About the FEC file export

Statutory rules in France require all companies subject to tax in that country and under audit by French tax authorities to produce audit documentation in the prescribed electronic format. This Fichier d'Ecritures Comptables (FEC) audit file must contain data of all accounting transactions for a given fiscal year. Even if you have not been notified of a tax audit, you must create and archive such files and make them available to auditors when asked for them.

The FEC export extracts data from ledger records and generates a FEC file for each period in the specified fiscal year where the status is closed. Period 0 is used for the SB journal.

File naming

Files are named using the format 123456789FECYYYYMMDD[_TRIAL] _99.txt where:

  • 123456789 is the first 9 characters of the company's Business Identification Number, or SIRET. This ID is specified on the General Parameters form.
  • FEC is standard text.
  • YYYYMMDD is the closing date of the fiscal year.
  • _TRIAL is added to the file name if the Final check box is not selected
  • 99 is the accounting period

For example, this FEC audit file name contains the accounting entries for the January accounting period of the fiscal year that ended on December 31, 2019, for the company with Business Identification Number 73282932000074:

732829320FEC20191231_01.txt

File contents

Files produced by the export process are delimited files, using the “|” character as the delimiter. This table shows the columns and their data sources:

Column number Column description Data source Form, field source
1 JournalCode ledger.from_id Posted From field on G/L Posted Transactions
2 JournalLib When the journal was generated by system, then dbo.GetLabel('@!JournalDesc' + jh.id)

When the journal was add by a user, then jour_hdr.description

 Description field on Journals, or Message Text field on Maintain Application Message Objects
3 EcritureNum Concatenation of five columns value of table ledger: control_prefix, control_site,control_year,control_period,control_number Control number on G/L Posted Transactions
4 EcritureDate ledger.trans_date Date on G/L Posted Transactions
5 CompteNum ledger.acct Account on G/L Posted Transactions
6 CompteLib chart.description Chart description on G/L Posted Transactions
7 CompAuxNum ledger.vend_num Customer or Vendor number on G/L Posted Transactions
8 CompAuxLib When the ledger is related to a customer, then custaddr.name

When the ledger is related to a vendor, then vendaddr.name

Customer or Vendor name on G/L Posted Transactions
9 PieceRef ledger.voucher G/L voucher on G/L Posted Transactions
10 PieceDate When 'AR Dist' then artran.inv_date

When 'AP Dist' then aptrxp.inv_date

For others, ledger.trans_date

 Invoice Date on A/P Posted Transactions Detail or A/R Posted Transactions Detail, or Date on G/L Posted Transactions
11 EcritureLib ledger.ref Reference on G/L Posted Transactions
12 Montant ledger.dom_amount Domestic Debit or Credit on G/L Posted Transactions
13 Sens When dom_amount>0, then 'D'

When dom_amount<0, then 'C'

 Domestic Debit or Credit on on G/L Posted Transactions
14 EcritureLet blank
15 DateLet blank
16 ValidDate ledger.trans_date Date on G/L Posted Transactions
17 Montantdevise ledger.for_amount Foreign Debit or Credit on G/L Posted Transactions
18 Idevise ledger.curr_code Currency on G/L Posted Transactions
19 SeqNum ledger.trans_num Sequence on G/L Posted Transactions
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