Prerequisites to generate an FEC audit file in France

To generate a compliant Fichier des écritures comptables (FEC) audit file in Microsoft Dynamics 365 Finance, you must set up the following prerequisites in the legal entity that the FEC will be generated from.

• Set up number sequences for vouchers. Each voucher series must contain a piece of text that will be considered a value for the JournalCode field in the FEC audit report. For example, define the voucher series for vendor invoice journals as FRSIFACF-######## to get the value FRSIFACF in the JournalCode field in the FEC.

• The Continuous field must be set to Yes for number sequences that are used for invoice numbers and for general ledger transactions for vouchers. This setting accommodates article 100 of BOI-CF-IOR-60-40-20. The numbering in the EcritureNum field must increase over time, and it should not include any break. The numbering must be either unique throughout the file or specific to each journal. (The original French text states, "La numérotation dans le champ «EcritureNum» doit être croissante dans le temps et ne pas comporter de rupture. Cette numérotation peut être unique sur l'ensemble du fichier ou être propre à chaque journal."). For more information about set up and use chronological numbers for invoices and vouchers, see Chronological invoice and voucher numbers.

  Note

  We recommend that you enable the (France) Number sequences setup for FEC Missing numbers justification feature in Feature management. Use this feature to generate the FEC Missing numbers justification report for specific number sequences or if numerical symbols are included in the prefix segment information of the number sequences that are used for voucher numbering.

  When the feature is enabled, you can specify number sequences on the Number sequences setup for FEC Missing numbers justification FastTab on the Ledger tab of the General ledger parameters page. The number sequences are then analyzed when the FEC Missing numbers justification report is generated. The prefix segment information of different number sequences must not intersect. When the feature isn't enabled, the FEC Missing numbers justification report analyzes all the possible number sequences that are used for voucher numbering. The assumption is that the prefix segment information of the number sequences consists of alphabetic characters and doesn't include numerical symbols.

  We recommend that you set up different formats for different number sequences. Each format should have alphanumeric segments that contain incrementing numbers but not incrementing letters, and the total value of alphanumeric segments should be less than 9,223,372,036,854,775,808 (int64). If you set up identical formats for different number sequences, or if you don't follow the preceding recommendations for alphanumeric segments, you might not be able to generate the Missing numbers justification annex of FEC.

• The value of the Limited number of open fiscal years field in General ledger parameters must not be more than 2. This field limits the total number of fiscal years that can be open at the same time. Article 921-4 of the General Accounting Plan (Principes généraux) states that a closing procedure must be executed no later than the end of the next period.

• The chart of accounts that is used by the legal entity that the FEC is generated from must comply with the standard chart of accounts of France (Livre des procédures fiscales, article A47 A-1, chapter VII: "Le numéro de compte, dont les trois premiers caractères doivent correspondre à des chiffres respectant les normes du plan comptable français"). Only main accounts starting with 1, 2, 3, 4, 5, 6, or 7 must be included in the FEC.

• Use a posting profile for all customer and supplier balance accounts. These main accounts start with 41 and 40. The Do not allow manual entry parameter must be enabled for them.

• Store all the source documents for general ledger transactions during the period of time required by the accounting obligations of France.

• Accounting documents that are subject for FEC must be posted in EURO and in French.

Note

In France, changes aren't allowed to the description of main accounts and posted journals.