{"id":25995,"date":"2019-03-08T00:30:03","date_gmt":"2019-03-07T23:30:03","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=25995"},"modified":"2024-06-13T12:24:16","modified_gmt":"2024-06-13T10:24:16","slug":"les-incoterms-quest-ce-que-cest","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/les-incoterms-quest-ce-que-cest\/","title":{"rendered":"Les Incoterms, qu\u2019est-ce que c\u2019est ?"},"content":{"rendered":"<p>Qui n\u2019a jamais vu ces petits panneaux carr\u00e9s \u201cFOB\u201d, \u201cCIF\u201d, ou \u201cEXW\u201d, \u00e0 l\u2019arri\u00e8re des camions ou sur les containers ? Les transports routiers, maritimes ou fluviaux, l\u2019inter-modalit\u00e9, les innombrables passages de fronti\u00e8res, les diff\u00e9rences\u00a0 de r\u00e9gimes fiscaux, ont rendu indispensables l\u2019utilisation de termes \u201cstandards\u201d pour fluidifier l\u2019information tout au long de la cha\u00eene logistique des m\u00e9tiers du transport, mais aussi pour les assurances, les douanes, et la comptabilit\u00e9, afin de d\u00e9finir la propri\u00e9t\u00e9 et les risques des entreprises.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, vous donne dans cet article les principales d\u00e9finitions de ces diff\u00e9rents termes.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>D\u00e9finition et r\u00f4le des incoterms<\/strong><\/h2>\n<p>Les \u201cincoterms\u201d, pour <strong>in<\/strong>ternational <strong>co<\/strong>mmercial <strong>terms<\/strong> (en fran\u00e7ais : termes commerciaux internationaux) sont des termes normalis\u00e9s qui d\u00e9finissent les droits et les obligations des acheteurs et des vendeurs dans le cadre des \u00e9changes nationaux et \u00a0internationaux. La derni\u00e8re r\u00e9glementation (ICC 2010, ou Incoterms 2010) est entr\u00e9e en vigueur le 1er Janvier 2011. C\u2019est \u00e0 elle que nous nous r\u00e9f\u00e9rons dans cet article.<\/p>\n<p>&nbsp;<\/p>\n<p>Les incoterms d\u00e9finissent<\/p>\n<ul>\n<li>Les responsabilit\u00e9s juridiques dans le cadre des \u00e9changes, notamment en mati\u00e8re de chargement et de transport (selon le type de transport)<\/li>\n<li>Le lieu de transfert des risques. Qui aura \u00e0 subir la perte en cas de probl\u00e8me de transport\u00a0?<\/li>\n<li>Les obligations d\u2019information et de documentation.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><em>Tout type de transport <\/em><\/h3>\n<p><strong>EXW\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ex Works : <\/strong>transfert de propri\u00e9t\u00e9 au d\u00e9part de l\u2019usine, avant chargement.<\/p>\n<p><strong>FCA\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Free CArrier\u00a0:<\/strong> marchandises d\u00e9douan\u00e9es et charg\u00e9es dans le pays de d\u00e9part.<\/p>\n<p><strong>CPT\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Carriage Paid To\u00a0: <\/strong>livraison au premier transporteur, jusqu\u2019au premier d\u00e9chargement, sans assurance sur le transport.<\/p>\n<p><strong>CIP\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Carriage and Insurance Paid to\u00a0: <\/strong>comme le CPT mais avec l\u2019assurance sur le transport<\/p>\n<p><strong>DAT\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Delivered At Terminal : <\/strong>marchandises d\u00e9charg\u00e9es, d\u00e9douanement, import et post acheminement pay\u00e9 par l\u2019acheteur.<\/p>\n<p><strong>DAP\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Delivered At Place : <\/strong>marchandises non d\u00e9charg\u00e9es, mises \u00e0 disposition de l\u2019acheteur dans le pays d\u2019importation.<\/p>\n<p><strong>DDP\u00a0<\/strong> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>Delivery Duty Paid<\/strong>\u00a0: marchandises livr\u00e9es \u00e0 destination finale, d\u00e9douanement et taxes \u00e0 la charge du vendeur<\/p>\n<p>&nbsp;<\/p>\n<p><em>Transport maritime ou fluvial<\/em><\/p>\n<p><strong>FAS\u00a0<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>Free Alongside Ship\u00a0<\/strong>: marchandises sur le quai du port de d\u00e9part.<\/p>\n<p><strong>FOB\u00a0 <\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>Free On Board<\/strong>\u00a0: marchandises charg\u00e9es sur le bateau.<\/p>\n<p><strong>CFR\u00a0<\/strong> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>Cost and FReight<\/strong>\u00a0: marchandises charg\u00e9es dans le bateau, livraison au port de d\u00e9part, frais pay\u00e9s jusqu\u2019au port d\u2019arriv\u00e9e, hors assurances.