{"id":36684,"date":"2026-10-24T03:30:53","date_gmt":"2026-10-24T01:30:53","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/comment-encoder-un-subside-du-portefeuille-pme-dans-accountable\/"},"modified":"2026-10-24T03:30:53","modified_gmt":"2026-10-24T01:30:53","slug":"comment-encoder-un-subside-du-portefeuille-pme-dans-accountable","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/fr-be\/help-center\/comment-encoder-un-subside-du-portefeuille-pme-dans-accountable\/","title":{"rendered":"Comment encoder un subside du portefeuille PME dans Accountable ?"},"content":{"rendered":"<h2 class=\"font-degular\" id=\"h_ca6612e586\">\ud83d\udca1 Qu\u2019est-ce que le portefeuille PME ?<\/h2>\n<p class=\"no-margin font-inter\">Le portefeuille PME (KMO-portefeuille) est un subside du gouvernement flamand, g\u00e9r\u00e9 par VLAIO. Il prend en charge une partie du co\u00fbt d\u2019une formation que vous achetez aupr\u00e8s d\u2019un prestataire agr\u00e9\u00e9.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Vous ne recevez pas le subside sur votre compte bancaire. Vous versez votre propre part dans votre portefeuille PME, VLAIO y ajoute le subside, puis le portefeuille paie le prestataire.<\/p>\n<p class=\"no-margin font-inter\">\n<hr>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_2038d08c28\">\ud83d\udcb6 Quel montant le portefeuille PME couvre-t-il ?<\/h2>\n<p class=\"no-margin font-inter\">Le subside est calcul\u00e9 sur le co\u00fbt de la formation hors TVA et d\u00e9pend de la taille de votre entreprise :<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Petite entreprise :<\/b> 30 % du co\u00fbt de la formation hors TVA<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Moyenne entreprise :<\/b> 20 % du co\u00fbt de la formation hors TVA<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Cybers\u00e9curit\u00e9 et efficacit\u00e9 \u00e9nerg\u00e9tique :<\/b> 45 % pour les petites entreprises et 35 % pour les moyennes entreprises<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Maximum :<\/b> 7 500 \u20ac d\u2019aide par an<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">Une <b>petite entreprise<\/b> compte moins de 50 travailleurs et a un chiffre d\u2019affaires annuel ou un total du bilan ne d\u00e9passant pas 10 millions d\u2019euros. En tant qu\u2019ind\u00e9pendant, vous faites presque toujours partie de cette cat\u00e9gorie.<\/p>\n<p class=\"no-margin font-inter\">\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #e3e7fa80;border-color: #334bfa33\">\n<p class=\"no-margin font-inter\">\u2139\ufe0f <b>La TVA n\u2019est jamais subsidi\u00e9e.<\/b> Vous payez toujours vous-m\u00eame la TVA de la facture, directement au prestataire.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<hr>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_f437e424f0\">\u2705 Qui peut en b\u00e9n\u00e9ficier ?<\/h2>\n<p class=\"no-margin font-inter\">Vous pouvez introduire une demande si vous remplissez les conditions suivantes :<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Votre entreprise est \u00e9tablie en R\u00e9gion flamande.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Vous \u00eates ind\u00e9pendant en personne physique.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">La formation porte sur l\u2019un des huit th\u00e8mes \u00e9ligibles : strat\u00e9gie d\u2019entreprise, comp\u00e9tences professionnelles, digitalisation, durabilit\u00e9, connaissances financi\u00e8res, innovation, internationalisation ou gestion des ressources humaines.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">La formation co\u00fbte au moins 100 \u20ac hors TVA.