How ERPNext produces a FEC file for French companies
ERPNext includes a FEC report when the system country is France, so a French finance team can generate the *Fichier des Ecritures Comptables* as a CSV from the platform. The file is only as good as the data behind it: every account must carry a number that follows the French General Chart of Accounts (PCG) and a name, and the company's SIREN must be recorded on the Company record. If those fields are missing or inconsistent, the report will reflect that, so the chart of accounts and company master data should be reviewed before any export is produced for the tax administration.
ERPNext covers the report itself, the account and company fields it reads, and the export in the format the file requires. It does not decide whether entries are correctly posted, whether a transaction is booked in the right period, or whether the file is ready to be filed. Those remain the responsibility of your accountants, and the independent review of the file belongs to your auditor or tax advisor. Also note that French localization moved to separate apps in version 15 of ERPNext, according to the ERPNext version 15 migration guide. Confirm which app supplies the FEC report in the version you run, and check that the app is installed on the same site before planning the first export.
Before go-live, ask the implementation team to run the FEC report on a copy of your production data, then compare its totals against your ledger for the same period. Confirm the file layout against the current specification with your tax advisor, and validate the CSV with the tax administration's test tool before relying on it. Document who runs the export, where the output is stored, and how changes to the chart of accounts after an export are handled, since these are the points an auditor will ask about.
Mapping FEC requirements to ERPNext configuration
This table maps each FEC requirement to the ERPNext capability that meets it and the configuration step that makes it work. Read it as a checklist: if any row cannot be confirmed in your instance, the FEC export will be incomplete or fail. The main takeaway is that the export depends on country setup, account numbering and company identifiers, all of which are configured before any ledger entries are posted.
| Requirement | ERPNext capability | Configuration step |
|---|---|---|
| FEC report generated from ERPNext | A report that produces the Fichier des Ecritures Comptables as CSV when the system country is France | Set the system country to France and confirm the FEC report appears in the accounting reports list |
| Accounts numbered to the French General Chart of Accounts (PCG) | Account numbers in the chart of accounts are carried into the export | Renumber the chart of accounts to the PCG before posting, and check every account carries a number |
| Every account has a name | Account name is a required field in the exported file | Review account names for all ledger and group accounts, including accounts with no balance |
| SIREN on the company | The company identifier is added to the export from the Company record | Enter the company SIREN on the Company record for each legal entity that files a FEC |
| Localization split in version 15 | The French localization moved out of the core ERPNext app into a separate app, according to the version 15 migration guide | Confirm which French localization app your version requires and install it before generating the report |
| Validation with the tax administration test tool | The exported CSV is the file you submit to the test tool | Run the export on a test company with representative entries, then validate the output before the filing period |
Evidence the FEC report gives auditors and how to keep it
A tax inspector or external auditor who asks for a FEC needs the file itself, the period and company it covers, and the account mapping that produced it. The cards below cover what to hand over, how to retain each export so it can be reproduced later, and what to check before the file leaves your systems.
The generated CSV file
The artifact is the CSV that the ERPNext FEC report produces for the company and period selected. Keep the file exactly as generated, without spreadsheet re-saving, since a spreadsheet application can change date formats, decimal separators and character encoding. Store the original next to any copy that is shared. Confirm the file name convention and column layout against the current FEC documentation before building any downstream process around it.
Period and company scope
Each export covers one company and one date range, so the file alone must show both. Record the company name, its SIREN as entered on the Company record, the fiscal year start and end, and the filter values used in the report. A file that does not match the scope the inspector requested will generate follow-up questions, so check the period against the closing calendar before exporting.
Account mapping in use
The FEC depends on account numbers aligned with the French General Chart of Accounts. Keep a dated export of the chart of accounts, with account numbers, names and parent groups, taken at the same time as the FEC. If an account was renumbered, renamed or added during the year, the history explains why two exports differ. Ask your accountant which numbering rules apply to any custom accounts before they are used in postings.
Export metadata and version record
Log the export date, the user who ran it, the ERPNext and Frappe version in use and any installed apps that affect the ledger. A minor release can change report output, so the version number is needed to reproduce the file. Store this record in the same folder as the CSV. ERPNext releases ship frequently on both supported major lines, so the version check should be part of every export, not an occasional review.
