FEC export

The FEC (Fichier des Écritures Comptables — Accounting Entries File) is a standardised file containing all the accounting entries of a financial year. Its format is defined by the tax administration (DGFiP) and its export has been a legal obligation since 2014 (article L. 47 A-I of the Livre des procédures fiscales).

When to export the FEC?

Situation	Mandatory?	Detail
Tax audit	Yes	The administration can require the FEC during an audit of accounts
Software change	Recommended	The FEC lets you transfer your accounting history to another tool
Year-end closing	Recommended	Archiving a FEC at closing is a good record-keeping practice
Certification / audit	Depending on context	The statutory auditor or the chartered accountant may request it

What you validate

Before keeping or transmitting an exported FEC, check:

the company and the SIREN;
the financial year exported;
the debit/credit balance;
the absence of draft or rejected entries expected in the export;
the presence of attachments if you requested a ZIP archive.

How to export

Via the agent

Simply ask Simon:

“Export the FEC for financial year 2025”

Simon identifies the requested financial year, generates the regulatory file and tells you where to retrieve it.

Options

Simon exports the FEC over the specified financial-year period:

start and end dates of the financial year;
text mode for the FEC alone;
ZIP mode if you also request the attachments.

In ZIP mode, Simon generates an archive containing the FEC and a folder of supporting documents.

Generated file

The file is saved in the exports/ folder of the Simon space. In line with the DGFiP convention, its name uses the SIREN followed by the closing date of the financial year in YYYYMMDD format — for example 123456789FEC20251231.txt for the file alone. In ZIP mode, the archive has the same name with .zip and contains the file together with a folder of attachments.

File format

The FEC is a tab-separated text file (TSV) encoded in UTF-8. The first line contains the headers, each following line corresponds to an accounting entry line.

Columns

Column	Description	Example
`JournalCode`	Journal code	`AC`, `BQ`, `VE`
`JournalLib`	Journal label	`Achats`, `Banque / Compte courant`
`EcritureNum`	Sequential entry number	`1`, `2`, `3`…
`EcritureDate`	Entry date (YYYYMMDD)	`20250315`
`CompteNum`	Account number	`401000`, `512000`
`CompteLib`	Account label	`Fournisseurs`
`CompAuxNum`	Auxiliary account (third party)	`401DUP`
`CompAuxLib`	Third party label	`Dupont SAS`
`PieceRef`	Reference of the supporting document	`facture-2025-001.pdf`
`PieceDate`	Document date (YYYYMMDD)	`20250310`
`EcritureLib`	Line label	`Achat fournitures`
`Debit`	Debit amount	`1200,00`
`Credit`	Credit amount	`0,00`
`EcritureLet`	Lettering code	`AA`, `AB`…
`DateLet`	Lettering date (YYYYMMDD)	`20250320`
`ValidDate`	Validation date	`20250316`
`MontantDevise`	Amount in currency (if applicable)	`1500,00`
`Idevise`	ISO currency code	`USD`, `GBP`

Lettering in the FEC

The EcritureLet and DateLet columns indicate whether an entry line has been lettered (i.e. matched with its counterpart). Simon populates these columns from two sources, in order of priority:

1. Explicit lettering

Created manually or via the lettering workflow. The codes come from the lettering tracking:

Final lettering — uppercase code (AA, AB…)
Partial lettering — lowercase code (aa, ab…) when the balance is not zero

{
  "status": "OK",
  "rows": 842,
  "total_debit": 156230.50,
  "total_credit": 156230.50,
  "balance": 0,
  "lettered_lines": 614,
  "unlettered_lines": 228,
  "file": "~/Library/Application Support/simon-agent/exports/123456789FEC20251231.txt",
  "format": "txt"
}