it should be possible to generate the FEC prior to closing fiscal year
As discussed recently, it should be possible to generate the FEC during the course of a fiscal year, up to and including a specified period.
Naturally there should be warnings if the periods are not closed, in particular
the preceding fiscal year (w.r.t. deferrals).
This is necessary, for example, for the case of a fiscal audit extended to VAT
but also in anticipation of future VAT periodic declarations which may need to include this document.