What is FEC?
The Fichier des Écritures Comptables is a standardised export of a company's accounting records, required by the Moroccan tax administration during an audit. Its structure is set by Avis n°24 of the Conseil National de la Comptabilité (14 June 2023). Article 2 requires one file per financial year containing the entries of every journal — sales, purchases, bank, cash and general entries alike.
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
A UTF-8 text file with a BOM, one line per journal line. The annex to Avis n°24 (point 3) sets 18 mandatory fields, in this order: journal code and label, entry number (chronological, increasing, without gaps), entry date, account number and label, auxiliary account and its label, document reference and date, entry label, debit and credit amounts, reconciliation marker and its date, validation date, foreign-currency amount and currency identifier. Efatora exports those 18 columns, pipe-separated.
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.