Filing annual accounts with the RCS

For reasons of transparency and the protection of third parties, businesses are required to file their annual accounts online with the trade and companies register (registre de commerce et des sociétés – RCS), and to specify in the electronic compendium of companies and associations (Recueil électronique des sociétés et associations – RESA) that the accounts have been duly filed.

The filed accounts will then be available for viewing by general public on the RCS website.

Who is concerned

The annual accounts of the following types of companies must be filed with the RCS:

Preliminary steps

Unless they are allowed to use IFRS, businesses that file their accounts must:

Deadlines

The annual financial statements and the allocation of profits must be approved within 6 months of the end of the calendar year (for natural persons established as traders) or of the financial year (for legal persons):

Annual financial statements must be filed within one month of their approval, i.e. no later than 7 months after the end of the year (the calendar year for natural persons established as traders, or the financial year for legal persons).

Costs

The costs for registration and filing can be found on the Trade and Companies Register (RCS) website.

Payment is usually made online, but may exceptionally be made in cash at the helpdesk of the Luxembourg Business Registers (LBR).

The fees are due on an individual basis for each account filed. However, where accounts are filed on a regular and recurring basis, it is possible to apply to the LBR for approval to receive and pay monthly invoices.

How to proceed

Online filing

Applicants must file their accounting package online with the trade and companies register (RCS) using a LuxTrust certificate.

At the time of filing, the applicant must:

  • indicate, where applicable, that the annual financial statements have been duly validated on the eCDF platform by ticking the appropriate box, so that the LBR can automatically retrieve the accounting data from the eCDF platform, specifically:
    • the balance sheet;
    • the profit and loss account;
    • and the account balance;
  • attach other unstructured financial documents in PDF/A format:
    • appendices to the financial statements;
    • the management report;
    • the auditor's report;
    • the annual accounts for businesses not subject to the SCA (e.g. a Soparfi).

The notification of filing of accounts is automatically generated by the RCS as soon as the request to file the annual financial statements is accepted.

Once the filing has been processed, the submitted documents, which now bear a virtual stamp proving that they have been filed with the RCS, can be downloaded to the applicant's personal eSpace on the RCS website (in the section "mes commandes" (My Orders).

Publication and consultation of the accounts

Once the accounts are filed with the RCS, the notification of filing of accounts is published in the electronic compendium of companies and associations (Recueil électronique des sociétés et associations – RESA) on the day of filing or on a set date, chosen by the applicant at the time of application for filing, within 15 days of filing.

The filing notification takes the form of a new row inserted in the electronic compendium of companies and associations. The filed annual financial statements can be consulted, unless otherwise specified by law, in the following formats:

  • in PDF format under 'Consulter une personne' on the RCS website;
  • or, at a later point in time, in a structured format (xls, xml) in the Central Balance Sheet Unit (Centrale des Bilans).

However, the filing notification is not published and the accounts are not available for consultation for the following types of businesses:

  • SENC and SECS where none of the partners is an SA, SARL, SCA (or any similar foreign entity) or if all the partners are SAs, SARLs, SCAs (or any similar foreign entity) and none of them publishes the accounts of the business in question along with their own accounts;
  • natural persons established as traders;
  • economic interest group (EIG).
The filing of accounts only becomes legally binding on third parties after publication in the RESA.

Forms / Online services

Dépôt électronique auprès du RCS

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

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