Statutory basis
The statutory basis for the preparation and filing of annual accounts (including consolidated accounts) and other documents with the Central Balance Sheet Office consists of Belgian and European legislation.
For companies
- Code of Companies and Associations of 23 March 2019 (source: Justel): available in Dutch and French
- Royal decree of 29 September 2021 (available in Dutch and French) amending the Royal Decree of 29 April 2019 implementing the Code of Companies and Associations with regard to arithmetical and logical checks of annual accounts and the use of e-Box Enterprise by the National Bank of Belgium
- Royal Decree of 29 April 2019 implementing the Code of Companies and Associations: available in Dutch and French
- Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (source: EUR-lex)
- Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Directives 78/660/EEC and 83/349/EEC of the Council (source: EUR-Lex)
- Company Code (source: Justel): available in Dutch and French
- Royal Decree of 30 January 2001 implementing the Company Code (source: Justel): available in Dutch and French
- Royal Decree of 12 September 1983 determining the minimum content and presentation of a standard chart of accounts (MAR) (source: Justel): available in Dutch and French
- Code of Economic Law (WER) (source: Justel): available in Dutch and French
- Act of 17 July 2013 inserting Book III on freedom of establishment, freedom to provide services and general obligations of companies into the Code of Economic Law and inserting definitions and enforcement provisions specific to Book III into Books I and XV of the Code of Economic Law (source: Justel): available in Dutch and French
- Royal Decree of 26 March 2014 determining the entry into force of the Act of 17 July 2013 inserting Book III on freedom of establishment, freedom to provide services and general obligations of companies into the Code of Economic Law and inserting definitions and enforcement provisions specific to Book III into Books I and XV of the Code of Economic Law (source: Justel): available in Dutch and French
For associations and foundations
- Code of Companies and Associations of 23 March 2019 (source: Justel): available in Dutch and French
- Royal decree of 29 September 2021 amending the Royal Decree of 29 April 2019 implementing the Code of Companies and Associations with regard to arithmetical and logical checks of annual accounts and the use of e-Box Enterprise by the National Bank of Belgium
- Royal Decree of 29 April 2019 implementing the Code of Companies and Associations: available in Dutch and French
- Act of 27 June 1921 on non-profit associations, international non-profit associations, foundations and European political parties and foundations (source: Justel): available in Dutch and French
- Royal Decree of 19 September 2003 (applicable to large and very large non-profit associations and foundations) on accounting requirements and the publication of financial statements of certain non-profit associations, international non-profit associations and foundations (source: Justel): available in Dutch and French
For health insurance funds and national federations of health insurance funds
- Royal Decree of 6 September 2016 implementing Article 30bis of the Act of 6 August 1990 on health insurance funds and national federations of health insurance funds and Article 56 of the Act of 17 July 2015 containing miscellaneous provisions on health and amending the Royal Decree of 17 September 2010 implementing Article 75(2) of the Act of 6 August 1990 on health insurance funds and national federations of health insurance funds (source: Justel): available in Dutch and French
- Act of 6 August 1990 on health insurance funds and national federations of health insurance funds (source: Justel): available in Dutch and French
For the social balance sheet
- Act of 22 December 1995 containing implementing measures for the multi-year employment plan (source: Justel): available in Dutch and French
- Royal Decree of 4 August 1996 on the social balance sheet (source: Justel): available in Dutch and French
- Royal Decree of 10 February 2008 amending the Royal Decree of 30 January 2001 implementing the Company Code (source: Justel): available in Dutch and French
For investment funds
The Act of 3 August 2012 on certain forms of collective management of investment portfolios lays down the statutory framework governing undertakings for collective investment (UCIs) incorporated under Belgian and foreign law and the management companies of such undertakings.
The Royal Decree of 10 November 2006 governs the publication of periodic reports by UCIs. This royal decree is also applicable to alternative collective investment undertakings, the statutory framework for which is laid down by the Act of 19 April 2014 on alternative collective investment undertakings and their managers.
Royal Decree of 10 November 2006, Article 30: “The annual accounts of investment funds shall be filed with the National Bank of Belgium, which, pursuant to Article 103 of the Company Code [now Art. 3:15 of the Code of Companies and Associations], shall provide a copy thereof to any person who so requests within 30 days from approval of the annual accounts and at the latest seven months from the closing date of the financial year.
Articles 173 to 183 of the Royal Decree of 30 January 2001 implementing the Company Code [now Articles 3:66 to 3:75 of the Royal Decree of 29 April 2019 implementing the Code of Companies and Associations] apply by analogy to investment funds.”
Article 24 of the RD provides that the balance sheet and income statement shall be prepared in accordance with the schedules set out in Chapter I of the Annex to this decree.