A filing rejected by the LBR: what to do
Published on 10 October 2026 · Updated on 10 October 2026
In short
When an LBR filing is rejected, the LBR states the reason. You must correct the document or form concerned, then file again. At the RBE, the declarant has 15 days to regularise before a reasoned refusal. Legal deadlines keep running in the meantime: a returned filing of accounts does not suspend the calculation of late fees.
What to know
- Non-compliant RBE filing
- 15 days to regularise
- After that period
- Reasoned refusal, appeal possible before the court
- Returned accounts
- The filing deadline keeps running
- Our guarantee
- Reply to the administration at no cost for our filings
The most frequent reasons for rejection
| Reason | Correction |
|---|---|
| Form inconsistent with the deed or the decision | Align the data entered with the document filed |
| Missing document, such as the consolidated articles | Attach the document and file again |
| Illegible document or wrong format | File a compliant and complete PDF/A |
| Accounts not validated on eCDF | Validate on eCDF, then tick the confirmation when filing |
| Rectification without the reference of the filing being corrected | State the references of the filing to be corrected |
| RBE data inconsistent with the RCS | First correct the register that is behind, then the other |
Correct a rejected filing
- 1
Read the LBR letter
Identify the exact reason, the date and any regularisation deadline.
Company or agent - 2
Diagnosis
Formal error, missing document or a substantive issue such as an irregular decision.
businessregistration.lu - 3
Correct the documents
New form, completed document, regularised decision if necessary.
businessregistration.lu, company - 4
New filing or reply
Corrected filing through the LBR, or a reasoned reply to the register manager.
businessregistration.lu - 5
Follow-up
Receipt, publication in the RESA for the RCS, check that the register is updated.
LBR
Our assistance guarantee
For any file that Business Registration filed, if the administration rejects the filing or writes to us, we reply to its letter and correct the filing at no additional cost. For a filing made by a third party or by yourself, we take over the file on a quote basis.
RCS and RBE: two procedures
At the RBE, the LBR issues a receipt within three working days. If the request is not compliant, the manager invites the declarant to regularise it within 15 days. Failing that, it notifies a reasoned refusal, which can be appealed before the president of the competent chamber of the district court. See UBO register regularisation.
At the RCS, the LBR carries out a summary check of requests before accepting them. A returned request must be corrected and filed again. For annual accounts, the date used to calculate late fees is that of the validated filing: a return can push the filing into a higher bracket. See late annual accounts.
If the error is in a filing that has already been accepted, it is no longer a rejection: the correction goes through a rectifying filing at the RCS.
Next step
Was your filing rejected?
Send us the LBR letter: we identify the reason and file again.
Frequently asked questions
Why does the LBR reject a filing?
Most often because of an inconsistency between the form and the document filed, a missing document, a document in the wrong format or accounts not validated on eCDF. More rarely, because of a substantive problem, such as a decision taken without the required majority.
How long do I have to correct a rejected RBE filing?
When the request is not compliant, the RBE manager invites the declarant to regularise it within 15 days. After that period without correction, it notifies a reasoned refusal. The legal one-month deadline for declaring changes continues to apply. Note the date of the LBR letter to track that period.
Does a rejected filing lead to late fees?
It can. For annual accounts, the deadline keeps running when the LBR returns a request, and the increased fees are calculated on the date of the filing finally validated. Correcting quickly limits this risk. That is why it is better to react as soon as the LBR letter arrives.
What does the Business Registration assistance guarantee cover?
For files we filed, we reply at no additional cost to the administration letter rejecting the filing, and we correct whatever needs correcting. For a filing made by a third party, we take over the file on a quote basis.
Can an LBR refusal be challenged?
Yes. At the RBE, the reasoned refusal can be appealed before the president of the competent chamber of the district court. In practice, correcting the filing is almost always faster than an appeal, unless there is a real disagreement on the interpretation of the text.