Since the 1st of January 2014, computerised accounting inspections have become mandatory and more frequent. Hence, all tax payers keeping computerised accounts must comply with a so called « accounting statement » obligation. It is paramount that your accounting software be in a position to constitute the AEJ !
Nature of the obligation
For tax inspection notices addressed after the 1st of January 2014, tax payers must provide the authorities with their Accounting Entries Journal (AEJ) at the start of tax inspection. This delivery is performed via electronic support (CD-ROM, USB key, external hard drive).
The AEJ (from French Fichier des Ecritures Comptables – FEC) is an accounting file and must comply with the format provided by the authorities, enabling it to perform fast account analysis while preparing its
inventories.
Concerned tax payers
The following tax payers are subject to this new obligation :
• Industrial and commercial enterprises subject to an actual taxation regime, whether normal or simplified,
• « Micro-BIC » tax payers (microenterprises),
• Companies undertaking noncommercial benefits (verified tax return),
• Agricultural businesses subject to the normal or simplified actual regime.
Tax payers keeping their account records manually and agricultural enterprises subject to the estimated income system remain de facto exempted from this measure.
AEJ format
The Accounting Entries Journal must comply with the following format :
• One single file per fiscal year,
• A flat-file or XML format respecting the XSD structure available on the www.impots.gouv.fr website,
The entries are classified in a validation chronological order, upon inventory, except centralisation entries and before defining the accounting result. The AEJ contains 18 to 22 fields, according to the category the tax payer is liable to.
Minimum AEJ information
1. General journal entry code
2. General journal entry name
3. Continuous sequential entry organisation
4. Entry balance date
5. Account number
6. Account name
7. Sub ledger account number
8. Sub ledger account name
9. Supporting document reference
10. Date of the supporting document
11. Entry name
12. Debit amount
13. Credit amount
14. Entry lettering
15. Lettering date
16. Entry validation date
17. Currency amount
18. Currency identifierPlease note : unused fields must be left blank.
It must contain all accounting data and entries traced in the general accounting journals for a fiscal year.
For each entry, the AEJ has to indicate the 18 accounting references here above and in any case, the tax payer must provide all accounting data recorded in his information system.
Several points should be noted
• A suspension of the three-month delay applies to theaccounting inspections of SMEs until the AEJ issubmitted to the authorities,
• Tax authorities are expected to destroy the files beforetax collection but there is no way of verifying their effective destruction,
• In the event of external accounting records, the obligations remain fully binding.
Sanctions
A 5, 000€ fine penalises failure to present the AEJ.
Furthermore, if the tax payer expresses objections to not only presenting the AEJ but also to his computerised accounting records being controlled, he risks the immediate inspection of his tax bases. This could lead to a 100 % increase of the recalled dues.
©ATH2017
