Filing late annual accounts in Luxembourg
Published on 10 October 2026 · Updated on 10 October 2026
In short
Late annual accounts in Luxembourg trigger increased fees of EUR 50 to EUR 500 excl. VAT per filing and expose managers to sanctions. Accounts must be approved within six months of year-end and filed with the RCS no later than seven months after. Catching up means preparing, approving, validating on eCDF and filing the accounts.
Fees for filing annual accounts with the RCS
| Time of filing | Fee excl. VAT |
|---|---|
| Within 7 months of year-end | EUR 19 |
| During the 8th month | EUR 50 |
| From the 9th to the 11th month | EUR 200 |
| From the 12th month | EUR 500 |
LBR fee schedule (amended Grand-Ducal Regulation of 23 January 2003), applicable to legal entities since 1 January 2017. It applies to each financial year filed late. VAT is added.
Catching up late annual accounts
- 1
Inventory
Unfiled years, accounts prepared but not approved, missing documents: we draw up the list from the RCS file.
businessregistration.lu - 2
Preparing the accounts
Bookkeeping for each year, balance sheet, profit and loss account and notes, under the standard chart of accounts.
Independent licensed accountant - 3
Approval
Meeting or sole shareholder decision approving the accounts and allocating the result, year by year.
Shareholders - 4
eCDF validation
Validation of the balance sheet and profit and loss account on the eCDF platform before filing.
Independent licensed accountant - 5
RCS filing
Electronic filing through the LBR, with the notes and, where relevant, the management report and the auditor’s report in PDF/A.
businessregistration.lu or accountant - 6
Tax returns
Filing of the late tax returns on the basis of the approved accounts.
Independent licensed accountant
A returned filing does not suspend the deadline
If the LBR returns a filing of accounts after its review, the time keeps running: the increased fees are calculated on the date of the new validated filing. A complete and consistent file from the first submission avoids falling into the next bracket.
The risks beyond fees
Increased fees are only the most visible consequence. The Law of 10 August 1915 on commercial companies punishes with criminal fines the managers who fail to submit the accounts for approval or to publish them on time. The amount depends on the text in force and on the court’s assessment.
A persistent failure to file may also lead the State Prosecutor to seek the judicial dissolution and liquidation of the company for a serious breach of company law. For a company with no assets and no employees, the administrative dissolution without liquidation procedure may be started.
For tax purposes, the absence of a return may lead the administration to assess tax by estimation. In practice, banks consult RCS filings: missing accounts slow down the opening of an account, a loan or a sale.
Business Registration does not keep the books and does not prepare the accounts. We introduce you to an independent licensed accountant, we prepare the approval decisions and we file with the RCS.
Next step
Catch up your annual accounts
We list the missing years and organise their filing with an independent licensed accountant.
Frequently asked questions
What is the deadline to file annual accounts in Luxembourg?
Accounts are approved within six months of the financial year-end, then filed with the RCS within one month of approval, and no later than seven months after year-end. For a year ending on 31 December, the deadline is therefore 31 July.
How much does a late filing cost?
The LBR charges EUR 19 excl. VAT for an on-time filing, then EUR 50 excl. VAT in the 8th month, EUR 200 excl. VAT from the 9th to the 11th month and EUR 500 excl. VAT from the 12th month after year-end. These amounts apply to each year filed late.
Can several late years be filed at the same time?
Yes. Each financial year has its own accounts, its own approval and its own filing, in chronological order. The licensed accountant can handle several years in parallel to speed up the catch-up. Increased fees are due for each year.
Does a company without activity have to file its accounts?
Yes. A lack of activity does not exempt a capital company from preparing, approving and filing its annual accounts every year. Accounts with no transactions are still accounts to be filed, within the same deadlines. Increased fees apply in the same way if late.
What is eCDF?
It is the electronic platform on which the balance sheet and the profit and loss account, presented under the standard chart of accounts, are validated before filing with the RCS. At filing, the LBR retrieves this data automatically. Other documents, such as the notes, are attached in PDF/A.