Keeping the accounts, preparing annual accounts, filing in eCDF format and with the RCS: the accounting journey of a Luxembourg company and its deadlines.
Every Luxembourg company must keep proper accounting records and file annual accounts. Engaging a chartered accountant secures the whole process and the dialogue with the authorities.
Keeping the accounts
Commercial companies keep double-entry accounting compliant with the standard chart of accounts (PCN). The annual accounts comprise the balance sheet, the profit and loss account and the notes, with detail depending on company size.
Filing in eCDF format and with the RCS
Accounts are transmitted in eCDF format and then filed with the Trade and Companies Register (RCS). This public filing makes the accounts enforceable against third parties.
Key documents and filings
Approval and deadlines
The accounts are approved by the general meeting, in principle within six months of the year-end, then filed within the following month. Missing the deadlines exposes the company to surcharges.
When is an approved statutory auditor required?
The statutory audit by an approved statutory auditor (réviseur d'entreprises agréé) applies above certain thresholds or for public-interest entities. The nature of the set-up guides this choice.
The role of the chartered accountant
A member of the Ordre des Experts-Comptables (OEC) keeps the accounts, prepares the financial statements and tax returns and advises on organisation, in line with substance obligations. Explore our accounting and reporting services.