Retention and access to exported files
Decide where exports are kept, who can read them and how long they are retained. Store files in a controlled location with access logging, apply the same retention period your accounting records follow, and restrict deletion. Confirm the retention period with your accountant or legal advisor, since it depends on the obligation that applies to your company. Do not rely on email attachments as the record of the file.
What the export does not prove
A FEC generated by ERPNext is an extract of the ledger in the format requested. It is not an audit report, a certification or a validation opinion, and no independent body has approved the file by producing it. Present it as the data your system generated, supported by the scope, mapping and version records above. Any statement that the file is validated should be reviewed by your accountant or statutory auditor before it is made.
Configuring the chart of accounts and company for FEC export
This sequence sets up ERPNext so the company, its accounts and its closed-period data can produce a FEC file that is ready for the tax administration's test tool. Each step ends with a check that tells the team whether it can move on.
Confirm the system country is France
The finance lead or ERPNext administrator opens the Setup Wizard data or the Company record and checks that the country is set to France. The FEC report is only generated when the system country is France, so this comes first. Check that the default currency, fiscal year and company abbreviation match the statutory entity you will file for. The step is done when the company record shows France as its country and the fiscal year dates match the closed periods you plan to export.
Install the French localization for your version
The ERPNext administrator checks which French localization app matches the ERPNext version in use, because the version 15 migration guide lists French localization among the features moved into separate apps. Install that app on the bench or Docker image, run the migration for the site, and confirm it appears in the installed apps list. Ask your implementation lead to confirm the app name and compatible version against the migration guide and your version's release notes before installing. The step is done when the app is installed on the site and the French chart of accounts template is available.
Map every account to the PCG numbering
The accountant reviews the chart of accounts and aligns each account number and name with the French General Chart of Accounts (PCG). The FEC report requires every account to carry a number and a name, so accounts without numbers will block the export. Where your existing ledger uses a different numbering, plan a mapping table and reclassify balances in a controlled way, and keep the old-to-new mapping as audit evidence. The step is done when a chart of accounts report shows no account without a PCG-aligned number and name.
Add the SIREN on the company record
The finance administrator opens the Company record and enters the company's SIREN in the field the FEC report reads from. Confirm the value against the company's official registration documents, since the SIREN identifies the legal entity in the export. Multi-company sites need this on every company that will produce a FEC. The step is done when a test export for a company returns the SIREN in the file header and the value matches the registration record.
Run a test export for a closed period
The accountant chooses a fiscal period that has been closed, so that no postings will change the figures after the export, and runs the FEC report for that period. Using a closed period means the same data can be reproduced later for an audit or a tax request. Keep the generated CSV and the period parameters together in your evidence folder. The step is done when the report produces a CSV file without errors for the selected period and the file name follows the expected FEC pattern.
Review the CSV before validation
The accountant opens the CSV and checks the header, the column layout, the date formats, the account numbers and names, and the balance of debits and credits for each entry. Compare totals against the trial balance for the same period and investigate any difference before going further. Do not edit the file by hand, because corrections should be made in the ledger and the export run again. The step is done when the totals reconcile to the trial balance and no account in the file is missing its number or name.
Validate with the tax administration test tool
The finance lead uploads the CSV to the tax administration's official FEC test tool, which is the check to run before a file is provided. Confirm current access to the tool and the latest validation rules on the official source before you start, since requirements and access arrangements can change. Record the result, any error messages and the corrections made, then re-export and re-test until the file passes. The step is done when the test tool returns a successful validation for the closed period and the result is filed with the export evidence.
Questions French finance teams ask about ERPNext and the FEC
Can our finance team generate the FEC in ERPNext without a partner?
Yes, in principle. ERPNext provides a report that generates the Fichier des Ecritures Comptables as CSV when the system country is France, so a team with administrator access and accounting knowledge can run it. The harder part is preparing the data: every account needs a number that follows the French General Chart of Accounts (PCG) and a name, and the company SIREN must be entered on the Company record. Teams without an ERP administrator, or with a messy historical ledger, often bring in help for the mapping and the validation step. The ERPNext FEC documentation sets out the report and its requirements.
What drives the effort of an FEC project in ERPNext?
Four factors shape most of the work:
- The state of the chart of accounts: how many accounts need renumbering or renaming to match the PCG, and whether custom accounts map cleanly.
- Historical data: how many fiscal years must appear in the export and whether past entries were posted with consistent accounts.
