{"id":21104,"date":"2017-09-15T00:30:16","date_gmt":"2017-09-14T22:30:16","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=21104"},"modified":"2026-02-23T16:18:10","modified_gmt":"2026-02-23T15:18:10","slug":"la-comptabilite-dans-les-sci","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-comptabilite-dans-les-sci\/","title":{"rendered":"La comptabilit\u00e9 dans les SCI"},"content":{"rendered":"<p>La tenue d\u2019une comptabilit\u00e9 permet de faciliter la bonne gestion de la SCI. Cependant, l\u2019activit\u00e9 d\u2019une SCI est civile par nature. Ainsi, le plan comptable g\u00e9n\u00e9ral ne vise pas express\u00e9ment l\u2019obligation pour elles de tenir une comptabilit\u00e9 <strong>commerciale.<\/strong>\u00a0 Celle-ci d\u00e9pendra en grande partie du r\u00e9gime d\u2019imposition choisi !<\/p>\n<p>Comptabilit\u00e9 de tr\u00e9sorerie ou comptabilit\u00e9 commerciale ? Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France fait un point sur la comptabilit\u00e9 des SCI.<\/p>\n<h4><span style=\"color: #000000;\"><strong><u>I\/ La tenue d\u2019une comptabilit\u00e9 de tr\u00e9sorerie<\/u><\/strong><\/span><\/h4>\n<p>Pour les SCI ayant une activit\u00e9 civile, une simple comptabilit\u00e9 dite de \u00ab caisse \u00bb peut \u00eatre tenue. Cela concerne\u00a0 notamment la location de locaux nus, puisqu\u2019il s\u2019agira de revenus fonciers. A ce titre, la SCI est dispens\u00e9e de tenir une comptabilit\u00e9 commerciale. En effet, les r\u00e8gles comptables et commerciales n\u2019imposent pas de mani\u00e8re expresse la tenue d\u2019une comptabilit\u00e9 commerciale pour une SCI relevant des revenus fonciers.<\/p>\n<p>Cette comptabilit\u00e9\u00a0 simplifi\u00e9e s\u2019applique notamment aux soci\u00e9t\u00e9s civiles immobili\u00e8res non passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n<p>N\u00e9anmoins, les sommes indiqu\u00e9es \u00a0dans la d\u00e9claration des revenus fonciers n\u00b02072 doivent pouvoir \u00eatre justifi\u00e9es\u00a0!<\/p>\n<p>A cet effet, on se r\u00e9f\u00e9rera simplement \u00a0aux recettes et aux d\u00e9penses inscrites dans un cahier ou un tableau Excel.<\/p>\n<p>Les justificatifs des d\u00e9penses et recettes (relev\u00e9s bancaires, etc.) devront donc \u00eatre conserv\u00e9s. Ils serviront aupr\u00e8s de l\u2019Administration fiscale dans le cas d\u2019un \u00e9ventuel contr\u00f4le sur place. Les SCI ayant pour activit\u00e9 la location d\u2019immeubles nus, ou qui en donnent la jouissance \u00e0 \u00a0leurs associ\u00e9s, sont en effet passibles d\u2019un contr\u00f4le sur place de l\u2019Administration.<\/p>\n<p>Les SCI ayant opt\u00e9 pour la TVA\u00a0 peuvent \u00a0\u00eatre passibles d\u2019une v\u00e9rification de comptabilit\u00e9 en mati\u00e8re de TVA.<\/p>\n<p>Les soci\u00e9t\u00e9s soumises aux revenus fonciers et compos\u00e9es uniquement de personnes physiques seront dispens\u00e9es de pr\u00e9senter un fichier des \u00e9critures comptables (FEC).<\/p>\n<p>Cette comptabilit\u00e9 peut n\u00e9anmoins s\u2019av\u00e9rer insuffisante puisqu\u2019elle n\u2019est pas aussi rigoureuse qu\u2019une comptabilit\u00e9 commerciale ! Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/comptabilite-de-tresorerie-ou-dengagement\/\">Comptabilit\u00e9 de tr\u00e9sorerie ou d\u2019engagement\u00a0?