The glossary to understand and take action

Standard chart of accounts (PCN)

The Standard Chart of Accounts (PCN) is the Luxembourg account nomenclature applicable to companies falling within its scope.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

Not all entities are subject to the same rules. The PCN requirement, the accounting framework and the filing process must be determined according to the legal form, size and activity.

In your file

What this changes in practice

The PCN provides a nomenclature for classifying transactions in the accounts. Its use must be consistent with the entity's framework and obligations. The internal chart may include subdivisions useful for management, but the mapping to statutory headings must remain traceable. Initial configuration is not sufficient: new products, taxes or transactions may require adaptation and mapping review.

A scenario to help you understand

Educational example

A business adds sub-accounts to track two activities. It verifies their allocation to the expected accounts and headings so that the annual financial statements remain consistent with the management detail.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Documenter le plan et ses subdivisions
  • Contrôler les correspondances de reporting
  • Revoir les nouvelles imputations

The practical question

Find out more

Le PCN dispense-t-il de réfléchir à l’imputation d’une opération ?

Le plan de comptes fournit une structure, mais la nature économique de l’opération doit être comprise avant de choisir un compte. Des libellés voisins peuvent correspondre à des traitements différents. Conservez les détails utiles au suivi interne et assurez la correspondance avec la présentation requise. Un classement technique correct ne remplace pas le justificatif et l’analyse de l’opération.

Connecting concepts

Terms to know as well

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

Lux GAAPLux GAAP refers to the Luxembourg accounting rules applicable to the preparation of accounts within the national framework.Trial balanceThe trial balance summarises accounts, their movements and their balances over a defined period.eCDFeCDF is the Luxembourg platform for preparing, validating and submitting financial data in accordance with the available procedures.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.Accounting closeThe accounting close encompasses the work that finalises the accounts for a financial year and makes it possible to prepare the financial statements.

Put it into practice

Explore further with our guides

Practical guideAccounting obligations of an SARL in Luxembourg: organising compliance

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.