Various models for annual accounts and other documents to be filed are available, depending on the type of undertaking:
- Models for companies
- Associations and foundations (V&S)
- Health insurance funds and national federations of health insurance funds
- Foreign companies, associations and foundations
- (Separate) social balance sheet
English-language models
Official English-language models for annual accounts have been made available since 2020 by the Accounting Standards Commission (CBN/CNC). Click here to access them.
NOTE A filing in English is considered a voluntary additional filing. A first filing must always be made in the official language of the Region in which the business is located. A filing solely in English is thus insufficient.
Navigating the various models can be complex and confusing. That’s why the National Bank of Belgium has developed a model selection tool to help you choose the correct one.
For both companies and associations and foundations, a further distinction is made between standard and non-standard models for annual accounts.
Within the standard models, the choice (full, abridged or micro) will depend on the size of the company or association.
In addition to annual accounts, companies must file other important documents, such as an auditor's report and an annual report.
The filing fees for annual accounts vary, depending on the model and format used.
