The Accounting Entries File (FEC) compiles all financial records for the fiscal year in a standardized format. It enables tax authorities to verify the compliance and accuracy of computerized accounting systems.
This article presents the architecture of the Audit File Export module of Business Central, its pivot objects, the extension mechanism by interface, then the configuration common to all formats before detailing the specificities of SAF-T and FEC.
Since 2014, any company subject to a tax audit and keeping computerized accounts must hand the auditor the fichier des écritures comptables (FEC). This article covers the legal basis, when and how the file must be handed over, its technical format, and the financial penalties for a missing or non-compliant file.
