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1. preparing and filing accounts

What can I do if I am unable to log in?

Be sure your certificate (logon identification) is connected before opening the application.

For fast and secure login to the CBSO’s applications, always start with a clean browser (Google Chrome, Mozilla Firefox or Microsoft Edge):

  • Delete your browsing history.
  • Clear your download history.
  • Delete cookies and other temporary files.
  • Clear the cache.
  • Etc.

and always for the full period!

How do I delete my browsing history?

  • I use Google Chrome (available in Dutchpdf and Frenchpdf)
  • I use Microsoft Edge (available in Dutchpdf and Frenchpdf)
  • I use Mozilla Firefox/Mozilla Firefox for MacOs (available in Dutchpdf and Frenchpdf)

Please note that antivirus software or endpoint protection could be installed on the end user’s system, meaning the certificate cannot reach the FAS because, for example, it is blocked by the HTTP headers. In this case, we advise requesting IT assistance to relax the security settings and then trying to log in again.

I see a white or grey screen or an error message when logging in. What should I do?

If you see a blank grey screen when logging in and the following link appears in your browser, there is a problem with your firewall:

https ://filing.cbso.nbb.be/?error=server_error&error_description=AADB2C90047%3a+ The+resource+%27https%3a%2f%2fcbsostorageappp.blob.core.windows.net%2fb2c%

This problem is due to the firewall settings on your PC. You can resolve this by allowing the following urls in your firewall:




There is also a firewall problem in case of the following error message "ERR_BAD_SSL_CLIENT_AUTH_CERT" or "ERR_EMPTY_RESPONSE".

Also in this case, you should contact your IT manager and additionally allow the following url in your firewall or that of your company in the list of Trusted Sites:


In which language should I file annual accounts?

Filers must prepare annual accounts in the language or one of the official languages of the linguistic region in which the legal entity’s registered office is located.

The annual accounts may be translated into and filed in English on a voluntary basis. This additional filing is subject to the same formal and payment requirements as the mandatory filing.

The annual accounts of foreign companies with a branch in Belgium must be drawn up or translated into the language or one of the official languages of the linguistic region in which the Belgian branch is established, pursuant to Article 3:36 CCA (source: Art 2:33 CCA).

Annual accounts must be prepared in a single language. Therefore, no more than one language may be used in the documents that form the object of the same filing (source: Arts 3:67 and 3:187 RD CCA).

MORE INFO Language of the annual accounts

Which file formats are permitted?

Annual accounts can be submitted either as an XBRL file (a structured data file) or a PDF (portable document format) file.

Standard annual accounts should preferably be filed in XBRL. This is the easiest and cheapest way of filing. Up to 99 per cent of annual accounts are filed in XBRL format.

Annual accounts can be filed in XBRL format if they:

  • have been prepared using a standard model;
  • are denominated in euro;
  • are denominated in a foreign currency and an authorisation has been obtained from the FPS Economy for the enterprise to keep its accounts in another currency (this authorisation must be mentioned in the notes or annexes to the annual accounts);
  • do not relate to a foreign enterprise.

In other cases, the annual accounts must be in the form of a PDF file:

  • consolidated accounts
  • annual accounts of foreign enterprises
  • specific models for:
    • credit institutions, investment firms and management companies of collective investment undertakings
    • insurance companies
    • health insurance funds and national federations of health insurance funds subject to the Act of 6 August 1990
    • copyright collecting societies
  • Statements of assets and liabilities for migrating companies

The import of an xbrl file failed. What should I do?

If you try to import an old xbrl file, the import will fail. The validation report will indicate the following error:

“Unable to locate the following schema reference: http ://www. nbb.be/be/fr/pfs/ci/xxx-2020-02-01.xsd...”

MORE INFO Voici la procédure à utiliser pour importer un ancien fichier XBRL : Import failed. What should I do? (available in Dutch and French)

Why can't I submit my annual accounts?

More information on various errors that may occur during validation can be found in this table (available in Dutch and French).

