Tax & Legal
Asset-based expertise

FEC 4.0

Check your FEC compliance and anticipate tax risks

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Your challenge

Since 1st January 2014, companies in France have been required to keep an electronic record of journal entries for the year, known as  "fichier des écritures comptables", or FEC.

The benefits of FEC 4.0

Time saving

Within a few days, you get your results and can start to regulate the situations identified at risk.

Access your data at the most detailed level

Your data is treated securely with no risk of exposure.

Check the quality and compliance of your FEC file

Before handing over your file to the tax authorities, you can be sure to identify the risk areas in advance.

Anticipate tax audits

You can prepare for your FEC file with peace of mind by identifying risk areas and anticipating questions from the tax administration.

"The accounting records file is now the keystone of the digitalization of tax auditing. The use of the FEC by the administration has reached a cruising speed. The auditor general is now able to establish a very detailed accounting compliance report. The number of formal notices in the rectification proposal to bring the information system into compliance with French accounting rules for the audited entity is increasing, as are the specific subjects of adjustment. In this context, in order to avoid the application of penalties or even the rejection of the accounts, the subject of the accounting and tax compliance of the FEC must imperatively be treated before the tax audit by a detailed analysis of the files."

Jean Sayag, Tax Partner & Lawyer at PwC Société d'Avocats

Characteristics of FEC 4.0

Testing tool of FEC

Legal and tax departments

Businesses of all sizes

Secured Platform

Differents steps for using FEC 4.0

Step 1

Transmit your accounting documents on the secured share platform

Step 2

PwC teams format scales for automated review 

*If you did not provide the information sheet, the experts will search for the information in the FEC

Step 3

The data are analysed according to the methodology of the tax administration

Step 4

Edition of a customed report following 150 checkpoints, enlightened by PwC experts

Step 5 (Optional)

Interactive presentation of results in the immersive space dedicated to PwC’s strategic thinking


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