A REVIEW OF...
The Accounting Entries Journal (FEC)
Since the 1st of January 2014, computerised accounting inspections have become mandatory and more frequent. Hence, all tax
payers keeping computerised accounts must comply with a so called « accounting statement » obligation. It is paramount that
your accounting software be in a position to constitute the AEJ !
Nature of the obligation
Concerned tax payers
For tax inspection notices addressed after the 1st of January 2014,
tax payers must provide the authorities with their Accounting Entries
Journal (AEJ) at the start of tax inspection. This delivery is performed
via electronic support (CD-ROM, USB key, external hard drive).
The following tax payers are subject to this new obligation :
The AEJ (from French Fichier des Ecritures Comptables - FEC) is
an accounting file and must comply with the format provided by the
authorities, enabling it to perform fast account analysis while preparing its inventories.
AEJ format
The Accounting Entries Journal must comply with the following
format :
• One single file per fiscal year,
• A flat-file or XML format respecting the XSD structure available on
the www.impots.gouv.fr website,
The entries are classified in a validation chronological order, upon
inventory, except centralisation entries and before defining the
accounting result.
• Industrial and commercial enterprises subject to an actual taxation
regime, whether normal or simplified,
• « Micro-BIC » tax payers (microenterprises),
• Companies undertaking noncommercial benefits (verified tax
return),
• Agricultural businesses subject to the normal or simplified actual
regime.
Tax payers keeping their account records manually and agricultural
enterprises subject to the estimated income system remain de facto
exempted from this measure.
Several points should be noted
• A suspension of the three-month delay applies to the accounting
inspections of SMEs until the AEJ is submitted to the authorities,
• Tax authorities are expected to destroy the files before tax
collection but there is no way of verifying their effective destruction,
The AEJ contains 18 to 22 fields, according to the category the tax
payer is liable to.
• In the event of external accounting records, the obligations remain
fully binding.
It must contain all accounting data and entries traced in the general
accounting journals for a fiscal year.
Sanctions
For each entry, the AEJ has to indicate the 18 accounting references here above and in any case, the tax payer must provide all
accounting data recorded in his information system.
Minimum AEJ information
1. General journal entry code
sequential
Furthermore, if the tax payer expresses objections to not only
presenting the AEJ but also to his computerised accounting records
being controlled, he risks the immediate inspection of his tax bases.
This could lead to a 100 % increase of the recalled dues.
10. Date of the supporting document
2. General journal entry name
3. Continuous
organisation
A 5, 000€ fine penalises failure to present the AEJ.
11. Entry name
entry
12. Debit amount
4. Entry balance date
13. Credit amount
5. Account number
14. Entry lettering
6. Account name
15. Lettering date
7. Sub ledger account number
16. Entry validation date
8. Sub ledger account name
17. Currency amount
9. Supporting document reference
18. Currency identifier
Please note : unused fields must be left blank.
©, ATH. All rights reserved.
June 2015
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