A method of determining a spatial coding mode for audio data sent by a sender entity (20) to a receiver terminal (10) adapted to receive said audio data in one or more sound reproduction formats. The method comprises the steps of the receiver terminal (10) indicating (1) to the sender entity (20) said reproduction format(s) in a given order of preference and the sender entity (20) determining a mode of spatial coding of the audio data compatible with a reproduction format taken in the order of preference and indicating (2) said reproduction format to the receiver terminal (10). Application to Voice over IP services.