Annual accounts filing in Luxembourg
Published on 10 October 2026 · Updated on 10 October 2026
In short
To file annual accounts in Luxembourg, a SARL or an SA must have its accounts approved within 6 months of the year end, then file them with the RCS within one month of approval, 7 months at the latest after the year end. The balance sheet is first validated on eCDF. Filing within the deadlines costs €19 excl. VAT.
The legal calendar
- Approval
- 6 months after the year end
- RCS filing
- 1 month after approval, 7 months at most
- Fee within deadlines
- €19 excl. VAT
- Maximum surcharge
- €500 from the 12th month
Who must file accounts
- Capital companies: SA, SARL, SARL-S, SCA, cooperative companies and SE.
- General and limited partnerships (SENC, SCS) and sole traders whose annual turnover exceeds €100,000 excl. VAT.
- Luxembourg branches of foreign companies, except banks and insurers.
- EIGs and EEIGs, all non-profit associations (ASBL) and foundations.
From year end to filing
- 1
Prepare the accounts
Balance sheet, profit and loss account, notes and trial balance under the standardised chart of accounts, unless IFRS use is authorised.
Licensed accountant - 2
Validate on eCDF
The balance sheet, profit and loss account and trial balance are submitted and validated on the eCDF platform.
Licensed accountant - 3
Approve
The general meeting approves the accounts and the allocation of the result within 6 months. Minutes are drawn up.
Partners and management - 4
File with the RCS
Electronic filing with LuxTrust: eCDF data retrieved by the LBR, notes and reports in PDF/A.
Company or agent - 5
RESA notice
The RESA publishes a filing notice; the accounts become available on the RCS website.
LBR
What a delay costs
| Time of filing | LBR fee (excl. VAT) |
|---|---|
| Within 7 months of the year end | €19 |
| During the 8th month | €19 + €50 surcharge |
| From the 9th to the 11th month | €19 + €200 surcharge |
| From the 12th month | €19 + €500 surcharge |
RCS fee schedule of the LBR, version 16.0, consulted on 10 October 2026. 17% VAT in addition.
What we do, and what we do not do
Business Registration does not keep the books and does not prepare annual accounts. We introduce you to a licensed accountant, independent of Business Registration, who prepares the accounts and validates them on eCDF. We can then prepare the meeting minutes and file the accounts with the RCS.
Documents to attach
The filing combines structured data and attachments. The balance sheet, profit and loss account and trial balance data come from eCDF: you only need to tick the box allowing the LBR to retrieve them. Attached in PDF/A, depending on the case, are the notes, the management report and the report of the approved statutory auditor. An entity not subject to the standardised chart of accounts, such as certain holding companies, attaches its accounts as PDF.
Small companies may omit the publication of certain documents, such as the profit and loss account or the management report. Are your accounts several years late? See our page on late annual accounts.
Next step
File your accounts on time
We coordinate the licensed accountant, the meeting and the RCS filing.
Frequently asked questions
What is the deadline to file annual accounts in Luxembourg?
Accounts must be approved within 6 months of the end of the financial year, then filed with the RCS within one month of approval. Filing therefore takes place 7 months after the year end at the latest: 31 July for a financial year ended 31 December.
What is eCDF?
eCDF is the electronic platform for collecting financial data. Before filing with the RCS, the balance sheet, profit and loss account and trial balance prepared under the standardised chart of accounts are validated there. The LBR then retrieves this data at filing, except for entities authorised to apply IFRS.
What is the risk of filing late?
The LBR increases the filing fee by €50 in the eighth month, by €200 from the ninth to the eleventh month and by €500 from the twelfth month after the year end. A lasting delay also complicates relations with the bank and the administration, and can lead to heavier measures.
Must a company with no activity file its accounts?
Yes. The filing obligation applies to every capital company, whether or not it was active during the year. Accounts must be prepared, approved and filed every year as long as the company exists, even if they show only a few expenses. A dormant company must therefore keep minimal accounting records.
Who prepares the annual accounts?
A licensed accountant or another authorised professional prepares the accounts and validates them on eCDF. The managers submit them to the general meeting, which approves them. We introduce an independent licensed accountant and handle the legal formalities around approval and filing.