{"id":26231,"date":"2026-11-05T09:40:44","date_gmt":"2026-11-05T09:40:44","guid":{"rendered":"https:\/\/interspacemusic.com\/blog\/comptabilite-des-redevances-musicales-comment-les-artistes-peuvent-suivre-leurs-paiements\/"},"modified":"2026-11-05T09:40:44","modified_gmt":"2026-11-05T09:40:44","slug":"comptabilite-des-redevances-musicales-comment-les-artistes-peuvent-suivre-leurs-paiements","status":"publish","type":"post","link":"https:\/\/interspacemusic.com\/blog\/fr\/comptabilite-des-redevances-musicales-comment-les-artistes-peuvent-suivre-leurs-paiements\/","title":{"rendered":"Comptabilit\u00e9 des redevances musicales : comment les artistes peuvent suivre leurs paiements"},"content":{"rendered":"<p>Un relev\u00e9 de redevances, un d\u00e9p\u00f4t bancaire et un formulaire fiscal peuvent afficher des montants diff\u00e9rents pour un m\u00eame revenu musical. La <strong>comptabilit\u00e9 des redevances musicales<\/strong> exige que les artistes d\u00e9terminent ce que mesure chaque montant et rapprochent les \u00e9carts.<\/p>\n<p><a href=\"https:\/\/newsroom.spotify.com\/\">Spotify<\/a> a vers\u00e9 plus de <strong>$11 billion in 2025<\/strong>, dont la moiti\u00e9 est revenue aux artistes et labels ind\u00e9pendants. Lorsque les paiements proviennent de plusieurs sources, les documents associ\u00e9s \u00e0 chaque d\u00e9p\u00f4t comptent.<\/p>\n<h2>Rapprocher les revenus et les d\u00e9p\u00f4ts<\/h2>\n<p>Les \u00e9carts peuvent s\u2019expliquer par des d\u00e9lais de d\u00e9claration, des frais, des seuils de paiement, la conversion des devises ou le recouvrement d\u2019avances. Par exemple, un relev\u00e9 indiquant $5,000 de redevances, des frais de distribution de $500 et $1,000 imput\u00e9s sur une avance ant\u00e9rieure donnerait lieu \u00e0 un d\u00e9p\u00f4t bancaire de $3,500.<\/p>\n<p>Ne comptabiliser que le d\u00e9p\u00f4t revient \u00e0 omettre les retenues. Enregistrer \u00e0 la fois les $5,000 de redevances et le d\u00e9p\u00f4t de $3,500 comme revenus revient \u00e0 compter deux fois les m\u00eames gains. Le relev\u00e9, les retenues et le d\u00e9p\u00f4t doivent \u00eatre reli\u00e9s dans les documents de l\u2019artiste. Lorsque les <a href=\"https:\/\/en.wikipedia.org\/wiki\/International_Standard_Recording_Code\">International Standard Recording Codes (ISRCs)<\/a> sont disponibles, il faut aussi les suivre pour identifier les enregistrements concern\u00e9s.<\/p>\n<h2>V\u00e9rifier les inscriptions et les documents fiscaux<\/h2>\n<ul>\n<li><strong><a href=\"https:\/\/www.themlc.com\/\">The Mechanical Licensing Collective (The MLC)<\/a><\/strong> pr\u00e9voit de commencer en 2027 \u00e0 distribuer les redevances m\u00e9caniques am\u00e9ricaines restantes issues du streaming, non rapproch\u00e9es et non r\u00e9clam\u00e9es, entre les chansons identifi\u00e9es et ayant g\u00e9n\u00e9r\u00e9 des redevances au cours du mois concern\u00e9. Les auteurs-compositeurs peuvent inscrire gratuitement leurs chansons aupr\u00e8s de The MLC.<\/li>\n<li>Sans num\u00e9ro d\u2019identification fiscale valide, un payeur peut \u00eatre tenu de retenir 24% des paiements. L\u2019artiste peut d\u00e9duire cette retenue de pr\u00e9caution dans sa d\u00e9claration fiscale.<\/li>\n<li>Si un groupe utilise le Form W-9 d\u2019un de ses membres, les revenus du groupe peuvent appara\u00eetre sur le Form 1099 de cette personne. Des documents indiquant la part de chaque membre permettent de comptabiliser les revenus.<\/li>\n<li>Pour les paiements de 2026, les redevances restent \u00e0 d\u00e9clarer sur le Form 1099-MISC \u00e0 partir de $10. Le seuil de d\u00e9claration pour la plupart des autres paiements, dont de nombreux cachets de concerts et paiements \u00e0 des prestataires, est de $2,000. Un revenu reste un revenu m\u00eame si aucun formulaire n\u2019est \u00e9mis.<\/li>\n<\/ul>\n<h2>Assurer le suivi de chaque payeur et de chaque r\u00e9partition<\/h2>\n<p>Les paiements d\u2019un distributeur, d\u2019un organisme de gestion des droits d\u2019ex\u00e9cution (PRO), de The MLC, de SoundExchange, d\u2019un contrat de synchronisation ou d\u2019une boutique de produits d\u00e9riv\u00e9s peuvent arriver sur le m\u00eame compte bancaire. Une liste des payeurs peut indiquer ce que r\u00e9mun\u00e8re chaque source, quand elle effectue ses d\u00e9clarations, o\u00f9 trouver ses relev\u00e9s et qui les v\u00e9rifie.<\/p>\n<p>Conservez les relev\u00e9s, les fichiers de donn\u00e9es d\u00e9taill\u00e9s, les justificatifs de paiement et les contrats ensemble, par payeur et par ann\u00e9e. Consignez s\u00e9par\u00e9ment la p\u00e9riode couverte par chaque relev\u00e9 et la date \u00e0 laquelle l\u2019argent est re\u00e7u.<\/p>\n<p>Selon leurs accords, une partie de certaines recettes peut aussi \u00eatre due aux co-auteurs, aux producteurs ou aux membres du groupe. Consignez les r\u00e9partitions, les montants re\u00e7us, les montants dus et les paiements d\u00e9j\u00e0 effectu\u00e9s afin d\u2019assurer le suivi de ces obligations.<\/p>\n","protected":false},"excerpt":{"rendered":"Les artistes peuvent comptabiliser leurs revenus de redevances en rapprochant les relev\u00e9s des d\u00e9p\u00f4ts et en suivant les retenues, les inscriptions, les formulaires fiscaux et les sommes dues aux collaborateurs.","protected":false},"author":7,"featured_media":26226,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"csco_display_header_overlay":false,"csco_singular_sidebar":"","csco_page_header_type":"","csco_page_load_nextpost":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[6982],"tags":[],"class_list":["post-26231","post","type-post","status-publish","format-standard","has-post-thumbnail","category-tech-innovation-fr","cs-entry","cs-video-wrap"],"yoast_head":"<!-- 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