Finding a licensed accountant for your new company
Published on 10 October 2026 · Updated on 10 October 2026
In short
A new Luxembourg company needs an accountant from incorporation: it keeps accounts under the standardised chart of accounts and files its annual accounts with the RCS within 7 months of the year-end. Business Registration does not keep books: we introduce you to an independent licensed accountant who handles bookkeeping, returns and annual accounts.
The accounting calendar of a new company
- Approval of the accounts
- 6 months after the year-end
- Filing with the RCS
- At the latest 7 months after the year-end
- Presentation
- Standardised chart of accounts, validated on eCDF
- VAT
- Returns under the regime set by the AED
What accounting covers from the first financial year
- Recording of transactions, including incorporation costs and the contribution of the capital.
- Monthly, quarterly or annual VAT returns depending on the regime assigned.
- Annual accounts: balance sheet, profit and loss account and, depending on size, notes, submitted for approval by the shareholders.
- The company’s tax returns, prepared on the basis of the approved accounts.
- Where relevant, payroll and social security returns if the company employs staff.
How the introduction works
- 1
Needs
Activity, invoice volume, VAT, employees, tools: we prepare a presentation sheet.
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Introduction
Presentation to an independent licensed accountant suited to your profile.
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The accountant’s offer
The accountant sets their own scope and fees.
Licensed accountant - 4
Handover of the file
Articles, RCS extract, VAT number, bank details, with your consent.
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Bookkeeping and returns
The accountant handles the books and returns under their own responsibility.
Licensed accountant
An introduction, not an accounting service
Accounting is not part of our formation packages. The licensed accountant we introduce you to is independent of Business Registration: they contract directly with the company, invoice their own fees and alone answer for their work. You remain free to choose another professional.
Starting well with your accountant
The best time to choose an accountant is before the first invoice. The first decisions have accounting and tax effects: the closing date of the first financial year, the VAT regime, the manager’s remuneration, the treatment of costs incurred before incorporation. An accountant consulted early avoids corrections at year-end.
Check that the professional is authorised to practise in Luxembourg and that the scope is in writing: bookkeeping, VAT, annual accounts, tax returns, payroll. Ask how documents are collected and how long it takes to produce the accounts.
For the full calendar of obligations, see obligations after incorporating a company in Luxembourg and the page on filing annual accounts in Luxembourg.
Next step
Be introduced to a licensed accountant
From incorporation, with a complete file handed over.
Frequently asked questions
Does a Luxembourg company need an accountant?
The law requires keeping accounts and filing annual accounts, not using an accountant. In practice, most managers entrust this work to an authorised professional, because the accounts must follow the standardised chart of accounts and be validated on the eCDF platform before filing.
Does Business Registration keep the books?
No. We introduce the company to a licensed accountant independent of Business Registration. The accountant contracts directly with you, sets their fees and handles bookkeeping, returns and annual accounts under their own responsibility. You remain free to choose another professional.
When must the first annual accounts be filed?
The accounts are approved within 6 months of the year-end and filed with the RCS within one month of approval, at the latest 7 months after the year-end. The closing date of the first financial year depends on the articles. The accountant should be chosen early enough to prepare the accounts in time.
How much does an accountant cost for a new company?
Fees depend on the volume of transactions, the VAT regime and the payroll to manage. They are set by the accountant in their own offer. They are not included in our formation prices. Ask for a written offer stating the scope: bookkeeping, VAT, annual accounts, tax returns and payroll.
Can you change accountant later?
Yes. A change requires an orderly handover of files and access. The company informs its former provider, organises the handover of documents and access, and the new accountant takes over from a clear cut-off date. See our dedicated page on changing accountant in Luxembourg.