Instructions for use of the Compta Demat test tool

General Directorate of Public Finance

Document version 1.4 - March 2021

Instructions for use of the Compta Démat test tool 1/18

 Since 1er January 2014, taxpayers who keep their accounts using computer systems must
present it in the form of dematerialized files during a tax administration control according to
the provisions of I of article L.47 A of the book of tax procedures (LPF) [see appendix].

These accounting entry files must meet the standards codified in paragraphs VI to XIV of
article A.47 A-1 of the LPF [cf. Annex].

In order to support businesses within the framework of this new system, the DGFIP provides
them with software, available for free download, allowing them to check compliance with the
standards laid down.

The use of this tool, called “Test Compta Demat”, is simple, secure and confidential.

"Test Compta Demat" checks the validity of the structure of the company's file and specifies
in particular the points of anomalies detected. The company is then able to bring its file of
accounting entries up to standard for a possible control.

The report provided by the software does not constitute a certificate of conformity and does
not bind the administration.

The software was created by the Directorate General of Public Finances (DGFiP) and it is
governed by the license CeCILL V 2.1 subject to French law and respecting the principles of
free software distribution.

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 I. Installation and uninstallation

1. Prerequisites

The software works on computers with Windows 7-32 bit and Windows 10-64 bit.

A PDF reader must be installed on the computer.

2. Installation

1. Download the utility via the links available in the section "Tax audit" of the economie.gouv.fr
site and by choosing the version compatible with the operating system of the computer (32-
bit or 64-bit system).

2. Start the installation by double-clicking on the file (.exe), then clicking on the “Run” button.

3. Confirm the default directory by clicking on “OK” or enter another destination directory, then
confirm with OK.

The name of the installation folder must not contain any special characters (accented
characters for example).

If an old version of Test_Compta_Démat already exists in this directory, it will be overwritten

by the new version. Reports and logs are nevertheless kept.

4. At the end of the installation, close the dialog box with OK.

The tester is ready for use.

3. Uninstallation

Please note, the procedure indicated below also deletes the compliance reports and the
associated logs. If you need to keep these files, you must first save the "\ reports" and "\
tester \ logs" folders.

To uninstall the tester, delete the folder chosen during installation (C: \ Test_Compta_Demat
by default) using the file explorer.

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 II. use

To verify that the accounting entry file (FEC) complies with the standards defined in
paragraphs VI to XIV of article A.47 A-1 of the LPF, proceed according to the steps below.

Two types of FEC formats are accepted:

• the flat file with sequential organization and zoned structure,

• the structured file encoded in XML respecting the structure of the XSD file in
accordance with the VI of article A.47 A-1 of the LPF

1. Start the utility by double-clicking on the “TestComptaDemat” icon on the desktop.

2. The following dialog box appears. This is a repeat of the screen used by the agents of the
DGFIP when they check the file that the company submits during an accounting audit. Areas 
and   allow them to identify the file.

 
 

   

In this dialog box, fill in the area obligatory   by any character string (minimum one
character).

Example:

The area   may contain the name of the company, it is optional.

Important: In order for the file verification to be adapted to the company's situation, it is
necessary to:

- On the left side  , choose the type of chart of accounts used in the business.

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 - On the right side  , select income category1 to which the company reports.

Click on the "Select a file to process" button.

3. At the explorer level, find the location of the FEC.

4. Select the file to test by clicking on the "Open" button. The file must comply with the
nomenclature provided for in paragraph IX of article A.47 A-1 of the LPF.

NB: If the FEC does not correspond to the expected designation, namely
SirenFECYYYYMMDD, the utility does not start and returns the alert message below:

In the event that the FEC has been split into several files, each file must comply with the
designation provided for in paragraph IX of article A.47 A-1 of the LPF, so as to be linked to
the same accounting year.

Example: a company submits three files for the fiscal year ended 12/31/2013, the files are
named as follows:

123456789FEC20131231_1

123456789FEC20131231_2

123456789FEC20131231_3

1The income categories are divided into Industrial and Commercial Profits (BIC), Corporate Tax (IS),
Non-Commercial Profits (BNC) and Agricultural Profits (BA). For the BNC and BA categories, it is
possible to differentiate the accounting method between commercial accounting and cash
accounting.

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 All three files can be selected at once. The utility will analyze them one after the other.

