VATupdate

France: Tax Developments Standard Audit File for Tax (SAFT) called Fichiers des Ecritures Comptables (FEC)

Following recent amendments to the tax audit requirements, all French companies, including branches of foreign companies and foreign companies registered in France for value added tax (VAT) purposes, are now required to provide the French Tax Administration (FTA) with a Standard Audit File for Tax (SAFT) called Fichiers des Ecritures Comptables (FEC) at the very beginning of a tax audit.

via Tax Developments.

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