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #e3e7fa80;border-color: #334bfa33\">\n<p class=\"no-margin font-inter\"><b>Vous n\u2019\u00eates pas s\u00fbr de remplir les conditions ?<\/b> Consultez toutes les conditions <a href=\"https:\/\/www.vlaio.be\/nl\/subsidies-financiering\/kmo-portefeuille\/voorwaarden-voor-subsidie-de-kmo-portefeuille\" target=\"_blank\" class=\"intercom-content-link font-inter\">ici<\/a>.<\/p>\n<p class=\"no-margin font-inter\"><b>Comment introduire une demande ?<\/b> La demande se fait directement aupr\u00e8s de VLAIO, pas via Accountable. VLAIO fixe un d\u00e9lai li\u00e9 \u00e0 la date de d\u00e9but de la formation : veillez donc \u00e0 introduire votre demande \u00e0 temps.<br \/>D\u00e9couvrez comment faire sur le <a href=\"https:\/\/www.vlaio.be\/\" target=\"_blank\" class=\"intercom-content-link font-inter\">site de VLAIO<\/a>. <\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<hr>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_da91e7ef83\">\ud83d\udce5 Comment l\u2019encoder dans Accountable ?<\/h2>\n<p class=\"no-margin font-inter\">Une formation pay\u00e9e avec le portefeuille PME s\u2019encode en <b>deux \u00e9tapes<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">La facture du prestataire est encod\u00e9e comme une <b>d\u00e9pense<\/b> normale, pour le montant total.<\/p>\n<p class=\"no-margin font-inter\">Le subside est encod\u00e9 s\u00e9par\u00e9ment comme un <b>revenu<\/b>.<\/p>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_2e6c2525cd\">\u00c9tape 1 : Ajoutez la facture comme d\u00e9pense<\/h2>\n<p class=\"no-margin font-inter\">Allez dans <b>D\u00e9penses<\/b> et ajoutez la facture du prestataire. Compl\u00e9tez :<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Cat\u00e9gorie :<\/b> Formation et documentation<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Montant :<\/b> le montant total de la facture (1 000 \u20ac)<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Taux de TVA sur le document :<\/b> le taux indiqu\u00e9 sur la facture. Pour 0 %, choisissez <b>Le bien ou service est exempt\u00e9 de TVA ou non imposable<\/b> comme motif.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/2758719499\/e6dccd771c57183818f15d079cfe\/image.png?expires=1792951200&amp;signature=377b146a9439d4c5f3e349da05a049e80e3e6f6b0154e71be0d36f86b5bffaa1&amp;req=diciHs5%2FlIVWUPMW3nq%2BgTFWuExeP47uYCuJ0W3Jqo%2FU7e3mum8Kf0aKo5ru%0AX7ejZjuDCWNN3KwZQuyxNIR9E2E%3D%0A\" width=\"2946\" height=\"1790\" style=\"height: auto\"><\/div>\n<p class=\"no-margin font-inter\">\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #e3e7fa80;border-color: #334bfa33\">\n<p class=\"no-margin font-inter\">\ud83d\udd17 <b>Lier votre paiement bancaire<\/b><br \/>Liez le paiement de votre propre part (700 \u20ac) \u00e0 la d\u00e9pense. Vous avez pay\u00e9 la TVA au prestataire ? Liez aussi ce paiement. La d\u00e9pense restera <b>partiellement li\u00e9e<\/b> (700 \u20ac sur 1 000 \u20ac), car le subside ne passe jamais par votre compte bancaire. C\u2019est normal.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_84a53e5099\">\u00c9tape 2 : Ajoutez le subside comme revenu sans facture<\/h2>\n<p class=\"no-margin font-inter\">Allez dans <b>Revenus<\/b>, cliquez sur les <b>trois petits points<\/b> en haut \u00e0 droite et s\u00e9lectionnez <b>Ajouter un revenu sans facture<\/b>. Compl\u00e9tez :<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Nom :<\/b> par exemple <i>Subside portefeuille PME \u2013 2026KMO000001<\/i><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Cat\u00e9gorie :<\/b> Subside imposable<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Montant :<\/b> le montant du subside (300 \u20ac)<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Joignez