Q&A CBSO 2022
Below you will find answers to frequently asked questions about the 'Central Balance Sheet Office (CBSO) 2022' project. This page is regularly updated.
1. Timing
1.1 How certain is it that the new application will come into force on 1/1/2022?
There is currently no reason to postpone the entry into force of the CBSO project. The exact date of the go-live (beginning of January) will be communicated later as the transition scenario is still being determined.
Update 9/12/2021: it was decided to postpone the entry into force of the CBSO project until 04/04/2022.
1.2 Will the new structure apply to everything from a particular date, or will different structures be used alongside each other?
The go-live scenario is currently a big-bang scenario. From 4 April 2022 the old Sofista/Filing applications will be discontinued and the new Filing application (taxonomies 22.x and 19.x) will be launched. At that point, it will no longer be possible to use files based on the old taxonomy (be-fr-pfs-ci-2021-01).
2. Models and XBRL files
2.1 What is the impact on the models, will they remain the same or should we expect structural changes?
At the moment there are no plans to change the official models. If at some point the legislator decides that small associations and foundations (which are allowed to keep simplified accounts) can use a simplified scheme for filing their accounts with the NBB, this will require an adjustment. The draft texts for this were already prepared, but have not been voted on and this project has been shelved.
2.2 Can we still read XBRL files (instance docs) from 2021 or older in your environment?
Older XBRL files will not be compatible with the new Filing application. We are investigating the possibility of offering an ad hoc tool to convert older XBRL files to the new taxonomy. This has not yet been confirmed.
A taxonomy for 2019 models (19.x) will also be provided. This taxonomy has the same technical specifications as the 2022 taxonomy (22.x). This taxonomy can be used in the new Filing application to file forms based on the 2019 models.
3. Separate filing: “Split deposit”
3.1 How many different filings can be made for the same financial year: only the annual accounts + separate documents or can the other documents also be filed separately?
There will be a maximum of two separate filings, one for the annual accounts and one for all other documents to be filed. The other documents cannot be filed separately.
Separate filing remains the exception; everything should be filed at the same time, as is currently the rule.
3.2 Can we determine at some point that the filing is complete?
No, that is the responsibility of the company itself.
3.3 In the event of separate filing, must the documents be filed in chronological order?
Yes: first the annual accounts, then the other documents. Additional information on the combination of "initial", "additional" and "corrected" and "split deposit" (annual accounts, other documents) will be circulated later.
4. Filing application
4.1 In the current applications Sofista and Filing, the validation results are not always the same. How about the new application?
The new FILING application will have the same validation engine and validation rules for both the editor (formerly SOFISTA) and the filing application (FILING). No more differences.
4.2 Are there plans to enable API filing of annual accounts directly from external software and to save them in the Central Balance Sheet Office portal (cf. tax forms 281.50 + Biztax)?
There is no provision for API filing in CBSO 1.0; this request will be reconsidered for a future release (after 2022) of the Filing application.
Bulk filing of forms still requires the files to be imported manually into Filing. This step has been improved by the ability to enter up to 50 forms at a time in a single action, automatically followed by KBO data retrieval and report validation.
4.3 If you want to include the software vendor, do you have to use a 'zip' file?
Data on contacts and software vendors are no longer stored in a single XBRL file, but in separate XBRL files. In order to communicate data on contact persons or software vendors, the separate XBRL files must be uploaded as a zip file. The use of separate files makes it possible to publish only non-sensitive data without changing the annual accounts file.
4.4 Is the .xtmp extension still in use?
This concept is no longer used in the new project. Until such time as a filing form is ready for submission, it is given the status "draft" in your "Personal Space”.
4.5 Can valuation rules also be entered via PDF in addition to free text entry?
The taxonomy will be adapted to allow both PDF and text.
4.6 Will it be possible to use the iXBRL format in the future?
For now, inline XBRL (iXBRL) is not included in the CBSO project. We will examine whether it can be included in a later version of the taxonomy (after 2022).
4.7 Is there provision for payment by direct debit in the filing application?
For the time being, payment by direct debit is not part of the CBSO 2022 project. The issue has already been passed on to the payment service provider (CCV) with whom we will be working. The inclusion of payment by direct debit will be reconsidered after 2022.
5. Taxonomy
5.1 An up-to-date taxonomy changelog is needed and it seems to be part of the taxonomy: does this mean that we should check it ourselves?
The changelog is actually available in the taxonomy (changelog.txt). It will include the differences in relation to the previous taxonomy version. In addition, the version folder will only contain the definitions where a change has been made.
5.2 When changing a version, is it possible to detail the changes? And when changing labels?
The changelog will detail the changes in the new version to clarify the changes made.
The taxonomy is not intended to describe the changes in detail in the changelog. Since the labels are present in the taxonomy anyway, loading the new version will in fact update the changed labels in the pdf document generated from the taxonomy.
However, we understand the need and are currently evaluating the most efficient way to report changes in the pdf models available on our website.
5.3 Have the 'pfs_assets' and other items from the previous taxonomy disappeared for good, or will they return?
Old facts are not available in the new taxonomy. New factual values with dimensions, domains, etc. will not change.
5.4 Are the "BR_COL" rules available in the taxonomy (or elsewhere)?
All error codes and their meanings will be communicated when the test environment is made available for submission.
5.5 The names of the dimensions are rather cryptic, will this remain so or will this be changed?
XBRL files are not meant to be read by humans.
5.6 Legal and additional checks are now part of the taxonomy, can the additional checks also be documented separately?
Yes, all the checks available in the different Formula link databases will be available in the Technical Guide.
5.7 We cannot find how you make a choice between 'text' or 'pdf' when you insert an annual report, for example, can you explain that?
Same context but different concept, example – VOL-kap 17:
Another check will be included to prevent text and PDF being added in the same instance document (only text or only embedded PDF).
5.8 In the "MOD" folder, m01 & m81 are mentioned for the abbreviated scheme and m02 & m82 for the full scheme (with and without capitals). However, there is no mention of the micro scheme. Will this follow in a later version?
Yes, other models (Mic-cap, Mic-inb, no-profit models) will be added in future versions of the taxonomy.
5.9 Will the files in fws always be deltas of all previous ones or will the first version of a year be complete?
The first version will always be complete and subsequent versions will only show the changes from the previous version.
In practice, the provisional version 22.8.1 is the first version and is therefore complete, so that updates of this version will only deliver the deltas relative to this first version.
The version that will be valid in PRO in 2022 will be a full version. Being based on this full version, subsequent versions will therefore only present the changes made to the previous version.
5.10 What will a PDF submission look like (in the taxonomy)?
The public taxonomy will not provide support (models) for submitting "XBRL instances" with PDF as the "only" element.
The NBB-only taxonomy supports "XBRL models for PDF only" for automation purposes. If there is an interest in making these models available to accounting software providers, please let us know and we will review the possibility of making the models available to a wider audience.
5.11 Will the developers be informed if new versions of the taxonomy become available in the coming test months?
With each new version of the taxonomy, an e-mail will be sent to the developers of accounting software to inform them about the new version.
6. Testing
6.1 Can fictitious enterprise numbers such as 0555222555 still be used?
Only enterprise numbers that exist in the KBO database are valid for creating a filing form in Filing. If the enterprise number is incorrect or does not exist, a blocking error message will appear in Filing.
6.2 Will there be a test environment for the filing application?
The test environment will be opened to accounting software integrators in April 2021. The test environment will be made available to the public in September 2021. From 4 April 2022, when the filing application goes live, a test environment will remain available, but the details have yet to be determined.