Correction of data

A legal entity may or must correct its annual accounts at its own initiative or at the request of its accountant/auditor. This may take the form of a corrected version of previously published (statutory or consolidated) annual accounts and/or the filing of other documents. The Code of Companies and Associations provides for two types of corrections: voluntary corrections and required corrections.

A corrected filing does not replace the previously filed annual accounts. The initial version remains visible and available for consultation even after a corrected version is filed.

In which cases?


The Code of Companies and Associations (CCA) provides for the possibility to correct previously filed and published annual accounts.

This is possible if the annual accounts have been published but:

  • one or more documents (annual report, auditor’s report, social balance sheet) were not appended,
  • certain figures were misstated,
  • the start or end date of the financial year was not correctly indicated,*
  • the enterprise number is incorrect,*
  • the annual accounts were filed in the wrong language* (not valid for annual accounts in English),
  • the annual accounts were denominated in the wrong currency.*

* In these cases, a corrected filing is only allowed with the same figures. In other words, there should be no change in the content, only a rectification of the incorrect identification data. If this is not the case, a new filing must be made.

A correction of annual accounts previously accepted by the National Bank of Belgium is effected by filing the complete, duly amended annual accounts. Where applicable, a correction is also possible by filing all other documents to be filed, duly amended (Source: Art. 3:73, RD CCA).

How to file a corrected version

A corrected filing of annual accounts and/or other documents can only be made through the Filing application. The corrected annual accounts can be submitted either as an XBRL or a PDF file.

For an XBRL file

Be sure to indicate - using the annual accounts production software - that the new filing is a corrected one.

In the Filing application, proceed as follows when formatting the IDENTIFICATION DATA:

  • Tick “Yes” in answer to the question “Is this a correction for an annual account already accepted by the NBB for the same exercise?”
  • Enter the identification number of the legal entity whose annual accounts are to be corrected.
  • Fill in the period end date of the annual accounts to be corrected.
  • Specify the model for the annual accounts to be corrected.
  • Select the language code of the annual accounts to be corrected.

For a PDF file

The procedure for a PDF file is the same as for an XBRL file (see above).

On the cover sheet of a PDF file, add the word “correction” (for companies, Art. 3:73 RD CCA) and “correction” (for associations and foundations, Art 3:191 RD CCA).


Special fees apply for a corrected filing