Approving accounts on eCDF

This page was last modified on 18-09-2014

All Luxembourg businesses are, in principle, required to produce annual accounts in accordance with the standard chart of accounts (SCA).

After the balance sheet date, businesses have to:

The structured and harmonised financial data will be archived and stored in an electronic balance sheet database by the Central Balance Sheet Unit (Centrale des bilans).

Some businesses are not subject to the SCA (namely persons established as sole traders, partnerships (SENC) and limited partnerships (SECS) with a turnover below EUR 100,000 excl. VAT) and they can file their accounts online with the RCS without having to use the eCDF.

Forms / Online services

Carry out your procedure:

Who is concerned

The prior approval of accounts on the eCDF platform is mandatory for:

  • any business subject to the Standard Chart of Accounts (plan comptable normalisé - PCN);
  • as well as for all financial holding companies (Soparfi) which are not preparing accounts under IFRS.

Businesses which are not subject to the Standard Chart of Accounts (or any Soparfi not using IFRS) may directly file their accounting package electronically with the trade and companies register without using the eCDF platform.

Preliminary steps

In order to use the eCDF platform, users must first:

  • ensure that they have a valid LuxTrust Pro smartcard;
  • and send an eCDF user application - annual accounts to the eCDF Helpdesk indicating in which form the financial data will be submitted:
    • either by using the dedicated PDF forms made available on the platform;
    • and/or through a transmission interface for XML/XBRL files from the business' accounting system.

IT developers of accounting software wishing to create an XML interface between their business' accounting tool (standard public or internal system) and the eCDF system may request a developer access to the eCDF platform. Each interface will be subject to prior testing by the CTIE before being put into service.

Following this, the "account manager of the system users" will be given access to:

  • the eCDF platform;
  • the management application of internal users (CIGUE) which will allow the account manager to create access accounts for his colleagues;
  • and to the mandate management application (CIMAN) which allows the account manager to select the businesses on whose behalf he is acting (mandate).

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 accounting package (balance sheet, profit and loss accounts and trial balance in accordance with the Standard Chart of Accounts) on the eCDF platform:

The eCDF platform will carry out arithmetic checks to validate the financial data entered.

Only the structured data consisting in the balance sheet, the profit and loss accounts and the trial balance will be approved on the eCDF platform.

Non structured data (appendixes to the financial accounts, management report, audit report, filing notification, etc.) is to be filed directly in pdf/A format with the RCS.

Electronic filing of all accounting documents with the RCS

When the financial data have been approved on the eCDF platform, the business must file the accounting package (structured financial data and other non structured data) electronically with the trade and companies register.

The Luxembourg Business Registers (LBR) will then automatically collect the financial data from the eCDF platform.

Data archiving by the Central Balance Sheet Unit

The structured and harmonised financial data will be archived and stored in an electronic balance sheet database by the Central Balance Sheet Unit (Centrale des bilans).

The Central Balance Sheet Unit will:

  • make available the financial data to other administrations (Inland Revenue, VAT, etc.) in a way so that businesses will no longer have to send their financial records to other administrations;
  • make the financial data available to third parties (creditors, competitors and any other interested third party) within the legal limits;
  • make available financial analysis records at a later stage.

Who to contact

Luxembourg Business Registers
Maison de l'Orientation (anc. Maison de Retraite)
7, avenue de la Gare

L-9233 - Diekirch
Postal box B.P. 20 / L-9201 Diekirch
Luxembourg
Phone: (+352) 2680 3760
Fax: (+352) 2680 3761
Email helpdesk@rcsl.lu

Opening hours
Monday by appointment only
Luxembourg Business Registers
14, rue Erasme
L-1468 - Luxembourg-Kirchberg
Postal box L-2961 Luxembourg
Luxembourg
Phone: (+352) 26 428-1
Fax: (+352) 26 42 85 55
Email helpdesk@rcsl.lu

Opening hours
Monday to Friday from 09.00 - 12.00 and 13.30 - 16.00
Registration helpdesk: Monday to Friday by appointment only
Ministry of the Civil Service and Administrative Reform
1, rue Mercier
L-2144 - Luxembourg
Postal box B.P. 1111, L-1011 Luxembourg
Luxembourg
Phone: (+352) 247 81 677
Email ecdf@ctie.etat.lu