5. If the file contains additional fields (other than those required in paragraphs VII and VIII of
article A.47 A-1 of the book of tax procedures), these
fields are displayed for informational purposes before launching the test.

6. Start the test by clicking on the “Validate” button. Wait for

7. the duration of the test.

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 III. Results

1. The test has been carried out

1. At the end of the test, a summary document is generated in PDF format.

This document is edited regardless of the FEC format (flat file or XML file).

It is automatically displayed and is saved under the "reports" folder of the installation folder
(C: \ Test_Compta_Demat by default).

This document has three pages.

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 The page   indicates whether or not the file complies with the provisions of article A.47 A-1 of
the book of tax procedures.

The page   presents the information expected in the FEC and those actually present.

The page   lists additional information, indicates any anomalies, and informs about the
absence of records that may concern certain fields.

The “Additional comments” section displays, where applicable:

- the list of additional fields found in the file.

- the reporting of anomalies related to accounting rules or inconsistencies in the file

The “Missing data” item is used to list the fields for which a value is missing on at least one
record in the file:

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 2. The FEC complies with the standards set out in article A.47 A-1 of the book of tax
procedures.

3. The FEC does not comply with the standards set out in article A. 47 A-1 of the book of tax
procedures.

At first, a window opens to warn of non-compliance with the standards enacted.

You should click on the "OK" window in order to generate the summary report secondly,
which details on the first page the types of anomalies observed as well as their number.

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It is also possible to obtain the detailed list of anomalies by viewing another file, named
err_SirenFECYYYYYMMDD.log and saved in the folder
C: \ Test_Compta_Demat \ tester \ log.

These elements make it possible to locate the anomalies in the FEC and to correct them.

2. The test could not be performed

In certain situations, “TestComptaDemat” cannot be started. Only alert messages are then displayed.

1. The name of the file does not correspond to the provisions of paragraph IX of article
A.47 A-1 of the LPF.

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 2. The file contains separators other than those authorized in paragraph VI.1 ° .c of article A.47
A-1 of the LPF.

3. The file has the tabulation as field separator and contains the character "| »In a text field.

4. Special case of XML files

If the specifications of the structure of the XSD file are not respected, the following message
below is displayed as soon as the FEC is integrated into Test Compta Demat.

NB: Check that the header line of the XML file respects the formalism:

<accountancyxsi: noNamespaceSchemaLocation = "categoryname.xsd

"xmlns: xsi ="http://www.w3.org/2001/XMLSchema-instance">

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 ANNEX

EXTRACT FROM THE BOOK OF TAX PROCEDURES

Article L.47 A

I. - When the accounts are kept by means of computerized systems, the taxpayer who is the subject of an
accounting audit satisfies the obligation of representation of the accounting documents mentioned in the first
paragraph of article 54 of the general tax code by submitting at the start of control operations, in dematerialized
form meeting standards set by order of the Minister responsible for the budget, a copy of the accounting records
defined in Articles 420-1 et seq. of the general chart of accounts.

The first paragraph of this article also applies to the accounting records of any taxpayer subject by the general
tax code to the obligation to keep and present accounting documents other than those mentioned in the first
paragraph of the same article 54 and of which the accounts are kept by means of computerized systems.

Article A.47 A-1

I.- The copies mentioned in I of the article L. 47 A are transmitted, in the form of flat files, with sequential
organization and zoned structure meeting the following criteria:

1 ° The records are separated by the Carriage return and / or End of line control character;

2 ° They can be of single or multi-structure type;

3 ° The length of the recordings can be fixed or variable, with or without zone separator;

4 ° Any zone separator character that may be used is unique and unambiguous in each file.

II.-Each file submitted must be accompanied by a description, which specifies:

1 ° The name, nature and meaning of each zone;

2 ° The meaning of the codes used as zone values;

3 ° All the technical information necessary for processing the files, and in particular the set of characters used,
the type of structure, the length of the records, the zone separator and record separator characters.

III.-The coding of information must comply with the following specifications:

1 ° The characters used belong to one of the ASCII character sets, standard ISO 8859-15 or EBCDIC;

2 ° The numerical values are expressed in character mode and in decimal base, framed on the right and
completed on the left by zeros for the zones of fixed length. The sign is indicated by the first character from the
left. The comma separates the whole fraction from the decimal part. No thousand separator is accepted;

3 ° The alphanumeric zones are framed on the left and completed on the right by spaces;

4 ° The dates are expressed in YYYYMMDD format without separator. Times are expressed in HH: MM: SS format.

