Comment faire pour enregistrer les frais de greffe en comptabilité en Belgique ?

Les montants réglés au profit de greffe du tribunal de commerce font toujours l’objet d’une comptabilisation particulière en comptabilité. Cela doit se réaliser selon diverses situations, dans le cadre du dépôt des comptes, de la modification des statuts, même dans la cadre de la constitution de la société. Ce dossier vous propose toutes démarches à suivre pour traiter ce genre de compte.

Prendre en compte des montants dus au greffe du tribunal de commerce au moment de la création de la société

Les frais attribués au greffe suivent l’une des deux façons de saisie comptable présentées ci-après. Quand ces frais sont associés à la création de l’entreprise, il faut qu’ils soient inscrits en immobilisation. Plus particulièrement, l’expert-comptable à Ixelles, Saint-Gilles ou à Bruxelles doit porter les débours, les honoraires et les droits versés dans le compte des immobilisations incorporelles.

Dans ce cas, les frais de greffe doivent être enregistrés au débit du compte 2011 sur les frais de constitution et du compte 44562 propre à la TVA déductible sur immobilisations. En contrepartie, le prestataire comptable est tenu à créditer le compte 404 associé aux fournisseurs d’immobilisations.

Toutefois, quand l’entreprise a réglé la totalité de la dette, le comptable est amené à débiter le compte 404 sur les fournisseurs d’immobilisations. En contrepartie, il créditera le compte 512 associé à la banque.

Par ailleurs, ces sommes sont destinées à être amorties sur une période de cinq ans au maximum. Cela va suivre en effet la comptabilisation du compte débiteur 68111 concernant les dotations aux amortissements des immobilisations incorporelles. Le compte 28011 sur les amortissements des frais de constitution sera également à créditer.

Une fois que ces charges sont entièrement amorties, les montants inscrits en immobilisations doivent être débités dans le compte 28011. Ensuite, ils seront portés dans le compte créditeur 2011 lié aux frais de constitution.

Comptabilisation des frais de greffe du tribunal durant l’existence de la société

L’existence d’une structure est caractérisée par diverses étapes toutes importantes. L’entreprise peut en effet changer quelques caractéristiques de sa situation juridique. Elle peut :

  • Changer sa dénomination sociale
  • Modifier son objet social
  • Proroger la durée
  • Transférer son siège social
  • Nommer ou remplacer le commissaire aux comptes
  • Augmenter ou réduire son capital

L’entreprise a aussi le droit de déposer tous ses comptes annuels afin que l’expert-comptable à Ixelles puisse les rendre publics. Aussi, elle peut commander des dossiers des autres expertises. La plupart du temps, il s’agit des documents déposés au greffe pour qu’ils soient consultables. Dans ce cas, il est tout à fait possible de demander l’extrait des comptes annuels des autres entreprises.

Pour leur traitement, le compte débiteur 6227 sur les frais d’actes et de contentieux est à considérer. En échange, il faut tenir compte du compte créditeur 401 sur les fournisseurs.

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