CBSO Filing application: terms of use

By using the application, you accept the following terms of use.

The National Bank of Belgium (hereinafter the “NBB”) provides a web-based IT application (hereinafter “the CBSO Filing application” or “the application”) to enable users to draw up annual accounts and/or other documents to be filed pursuant to the Code of Companies and Associations in the form of a structured data file, to import ZIP and XBRL files, to declare a single PDF file, and to validate and submit files to the NBB.

The NBB thus allows CBSO Filing users (hereinafter “the user”), after prior identification as set out below, to use this software on its website subject to compliance with these terms of use (hereinafter the “Terms of Use”).

The NBB reserves the right to modify these Terms of Use at any time in order to inter alia improve the effectiveness of the preparation and validation of annual accounts with the application. The public shall be informed of any changes as soon as possible via this website.

1. Access to the CBSO Filing application

Access to the CBSO Filing application is provided on a continuous basis. The NBB reserves the right, without prior notice, to block access to the application in whole or in part, should it become necessary or unavoidable to do so.

Users should be aware that the volume of annual accounts and/or other documents to be created, completed or filed during certain periods may result in the restriction of access to the application. This is especially true for the last working days of June, July, August and September.

2. Use of the application

When using the application, users must comply with these Terms of Use as well as with any applicable laws and regulations. Amongst other things, users are not allowed to:

  • use the application for illegal or harmful purposes;
  • hinder access to the application, disrupt, modify or otherwise downgrade the application, or cause damage to the application, the NBB or third parties;
  • use the application to transmit or disseminate computer viruses or harmful or illegal information;
  • send unsolicited messages.

The NBB reserves the right to unilaterally suspend access to or use of the application, without prior notice, should a user fail to comply with these Terms of Use.

3. Use of a valid digital key

User authentication and access to the application are solely through CSAM or through IDAAS, the online portal for federal government services. A valid digital key is therefore required. Various digital keys can be used to sign in:

  • a Belgian electronic identity card (eID);
  • itsme or a digital ID;
  • eIDAS;
  • a certificate issued by Globalsign, QuoVadis or Isabel.

For more information on digital keys, please see Procedure to access the Filing application |

4. Protection of privacy

The NBB, with its registered office at 14 Avenue de Berlaimont, 1000 Brussels, records the personal data of users in order to grant them access to the application and to contact them, for example in the event of problems relating to use of the application or in the framework of processing filed annual accounts or in order to send filing notices or payment confirmations by email.

The NBB processes personal data on the basis of Article 6.1(b) and (e) of the General Data Protection Regulation (GDPR).[1]

The following personal data relating to users are processed: identification details, contact information, and the digital key used to log in.

The NBB is the controller for purposes of the abovementioned processing of personal data. Data can be accessed on a need-to-know basis by a limited number of NBB staff responsible for managing the application. Personal data will not be disclosed to third parties unless the NBB is required to do so by law or if a legitimate interest can be demonstrated. For instance, limited information may, if necessary, be provided to the (representatives of the) company whose annual accounts have been filed, officers of the court in the performance of their duties, magistrates, the police if requested to do so by a magistrate, or officials of the FPS Finance or FPS Social Security.

Retention period: Personal data are retained for a period of 10 years.

To the extent the conditions provided for by the applicable laws and regulations are met, data subjects have the right to:

(1) access and possibly correct or request the correction of their data;

(2) object to the processing of their data for reasons relating to their individual situation;

(3) have their data erased or the processing thereof restricted;

(4) obtain their data in a structured, common and machine-readable format and transfer them to another controller;

(5) file a complaint with the Privacy Commission if they believe that the  processing of their data violates the applicable laws and regulations.

To exercise the rights listed under points (1) to (4) above, please contact the NBB’s data protection officer at [email protected].


[1] Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46/EC

5. Preparing annual accounts with the application

Filing is a web-based application that allows users to prepare annual accounts for companies, associations and foundations, in Dutch, French or German,

  • by entering data manually or
  • by uploading a valid file prepared using accounting software.

It is also possible to make an additional filing in English. However, a filing solely in English does not satisfy the statutory publication requirement.

The application retrieves identification data from the Crossroads Bank for Enterprises (hereinafter the “CBE”). The NBB is not responsible for the accuracy and completeness of data retrieved from the CBE (see also point (9) below, Data made available).

For certain sections of the annual accounts (specifically, the shareholder structure, the auditor’s report and the annual report), the application allows PDF files to be imported.