IV.-In agreement with the verifying service, other exchange solutions may be selected insofar as they are likely to
facilitate the processing of the data transmitted.

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V.- File copies are delivered on CD or DVD non-rewritable optical discs, closed so that they can no longer receive
data and using the UDF and / or ISO 9660 file system.

In agreement with the verifier, other media may be used.

VI.-The copies of the files mentioned in I of article L. 47 A are transmitted, at the option of the taxpayer in the
form of:

1 ° Flat files, with sequential organization and zoned structure meeting the following criteria:

at. Records are separated by the Carriage Return and / or End of Line control character;

b. The length of the records can be fixed or variable;

vs. The zones are obligatorily separated by a tabulation or the character "|";

2 ° Structured files, coded in XML, respecting the structure of the XSD file, the specifications of which can be
consulted on the internet on the public site http: // www. taxes. govt. Fr/.

VII.-1 ° In accordance with the first paragraph of I of Article L. 47 A, all the accounting data and entries traced in
all the accounting journals for a financial year are submitted in a single file, called a file. accounting entries, in
which the entries are classified in chronological order of validation. This file is made up of entries after inventory
operations, excluding centralization entries and excluding balance entries for expense and income accounts. It
includes the entries for the reversal of balances from the previous year and contains, for each entry, all the
accounting data appearing in the company's computerized accounting system,

first eighteen pieces of information that must match, in the following table: order, to those listed in

NAME OF TYPE OF
INFORMATION
FIELD FIELD
Alphanumeric
1. The journal code of the accounting entry JournalCode
than
Alphanumeric
2. The journal name of the accounting entry JournalLib
than
WritingNaked Alphanumeric
3. The number on a continuous sequence of the accounting entry
m than
4. The date of posting of the accounting entry WritingDate Dated

5. The account number, the first three characters of which must be AccountNu Alphanumeric
correspond to figures respecting the standards of the French chart of accounts m than
6. The account description, in accordance with the nomenclature of the AccountLib chart of accounts Alphanumeric
French than
CompAuxN Alphanumeric
7. The auxiliary account number (blank if not used)
um than
CompAuxLi Alphanumeric
8. The description of the auxiliary account (blank if not used)
b than
Alphanumeric
9. The reference of the supporting document PieceRef
than
10. The date of the supporting document PieceDate Dated

Alphanumeric
11. The wording of the accounting entry LibWrite
than
12. The amount debited Debit Digital
13. The credit amount Credit Digital
Alphanumeric
14. The lettering of the accounting entry (blank if not used) Writing Let
than
15. The lettering date (blank if not used) DateLet Dated

16. The validation date of the accounting entry ValidDate Dated

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 Digital Dev Amount
17. The amount in currency (blank if not used)
ise

18. Currency identifier (blank if not used) Idevise Alphanumeri

than

2 ° If the information "debit" and "credit" are not present in the computerized accounting system of the company,
the information 12 and 13 can be respectively replaced by "amount" and "
sense ", on the following model:

INFORMAT NAME OF TYPE OF

ION FIELD FIELD
12. The
Amount Digital
amount
Alphanumeric
13. The meaning Meaning
than

3 ° For each fiscal year, the first accounting entry numbers in the file correspond to the entries for the transfer of
balances from the previous fiscal year;

4 ° For flat files, the first line of the file includes the name of the fields, as defined in the table mentioned in 1 ° or
2 °.

VIII.-1 ° In accordance with the second paragraph of I of Article L. 47 A, all the accounting data and entries traced
in all the accounting journals for a financial year are submitted in a single file, called a file. accounting entries, in
which the entries are classified in chronological order of validation. This file is made up of entries after inventory
operations, excluding centralization entries and excluding balance entries for expense and income accounts. It
includes entries for the reversal of balances from the previous financial year;

2 ° For each fiscal year, the first accounting entry numbers in the file correspond to the entries for the recovery of
balances from the previous fiscal year;

3 ° When the taxpayer, subject to income tax in the category of non-commercial profits or in that of agricultural
profits, keeps accounts in accordance with the rules of commercial law, the file of accounting entries contains, for
each entry, the '' all the accounting data appearing in the company's computerized accounting system, the first
eighteen information must correspond, in order, to those listed in the following table:

