France
An overview of France's Standard Audit File for Tax (SAF-T), known locally as FEC (Fichier des Écritures Comptables).
Modules
| Module | Description | Filing Requirement | Deadline |
|---|---|---|---|
| FEC | Full accounting dataset including journal entries, general ledger accounts, and supporting details | On-request only | Within 15 days of audit notice |
Unlike other countries that require regular filing, the French FEC is only required when specifically requested during a tax audit. However, your systems must be capable of generating a compliant FEC file at any time.
Possible penalties
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Failure to submit: €5,000 per year under audit or 10% of the adjusted tax amount (whichever is higher)
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Invalid format: Rejection of the file and potential for additional penalties
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Intentional non-compliance: Potential classification as tax fraud with criminal penalties
Special considerations
- Non-residents
- Foreign companies with a permanent establishment in France must comply with the same FEC requirements as local businesses, including maintaining accounting records according to the French chart of accounts.
- Small businesses
- All companies subject to corporate income tax or maintaining computerized accounting systems must comply with FEC requirements, regardless of size. There are no exemptions based on business size.
- Industry-specific requirements
- All businesses must use the official French Chart of Accounts (Plan Comptable Général - PCG) or an industry-specific chart of accounts authorized by French regulatory authorities.
File structure
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File Format
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ASCII text file with fixed-width columns OR
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Text file with TAB or | (pipe) separated fields
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Not XML (unlike standard OECD SAF-T)
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File naming
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Must follow pattern: SIREN_FEC_YYYYMMDD_YYYYMMDD
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First date = start of fiscal year
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Second date = end of fiscal year
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18 mandatory fields
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Each accounting entry must contain all 18 fields:
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JournalCode (Journal identifier)
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JournalLib (Journal description)
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EcritureNum (Transaction number)
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EcritureDate (Transaction date)
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CompteNum (Account number)
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CompteLib (Account description)
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CompAuxNum (Auxiliary account number, if used)
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CompAuxLib (Auxiliary account description, if used)
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PieceRef (Reference to supporting document)
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PieceDate (Date of supporting document)
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EcritureLib (Transaction description)
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Debit (Debit amount)
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Credit (Credit amount)
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EcritureLet (Transaction reconciliation code, if used)
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DateLet (Date of reconciliation, if used)
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ValidDate (Transaction validation date)
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Montantdevise (Amount in foreign currency, if applicable)
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Idevise (Currency code, if applicable)
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Submission requirements
- Deadlines
- The FEC is submitted only when requested during a tax audit:
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Standard response window: Companies must provide their FEC within 15 days of receiving the audit notice
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Extensions: Limited extensions may be granted in exceptional circumstances
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Preparation frequency: While submission is on-demand, companies should test their ability to generate compliant FEC files regularly (quarterly recommended)
Unlike other countries that have regular filing requirements (monthly or quarterly), France does not require periodic submission of the FEC. However, when requested, the tight 15-day deadline means systems must be continuously ready to produce a compliant file.
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- Filing formats & methods
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File format: ASCII text file (fixed-width or delimited)
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Character encoding: ISO-8859-1 (Latin-1) or UTF-8
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Submission methods:
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Physical media: USB drive, CD/DVD (for on-site audits)
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Electronic submission: For remote audits (examen de comptabilité)
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Registered mail: Physical media sent by registered mail for remote audits
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Note:The submission method depends on the type of audit. For on-site verification (vérification de comptabilité), physical media must be provided during the visit. For remote audits (examen de comptabilité), electronic submission or registered mail is accepted.
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- Authentication
- FEC files do not require digital signatures but must be accompanied by:
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Submission letter: Formal letter identifying the company and the audit reference
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Declaration of conformity: Statement confirming the file meets FEC requirements
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System documentation: Brief description of the accounting system that generated the file
Tax auditors may also request access to the accounting system itself to verify the data's authenticity and completeness.
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Archive expectations
All supporting documents and underlying data must be retained for at least six years from the end of the financial year. If original documents are electronic, they must be preserved in electronic form with proper security measures to prevent unauthorized modification.
System changes or upgrades must not compromise access to historical data. Businesses must be able to generate FEC files for prior years upon request, even after system changes.
Each accounting entry must have supporting documentation that can be readily accessed if questioned during an audit. Changes to data after initial recording must follow proper accounting procedures with audit trails maintained.
French tax authorities often request to examine the accounting system itself during audits, not just the FEC file. Your systems must maintain the ability to demonstrate how accounting entries were processed and how the FEC file relates to original transactions.
Filing a France SAF-T (FEC) report
France requires businesses to submit a SAF-T file (known as FEC) only when requested during a tax audit. Companies must provide this file within 15 days of receiving the audit notice. While not required regularly, your systems must be capable of generating a compliant FEC file at any time.
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An accounting system that can export data in the required FEC format
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Access to the official TestComptaDemat validation tool from the DGFiP website
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All accounting records for the requested period
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Prepare your FEC file.
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Extract required data from your accounting system.
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Ensure all mandatory fields are correctly populated.
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Verify chronological ordering of transactions.
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Format according to fixed-width or delimited specifications.
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Validate using TestComptaDemat.
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Download the official TestComptaDemat tool from the DGFiP website.
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Run the FEC file through the validation tool.
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Review and address any validation errors.
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Generate a validation report for your records.
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Prepare supporting documentation.
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Create a cover letter with company details and audit reference.
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Include system documentation describing the accounting software.
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Prepare a declaration of conformity.
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Submit to tax auditor.
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Copy the validated file to the requested media (USB, CD/DVD).
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Include all supporting documentation.
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Deliver to tax auditor or upload through authorized channel. The submission method depends on the type of audit. For on-site verification (vérification de comptabilité), physical media must be provided during the visit. For remote audits (examen de comptabilité), electronic submission or registered mail is accepted.
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Retain a copy of all submitted materials.
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Address any follow-up questions.
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Be prepared to explain data structures or unusual transactions.
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Have supporting documentation readily available.
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Track all communications with tax authorities.
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When you submit the FEC file, the tax auditor will typically acknowledge receipt but will not immediately confirm validity or compliance. The tax authorities have three months to verify the FEC and decide whether adjustments are necessary. There is no formal "acceptance" notification - you will only hear back if there are problems with your submission or if adjustments are required.
Tax authorities will analyze the FEC using specialized software to identify anomalies, examine specific transaction types, and compare data with tax returns. This analysis may lead to additional information requests, on-site visits, or specific transaction explanations.
If the auditor identifies issues or has questions about specific transactions, you must respond within the timeframe specified in their request. Maintaining good documentation of your accounting processes and transactions is essential for efficiently addressing these inquiries.