The application also allows data to be validated in accordance with the statutory and technical requirements set out in the “Protocol on the filing by electronic means of annual accounts in the form of a structured data file” and to be viewed for the purpose of verification or submission for approval to the general meeting of shareholders.

Users should store prepared forms in their personal space, from where they can file them using the “Submit” function.

The application also allows files in ZIP or XBRL format (created using accounting software) to be imported for validation and filing using the “Submit” function.

6. Liability of the NBB

Except in the case of gross negligence or willful misconduct, the NBB shall not be liable for any direct or indirect damage (including loss of profit, additional costs or loss of opportunity) suffered by users or companies as a result of using or being unable to use the application, for whatsoever reason. Furthermore, except in the case of gross negligence or willful misconduct, the NBB shall not be held liable for, in particular but not limited to, any direct or indirect damage caused by the transmission of a virus despite the safeguards put in place or by an interruption or delay in access to or use of the application due, for example, to the disruption of communication lines or connectivity issues, unauthorised access by a user or a third party to the NBB’s website, maintenance of or changes to the NBB’s infrastructure, strikes or any event of force majeure.

  1. The NBB reserves the right to change the application as well as its structure and access path at any time. The NBB shall notify users of any such changes via its website.
  2. The NBB wishes to warn users about phishing. Phishing is a form of Internet fraud in which confidential information (such as credit card numbers, passwords, etc.) is gleaned from unsuspecting users. Users receive an email asking them to confirm personal information on a copy of an authentic website. The fake website appears very similar to the real one. The NBB will never send an email asking users to click through to the application or notifying a change in the access path to the application. This will always be done via the NBB’s website. For payments, on the other hand, secure payment links are sent by the payment service provider (CCV) to an email address provided by the filer in the application.

Users should always check the NBB’s security certificate. To do so, they should follow the following steps (applicable for Microsoft Edge):

  • After entering the Internet address and arriving at the application’s home page, users should click on the closed padlock in the top right and verify that the wording “Connection is secure” is displayed. They should then click on it.
  • In the window that then opens, click on the certificate icon in the top right and then on the “General” tab. Under “Issued to”, * should appear.
  • Click on the “Details” tab and then on “Thumbprint field” in which the last four characters should be 9343.

If the information displayed is incorrect, users should immediately disconnect from the website and call the NBB Service Desk at 02 221 40 60.

Under no circumstances may the NBB be held liable for any loss or damage incurred by users as the result of an application purporting to be the Filing application.

  1. The NBB’s obligation to provide technical assistance for the application is a best efforts obligation rather than an obligation to obtain a specific result.

7. Intellectual property rights

The NBB is and remains the owner of the intellectual property rights and know-how associated with the application. Users are granted a non-exclusive license to use the application. No rights are granted other than those expressly stated in these Terms of Use.

8. Governing law and jurisdiction

Any comments on these Terms of Use should be sent to [email protected]. Unless otherwise stipulated, these terms of use are governed by Belgian law. In the event of a dispute, the Brussels courts shall have exclusive jurisdiction.

9. Data made available

Using the CBSO Filing application, you can import forms in ZIP or XBRL format, declare a single PDF file, or create a new form. Imported and newly created forms can be found in your personal space, i.e. the environment where various types of functions such as payments and filings can be performed.

The identification details of legal entities, such as the name, address, corporate form and legal status, are indicated in the application. This information is retrieved by the NBB from the Crossroads Bank for Enterprises (CBE), a database managed by the FPS Economy. The National Bank merely reproduces this information, which is assumed to be correct. It is therefore recommended to check these details, in particular the legal status, before relying on them and, in the event of errors, to make any necessary adjustments.

The CBE database can be accessed using the “Public Search” function on the CBE’s website.

If errors are detected in the data stored in the CBE database (see here), the legal entity concerned should inform the CBE accordingly. The rectification procedure is explained on the CBE’s website.

Legal entities are responsible for the content of the documents they file with the NBB. These are made available by the NBB in unchanged form, although the NBB inputs certain data in the reserved field at the top of the first page of each document and annual accounts filed as structured data files are converted into PDF files.

When annual accounts prepared using one of the models provided by the NBB are filed electronically in the form of a structured data file, irrelevant sections of the model are not included in the copy made available by the NBB. In addition, amounts expressed in euros to two decimal places, in accordance with the rules in effect, are rounded to the nearest whole number.

If a legal entity notices that it has made a mistake in its filing, it can submit a corrected filing, which will be made available by the NBB.

A register of all corporate instruments published since 1983 in the Annexes to the Moniteur belge/Belgisch Staatsblad can be consulted on the website of the FPS Justice. Recent instruments can also be viewed online.