- The number of companies: each legal entity needs its own SIREN, mapping and test run.
- The app versions in use: French localization moved into separate apps from version 15 onward, so the installed apps and their versions must be confirmed before work starts.
Illustrative example: a company with a long-standing custom chart will usually spend more time on mapping than one that started from the standard PCG structure.
How long does an FEC implementation take in ERPNext?
The duration depends on the chart of accounts, the volume of historical entries, the number of companies and how much testing the company wants to run. No fixed figure applies across projects, so the reliable route is a written scope that breaks the work into mapping, data correction, report configuration and validation. Ask any provider to state which assumptions the timeline depends on, including who signs off the mapping and how many test exports are planned.
What does the project need from our finance and IT teams?
Finance needs to own the decisions: which PCG account each ledger account maps to, how historical entries should be read, and who signs off the final file. IT needs to provide access to the ERPNext instance, a non-production copy for testing, and the ability to install or confirm the French localization apps. Both teams should agree on a test period, ideally a closed fiscal year, so the export can be compared against figures the accountants already trust. A clean PCG mapping agreed before the test run prevents most rework.
What does it cost to host ERPNext for an FEC workload?
Self-hosting ERPNext is free under its open-source license, according to the ERPNext pricing page. The recurring costs are therefore infrastructure, database and backup storage, email, TLS certificates, and the staff or partner time that keeps the system patched. If you choose Frappe Cloud instead, the same page lists shared site hosting from 5 US dollars per month and servers from 20 US dollars per month for shared instances and 125 US dollars per month for dedicated servers. Ask any quote to separate one-time implementation work from these recurring hosting and support costs.
Does DeployOpen certify the FEC file?
No. DeployOpen prepares the ERPNext configuration, the chart of accounts mapping, the export and the validation steps, but it does not issue audit reports, attestations or certifications. Acceptance of the file is handled by the tax administration's test tool and, where relevant, by your statutory auditors. We recommend agreeing on the validation evidence you will keep, so the file can be checked independently at any time.
Which ERPNext version should we use for a French FEC setup?
Use a version that is still listed as supported on the Frappe supported versions page, and confirm which French localization app matches it. ERPNext version 15 moved French localization into separate apps, so the installation must include the correct companion app for your version. The ERPNext version 15 migration guide explains which features moved. Check the current support dates on the Frappe supported versions page before you commit to a version.
Why the French localization app matters for version planning
The version 15 migration guide lists French localization among the features moved to separate apps, so the FEC report is no longer something you can assume is in ERPNext itself. Before you choose a target version, confirm which app provides the FEC report, which release of that app matches your ERPNext version, and whether the report still runs under the country setting you use. Treat this as a go or no-go question for the upgrade plan, not a detail to settle after go-live.
This changes the test plan. A standard ERPNext upgrade test will not prove that the FEC export works, because the export depends on a separate component with its own install step and version. Add a dedicated test case to the upgrade rehearsal: install the matching localization app on a copy of production, confirm the country setting on the company, generate the FEC for a closed fiscal year and for an open period, and compare row counts and balances against the trial balance. Run the same test again after every minor update to either component, since both receive frequent releases.
Confirm the supported version before you commit. Check the ERPNext and Frappe versions you plan to run against the official support versions page, which lists end-of-life dates for each major release. Ask your implementation partner to document the app version pairing in the change record, and ask the vendor or the French localization maintainers to confirm which versions of the FEC report they support. Do not assume a version is covered because the core product still runs on it.
Common FEC failures and how to prevent them
Most FEC rejections trace back to a small set of configuration and process gaps rather than to the report itself. The five risks below run in parallel, so each one can break the file on its own, and each needs an owner and a check before the export is sent.
Accounts without PCG numbers
The FEC report requires every account to carry a number in line with the French General Chart of Accounts (PCG) and a name. Accounts created by default, imported from a template or added quickly during setup often have neither a PCG-aligned number nor a clean label. Review the full chart of accounts before the first export, and rename or renumber accounts while no journal entries depend on them. Confirm the mapping with your accountant, since the numbering determines how auditors read every line.
Missing or wrong SIREN
The SIREN is added on the Company record, and the FEC depends on it being present and correct for the entity whose ledger is being exported. A company record that holds a group SIREN, a previous entity's number or nothing at all will produce a file that does not identify the business correctly. For groups with several legal entities, check each company separately, because one company can export cleanly while another fails. Compare each SIREN against the official company registration before filing.
