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Mastering the Accounting Entries File (FEC) in Business Central: The Test

Published on 11/14/2026 | Quizz | Article 5 of 5

The Accounting Entries File (FEC) is a key control point during a tax audit. Since January 1, 2014, Article L. 47 A of the French Tax Procedures Code (LPF) requires companies using computerized accounting systems to submit their records electronically. Failure to comply with this requirement results in a fine of €5,000 per fiscal year or 10% of the increased tax due, and may lead to an automatic tax assessment.

Article A. 47 A-1 of the LPF sets the structure of the flat text file: eighteen mandatory fields separated by a vertical bar, including a strict header and the preservation of empty conditional columns.

In Microsoft Dynamics 365 Business Central, the standard "Audit File Export" module handles this requirement. Its interface-based architecture separates the export management from the FEC engine. Unlike SAF-T, the FEC does not require any account mapping, but does require a SIREN number to name the file.

The processing runs in the background and maps the eighteen fields (log00000(for sales, date of the register for validation). The absence of self-checking on the language or accompanying description requires human verification.

This quiz assesses your legal and technical skills regarding the FEC in Business Central.

Question 1

Question 1: What is the financial penalty set by article 1729 D of the CGI in the event of non-compliance or failure to submit the FEC during an accounting audit?

Only one answer is correct.

A. A fixed penalty of €1,500 per audited exercise.
B. A fine of €5,000 per financial year, or 10% of the duties charged to the taxpayer if this amount is higher.
D. A fine of 5% of the turnover excluding VAT for the audited financial year.
E. A fixed penalty of €2,500 combined with a ban on issuing electronic invoices.
C. A total fine of €10,000 for the entire tax audit, regardless of the number of tax years audited.

Question 2

Question 2: What is the mandatory rule that applies to the 6 fields described as "conditional" in the structure of the FEC flat file?

Only one answer is correct.

D. Conditional fields are only allowed if the file is transmitted in XML format.
E. The separator used for these columns must be a semicolon instead of a vertical bar.
C. Empty cells must be filled with a zero ("0") for amounts or a space for text.
B. The column must always be present in the structure, but the cell must remain empty if the data does not exist.
A. The columns can be completely removed from the file if the company does not use these features.

Question 3

Question 3: How is the "Audit File Export" module structured in Business Central to manage the different national export formats?

Only one answer is correct.

D. Each format requires the creation of a separate database in Business Central.
C. FEC and SAF-T necessarily share the same XML generation engine in the background.
B. The format field is a software interface allowing each country extension to add its own control and transformation engine without duplicating the basic structure.
A. It uses a rigid choice list requiring modification of the module's standard code for each new country.

Question 4

Question 4: What is the main difference in prior configuration between SAF-T export and FEC export in Business Central?

Only one answer is correct.

D. SAF-T runs without any data prerequisites, whereas FEC blocks if customer addresses are incomplete.
B. SAF-T requires a dedicated assistant to map accounts, VAT and dimensions, whereas FEC simply extracts data from the general ledger as it exists.
A. The FEC requires a complete configuration assistant with prior mapping of the chart of accounts and VAT, unlike SAF-T.
C. FEC can only be configured through custom development in AL, whereas SAF-T is ready to use.
E. Both formats share exactly the same step-by-step setup wizard.

Question 5

Question 5: Which element present in the company information in Business Central is strictly blocking if it is not entered when launching a FEC export?

Only one answer is correct.

C. The SIREN number.
B. The registration number with the RCS.
E. The email address of the accounting manager.
A. The APE / NAF code.
D. The intra-community VAT number.

Question 6

Question 6: What technical infrastructure does Business Central use by default to run the FEC generation process in the background?

Only one answer is correct.

D. A purely synchronous process that locks the user's screen until the download is complete.
C. An external web service hosted necessarily on Azure Logic Apps.
A. The classic task queue (Job Queue), visible in the standard list of scheduled tasks.
B. The internal task planner (Task Scheduler), which runs background sessions without visible entry in the standard queue.

Question 7

Question 7: In the mapping of the 18 FEC fields performed by Business Central, what does the value of the ValidDate field correspond to?

Only one answer is correct.

C. On the date the batch of entries was created (G/L Register).
B. On the date of final validation of the annual period by the chartered accountant.
D. On the expiry date of the original document.
A. On the date the document is recorded (Posting Date).
E. On the system date at the time the user clicks the FEC export button.

Question 8

Question 8: When generating opening balance entries in the FEC via Business Central, what fixed values are applied to the journal and entry number fields?

Only one answer is correct.

D. The module retains the journal code and original number of the reopening OD piece entered by the user.
A. Journal code RAN, description CARRY FORWARD, entry number 1.
B. Journal code 00000, description OPENING BALANCE, entry number 0.
C. Journal code INIT, label INITIAL BALANCE, sequential entry number following the last number of the previous exercise.

Question 9

Question 9: What major risk is involved in using the optional account filter on the FEC export document in Business Central?

Only one answer is correct.

D. It automatically transforms the flat text format into XML format.
E. It forces the masking of SIREN and SIRET numbers in the final file.
C. It can exclude offsetting entries and generate a file where the total debits no longer match the total credits.
B. It causes an irreversible crash of the Business Central server requiring a restart.
A. It permanently removes the filtered accounts from the Business Central database.

Question 10

Question 10: Why is the presence of a separate written accompanying description essential when submitting the FEC generated by Business Central?

Only one answer is correct.

A. Because Business Central automatically generates it as a PDF and integrates it directly into the FEC text file.
D. Because it contains the decryption keys without which the FEC file remains unreadable.
B. Because it serves as a digitally signed receipt acknowledgment from the tax authorities upon filing.
C. Because it is required by the BOFIP to explain the internal codifications and conventions specific to the software, its absence constitutes a lack of conformity.

Quizz French Accounting entries file (FEC)

FEC5 Business Central28 Tax Audit2 Accounting2 Audit File Export3 ERP10 LPF1

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