Application of the companies and associations Code
The models for drawing up the annual accounts will be adapted in accordance with the new Code governing companies and non-profit organisations, promulgated on 23 March 2019 (Dutch - French) and the Royal decree of 29 April 2019 (Dutch - French). The changes will be introduced in two stages. More precise modalities will be communicated later.
First for companies in 2020.
New models (full, abbreviated and micro) will be added for companies without capital; existing models will be modified for companies with capital.
These models will be published on the Central Balance Sheet Office's website after their official publication.
The new and adapted models will be accepted for the filing of annual accounts, in Pdf format as from 1 January 2020 and in structured data format (Xbrl) as from 1 April 2020.
Then for associations and foundations in 2021.
A new micro model will be added; existing models (full, abbreviated) will be modified. (complete, abbreviated) will be modified and a new micro model will be added.
These models will be published on the Central Balance Sheet Office's website after their official publication.
The new and adapted models will be accepted for the filing of annual accounts, in Pdf-format as from 1 January 2021 and in structured data format (Xbrl) as from 1 April 2021.