To obtain the Crit'Air sticker ,

Companies (such as individuals) must complete an Air Quality Certificate application document, attach a check for 4.18 euros and send it to the issuing department Of air quality certificates. The price of 4.18 euros includes:

A fee of 3.70 euros,

And a participation in postal costs of 0.48 euros.

Here's how to count the purchase of one or more Crit'Air thumbnails :

We debit :

Account 6378 "Miscellaneous" for the amount of the fee,

Account No. 626 "Postal and telecommunications charges" for the amount of postage,

And crediting the account 447 "Other taxes and levies".

Then, when the debt is settled:

It debits the account 447 "Other taxes and levies",

And account 512 "Bank" is credited .

Conclusion : The fee included in the price of the Crit'Air sticker is entered in account 6378 "Miscellaneous taxes". Postal charges must be recorded in account 626.

Optimizing its management means, for example, not waiting several weeks to relaunch a client who has not respected the payment deadline that was granted to him. In the company's accounting software, this simply involves entering a settlement date when entering the 411 "Customers" account. It is then possible, according to the desired deadline, to publish an aging balance  distinguishing, by customer, the receivables due from the unmatured, with an indication of the time allowed (30 days, 45 days, 60 days ...). Some software even offer automatic raises by email.