The 18 FEC columns and the 10 errors that fail a French tax audit
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Every French company that keeps its books on a computer must be able to hand the tax administration one file: the FEC, Fichier des Écritures Comptables. Accounting software exports it in one click, so everyone assumes it is correct. It often isn't. A FEC that is late or does not follow the required format costs a €5,000 fine under article 1729 D of the French tax code (CGI). For a remote audit (examen de comptabilité), the administration's own guidance, updated in January 2026, applies it once