The glossary to understand and take action

Filing of annual accounts

The filing of annual accounts is the formality of submitting the required accounting documents to the register for the entities concerned. It takes place within a process that also includes their preparation and approval.

Démarche et formalité · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

What is this process for?

Data validation on eCDF does not in itself prove complete filing with the RCS. The documents, format and timetable depend on the entity's situation.

In your file

How to prepare the process

Prepare the accounts and documents corresponding to the company's category. Check the consistency of identifiers, dates and profit allocation decisions. After submission, deal with any rejections and retain proof of accepted filing. Specify in the engagement letter who prepares, validates and carries out this formality.

A scenario to help you understand

Educational example

A company has completed its accounts but also checks that the filing has been accepted by the register before considering its annual file closed.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Réunir les documents requis
  • Vérifier l’approbation et les données
  • Conserver la preuve du dépôt accepté

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Annual accountsAnnual accounts present the entity’s financial position and result at the end of a financial year, together with the documents required under its regime.eCDFeCDF is the Luxembourg platform for preparing, validating and submitting financial data in accordance with the available procedures.Luxembourg Business Registers (LBR)Luxembourg Business Registers manages, in particular, the RCS, RESA and RBE. These tools serve different functions: identification and filings, publication of instruments, and declaration of beneficial owners.RCSThe Trade and Companies Register (RCS), managed by Luxembourg Business Registers, centralises registrations and filings for the persons and entities concerned.Minutes of a meetingThe minutes record the decisions made and the required information on the occasion of a company meeting.

Put it into practice

Explore further with our guides

Practical guideFile annual accounts: prepare eCDF and LBR

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.