a4469207-c94e-4ee1-8d57-ecd10e00d2cf-ceefafa6-c8a9-4be4-b36e-b17846b7c071\" data-slate-object=\"mark\" data-info=\"noeud\">sociales<\/span><\/span><span data-slate-object=\"text\" data-key=\"11001\"> et de pr\u00e9l\u00e8vements <\/span><span data-slate-object=\"text\" data-key=\"11002\"><span class=\"id_a4469207-c94e-4ee1-8d57-ecd10e00d2cf-652e42c2-f8b5-4ef8-83c1-2f4d07e7d271\" data-slate-object=\"mark\" data-info=\"noeud\">sociaux<\/span><\/span><span data-slate-object=\"text\" data-key=\"11003\" data-slate-fragment=\"JTdCJTIyb2JqZWN0JTIyJTNBJTIyZG9jdW1lbnQlMjIlMkMlMjJkYXRhJTIyJTNBJTdCJTdEJTJDJTIybm9kZXMlMjIlM0ElNUIlN0IlMjJvYmplY3QlMjIlM0ElMjJibG9jayUyMiUyQyUyMnR5cGUlMjIlM0ElMjJ6b25lJTIyJTJDJTIyZGF0YSUyMiUzQSU3QiU3RCUyQyUyMm5vZGVzJTIyJTNBJTVCJTdCJTIyb2JqZWN0JTIyJTNBJTIyYmxvY2slMjIlMkMlMjJ0eXBlJTIyJTNBJTIybGlnbmUlMjIlMkMlMjJkYXRhJTIyJTNBJTdCJTdEJTJDJTIybm9kZXMlMjIlM0ElNUIlN0IlMjJvYmplY3QlMjIlM0ElMjJibG9jayUyMiUyQyUyMnR5cGUlMjIlM0ElMjJkZWZhdWx0LWVsZW1lbnQlMjIlMkMlMjJkYXRhJTIyJTNBJTdCJTdEJTJDJTIybm9kZXMlMjIlM0ElNUIlN0IlMjJvYmplY3QlMjIlM0ElMjJ0ZXh0JTIyJTJDJTIydGV4dCUyMiUzQSUyMkxlJTIwanVzdGlmaWNhdGlmJTIwcGV1dCUyMCVDMyVBQXRyZSUyMHVuZSUyMGZhY3R1cmUlMjBvcmlnaW5hbGUlMjBvdSUyMHVuJTIwdGlja2V0LiUyMiUyQyUyMm1hcmtzJTIyJTNBJTVCJTVEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIydGV4dCUyMiUyQyUyMnRleHQlMjIlM0ElMjIlMjAlMjIlMkMlMjJtYXJrcyUyMiUzQSU1QiU3QiUyMm9iamVjdCUyMiUzQSUyMm1hcmslMjIlMkMlMjJ0eXBlJTIyJTNBJTIyQ2FyU2VwYXJhdGV1ciUyMiUyQyUyMmRhdGElMjIlM0ElN0IlN0QlN0QlNUQlN0QlMkMlN0IlMjJvYmplY3QlMjIlM0ElMjJ0ZXh0JTIyJTJDJTIydGV4dCUyMiUzQSUyMklsJTIwZG9pdCUyMCVDMyVBQXRyZSUyMGFjY29tcGFnbiVDMyVBOSUyMGQlRTIlODAlOTl1bmUlMjBwcmV1dmUlMjBkJUUyJTgwJTk5dXNhZ2UlMjBxdWFuZCUyMGNlbGElMjBlc3QlMjBwb3NzaWJsZSUyQyUyMGNvbW1lJTIwdW4lMjB0aXRyZSUyMGRlJTIwdHJhbnNwb3J0JTIwcGFyJTIwZXhlbXBsZS4lMjIlMkMlMjJtYXJrcyUyMiUzQSU1QiU1RCU3RCUyQyU3QiUyMm9iamVjdCUyMiUzQSUyMnRleHQlMjIlMkMlMjJ0ZXh0JTIyJTNBJTIyJTIwJTIyJTJDJTIybWFya3MlMjIlM0ElNUIlN0IlMjJvYmplY3QlMjIlM0ElMjJtYXJrJTIyJTJDJTIydHlwZSUyMiUzQSUyMkNhclNlcGFyYXRldXIlMjIlMkMlMjJkYXRhJTIyJTNBJTdCJTdEJTdEJTVEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIydGV4dCUyMiUyQyUyMnRleHQlMjIlM0ElMjJDZWNpJTIwZXN0JTIwdW5lJTIwZGlzcG9zaXRpb24lMjBsaSVDMyVBOWUlMjAlQzMlQTAlMjBsJUUyJTgwJTk5ZXhvbiVDMyVBOXJhdGlvbiUyMGRlJTIwY290aXNhdGlvbnMlMjAlMjIlMkMlMjJtYXJrcyUyMiUzQSU1QiU1RCU3RCUyQyU3QiUyMm9iamVjdCUyMiUzQSUyMnRleHQlMjIlMkMlMjJ0ZXh0JTIyJTNBJTIyc29jaWFsZXMlMjIlMkMlMjJtYXJrcyUyMiUzQSU1QiU3QiUyMm9iamVjdCUyMiUzQSUyMm1hcmslMjIlMkMlMjJ0eXBlJTIyJTNBJTIyY2xhc3NOYW1lJTIyJTJDJTIyZGF0YSUyMiUzQSU3QiUyMmNsYXNzTmFtZSUyMiUzQSUyMmlkX2E0NDY5MjA3LWM5NGUtNGVlMS04ZDU3LWVjZDEwZTAwZDJjZi1jZWVmYWZhNi1jOGE5LTRiZTQtYjM2ZS1iMTc4NDZiN2MwNzElMjIlN0QlN0QlMkMlN0IlMjJvYmplY3QlMjIlM0ElMjJtYXJrJTIyJTJDJTIydHlwZSUyMiUzQSUyMlN1cmxpZ25lckJsZXUlMjIlMkMlMjJkYXRhJTIyJTNBJTdCJTdEJTdEJTVEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIydGV4dCUyMiUyQyUyMnRleHQlMjIlM0ElMjIlMjBldCUyMGRlJTIwcHIlQzMlQTlsJUMzJUE4dmVtZW50cyUyMCUyMiUyQyUyMm1hcmtzJTIyJTNBJTVCJTVEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIydGV4dCUyMiUyQyUyMnRleHQlMjIlM0ElMjJzb2NpYXV4JTIyJTJDJTIybWFya3MlMjIlM0ElNUIlN0IlMjJvYmplY3QlMjIlM0ElMjJtYXJrJTIyJTJDJTIydHlwZSUyMiUzQSUyMmNsYXNzTmFtZSUyMiUyQyUyMmRhdGElMjIlM0ElN0IlMjJjbGFzc05hbWUlMjIlM0ElMjJpZF9hNDQ2OTIwNy1jOTRlLTRlZTEtOGQ1Ny1lY2QxMGUwMGQyY2YtNjUyZTQyYzItZjhiNS00ZWY4LTgzYzEtMmY0ZDA3ZTdkMjcxJTIyJTdEJTdEJTJDJTdCJTIyb2JqZWN0JTIyJTNBJTIybWFyayUyMiUyQyUyMnR5cGUlMjIlM0ElMjJTdXJsaWduZXJHcmlzJTIyJTJDJTIyZGF0YSUyMiUzQSU3QiU3RCU3RCU1RCU3RCUyQyU3QiUyMm9iamVjdCUyMiUzQSUyMnRleHQlMjIlMkMlMjJ0ZXh0JTIyJTNBJTIyJTIwc3VyJTIwbGVzJTIwbW9udGFudHMlMjBlbmdhZyVDMyVBOXMuJTIyJTJDJTIybWFya3MlMjIlM0ElNUIlNUQlN0QlNUQlN0QlNUQlN0QlNUQlN0QlNUQlN0Q=\"> sur les montants engag\u00e9s.<\/span><\/p>\n<p>Ces r\u00e8gles qui concernent tous les collaborateurs employ\u00e9s par l\u2019entreprise peuvent aussi s\u2019appliquer \u00e0 un associ\u00e9 au capital de la soci\u00e9t\u00e9. Pour cela, la loi est claire : il doit \u00eatre lui aussi salari\u00e9 de l\u2019entreprise et donc recevoir une r\u00e9mun\u00e9ration. En revanche, rien n\u2019oblige \u00e0 ce qu\u2019il soit \u00e0 temps plein. Il peut \u00eatre d\u00e9cid\u00e9 de la mise en place d\u2019un temps partiel. Concernant le dirigeant, d\u00e8s lors que le K-Bis pr\u00e9cise son statut, les notes de frais peuvent aussi \u00eatre accept\u00e9es.<\/p>\n<p><span data-slate-object=\"text\" data-key=\"21884\">Cependant, le remboursement forfaitaire ne peut avoir lieu que pour certains collaborateurs.<\/span> <span data-slate-object=\"text\" data-key=\"21874\">Les sommes re\u00e7ues doivent correspondre \u00e0 une d\u00e9pense r\u00e9elle et justifi\u00e9e quand il s\u2019agit de : <\/span><\/p>\n<ul>\n<li><span data-slate-object=\"text\" data-key=\"21876\"><span class=\"empan_orange_plat\" data-slate-object=\"mark\" data-info=\"noeud\">un <strong>salari<\/strong><\/span><\/span><strong><span class=\"empan_orange_plat\" data-slate-object=\"mark\" data-info=\"noeud\"><span class=\"empan_orange_plat_fin\" data-slate-object=\"mark\" data-info=\"noeud\">\u00e9\u00a0<\/span><\/span><\/strong><span data-slate-object=\"text\" data-key=\"21878\" data-slate-fragment=\"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\">et <strong>g\u00e9rant minoritaire<\/strong> de <strong>SARL<\/strong> ou <strong>SELAR<\/strong>, <\/span><\/li>\n<li><span data-slate-object=\"text\" data-key=\"21878\" data-slate-fragment=\"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\">un <strong>PDG<\/strong> de <strong>SA<\/strong>, <\/span><\/li>\n<li><span data-slate-object=\"text\" data-key=\"21878\" data-slate-fragment=\"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\">un <strong>pr\u00e9sident<\/strong> ou un <strong>dirigeant<\/strong> d\u2019une <strong>SAS<\/strong>.<\/span><\/li>\n<\/ul>\n<h2><strong>Quel remboursement de frais pour un associ\u00e9 non salari\u00e9 ?