How to file online?
Step 1: determine model of annual accounts
- Choice from 6 models/schemes for companies in accordance with the CCA:
- Choice from 3 models/schemes for associations and foundations in accordance with the CCA according to type of model (full, abbreviated or micro) in function of the size criteria for associations and foundations.
Step 2: digital filing: XBRL or PDF
The provision of annual accounts on paper has been abolished since 1 January 2020 in accordance with the Companies and Associations Code (CCA).
The standardised (single) annual accounts are preferably filed in XBRL.
XBRL files comply with a taxonomy, in which the financial and economic data are presented electronically in one specific fixed form and structure.
In certain cases, the annual accounts must be filed in the form of a PDF file. More info
When to deposit an old model
An 'old model' of annual accounts can only be filed in PDF format for financial years with a closing date up to and including 31/12/2019. For these financial years, companies may not use the models for annual accounts without capital, unless the company has opted for the opt-in option to be subject to the CCA early. However, these companies can also file an xbrl-file of the new model for financial years ending on or before 31/12/2019, provided that they opt for the model with capital.
Exception: annual accounts of improper cooperative companies with limited liability which, according to the repair law of 28.04.2020, remain subject to the old capital rules of the Companies Code until their conversion.