Mixed-country system settings
The FEC report is generated when the system country is France, so a site configured for another country, or a company whose localization was changed mid-project, can hide or distort the report. Companies that run French and foreign entities on one site need to confirm which country setting governs each company and which localization apps are installed. Record the country configuration in your change log, and test the export on the same site and version that production uses.
Entries posted after period close
A FEC covers the ledger for a fiscal year, so entries posted into a closed period after the export is prepared change the file without changing the report's logic. Late invoices, reversed payments or reclassifications can each shift totals and dates after someone has already sent the file. Freeze accounting periods at close, restrict who can post into them, and regenerate and compare the file on the final date. Agree the cut-off with your accountant and the tax reviewer.
Untested exports
A FEC that has never been checked against the tax administration's test tool is an unverified file, whatever the report produced. Run the export in a copy of production, validate the CSV with the official test tool, fix each reported issue at its source, and repeat until the file passes. Keep the validated file, the tool output and the ERPNext version as evidence. Ask your accountant to confirm which tool version and test steps apply to your fiscal year.
Controlling who can run and change the FEC export
Limit the FEC export to the people who must produce it by setting the permissions on the report and on the accounts it reads. The FEC file contains the full ledger, so the question is not only who can change entries but who can extract them. Review which roles can open the FEC report, run it and download the CSV, then remove that access from roles such as sales or purchasing users who have no filing duty. Check the same for the accounting masters, because the export depends on each account carrying its PCG number and name, and anyone who can edit those fields can change the file's content. Confirm the final role list on your own site, since the default roles granted to a new user depend on your setup and on the version you run.
Decide where sign-in is controlled before you decide inside ERPNext. ERPNext supports LDAP login against Active Directory or OpenLDAP through LDAP Settings, with SSL/TLS options and automatic mapping of LDAP groups to ERPNext roles at each login, so removing a user from the directory group that maps to the accounting role takes effect at their next sign-in. Social Login Key is the alternative for providers such as Google, Microsoft or a custom OpenID Connect endpoint. Whichever you use, confirm with your identity team that multi-factor authentication is enforced at the identity provider and that disabled leavers cannot sign in through a cached session. Server Scripts are disabled by default from version 15, so keep them off unless a documented need exists, since they can alter entries outside normal permissions.
Access controls only count as evidence if you can show them later. Keep a dated record of who holds the accounting roles, every change to those roles, and each run of the FEC export, with the file name and the period it covered. The Audit Trail and Access Log features described in the ERPNext audit documentation are the places to look for those records, so confirm with your auditor which logs they expect and how long your organization retains them. Schedule a periodic review of role membership, sign off the result, and store the review with the exported FEC files. Ask your DeployOpen contact to document this process as part of the scope, so the evidence exists before the tax administration or an external reviewer asks for it.
How DeployOpen works on this
DeployOpen plans, implements, customizes, documents and supports ERPNext inside your own infrastructure, including the chart of accounts and company settings that the FEC export depends on. The work is agreed in writing before it starts, so the FEC configuration and the evidence you keep for the tax administration are defined up front.
How we scope
- The written scope lists the company, fiscal years and ledgers the FEC export must cover.
- We review how the chart of accounts maps to the PCG account numbers and names.
- The scope states who confirms the SIREN on the Company and where it is recorded.
- Engagements are fixed-scope, with deliverables and timelines agreed before work begins.
How we build
- We check every ledger account has a number and name before the FEC report is run.
- We configure the system country and company records so the France FEC report is available.
- We run test exports from a staging copy and review the CSV columns against the expected layout.
- We validate the generated file with the tax administration's test tool and record the results.
How we hand over
- You receive a written record of the account mapping, company settings and export procedure.
- The runbook explains who runs the export, when, and how each validation run is logged.
- We document known gaps, such as accounts still missing numbers, with owners and dates.
- Knowledge transfer covers how to re-run the export after corrections to closed periods.
How we support
- Ongoing support, upgrades and periodic re-validation are available as a retainer.
- Confirm with your accountant or auditor which evidence they expect alongside the file.
- Confirm the current requirements of the tax administration with them before each filing cycle.
- When ERPNext or the French localization app changes, we plan the upgrade and retest the export.