<\/strong><\/h2>\n<p><span data-slate-object=\"text\" data-key=\"11661\">Les d\u00e9penses r\u00e9alis\u00e9es pour le compte de l\u2019entreprise sont <\/span><span data-slate-object=\"text\" data-key=\"11662\"><span class=\"id_5cd14c58-08cb-462b-a62e-f0764ae8432a-53\" data-slate-object=\"mark\" data-info=\"noeud\">prises<\/span><\/span><span data-slate-object=\"text\" data-key=\"11663\" data-slate-fragment=\"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\"> en charge m\u00eame si l\u2019associ\u00e9 n\u2019est pas salari\u00e9.<\/span> Simplement, la gestion des sommes suit une autre logique : le <strong>compte courant d\u2019associ\u00e9<\/strong>. Son usage doit faire l\u2019objet d\u2019un contr\u00f4le et d\u2019une totale transparence afin d\u2019\u00e9viter les conflits entre associ\u00e9s.<\/p>\n<p><span data-slate-object=\"text\" data-key=\"15813\">Pour rappel, la mise en place d\u2019un compte courant n\u2019est pas pr\u00e9vue pour les remboursements de frais professionnels des associ\u00e9s.<\/span> <span data-slate-object=\"text\" data-key=\"15807\">En effet, cette r\u00e8gle comptable intervient quand <strong>l\u2019associ\u00e9 avance de la tr\u00e9sorerie \u00e0 l\u2019entreprise<\/strong>.<\/span> <span data-slate-object=\"text\" data-key=\"15782\" data-slate-fragment=\"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\">Cette tr\u00e9sorerie peut se pr\u00e9senter sous forme de <strong>pr\u00eat d\u2019argent<\/strong> ou de <strong>r\u00e8glement d\u2019une cr\u00e9ance<\/strong> qui arrive \u00e0 \u00e9ch\u00e9ance.<\/span> Par extension, les frais professionnels inclus dans le compte courant d\u2019associ\u00e9 deviennent une cr\u00e9ance. Cela peut aussi correspondre \u00e0 la contrepartie du renoncement \u00e0 la perception de dividende ou de r\u00e9mun\u00e9ration, quand il s\u2019agit d\u2019un dirigeant.<\/p>\n<p>Autrement dit, on peut parler d\u2019une <strong>dette tacite<\/strong> de l\u2019entreprise vis-\u00e0-vis des associ\u00e9s. D\u2019ailleurs, si un associ\u00e9 c\u00e8de ses parts, son compte courant d\u2019associ\u00e9 reste ouvert. Notez que lorsqu\u2019il s\u2019agit d\u2019une soci\u00e9t\u00e9 civile ou une SNC, le compte peut \u00eatre d\u00e9biteur. C\u2019est-\u00e0-dire que l\u2019associ\u00e9 doit de l\u2019argent \u00e0 l\u2019entreprise. Situation interdite pour les autres formes juridiques de soci\u00e9t\u00e9s lorsque l\u2019associ\u00e9 est une personne physique.<\/p>\n<h2><strong>Comment solder le compte courant d\u2019associ\u00e9 ?<\/strong><\/h2>\n<p>\u00c0 tout moment, l\u2019associ\u00e9 peut demander le remboursement des sommes engag\u00e9es. Toutefois, cette d\u00e9marche est encadr\u00e9e pour \u00e9viter que le moment choisi mette en difficult\u00e9s volontaires l\u2019entreprise. De m\u00eame, il peut \u00eatre convenu de bloquer une part des sommes dues ou de les transformer en capital social \u00e0 l\u2019occasion d\u2019une augmentation de capital. Quoi qu\u2019il en soit, en fin d\u2019exercice, chaque associ\u00e9 cr\u00e9diteur de son compte courant re\u00e7oit des int\u00e9r\u00eats sur les avances non rembours\u00e9es. Par exemple, le taux d\u2019int\u00e9r\u00eat maximum \u00e9tait de 1,18 % pour les exercices clos au cours du troisi\u00e8me trimestre 2021.