NAME OF TYPE OF
INFORMATION
FIELD FIELD
1. The journal code of the accounting entry (at Alphanumeric
JournalCode
white if not used) than
2. The journal name of the accounting entry (at Alphanumeric
JournalLib
white if not used) than
3. The number in a continuous sequence of Alphanumeric
WriteNum
accounting entry than
4. The posting date of the entry
WritingDate Dated
accounting
Alphanumeric
5. The account number (blank if not used) AccountNumber
than
Alphanumeric
6. The account name Libaccount
than
7. The auxiliary account number (blank if CompAuxNu Alphanumeric
Not used) m than
8. The description of the auxiliary account (blank if Alphanumeric
CompAuxLib
Not used) than
Alphanumeric
9. The reference of the supporting document PieceRef
than
10. The date of the supporting document PieceDate Dated

Alphanumeric
11. The wording of the accounting entry LibWrite
than

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 12. The amount debited Debit Digital
13. The credit amount Credit Digital
14. The lettering of the handwriting (blank if not
Letter Alphanumeric
used) than
15. The lettering date (blank if not used) DateLet Dated

16. The date of validation of the entry

ValidDate Dated
accounting
Amount
17. The amount in currency (blank if not used) Digital
se
18. The currency identifier (blank if not Alphanumeric
Idevise
used) than

4 ° If the information "debit" and "credit" are not present in the computerized accounting system of the company,
the information 12 and 13 can be respectively replaced by "amount" and "
sense ", on the following model:

INFORMAT NAME OF TYPE OF

ION FIELD FIELD
12. The
Amount Digital
amount
Alphanumeric
13. The meaning Meaning
than

5 ° When the taxpayer, subject to income tax in the category of agricultural profits, keeps a cash account showing
the receipts and professional expenses, the file of accounting entries contains, for each entry, all the data
accountants appearing in the company's computerized accounting system, the first twenty-one information must
correspond, in order, to those listed in the following table:

NAME OF TYPE OF
INFORMATION
FIELD FIELD
1. The journal code of the accounting entry (at Alphanumeric
JournalCode
white if not used) than
2. The journal name of the accounting entry (at Alphanumeric
JournalLib
white if not used) than
3. The number in a continuous sequence of Alphanumeric
WriteNum
accounting entry than
4. The posting date of the entry
WritingDate Dated
accounting
Alphanumeric
5. The account number (blank if not used) AccountNum
than
Alphanumeric
6. The account name Libaccount
than
7. The auxiliary account number (blank if CompAuxNu Alphanumeric
Not used) m than
8. The description of the auxiliary account (blank if Alphanumeric
CompAuxLib
Not used) than
Alphanumeric
9. The reference of the supporting document PieceRef
than
10. The date of the supporting document PieceDate Dated

Alphanumeric
11. The wording of the accounting entry LibWrite
than
12. The amount debited Debit Digital
13. The credit amount Credit Digital
14. The lettering of the handwriting (blank if not Alphanumeric
Writing Let
used) than

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 15. The lettering date (blank if not used) DateLet Dated

16. The date of validation of the entry

ValidDate Dated
accounting
Amount
17. The amount in currency (blank if not used) Digital
se
18. The currency identifier (blank if not Alphanumeric
Idevise
used) than
19. The settlement date DateRglt Dated

Alphanumeric
20. Method of payment ModeRglt
than
21. The nature of the operation (blank if not Alphanumeric
NatOp
used) than

6 ° If the information "debit" and "credit" are not present in the computerized accounting system of the company,
the information 12 and 13 can be respectively replaced by "amount" and "
sense ", on the following model:

INFORMAT NAME OF TYPE OF

ION FIELD FIELD
12. The
Amount Digital
amount
Alphanumeric
13. The meaning Meaning
than

7 ° When the taxpayer, subject to income tax in the category of non-commercial profits, keeps a cash account
showing the receipts and professional expenses, the file of accounting entries contains, for each entry, all of the
accounting data appearing in the company's computerized accounting system, the first twenty-two information
must correspond, in order, to those listed in the

following table:

NAME OF TYPE OF
INFORMATION
FIELD FIELD
1. The journal code of the accounting entry (at Alphanumeric
JournalCode
white if not used) than
2. The journal name of the accounting entry (at Alphanumeric
JournalLib
white if not used) than
3. The number in a continuous sequence of Alphanumeric
WriteNum
accounting entry than
4. The posting date of the entry
WritingDate Dated
accounting
Alphanumeric
5. The account number (blank if not used) AccountNumber
than
Alphanumeric
6. The account name Libaccount
than
7. The auxiliary account number (blank if CompAuxNu Alphanumeric
Not used) m than
8. The description of the auxiliary account (blank if Alphanumeric
CompAuxLib
Not used) than
Alphanumeric
9. The reference of the supporting document PieceRef
than

