The Application Filing

Filing is the application for filing annual accounts.
Filing accounts electronically is the rule.

Format of Files

  1. XBRL-file (structured data file):
    • for standardized annual accounts


  2. PDF-file (Portable Document Format):
    • for annual accounts using a non-standard model
      (for exemple: credit institutions, insurance companies, national health services, pension funds)
    • for consolidated annual accounts
    • for annual accounts of foreign companies


FILING is accessible at all times, with the exception of Sunday from 8.30 am to 12.30 pm.

Filing on workday between 7 am and 8 pm (status = full):

  • annual accounts are treated immediately (this means accepted or refused)
  • it is possible to pay the filing costs

Filing at another moment (status = light), this means:

  • on workdays between 8 pm and 7 am
  • on public holidays
  • accounts can be filed but the treatment is deferred as soon as the status = full)
  • payment by creditcard is not possible

What is the date of Filing?

Documentation application Filing