<\/a><\/p>\n<h4><span style=\"color: #000000;\"><strong><u>II\/ La tenue d\u2019une comptabilit\u00e9 commerciale<\/u><\/strong><\/span><\/h4>\n<p>Lorsque la SCI se compose<\/p>\n<ul>\n<li>d\u2019associ\u00e9s personnes physiques ou morales imposables dans la cat\u00e9gorie des BIC (B\u00e9n\u00e9fices Industriels et Commerciaux), BA (B\u00e9n\u00e9fices Agricoles)<\/li>\n<li>ou de personnes morales soumises \u00e0 l\u2019IS de plein droit ou sur option,<\/li>\n<\/ul>\n<p><strong>une comptabilit\u00e9 commerciale est obligatoire\u00a0!<\/strong><\/p>\n<p>Cette comptabilit\u00e9 d\u2019engagement repose sur les cr\u00e9ances acquises et les dettes certaines, on parle alors de comptabilit\u00e9 en partie double.<\/p>\n<p>En effet, \u00e0 ce titre, il conviendra d\u2019appliquer les r\u00e8gles comptables pr\u00e9vues pour les amortissements, les d\u00e9pr\u00e9ciations, les dotations ou encore les charges et produits constat\u00e9s d\u2019avance\u2026<\/p>\n<ul>\n<li>\n<h4><span style=\"color: #993300;\"><strong>Pourquoi la tenue d\u2019une comptabilit\u00e9 commerciale\u00a0?<\/strong><\/span><\/h4>\n<\/li>\n<\/ul>\n<p>La tenue d\u2019une comptabilit\u00e9 commerciale permet de regrouper les d\u00e9penses par nature, d\u2019identifier les \u00e9l\u00e9ments d\u2019actif de la soci\u00e9t\u00e9, et de d\u00e9terminer les comptes courants des associ\u00e9s.<\/p>\n<p>Elle est \u00e9galement gage de s\u00e9curit\u00e9 et \u00e9l\u00e9ment de preuve dans le cadre de montages fiscaux et en cas de suspicion\u00a0 du caract\u00e8re fictif de la SCI.<\/p>\n<ul>\n<li>\n<h4><span style=\"color: #993300;\"><strong>Concernant les soci\u00e9t\u00e9s civiles de taille importante <\/strong>:<\/span><\/h4>\n<\/li>\n<\/ul>\n<p>Les articles L612-1, R612-1 et R612-2 du Code de commerce pr\u00e9cisent que les personnes morales de droit priv\u00e9 non commer\u00e7antes devront \u00e9tablir des comptes annuels. Et ce, lorsqu\u2019\u00e0 la fin de l\u2019ann\u00e9e civile ou \u00e0 la cl\u00f4ture de l\u2019exercice, elles d\u00e9passent 2 des 3 seuils suivants :<\/p>\n<ul>\n<li>montant total du bilan 1 550 000 \u20ac,<\/li>\n<li>montant HT du chiffre d\u2019affaires 3 100 000 \u20ac ,<\/li>\n<li>nombre de salari\u00e9s 50<\/li>\n<\/ul>\n<p>Les comptes annuels se composent d\u2019un bilan, d\u2019un compte de r\u00e9sultat et des annexes (BCRA),<\/p>\n<p>Les articles L612-1 et R612-1 du Code de commerce pr\u00e9voient \u00e9galement que ces soci\u00e9t\u00e9s doivent nommer au moins un Commissaire aux comptes et un suppl\u00e9ant.<\/p>\n<ul>\n<li>\n<h4><span style=\"color: #993300;\"><strong>Fichier des \u00e9critures comptables<\/strong><\/span><\/h4>\n<\/li>\n<\/ul>\n<p>En application de l\u2019article L 47 A I du Livre des Proc\u00e9dures Fiscales, toutes les soci\u00e9t\u00e9s\u00a0 poss\u00e9dant une comptabilit\u00e9 tenue au moyen d\u2019un syst\u00e8me informatis\u00e9 devront pr\u00e9senter leur fichier des \u00e9critures comptables (FEC)\u00a0 dans le cadre d\u2019une \u00e9ventuelle v\u00e9rification de comptabilit\u00e9 ou d\u2019un examen de comptabilit\u00e9 de la part de l\u2019Administration.<\/p>\n<p>Comme rappel\u00e9 ci-dessus, il existe une tol\u00e9rance de l\u2019Administration en mati\u00e8re de transmission des fichiers des \u00e9critures comptables pour les soci\u00e9t\u00e9s soumises aux revenus fonciers et compos\u00e9es d\u2019associ\u00e9s personnes physiques.<\/p>\n<p>Pour plus de questions, n\u2019h\u00e9sitez pas \u00e0 contacter notre service comptable.