What is FEC (fichier des écritures comptables)?
The FEC is the accounting entries file that a French company must be able to give the tax office in an audit.
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Current Rate (One file per financial year.)
Not applicable.
Example
A file named <SIREN>FEC20261231.txt for a year closing on 31 December 2026.
How FEC (fichier des écritures comptables) works in France
The format has 18 columns, tab or pipe separated, dates written AAAAMMJJ. Account numbers start with 3 digits of the Plan comptable général. The legal basis is article L47 A of the Livre des procédures fiscales.
Related terms
The comptes annuels are the yearly accounts of a company, approved at the assemblée générale ordinaire (AGO) and deposited with the greffe.
The liasse fiscale is the set of tax tables filed with the IS return: tables 2033 at the réel simplifié, 2050 to 2059 at the réel normal.
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