FEC in France:
The Standard Audit File for Tax Inspections
The Fichier des Écritures Comptables (FEC) is the standardized accounting audit file required during French tax inspections.
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Since 1st of January 2014, all companies established in France are required to generate and submit the FEC (Fichier des Écritures Comptables) upon request during a tax audit, in accordance with French tax regulations.
France FEC Overview
Implementation
Mandatory since January 1, 2014, for all companies subject to French accounting rules
Tax Authority
French tax administration (Direction Générale des Finances Publiques – DGFiP)
Format
Flat text file (.txt) with tab-separated fields, defined by French specifications
Digital Signature
Not required, but file integrity must be ensured during submission
Archiving
Minimum of 6 years
Other French regulations
Is your SAP system audit-ready for France’s mandatory FEC requirements?
Frequently asked questions
When do I need to submit the FEC file?
The FEC file is not submitted on a recurring basis. It is only required when the French tax authority initiates a tax audit. Once the audit is announced, the company has 15 calendar days to generate and submit the FEC file. Failing to deliver the file within this timeframe can lead to penalties and deeper tax inspection procedures.
What happens if I fail to submit the FEC file or submit it in the wrong format?
If a company fails to submit the FEC file, or if the file is rejected due to format issues or missing data, the French tax authority may impose a fine of €5,000. In more serious cases, the audit can be escalated to a full reassessment of the company’s tax position. Using certified software and validating the file structure before submission is strongly recommended.
Can I generate the FEC file manually?
While it is technically possible to create the FEC manually, it is highly impractical. The file must include all general ledger movements and follow a strict tab-delimited format defined by the DGFiP. Most businesses use accounting software configured to export compliant FEC files automatically. Manual generation increases the risk of errors and non-compliance.
Does the FEC file need to include all accounting data or just a selection?
The FEC must include a complete and unaltered record of all general ledger entries for the fiscal year under review. This means all journal entries, dates, accounts, debit and credit amounts, and document references must be present. The file must reflect the official state of the company’s accounting books.
Are non-resident companies required to submit a FEC file?
Only entities that keep their books in accordance with French accounting standards are subject to the FEC obligation. Non-resident companies without a permanent establishment or local bookkeeping in France are generally not required to produce the file. However, any company with a French tax presence and local accounting may fall under this obligation.
Is the FEC file subject to validation before submission?
Yes. The FEC must pass both structural and content validation before it is accepted during an audit. The Direction générale des finances publiques (DGFiP) provides official tools to test the file’s format and content, and many third-party solutions also offer built-in validation features. Performing a validation before submission can help avoid fines and delays in the audit process.
Ensuring audit readiness through structured accounting data
The submission of the FEC (Fichier d’Écritures Comptables) represents a critical requirement for all VAT-registered companies in France. In the event of a tax audit, businesses are required to provide this standardized accounting file to the French tax authorities (Direction générale des finances publiques – DGFiP) within a strictly mandated 15-day window. This means that ERP systems must be capable of generating, validating, and extracting consistent accounting data in a specific flat-file format, ensuring that every journal entry and metadata field aligns perfectly with French regulatory standards.
Code10 supports organizations in achieving audit readiness by combining SAP-based solutions with our eCompliance Hub. We focus on ensuring data consistency, format compliance, and reliable file generation—allowing businesses to respond to audit requests confidently and without disruption.