<\/p>\n<p>Cette description montre que la prise en compte des frais professionnels des associ\u00e9s touche des enjeux beaucoup plus larges pour l\u2019entreprise. Outre de signer une convention pour chaque associ\u00e9 afin de border l\u2019usage du compte courant, il est parfois n\u00e9cessaire que l\u2019assembl\u00e9e g\u00e9n\u00e9rale proc\u00e8de \u00e0 des votes de r\u00e9solution. De m\u00eame, certaines d\u00e9penses peuvent aboutir \u00e0 un conflit entre associ\u00e9s. Par exemple, la participation \u00e0 une assembl\u00e9e g\u00e9n\u00e9rale n&rsquo;entra\u00eene pas de remboursement de frais de d\u00e9placement pour un associ\u00e9.<\/p>\n<p>Au total, <strong>les diff\u00e9rences entre note de frais et compte courant d\u2019associ\u00e9 portent sur les r\u00e8gles comptables et les d\u00e9lais de remboursement<\/strong>. En effet, pour une note de frais, il faut compter en moyenne moins de 30 jours apr\u00e8s le d\u00e9p\u00f4t de la demande et des justificatifs, alors que pour le compte courant, elle peut s\u2019\u00e9taler sur plusieurs mois. Dans tous les cas, il faut porter une vigilance de tous les instants sur ces frais : ils sont d\u00e9ductibles des charges de l\u2019entreprise et int\u00e8grent le compte de bilan. Tout abus peut entra\u00eener les foudres de l\u2019administration fiscale.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les notes de frais permettent \u00e0 l\u2019entreprise\u00a0de prendre en charge les frais professionnels engag\u00e9s par ses collaborateurs. Pour les associ\u00e9s, le choix entre compte courant ou note de frais r\u00e9pond \u00e0 des contraintes juridiques et financi\u00e8res. Le point pour passer les bonnes \u00e9critures comptables. Le principe des notes de frais est assez simple et compris [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":3739,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/posts\/3688"}],"collection":[{"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/comments?post=3688"}],"version-history":[{"count":6,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/posts\/3688\/revisions"}],"predecessor-version":[{"id":3873,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/posts\/3688\/revisions\/3873"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/media\/3739"}],"wp:attachment":[{"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/media?parent=3688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/categories?post=3688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manager.one\/fr\/journal\/wp-json\/wp\/v2\/tags?post=3688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}