I am happy to share with you the following documentation:

French Tax audit_New obligations_electronic submission of accounting entries_new penalties

Should you need assistance please do not hesitate to contact our PwC/Landwell specialists in France:

For VAT related questions:

José Manuel Moreno (Partner)
Email: jose.manuel.moreno@fr.landwellglobal.com

For FEC reltated questions:

Jean Sayag (Partner)
Email: jean.sayag@fr.landwellglobal.com