Preparation and filing

Most Belgian and certain foreign legal entities are required to file annual accounts with the National Bank of Belgium. The preparation and filing of annual accounts and consolidated annual accounts are governed by specific legislation in Belgium.

  • Practical information on the Filing application

    The National Bank of Belgium (NBB) developed the Filing application to facilitate the preparation and filing of annual accounts. The application also includes a payment module.

  • Who must file

    The companies, associations and foundations required to file annual accounts are described on the “Who must file” page.

  • What to file

    Every legal entity must complete and file a specific model of accounts. The model also includes a cover sheet.

    To help filers determine the correct model to be used, the NBB has developed a model selection tool.

  • How to file

    Information on the filing format, time and language can be found on this page.

    Please see Practical information on the Filing application for more information.

  • Information on filing fees

    Filing fees are determined based on the model and format of annual accounts.

    It is possible to pay the filing fee in three different ways, depending on who is filing the annual accounts.

  • Technical information and taxonomy

    The National Bank of Belgium uses XBRL to publish accounts. XBRL stands for “eXtensible Business Reporting Language”. This is an electronic language developed specifically to ensure smooth online financial reporting.