What should I do if I get an error message when uploading a PDF ?

You can correct a PDF file in two ways:

  • Print and re-scan the documents as a compressed PDF, DinA4 paper format.
  • Make a new copy with a PDF reader such as Smallpdf or Cutepdfwriter.

MORE INFO Please see the Protocol on the filing by electronic means of annual accounts and consolidated annual accounts in the form of a PDF file (available in Dutch and French, pages 13-14).


My filing was rejected after investigation. How can I access the (reason for the) rejection?

If your filing is rejected after investigation, you can find the reason for this in the validation report. A refusal code is always indicated. A list of rejection codes can be found here.

MORE INFO Why was your filing rejected after investigation? (available in Dutch and French)

How can I pay the filing fee for annual accounts?

To pay the filing free, you can choose between three options:

  • I have filed annual accounts and wish to pay the filing fee.
  • I wish to pay the filing fee for annual accounts filed by a third party.
  • I have filed annual accounts and wish to send a payment order to a third party.

MORE INFO Payment methods | nbb.be

What is the official filing date ?

The official filing date of accepted annual accounts is the date of submission. A few examples will help clarify this:

Example 1

Saturday, 1 July – annual accounts submitted/uploaded
Monday, 3 July – annual accounts accepted

Wednesday, 5 July - filing fee received
The accounts are published with a filing date of Saturday, 1 July.

Example 2

Saturday, 15 May – annual accounts submitted/uploaded
Monday, 17 May – annual accounts rejected
Monday, 17 May - restated accounts filed and accepted
Wednesday, 19 May - filing fee received
The accounts are published with a filing date of Monday, 17 May.

What happens if I do not file my accounts on time?

In the event of non-filing or late filing, you will have to pay a surcharge on top of the usual filing fee. If you do not agree with the surcharge, you can lodge an appeal.

I can't find my filings in my personal space. What should I do?

Your personal space is linked to a unique certificate each time. If you use a different certificate (eID, Itsme, etc.) to log in, you will access the personal space for that certificate.

MORE INFO Procedure to access the Filing application

My arithmetic and logical checks reveal an error. The sum of two items is incorrect.

The National Bank of Belgium is not the correct authority to answer questions related to these checks. Please contact your accountant.

2. consulting data

Why can't I find a particular set of annual accounts using the Consult application?

Not all legal entities are required to file annual accounts in Belgium.

The following are not subject to this requirement:

  • sole proprietorships
  • small businesses whose partners have unlimited liability: general partnerships, ordinary limited partnerships, cooperative companies with unlimited liability
  • large businesses whose partners have unlimited liability, provided none of the partners is a legal entity
  • agricultural partnerships
  • hospitals, unless they take the form of a commercial company with limited liability or a non-profit association with double-entry bookkeeping
  • professional associations, schools and institutions of higher education, provided they do not take the form of a non-profit association with double-entry bookkeeping.
  • Associations and foundations that qualify for simplified accounting must file their annual accounts with the registry of the appropriate business court (thus not with the National Bank of Belgium). More info

In certain cases, however, they may have to file a social balance sheet with the Central Balance Sheet Office.

Can I analyse annual accounts data in more detail?

Yes, this is possible. The National Bank of Belgium has developed several tools to meet the needs of various target groups that wish to analyse annual accounts data in more detail. These include Extract, Webservices and NBB.Stat.

MORE INFO Consultation of data

3. correcting data

How can I submit a corrected filing ?

A legal entity may – or may be obliged to - correct its data either at its own initiative or at the request of its auditor/accountant. This may take the form of a corrected version of previously published (statutory or consolidated) annual accounts and/or other documents. A corrected filing does not replace the previously filed annual accounts.

MORE INFO Correction of data

I have another question

You may find the answer to your question on the website of the Central Balance Sheet Office.

You can also check our information emails on the preparation and filing of annual accounts and the Central Balance Sheet Office’s products, by clicking here.

I have not found the answer to my question