The glossary to understand and take action

eCDF

eCDF is the Luxembourg platform for preparing, validating and submitting financial data in accordance with the available procedures.

Démarche et formalité · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

What is this process for?

For the relevant annual accounts, validation on eCDF must be distinguished from final filing with the RCS. Keep evidence of each step and check the formats applicable to the entity.

In your file

How to prepare the process

eCDF is part of a chain for preparing and transmitting structured data. For the relevant annual accounts, the forms and consistency checks must correspond to the entity type and financial year. Technical acceptance of a file does not replace validation of the accounting content. Where required, the filing step with the register must also be followed, and evidence of each operation must be archived.

A scenario to help you understand

Educational example

A company's forms pass the eCDF checks. The person responsible then verifies that the accounts file and its notes have been filed with the RCS as required. An eCDF screenshot is not sufficient to demonstrate this second step.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Choisir les formulaires applicables
  • Contrôler l’exercice et l’identification
  • Conserver les références eCDF et les preuves de dépôt RCS

The practical question

Find out more

Un fichier validé sur eCDF est-il automatiquement publié au registre ?

La préparation ou validation des données comptables et le dépôt des documents au registre sont des opérations distinctes. Vérifiez l’ensemble du parcours applicable à l’entreprise. Le dossier de clôture doit contenir les preuves des étapes effectivement accomplies, et pas seulement une capture d’écran montrant qu’un formulaire eCDF est techniquement 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.RCSThe Trade and Companies Register (RCS), managed by Luxembourg Business Registers, centralises registrations and filings for the persons and entities concerned.Standard chart of accounts (PCN)The Standard Chart of Accounts (PCN) is the Luxembourg account nomenclature applicable to companies falling within its scope.Filing of annual accountsThe 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.AccountingAccounting organises the recording of transactions and the production of information on the company’s financial position and results.BookkeepingBookkeeping consists of recording transactions, filing their supporting documents and monitoring accounts according to a regular organisation.

Put it into practice

Explore further with our guides

Practical guideAccounting obligations of an SARL in Luxembourg: organising compliancePractical 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.