FEC (Accounting Entry File): Complete Guide and Legal Obligations

What is the FEC?

The FEC is the standardized digital copy of all accounting entries for a fiscal year (or period), generated from computerized accounting systems.

In simple terms: it's a text or XML file containing all accounting entries (journal, date, account, amount, supporting document, etc.) that you must provide to the tax authorities in the event of an audit.

Purpose of the FEC

The FEC is a standardized format for accounting information implemented to facilitate tax audits, its standardization making it easily visible and analyzable by a machine.

Legal basis

The FEC obligation is based on:

• Article L.47 A of the French Tax Procedures Book (LPF) : obligation to provide in the event of an audit
• Article A.47 A-1 of the LPF : technical specifications, mandatory fields, and format

Who is affected by the FEC?

Compulsorily subject businesses

Those subject to corporate income tax, or income tax in the categories of industrial and commercial profits (BIC), non-commercial profits (BNC), or agricultural profits (BA) under the actual tax regime, are concerned.

In practice : any business with computerized accounting that is subject to a tax audit.

Exceptions and exemptions

Certain taxpayers with professional or real estate activities are exempt from presenting the FEC, including:

• Self-employed individuals (micro-BIC/BNC)
• SCI subject exclusively to property income
• Certain flat-rate agricultural schemes

When and how to submit the FEC?

Submission deadlines

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Practical arrangements

The Administration will send you a request to bring your file into compliance and will specify the deadline for making these changes.

FEC technical format: what you must comply with

Accepted file types

The FEC can be submitted in two formats:

1. Flat file (text) : .txt format with zoned structure
2. XML file : compliant with XSD schemas published on impots.gouv.fr

Mandatory technical specifications

Separators and structure

• Column separator : tab or character "|" (pipe)
• Line separator : carriage return / end of line
• First line : headers with field names (mandatory)

Data encoding and format

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File name

The file must be named according to the format: SirenFECAAAAMMJJ

Example: 12345678FEC20231231 (SIREN 12345678, closing 31/12/2023)

‍Mandatory descriptive file

Each submitted FEC must be accompanied by a written description specifying:

• Name, nature, and meaning of each field
• Meaning of codes used
• Technical information (character set, structure type, length, etc.)

The 18 mandatory FEC fields

Each accounting entry must contain at least 18 pieces of information in this exact order:

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Critical point: "Blank if not used"

When the standard specifies "blank if not used", the column must exist, but the cell must remain truly empty (no "0", no spaces). This is a common reason for rejection.

Variant: Amount + Direction

If your system does not handle "Debit / Credit", you can use:

• Amount (instead of Debit/Credit)
• Direction : D/C or +1/-1 (no space)

Expected accounting content: beyond the format

Accounting quality rules

The FEC must contain:

• ‍All entries for the fiscal year (including opening balances and inventory entries)
• ‍Line-by-line detail (no summary entries)
• Chronological order of posting
• ‍Continuous numbering of entries
• ‍Audit trail : each entry must refer to a supporting document (PieceRef/PieceDate)
• ‍Balanced entries (debit = credit)

Exclusions : summary entries

Difference between FEC and General Ledger

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Penalties and Risks of Non-Compliance

FEC Fine

Failure to present the FEC or its non-compliance with regulatory standards is punishable by a fine of €5,000 if no reassessment is made, or, in the event of a correction and if the amount is higher, by an increase of 10% of the duties/assessments charged to the company.

In practice :

• Minimum fine : €5,000
• Maximum fine : 10% of reassessed duties (if greater than €5,000)

Other consequences

You risk your accounting being rejected, which leads to an automatic assessment and penalties of up to 100% of the reassessed duties.

Accounting Examination Cases (Remote Audit)

During an accounting examination, failure to submit the FEC directly results in a fine of €5,000.

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How to verify your FEC's compliance?

Free tool: Test Compta Demat (DGFiP)

The DGFiP provides software, available for free download, to check compliance with the established standards. Using this tool, called "Test Compta Demat", is simple, secure, and confidential.

Features :

• Checks the validity of the company's file structure and specifically identifies any detected anomalies
• Generates a detailed PDF report
• Identifies errors line by line

Download : economie.gouv.fr - Test Compta Demat Tool

The tool is useful but does not test all essential elements of the FEC.

Verification Steps

1. Export your FEC from your accounting software
2. Download Test Compta Demat (32 or 64-bit version)
3. Launch the tool and select your FEC file
4. Analyze the report generated (detected anomalies)
5. Correct the errors with your software vendor or accountant

⚠️ Important : Test Compta Demat verifies the structure of the file, not the accounting quality of the entries (balance, consistency, etc.).

The most common errors (and how to avoid them)

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FEC Verification Services - Cyplom

Before a tax audit, leave nothing to chance. Cyplom performs a more comprehensive and operational verification of your FEC:

Due diligence performed

• ‍Format verification : encoding, name, separator, structure‍
• Field verification : presence, information, compliance‍
• Reconciliation with the general ledger : consistency of amounts
• Presence of opening entries : completeness
• ‍Integrity tests : identification of sequence breaks
• ‍Accounting quality : balance of entries, chronology, consistency
• Reconstruction of the accounting result : validation of the closing process
• ‍Critical review of the accompanying note : legal compliance

Deliverable

Summary report in PowerPoint with:

• Compliance diagnosis (compliant / non-compliant)
• Detected anomalies and recommendations
• Compliance action plan
• Key considerations before an audit

👉 Request a FEC audit | Free consultation

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Frequently Asked Questions (FAQ)

When should I create my FEC?

The FEC must be generated at the close of each financial year. The accounting entry file (FEC) is automatically generated from accounting software at the close of your financial year.

Who generates the FEC?

• If you manage your own accounting: you export the FEC from your software
• If you have an accountant: they generate and provide it to you

Can I submit an Excel file as an FEC?

No. Do not submit an EXCEL file under any circumstances! Only a .txt file compliant with FEC standards will be accepted.

How long to correct a non-compliant FEC?

The authorities will notify you of any anomalies and grant you a period for correction. Allow a few days to a few weeks depending on complexity.

What if my FEC contains accounting errors?

The Test Compta Demat software checks the general and structural compliance of the file, but does not verify the regularity of accounting entries.

Solution : Contact your accountant or a specialized firm for an accounting quality audit.

Is the FEC confidential?

Yes, it's your accounting data.

Can I test my FEC before an audit?

Yes, highly recommended. It is highly recommended to regularly test your FECs, including during the financial year (and therefore not to wait for an accounting audit to occur), in order to address anomalies as quickly as possible.

What are the transmission deadlines in case of an audit?

• On-site audit : submitted during the first visit
• Remote audit : 15 days after receiving the request

What happens if I don't submit an FEC?

Minimum fine of €5,000 + risk of ex officio assessment of your taxable bases.

Does the FEC replace my accountant?

No. The FEC is a technical file for tax audits. Your accountant remains essential for accounting management, tax declarations, and advice.

Useful Sources

• Impots.gouv.fr - Computerized Accounting Records — Official information and XSD schemas
• BOFIP - Auditing Computerized Accounting Records — Administrative doctrine (articles L.47 A and A.47 A-1)
• Légifrance - Article A.47 A-1 of the LPF — Full regulatory text

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Next Steps

- Test your FEC with Test Compta Demat now
- Check the compliance of your descriptive file
- Contact an expert if anomalies are detected
- Set up regular monitoring (at least annually)

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Need a complete check before a tax audit?

👉 Request an FEC audit from Cyplom — Summary report in 5 days

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