All Luxembourg businesses are, in principle, required to produce annual accounts in accordance with the standard chart of accounts (SCA).
After the close of the financial year, businesses must:
- prepare and approve their accounts in electronic format on the platform for electronic gathering of financial data (Plateforme électronique de Collecte des Données Financières – eCDF);
- before filing them electronically with the trade and companies register (registre de commerce et des sociétés – RCS).
The structured and standardised financial data will be archived and stored in an electronic balance sheet database by the Central Balance Sheet Unit (Centrale des bilans).
Who is concerned
The prior approval of accounts on the eCDF platform is mandatory for:
- any business subject to the Standard Chart of Accounts (SCA);
- as well as for all financial holding companies (Soparfi) which are not preparing accounts under IFRS.
Businesses which are not subject to the SCA (or any Soparfi using IFRS) may directly file their accounts electronically with the RCS without using the eCDF platform.
In order to use the eCDF platform, users must first:
- obtain and activate a professional LuxTrust card or professional signing stick;
- and send an eCDF user application – annual financial statements to the eCDF Helpdesk, indicating how the financial data will be submitted:
- using the standard PDF forms available on the platform;
- and/or from an accounting software package via an XML-file transfer interface.
Developers of accounting software who wish to create an XML interface between their accounting tool (standard off-the-shelf or internal system) and the eCDF system may request developer access to the eCDF platform. Each interface will be subject to prior testing by the CTIE before being put into service.
Following these tests, the "system user account manager" will be given access to:
- the eCDF platform;
- the internal-users management application (CIGUE), which will allow the account manager to create access accounts for their colleagues;
- and to the client management application, which allows the account manager to select the businesses on whose behalf they are acting.
How to proceed
Electronic approval of accounting records on eCDF
Businesses subject to the Standard Chart of Accounts (or any Soparfi not using IFRS) must prepare their financial statements (balance sheet, profit and loss account, and balance in accordance with the SCA) on the eCDF platform:
- using the standard PDF data collection forms;
- or by transferring the data as XML files to the eCDF platform.
The eCDF platform then checks the provided data.
Only the data structure of the balance sheet, profit and loss account and balance will be checked and approved on the eCDF platform.
Non-structured documents (appendices to the financial accounts, management report, audit report, filing notification, etc.) are to be filed directly with the RCS in pdf/A format.
Electronic filing of all accounting documents with the RCS
When the accounting data has been approved on the eCDF platform, the business must file the accounting package (structured financial statements and other non-structured documents) electronically with the trade and companies register.
The Luxembourg Business Registers (LBR) will then automatically retrieve the structured financial data from the eCDF platform.
Data archiving by the Central Balance Sheet Unit
The structured and standardised financial data will then be archived in electronic form by the Central Balance Sheet Unit (Centrale des bilans).
The Central Balance Sheet Unit will:
- make the financial data available to other administrative bodies (Inland Revenue, VAT, etc.) so that businesses no longer have to send their financial data to other administrations;
- make the financial data available to third parties (creditors, competitors and any other interested third party) within the legal limits;
- make financial analysis records available at a later stage.
Forms / Online services
eCDF - Formulaire de demande d'accès à la plateforme de collecte des données financières
Démarche en ligne
Who to contact
Luxembourg Business Registers - Diekirch OfficeMaison de l'Orientation (anc. Maison de Retraite) 7, avenue de la Gare
B.P. 20 / L-9201 Diekirch
Phone : (+352) 2680 3760Fax : (+352) 2680 3761Monday by appointment only
Luxembourg Business Registers - Luxembourg Office14, rue Erasme
Phone : (+352) 26 428-1Fax : (+352) 26 42 85 55Monday to Friday from 09.00 - 12.00 and 13.30 - 16.00
Registration helpdesk: Monday to Friday by appointment only