Annual accounts and other documents can be submitted through the Filing application only in the form of an XBRL or PDF file. In practice, 99% of annual accounts are filed in XBRL format.
Annual accounts must be drawn up in the language (or in one of the official languages) of the linguistic area where the entity’s registered office is located. Annual accounts must always be drawn up in a single language.
Annual accounts must be filed with the National Bank of Belgium (NBB) within 30 days from approval and at the latest within seven months following the close of the financial year.
The National Bank subjects submitted annual accounts to a number of arithmetical and logical checks.
If the annual accounts are accepted after a series of checks and payment of the filing fee, the company will receive a filing notice. This document will be sent to the legal entity’s e-Box Enterprise within 11 working days following acceptance of the accounts.
How to file
Filings must meet strict standards in terms of format and language as well as deadlines. The National Bank of Belgium subjects submitted annual accounts to a number of checks. Once the filing fee has been paid, the filer will receive a notice of filing that counts as proof of payment.