votre preuve :<\/b> une capture d\u2019\u00e9cran de votre projet dans le portefeuille PME ou l\u2019e-mail de confirmation. Le portefeuille PME n\u2019\u00e9met pas de factures. <\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/2758722594\/3e144a4712b4f7ad421c540513e0\/image.png?expires=1792951200&amp;signature=56c78c06085cbd542f8cedfc69428189be3116ad587a0dcac5a45ede36002a5f&amp;req=diciHs58n4RWXfMW3nq%2BgS0nudzrjxe5uZ0kXa6687dzZMDlbOr4wHwmCm%2Bs%0AXCM5kw2C0VpGUx0ow1mpARcaprg%3D%0A\" width=\"2906\" height=\"1806\" style=\"height: auto\"><\/div>\n<p class=\"no-margin font-inter\">\n<hr>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_92266fe4ac\"><b>\ud83e\udd14 Pourquoi l\u2019encoder de cette mani\u00e8re ?<\/b><\/h2>\n<p class=\"no-margin font-inter\">L\u2019aide du portefeuille PME est un revenu imposable. Cette m\u00e9thode permet de garder les deux \u00e9l\u00e9ments visibles :<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">le co\u00fbt total de la formation est repris comme frais professionnel ;<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">le subside est repris comme revenu imposable.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">Votre b\u00e9n\u00e9fice refl\u00e8te ainsi ce que la formation vous a r\u00e9ellement co\u00fbt\u00e9 (700 \u20ac).<\/p>\n<p class=\"no-margin font-inter\">\n<hr>\n<p class=\"no-margin font-inter\">\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #fed9db80;border-color: #fd3a5733\">\n<p class=\"no-margin font-inter\"><b>\u26a0\ufe0f Important : Le portefeuille PME (KMO-portefeuille)<\/b> <b>va dispara\u00eetre<\/b><\/p>\n<p class=\"no-margin font-inter\">Dans sa d\u00e9claration de septembre, le gouvernement flamand a d\u00e9cid\u00e9 de mettre fin au portefeuille PME. \u00c0 partir du 1er janvier 2027, vous ne pourrez donc plus b\u00e9n\u00e9ficier de subsides pour vos formations ou vos conseils via ce dispositif.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Le budget pour 2026 \u00e9tant d\u00e9j\u00e0 \u00e9puis\u00e9, il n\u2019est actuellement plus possible d\u2019introduire de nouvelles demandes. Vous avez une demande en cours ? Vous pourrez encore finaliser votre dossier jusqu\u2019au 31 d\u00e9cembre 2027.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\ud83d\udca1 <b>Bon \u00e0 savoir<\/b> <\/p>\n<p class=\"no-margin font-inter\">Les formations li\u00e9es \u00e0 votre activit\u00e9 professionnelle restent fiscalement d\u00e9ductibles.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<hr>\n<p class=\"no-margin font-inter\"><b>Encore des questions ?<\/b> Nous sommes toujours l\u00e0 pour vous aider dans le chat \ud83d\ude0a<\/p>\n<h2 class=\"font-degular\" id=\"h_5f29b6623a\"><\/h2>\n<p class=\"no-margin font-inter\">\n","protected":false},"excerpt":{"rendered":"<p>Vous avez suivi une formation et pay\u00e9 une partie de celle-ci avec le portefeuille PME ? Ce guide explique ce qu\u2019est le portefeuille PME et comment l\u2019encoder correctement dans Accountable.<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[452],"class_list":["post-36684","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comment encoder un subside du portefeuille PME dans Accountable ? - Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.eu\/fr-be\/help-center\/comment-encoder-un-subside-du-portefeuille-pme-dans-accountable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment encoder un subside du portefeuille PME dans Accountable ? - Accountable\" \/>\n<meta property=\"og:description\" content=\"Vous avez suivi une formation et pay\u00e9 une partie de celle-ci avec le portefeuille PME ? 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