France
FEC Mandatory Updated 2026-01-10
Baseline
FEC — Fichier des Ecritures Comptables
France mandates the FEC (Fichier des Ecritures Comptables), a standardized digital accounting file that must be provided to the DGFiP (tax authority) at the start of any tax audit. While technically not SAF-T, the FEC serves an equivalent purpose as a standardized digital audit file covering all accounting journal entries.
Key Dates
Jan 2014FEC mandatory for all businesses maintaining computerized accounting
2018Enhanced FEC validation tools deployed by DGFiP
2024FEC integration with upcoming e-invoicing obligations discussed
Who is in scope
All businesses maintaining computerized accounting records in France.
Process
Accounting system generates FEC file (fixed-width or tab-delimited) -> provided to DGFiP auditor at start of tax audit -> DGFiP imports into audit analysis tools.
Official Sources
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