What is an FEC (Fichier des Écritures Comptables)?

Antonio Anguiano
Oct 7
2 min read

In short

An FEC is a standardized accounting export that lists all accounting entries for a fiscal year (purchases, sales, bank movements, etc.) in a format required by the French tax administration. Any company keeping computerized accounts must be able to provide it in the event of a tax audit.

What do we use it for at Ekometrics?

We use the FEC to apply the ADEME monetary approach: we link your net-of-VAT spend to emission factors (kgCO₂e/k€) and aggregate results by Scopes 1/2/3. This delivers a fast, traceable, and comprehensive footprint built directly from your books (see our dedicated articles).

Where to find it

In your accounting software (Sage, Cegid, Pennylane, QuickBooks, etc.): look for “Export FEC.”
From your accountant: ask, “Can you send me the FEC for fiscal year 2024?”

Expected format & structure

Fiscal formats: flat file TXT, or CSV/XLSX (accepted for Ekometrics).

How Ekometrics uses it in practice

Import your FEC (TXT/CSV/XLSX accepted in the app).
Filter by period, use net-of-VAT amounts, and detect relevant lines (purchases 60xx, services 61–62, travel 625, fixed assets 21–22; exclude stocks class 3, payroll 64xx, taxes 63–69) to avoid double counting.
Match accounts to ADEME monetary factors and assign Scope / GHG category.
Calculate line by line (kgCO₂e) and aggregate by Scope, account, supplier, month.
Audit trail: store factor, source, version, and match quality for each line.

Checklist before sending your FEC

Correct fiscal year and consistent net-of-VAT amounts.
Export in an accepted format (TXT/CSV/XLSX for Ekometrics).
No duplicate entries; dates within the fiscal year.
Supplier/client fields filled when available (improves categorization).

Quick FAQ

Is producing an FEC complicated?

No. Most software generates it with one click; your accountant can also send it.

Why doesn’t Ekometrics use stocks?

Because inventory is a balance-sheet value. We count the purchase (class 6) instead to avoid double counting emissions (ADEME monetary method).

Key takeaway

The FEC is your single entry point to a fast, reliable CO₂ report: a standardized file you already have, usable as-is to produce a compliant report (ADEME / GHG Protocol) and to identify your main emission drivers for concrete action.