All you need to know about SAF-T in France

Source SNI

What is SAF-T FEC?

FEC – “Fichier d’Ecritures Comptables”- is a summary of taxpayers’ accounting records file. It was created as the French version of SAF-T. FEC was first introduced on 1 January 2014. It must be presented to the tax authorities on request by a tax auditor, generally, with the data for an accounting year. The company must provide its accounting records file no later than 15 days after receiving the audit notification. Since 1 January 2014, the FEC, with 18 fields to be filled in for each accounting entry, must be presented to the tax authorities on demand.

If the FEC is not provided to the tax auditor, is incomplete or not compliant with the regulation, it may lead to rejection of all bookkeeping, including the rejection of all related returns and taxes (VAT, Financial Statements, corporate tax…)

What is FEC France format?

• French tax authority provides four different XML schemas. Each scheme covers the needs of client’s different tax regime / accounting:

1. format A47A-I-VII-1.xsd (BIC/IS)
2. format A47A-I-VIII-3.xsd (BNC/BA with accounting according to commercial law)
3. format A47A-I-VIII-5.xsd (BA with cash accounting)
4. format A47A-I-VIII-7.xsd (BNC with cash accounting)

The number of mandatory fields varies from 18 to 22, depending on the tax regime.

Other Sources

• Avalara
• SNI
• SAP

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