1. Country-Specific Features
  2. France Help Topics
  3. France Tax Topics For Accounts Without SuiteTax
  4. France Fichier d’Ecritures Comptables (FEC)

France Fichier d’Ecritures Comptables (FEC)

Important:

This topic pertains to the France FEC files generation feature, which is no longer supported as of Tax Audit File SuiteApp version 1.85.0. You can only use this SuiteApp to generate France FEC files from 2022 and earlier. To generate this report, see Fichier d’Ecritures Comptables (FEC) in France Localization.

In France, taxpaying companies using a computerized accounting system are mandated to remit their accounts to the tax auditors in the form of an accounting entry file.

The France Fichier d’Ecritures Comptables (FEC) is an export of accounting entries in flat file format as specified by the French tax authority, Direction générale des Finances publiques. Companies in France must submit an FEC report that includes chart of account names and numbers in the formats that comply with the French GAAP.

Note:

NetSuite also supports the Period End Journal Entries feature. For more information, see Support for Period End Journal Entries Feature.

For steps on how to create tax audit files, refer to the help topic Generating a Tax Audit File.

You can generate opening balance entries on the FEC report for all posting accounts. On the Audit Files page, you can generate an FEC report with opening or closing balances depending on the reporting period you specify:

Reporting Period

Available Entries in the Report

If the starting period is the first month of the fiscal year

Opening balance information

If the ending period is the last month of the fiscal year

Closing balance information

If the starting period is the first month of the fiscal year, and the ending period is the last month of the fiscal year

Both opening and closing balance information
Note:

The opening balances for the selected year should be equal to the closing balances of the previous year. The FEC opening balance can be generated for the following Balance Sheet account types:

  • Assets

  • Liabilities

  • Equity

Support for Period End Journal Entries Feature

The balance sheet opening and income summary journal entries created using Period End Journal Entries feature is supported in the France Fichier d’Ecritures Comptables (FEC) report once the inclusion of period end journal entries is configured on the subsidiary settings page. For more information on configuring your subsidiary settings for period end journals, see Defining Subsidiary Settings for the Period End Journal Entries Feature.

The opening and closing balance entries are available on the FEC report based on the specified reporting period. The balance sheet opening journal entries are shown as the first transaction in FEC report while the income statement journal entries are shown as normal transactions.

For more information about setting report preferences for the Period End Journal Entries, see Setting Tax Audit Files Report Preferences.

Refer to the following table for the field sourcing field sourcing for the France Fichier d’Ecritures Comptables (FEC) columns when the Period End Journal Entries feature is used by the subsidiary/nexus:

Field Name

Description

Data Source for Balance Sheet Opening Entries

Data Source for Income Statement Journal Entries

JournalCode

The ID of the journal entry

AN

Transaction Type - Short Name

JournalLib

The name of the journal entry

ANOUVEAUX

Transaction Type - Long Name

EcritureNum

The number from a gapless sequence of the posting transactions

GL#

GL#

EcritureDate

The posting date of the posting transaction

Transaction Date

CompteNum

The account number whose first three characters must correspond to the numbers specified by the French chart of accounts standard

Order of field sourcing:

  1. Number setup using Accounting Context

  2. Number setup using Statutory Chart of Accounts for Tax Audit Files

  3. Account name using Chart of Accounts

CompteLib

The account name, which must correspond to naming conventions specified by the French chart of accounts standard

Order of field sourcing:

  1. Name setup using Accounting Context

  2. Name setup under Setup > Accounting > Statutory Chart of Accounts for Tax Audit Files

  3. Account name using Chart of Accounts

CompAuxNum

The auxiliary account number (leave blank if not applicable)

N/A

CompAuxLib

The auxiliary account name (leave blank if not applicable)

N/A

PieceRef

The reference of the original accounting document

OBL

Order of field sourcing:

  1. Document Number

  2. Transaction Number

  3. Transaction ID

PieceDate

The date of the original accounting document

Order of field sourcing:

  1. Document Date

  2. Transaction Date

EcritureLib

The name of the posting transaction

Order of field sourcing:

  1. Transaction > Items > Description

  2. Transaction > Memo

  3. Account > Account Number + Account Name

Debit

The debit amount

Balance Sheet Closing Reversal > Amount (Debit)

Income Statement Closing Transaction > Lines > Debit

Credit

The credit amount

Balance Sheet Closing Reversal > Amount (Credit)

Income Statement Closing Transaction > Lines > Credit

EcritureLet

The reconciliation of the posting transaction (leave blank if not applicable)

N/A

DateLet

The date of the reconciliation transaction (leave blank if not applicable)

N/A

ValidDate

The date of validation of the posting transaction

GL# Date

Montantdevise

The foreign currency amount (leave blank if not applicable)

Balance Sheet Closing Reversal > Lines > Currency

Income Statement Closing Transaction > Lines > Currency

Idevise

The foreign currency ID (leave blank if not applicable)

Order of field sourcing:

  1. Transaction currency

  2. Subsidiary currency

CodeEtbt

The establishment code

N/A

Related Topics

General Notices