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French SAF-T also applies to foreign based businesses

Since 1 January 2014, French entities have to present a SAF-T file (standard audit file tax) in case of an (VAT) audit. This is also referred to as the File of Accounting Entries (FAE).

It has now become clear that the FAE requirement also applies to foreign based entities that only hold a French VAT registration. The French version contains at least 18 fields, but there are deviations possible for foreign based companies such as the accounting rules and the subaccounts.

Please contact us in case you require further information about File of Accounting Entries.

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