---
title: "FEC (French audit file of accounting entries) · Treats"
description: "The FEC (French audit file of accounting entries) is a computer copy of all accounting entries for each financial year that a business must hand to the French tax authorities during an audit of computerised accounts, in the format set by article A. 47 A-1 of the Tax Procedures Code."
url: https://www.treats.vet/en/glossary/fec/
lang: en-GB
updated: 2026-11-08
---

[Glossary](https://www.treats.vet/en/glossary/)

# FECFrench audit file of accounting entries

The FEC (French audit file of accounting entries) is a computer copy of all accounting entries for each financial year that a business must hand to the French tax authorities during an audit of computerised accounts, in the format set by article A. 47 A-1 of the Tax Procedures Code.

The obligation rests on article L. 47 A, I of the Tax Procedures Code (LPF). During an audit of accounts kept on a computer system, the business supplies a copy of the accounting entry files at the start of the audit (BOI-CF-IOR-60-40-10, § 30).

The file covers all journal entries for each financial year named in the audit notice, excluding summary posting entries. Entries are numbered in ascending order, without gaps (BOI-CF-IOR-60-40-20, §§ 20, 40 and 63).

The format is the one set by article A. 47 A-1 of the LPF: a flat file whose first line gives the field names, or an XML file that follows a schema (BOI-CF-IOR-60-40-20, § 10). One file is supplied per financial year.

## Sources

* [BOFiP, BOI-CF-IOR-60-40-10, copy of the accounting entry files](https://bofip.impots.gouv.fr/bofip/9026-PGP.html/identifiant=BOI-CF-IOR-60-40-10-20211215)
* [BOFiP, BOI-CF-IOR-60-40-20, format of the accounting entry file (version of 7 June 2017)](https://bofip.impots.gouv.fr/bofip/9028-PGP.html/identifiant=BOI-CF-IOR-60-40-20-20170607)

 Checked on 8 November 2026 · by [Amir Davies](https://www.treats.vet/en/about/amir-davies/)

## See also

* [Secure till software](https://www.treats.vet/en/glossary/logiciel-de-caisse/) French VAT law (article 286, I, 3° bis of the General Tax Code) requires every business that records payments from consumers to use till software meeting conditions of inalterability, security, retention and archiving of data.
* [Invoice retention](https://www.treats.vet/en/glossary/conservation-des-factures/) Invoices and accounting supporting documents must be kept for six years for tax purposes under article L. 102 B of the Tax Procedures Code, and for ten years under article L. 123-22 of the French Commercial Code.