here - WTS France

IT TAX AUDIT
A software to check the compliance of
electronic accounting records is now available
As from 1 January 2014, French companies keeping their accounts electronically are
requested to present to the French tax authorities (“FTA”) in case of a tax audit a file of
accounting records (article L. 47 A, I of the French Tax Procedure Book). The electronic
accounting records, so called in French "Fichier des écritures comptables" (FEC), must
comply with specific requirements listed in the same code.
In order to assist companies in the context of this new rule, the FTA just set up, at their
disposal, a software enabling them to control their compliance with these standards.
This software allows to check the compliance of the company’s file structure and
specifies anomalies detected.
We remind you that the FEC must be transmitted to the FTA at the beginning of the audit
process, i.e. in practice, during the first meeting of the tax audit in the premises of the
enterprise.
If the FEC is not delivered to the FTA or if the file presented is not compliant with the
legal requirements, a fine per FY audited is applicable amounting to €5,000 or 10% of
the reassessed amounts if higher. In worst cases, the FTA can apply an estimated
taxation procedure and unilaterally determine the taxation basis; a specific 100%
enhancement calculated on the reassessed amounts can be applied in this framework.
WTS is available to provide you with any information you may need on this subject and
to assist you when necessary.
CONTACTS: + 33 1 42 27 05 38
Christoph Seseke – Avocat associé – [email protected]
WTS
WTS France, membre du réseau international WTS est un cabinet d’avocats qui propose
une offre de services globale en fiscalité, droit des affaires et chiffre, tant sur le plan local
que pour accompagner ses clients dans toutes leurs opérations d’envergure internationale.
La force du réseau mondial WTS combinée à l’implantation locale du bureau parisien, permet
aux professionnels de WTS France de servir leurs clients dans toutes leurs opérations
exceptionnelles, de croissance externe notamment, comme au quotidien.
Afin d'éviter tout conflit d'intérêt, WTS s'abstient délibérément de mener des audits annuels.
WTS France, a member of the WTS International Network, is a law firm offering global
services in taxation, business and accounting, assisting our clients in all types of
operations, at local and international level.
Combining the strength of the WTS international network with the local knowledge of the
Paris office, the WTS France team is able to assist clients in all day-to-day and exceptional
operations, such as external growth in particular.
To avoid any conflict of interest, WTS purposely does not undertake annual audits.
WTS Frankreich, ist, als Mitglied des internationalen Netzwerks WTS, eine Anwaltskanzlei,
die
weltweit
ein
Angebot
an
Dienstleistungen
in
den
BereichenSteuer- und Gesellschaftsrecht sowie Buchführung nicht nur auf lokaler Ebene
anbietet, sondern auch ihre Mandanten bei all ihren Projekten mit einer internationalen
Spannweite begleitet.
Die Kraft des globalen WTS-Netzwerks in Kombination mit einer Niederlassung vor Ort in
Paris, ermöglichen den Fachleuten von WTS Frankreich ihren Mandanten jederzeit zur
Verfügung zu stehen bei all ihren einmaligen Projekten, v.a. mit einem Entfaltungspotential
im Ausland, sowie auch im Alltag.
Um Interessenkonflikte vorzubeugen, verzichtet WTS darauf, jährliche Wirtschaftsprüfungen
durchzuführen.
WTS
57 avenue de Villiers,
75017 Paris - France
Tél. : +33 1 42 27 05 38
Fax : +33 1 42 27 05 39
[email protected]
Informations légales
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