<\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez en savoir plus sur la comptabilit\u00e9 dans les SCI ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\"><span class=\"s3\">SCI \u00e0 l\u2019IR ou \u00e0 l\u2019IS\u00a0: que choisir\u00a0?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/option-is-sci-irrevocable\/\"><span class=\"s3\">Option \u00e0 l\u2019IS des SCI\u00a0: un choix possible \u00e0 tout moment\u2026 Mais irr\u00e9vocable.<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/verification-de-comptabilite\/\"><span class=\"s3\">La v\u00e9rification de comptabilit\u00e9, ce qu\u2019il faut savoir<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/depenses-deductibles-sci-ir\/\"><span class=\"s3\">Les d\u00e9penses d\u00e9ductibles pour les SCI assujetties l\u2019IR<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/utilisation-sci-labus-de-droit-fiscal\/\"><span class=\"s3\">L\u2019utilisation des SCI et l\u2019abus de droit fiscal<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La tenue d\u2019une comptabilit\u00e9 permet de faciliter la bonne gestion de la SCI. Cependant, l\u2019activit\u00e9 d\u2019une SCI est civile par nature. Ainsi, le plan comptable g\u00e9n\u00e9ral ne vise pas express\u00e9ment l\u2019obligation pour elles de tenir une comptabilit\u00e9 commerciale.\u00a0 Celle-ci d\u00e9pendra&#8230;<\/p>\n","protected":false},"author":1,"featured_media":21105,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-21104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La comptabilit\u00e9 dans les SCI | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Valoxy fait aujourd\u2019hui un point sur la comptabilit\u00e9 des SCI, un outil indispensable de gestion pour les dirigeants.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/la-comptabilite-dans-les-sci\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La comptabilit\u00e9 dans les SCI | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Valoxy fait aujourd\u2019hui un point sur la comptabilit\u00e9 des SCI, un outil indispensable de gestion pour les dirigeants.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/la-comptabilite-dans-les-sci\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-14T22:30:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-23T15:18:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/08\/comptabilite-dans-les-sci-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"293\" \/>\n\t<meta property=\"og:image:height\" content=\"172\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/la-comptabilite-dans-les-sci\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/la-comptabilite-dans-les-sci\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"La comptabilit\u00e9 dans les SCI\",\"datePublished\":\"2017-09-14T22:30:16+00:00\",\"dateModified\":\"2026-02-23T15:18:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/la-comptabilite-dans-les-sci\/\"},\"wordCount\":873,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/la-comptabilite-dans-les-sci\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/08\/comptabilite-dans-les-sci-1.jpg\",\"articleSection\":[\"Comptabilit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/la-comptabilite-dans-les-sci\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/la-comptabilite-dans-les-sci\/\",\"url\":\"https:\/\/valoxy.org\/blog\/la-comptabilite-dans-les-sci\/\",\"name\":\"La comptabilit\u00e9 dans les SCI | Blog Valoxy - 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