What is FEC?
The Accounting Entries File is a standardized export of a company's accounting, required by the tax administration during a tax audit. In Morocco, its structure is defined by the National Accounting Council's Opinion n°24 (June 2023). It covers two journals: sales (VE) and purchases (AC).
Who must produce it?
Every legal entity subject to corporate tax (IS), and individuals under the real or simplified net profit regime. Auto-entrepreneurs are exempted. In practice, as soon as a tax audit starts, the inspector may demand the FEC within 30 days.
When to provide it?
At the DGI's request, typically during a tax audit. Statutory delivery deadline is 30 days. Starting January 2026, under the e-invoicing rollout (LF 2026, CGI Art. 145), automated transmission of accounting data is being progressively deployed.
Technical format
Plain text file, UTF-8 encoding (BOM accepted), tab or pipe-separated, one entry line per journal. Mandatory columns include: journal code, entry date, document number, label, debit, credit, contra account, etc. The CNC Opinion n°24 spec defines 22 columns for purchases (AC) and 18 for sales (VE).
How Efatora generates it
Every issued invoice and every recorded expense automatically feeds the journals. At any time, from Accounting → FEC Export, you download a compliant file ready to send to your accountant or the DGI. No manual data entry, no divergence between your invoices and your entries.