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We distinguish accounting standards, tax audits and electronic invoicing to check our business requirements.
If our activity falls under PCG, we check the ANC version and sector rules. Sources and access date appear below.
If the audit procedure requires it, we prepare and check the FEC under applicable rules.
If our France-established, VAT-taxable business falls within the scope described by DGFiP, electronic invoice receipt is scheduled from 1 September 2026. Issuance applies to large and intermediate-sized businesses on that date, and to small and micro-enterprises from 1 September 2027. DGFiP states that e-reporting follows the same timetable. We check our transactions, exclusions and accredited platform’s role. An emailed PDF alone does not establish a compliant workflow.
Official source, accessed : DGFiP : facturation électronique.
ANC publishes consolidated regulation 2014-03 and the chart of accounts in their version as at 1 January 2026. If our case falls under PCG, we check this version and activity-specific rules. A chart in CassKai does not certify accounting treatment or automatic conversion to another framework.
Official source, accessed : ANC : Plan comptable général.
If our accounting is computerized and the applicable audit procedure requires delivery, we prepare the accounting entries file (FEC) under articles L. 47 A and A. 47 A-1 of the French Tax Procedures Book, discussed in BOFiP guidance. We review scope, entries, fields and file checks before submission. FEC supports accounting audits; it does not replace electronic invoice transmission.
Official source, accessed : BOFiP : BOI-CF-IOR-60-40-20.
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