The Application Filing
All annual accounts can be filed using the FILING application.
Annual accounts prepared according to the full or abbreviated model for companies, NPIs and foundations can either be filed as a structured data file in “xbrl” format, either they can be filed in PDF format. Other annual accounts and consolidated annual accounts may only be filed in PDF format.
The application exists in two different versions:
- first there is the "full" version of the application, which has all the the functionalities. This version is active in "time band A", namely all NBB working days from 07.00 to 20.00 hrs.
- there is now also a "light" version of the application active during "time band B", namely:
- at night (between 20.00 and 07.00 hrs)
- at weekends, on bank holidays and public holidays, except for Sunday morning from 08.30 to 12.30 hrs
- until 9.30 a.m. on the first working day of the month.
This "light" version comprises only those functionalities which concern presenting the annual accounts (in other words, it is not possible to pay the filing charge). You can upload perfectly correct annual accounts, but the final processing by the NBB will not take place until the next working day. The important point is that the upload date is taken as the official filing date provided that, on the next working day, the file also passes the final checks.
The application is only totally out of service on Sunday mornings from 09.00 to 12.30 hrs ("time band C").
The following table shows the times when the application is available, with either full or reduced functionalities, and when it is not available.
|Monday to Friday|
|Saturday and public holidays|
|time band A||"full" version: all functionalities are available|
|time band B||"light" version: reduced functionalities|
|time band C||the application is not available|
Status of processing
For an XBRL file (with or without encapsulated PDF) the processing procedure varies according to the time of uploading the file (time band A or B).
During time band B ("light" version), an XBRL file will be unable to undergo certain checks which are necessary to gain the status "Pending payment" or "Invalid submission". To grant such status requires access to the Central Balance Sheet Office databases and/or manual intervention.
During time band B the files are therefore given the intermediate status "Pending validation", until the start of time band A ("full" version).