Lodging annual financial statements 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 mention the filing of the accounts in the electronic compendium of companies and associations (Recueil électronique des sociétés et associations - RESA).

The general public can subsequently consult the filed accounts on the website of the RCS.

Who is concerned

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

Preliminary steps

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

Deadlines

The annual financial statements and the appropriation of income must be approved within the 6 months following 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 lodged within one month after their approval, i.e. 7 months after the end of the calendar year for natural persons established as traders, or 7 months after the end of the financial year for legal persons.

Costs

The costs for registration and lodging are available on the website of the Trade and Companies Register (RCS).

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

The costs are due on an individual basis for each account registered. However, in the case of regular and recurrent registrations, it is possible to submit to the LBR an application for accreditation in order to ensure payment through monthly invoicing.

How to proceed

Online lodging

Applicants have to file their accounting package online with the trade and companies register (RCS) via a LuxTrust certificate.

At the time of lodging the accounts applicants must:

  • indicate, where applicable, that the annual financial statements were properly validated on the eCDF platform by ticking the appropriated box, so that the LBR can automatically collect the accounting data from the eCDF platform, namely:
    • the balance sheet;
    • the profit and loss accounts;
    • the account balance;
  • join other unstructured financial documents in PDF/A format, namely:
    • the notes to the financial statements;
    • the management report;
    • the report from the person responsible for auditing the accounts;
    • the annual financial statements for businesses not subject to the standard chart of accounts (plan comptable normalisé - PCN) (e.g.: Soparfi).

The filing notification of accounts is automatically generated by the RCS at the moment the request to lodge the annual financial statements is accepted.

Once the lodging has been processed, the documents submitted which now carry a virtual label providing proof of lodging with the RCS, can be downloaded in the personal eSpace made available to the applicant on the website of the RCS (in the section "mes commandes").

Publication and consultation of the accounts

After filing the accounts with the Trade and Companies Register (RCS), the filing notification of accounts is published in the electronic compendium of companies and associations (Recueil électronique des sociétés et associations - RESA) on the day of the filing or on a set date, chosen by the applicant at the time of application for filing, within a 15-day deadline after the filing.

The filing notification is materialised through a new line inserted in the electronic compendium of companies and associations. The filed annual financial statements can be consulted, except if otherwise provided for by law, in the following formats:

  • in PDF format under 'Consulter une personne' on the website of the RCS;
  • or, at a later point in time, in a structured format (xls, xml) in the Balance Sheet Database (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 form) or if all of the partners are SAs, SARLs, SCAs (or any similar foreign form) 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 (groupement d'intérêt économique - GIE).
The filing of accounts only becomes legally binding on third parties after their 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.

Démarche en ligne

Accéder à la Démarche

Who to contact

Double click to activate the map
Double click to activate the map
Double click to activate the map
Last update