<\/p>\n<p><strong>CIF\u00a0<\/strong> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <strong>Cost Insurance and Freight<\/strong>\u00a0: comme le CFR, assurances comprises.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Quelles cons\u00e9quences ont les incoterms sur la cl\u00f4ture des comptes (Cut off) ?<\/strong><\/h2>\n<h2><strong>O\u00f9 trouver l\u2019information ?<\/strong><\/h2>\n<p>Les trois lettres des incoterms sont g\u00e9n\u00e9ralement mentionn\u00e9es sur la facture, mais il est \u00e9galement possible de les trouver sur le bon de livraison ou dans <a href=\"https:\/\/valoxy.org\/blog\/conditions-generales-de-vente-cgv\/\">les conditions g\u00e9n\u00e9rales de vente (CGV)<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Cons\u00e9quences comptables\u00a0:<\/strong><\/h2>\n<p>Les incoterms d\u00e9finissent le traitement comptable.<\/p>\n<p>Une charge ou un produit correspondant \u00e0 la vente ou l\u2019achat de marchandises doit s&rsquo;inscrire au compte de r\u00e9sultat d\u00e8s lors que le transfert du risque se mat\u00e9rialise entre les parties.<\/p>\n<p>Comptablement, la marchandise entre dans le patrimoine de l\u2019acheteur, et sort de celui du vendeur d\u00e8s lors que l\u2019acheteur supporte le risque sur cette marchandise (incendie, vol, perte\u2026).<\/p>\n<p>Si le risque est transf\u00e9r\u00e9 alors que les marchandises ne sont pas re\u00e7ues, ces marchandises doivent \u00eatre incluses dans les stocks de la soci\u00e9t\u00e9 d\u2019origine (Stock vs Factures non parvenues (FNP), c\u2019est \u00e0 dire une dette fournisseur.<\/p>\n<p>Si le risque n\u2019est pas transf\u00e9r\u00e9 au moment de la cl\u00f4ture, alors que la facture fournisseur a d\u00e9j\u00e0 \u00e9t\u00e9 re\u00e7ue, une charge constat\u00e9e d\u2019avance (CCA) doit \u00eatre comptabilis\u00e9e.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Pratiques d\u2019Audit<\/strong><\/h2>\n<p>Face aux incoterms, les pratiques d\u2019audit imposent un retour aux bons de livraisons <strong><em><u>sign\u00e9s<\/u><\/em><\/strong>.<\/p>\n<p>Le formalisme du travail est donc le suivant\u00a0:<\/p>\n<ul>\n<li>Facture et\/ou conditions g\u00e9n\u00e9rales stipulant les incoterms\u00a0;<\/li>\n<li>Bons de livraison et\/ou de r\u00e9ception sign\u00e9s (seuls juridiquement valables)\u00a0;<\/li>\n<li>Formalisme du transfert de risque et prise en compte du traitement comptable opportun.<\/li>\n<\/ul>\n<h2><strong><br \/>\nEn conclusion<\/strong><\/h2>\n<p>Si les incoterms sont des normes bien connues des logisticiens, ils le sont moins des comptables. Or, ces normes ont des incidences sur la pr\u00e9sentation des comptes annuels, car les stocks \u201cflottants\u201d appartiennent \u00e0 l\u2019entreprise\u2026 et doivent donc \u00eatre comptabilis\u00e9s comme tels.<\/p>\n<p>&nbsp;<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites le nous dans les commentaires ci-dessous, et retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-tva-quest-ce-que-cest\/\" target=\"_self\" rel=\"noopener\">La TVA, qu\u2019est-ce que c\u2019est ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/contrat-de-commission-commissionnaire\/\">Le contrat de commission et le commissionnaire<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/clause-de-reserve-de-propriete\/\">Qu\u2019est ce que la clause de r\u00e9serve de propri\u00e9t\u00e9 ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/\" target=\"_self\" rel=\"noopener\">L\u2019autoliquidation de la TVA<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Qui n\u2019a jamais vu ces petits panneaux carr\u00e9s \u201cFOB\u201d, \u201cCIF\u201d, ou \u201cEXW\u201d, \u00e0 l\u2019arri\u00e8re des camions ou sur les containers ? Les transports routiers, maritimes ou fluviaux, l\u2019inter-modalit\u00e9, les innombrables passages de fronti\u00e8res, les diff\u00e9rences\u00a0 de r\u00e9gimes fiscaux, ont rendu&#8230;<\/p>\n","protected":false},"author":1,"featured_media":25996,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-25995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les Incoterms, qu\u2019est-ce que c\u2019est ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les \u201cincoterms\u201d sont des termes normalis\u00e9s qui d\u00e9finissent les droits des acheteurs et des vendeurs dans le cadre des \u00e9changes nationaux et internationaux.\" \/>\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\/les-incoterms-quest-ce-que-cest\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les Incoterms, qu\u2019est-ce que c\u2019est ? 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