French version of SAF-T

Following the OECD’s guidelines, France introduced a local version of the SAF-T harmonized tax data reporting scheme. The French version is called FEC (Fichier des Écritures Comptable) and was introduced in 2014. The French SAF-T follows the Code Général des Impôt – CGI – the French Tax Code. It must be produced in a .txt format on request. This typically happens before an audit, to ensure that the tax inspector will have access to the necessary data. The format chosen by the French Tax Authority diverges from the formats (XBRL, and XBRL- GL) recommended by the OECD in order to facilitate formats that permit audit automation.

SAF-T was introduced with the aim to improve the efficiency of communications and tax collections. It was intended to be harmonized, but many of the countries that have adopted it have varied significantly from the OECD format. With the adoption of the new SAF-T version II, member states are expected to further their harmonization efforts.