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 10. The date of the supporting document PieceDate Dated

Alphanumeric
11. The wording of the accounting entry LibWrite
than
12. The amount debited Debit Digital
13. The credit amount Credit Digital
14. The lettering of the handwriting (blank if not Alphanumeric
Writing Let
used) than
15. The lettering date (blank if not used) DateLet Dated

16. The date of validation of the entry

ValidDate Dated
accounting

17. The amount in currency (blank if not used) Amount of Currency Numeric
se
18. The currency identifier (blank if not Alphanumeric
Idevise
used) than
19. The settlement date DateRglt Dated

Alphanumeric
20. Method of payment ModeRglt
than
21. The nature of the operation (blank if not Alphanumeric
NatOp
used) than
22. Customer identification (blank if not Alphanumeric
ClientID
used) than

8 ° If the information "debit" and "credit" are not present in the computerized accounting system of the company,
the information 12 and 13 can be respectively replaced by "amount" and "
sense ", on the following model:

INFORMAT NAME OF TYPE OF

ION FIELD FIELD
12. The
Amount Digital
amount
Alphanumeric
13. The meaning Meaning
than

9 ° For flat files, the first line of the file includes the name of the fields, as defined in the tables mentioned in 3 ° to
8 °.

IX.-The accounting entries file is named according to the following nomenclature:

SirenFECAAAAMMJJ, where "Siren" is the Siren of the taxpayer mentioned in article L. 47 A and YYYYMMDD the
closing date of the financial year.

X.-Files including the 13 "Direction" information must meet one of the following two conditions:

1 ° the value "D" indicates a debit amount, the value "C" indicates a credit amount;

2 ° the value "+ 1" indicates a debit amount, the value "-1" indicates a credit amount.

When the values used are "+ 1 / -1", it is imperative that they are recorded without space
between the two characters, ie between the "+ or -" and the "1".

XI.-Each file submitted is accompanied by a description, which specifies:

1 ° The name, nature and meaning of each zone;

2 ° The meaning of the codes used as zone values;

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3 ° All the technical information necessary for the exploitation of the files, and in particular the set of characters
used, the type of structure, the length of the records.

XII.-The coding of information must comply with the following specifications:

1 ° The characters used belong to one of the ASCII character sets, ISO 8859-15 standard or unicode character set,
ISO / IEC 10646 standard, of the UTF-8 type;

2 ° The numerical values are expressed in character mode and in decimal base, framed on the right and
completed on the left by zeros for the zones of fixed length. The comma separates the whole fraction from the
decimal part. No thousand separator is accepted. Numeric values can be signed. The sign is indicated either by
the first character from the left, or by the last character appearing to the right of the decimal part;

3 ° The alphanumeric zones are framed on the left and completed on the right by spaces for the zones of fixed
length;

4 ° The dates are expressed in YYYYMMDD format without separator.

XIII.-Copies of the accounting records files are submitted according to the terms defined in agreement with the
audit department.

By derogation from 1 ° of VII and VIII and in agreement with the verifier, when the volume of data is too high, the
file can be split into several parts.

In this case, all files comply with the format and standards defined by this article and are delivered
simultaneously. In addition, for flat files, all files include on the first record line the name of the fields defined in
this article.

XIV.-1 ° By way of derogation from 1 ° of VII and VIII, the auditing service may request that the taxpayers
mentioned in 2 ° submit several files of accounting entries. The first file consists of the centralized entries and the
following one or more of the corresponding detailed entries.

In this case, the aforementioned files comply with the format and standards defined by this article. In addition,
for flat files, the aforementioned files include on the first record line the name of the fields defined in this article;

2 ° The 1 ° applies to taxpayers other than those subject to the regime defined in article 50-0 of the general tax
code when their turnover for the year exceeds 152.4 million euros, if these are companies whose main trade is to
sell goods, objects, supplies and food to take away or to consume on the spot or to provide accommodation, or
76.2 million euros, if it is other companies.

It also applies to the taxpayers mentioned in article L. 13 AA.

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