# What is FEC (fichier des écritures comptables)?

Country: France

The FEC is the accounting entries file that a French company must be able to give the tax office in an audit.

## 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.

Source: https://www.impots.gouv.fr/professionnel

## Related terms

- [Comptes annuels and the AGO](https://accounts-os.com/fr/glossary/comptes-annuels-france)
- [Liasse fiscale](https://accounts-os.com/fr/glossary/liasse-fiscale-france)