The present invention concerns a method and device for coding a structured document comprising events to be coded having values. A particular, non-exclusive, application of the present invention is the coding of the XML document as a file of the EXI type. The method comprises the following steps: running through the document in order to process events; forming channels of values containing values of events according to at least one criterion; coding the channels of values thus formed by coding the event values of each of these channels of values by means of at least one coding dictionary; method wherein the formation device comprises, for each event to be coded and run through having a value, the association of this value to be coded with one of said channels by reference, in said channel, to an entry in the coding dictionary.