What is SAF-T FEC?
FEC – “Fichier d’Ecritures Comptables”- is a standardized file containing the accounting entries of a taxpayer’s computerized accounting system. FEC is commonly compared to SAF-T because it provides structured accounting data to the tax authority, but it is a French audit file governed by French tax rules rather than a recurring SAF-T reporting obligation.
FEC was first introduced on 1 January 2014. It must be presented to the tax authorities on request by a tax auditor, generally, with the data for an accounting year. The company must provide its accounting records file no later than 15 days after receiving the audit notification. Since 1 January 2014, the FEC, with 18 fields to be filled in for each accounting entry, must be presented to the tax authorities on demand.
FEC is not submitted periodically on a monthly or annual basis. It is an on-request audit file that businesses must be able to generate and provide during a tax audit.
France FEC Regulation Overview
Since 1 January 2014, companies keeping computerized accounting records must be able to provide a compliant FEC file to the French tax authority, Direction Générale des Finances Publiques, DGFiP, when requested during a tax audit.
The FEC file contains accounting entries recorded during the relevant financial year. It must include the required accounting data in chronological order and follow the technical structure defined by French tax rules.
If the FEC is not provided to the tax auditor, is incomplete, or does not comply with the regulation, it may lead to penalties and may affect the reliability of the taxpayer’s accounting records during the audit process.
Scope of FEC
The FEC obligation applies to businesses that keep computerized accounting records and fall within the French tax audit framework.
In practice, companies subject to French accounting and tax obligations must maintain accounting data in a way that allows the generation of a compliant FEC file when requested by DGFiP.
The FEC generally covers the accounting entries for one financial year. The file must reflect the accounting records of the relevant period and allow the tax authority to review the consistency, completeness, and traceability of the company’s bookkeeping.
What is FEC France format?
The FEC format depends on the taxpayer’s tax regime and accounting method. French tax rules define several structures covering the main taxpayer categories, including:
- BIC/IS;
- BNC/BA with accounting according to commercial law;
- BA with cash accounting;
- BNC with cash accounting.
The required fields generally range from 18 to 22 fields, depending on the applicable tax regime and accounting method.
For businesses subject to BIC/IS rules, the standard FEC structure includes 18 fields for each accounting entry. These fields cover information such as the journal code, journal label, entry number, posting date, account number, account label, supporting document reference, supporting document date, entry label, debit amount, credit amount, validation date, currency amount, and currency identifier where applicable.
Submission and Audit Process
FEC is submitted when requested during a tax audit.
The company must provide the FEC file no later than 15 days after receiving the audit notification. Businesses should therefore maintain audit-ready accounting data and ensure that their ERP or accounting system can generate a compliant FEC file without manual reconstruction.
The FEC file can be generated in the accepted technical format under French rules, including XML where applicable. When XML is used, the file must comply with the relevant XSD schema.
Penalties and Non-Compliance
If the FEC is not provided to the tax auditor, is incomplete or not compliant with the regulation, it may lead to rejection of all bookkeeping, including the rejection of all related returns and taxes (VAT, Financial Statements, corporate tax…)
Failure to provide a compliant FEC file may result in administrative penalties and may negatively affect the audit process. Non-compliance may also lead the tax authority to challenge the reliability of the company’s accounting records, depending on the circumstances.
For this reason, companies should regularly validate the structure and quality of their FEC files and ensure that accounting data remains complete, consistent, and accessible.
FEC and SAF-T
FEC is often discussed together with SAF-T because both frameworks support electronic audit and structured accounting data exchange. However, France does not operate FEC as a recurring SAF-T filing mandate.
FEC should therefore be described as France’s standardized accounting audit file, submitted on request during tax audits, rather than as a monthly or annual tax reporting obligation.
How Can SNI Help You?
The SNI France FEC solution is designed to support businesses in meeting France’s accounting file and tax audit requirements. The solution includes customizable tables that capture the necessary accounting data required for the Fichier des Écritures Comptables (FEC). These tables can be mapped and configured according to your ERP system and business processes, ensuring smooth integration with French compliance standards. By leveraging this configuration, the solution enables the generation of the FEC file in the prescribed format, helping businesses respond accurately and efficiently to tax authority requests. All generated files are collected and displayed in a user-friendly cockpit, making it easier to manage, review, and track compliance activities. With the SNI France FEC solution, your business can stay fully prepared for French accounting and tax audit requirements.