Filing of annual accounts
This service concerns the filing of the annual accounts of a person who is not obliged to present them in accordance with the standard chart of accounts (PCN).
When creating their filing request with the RCS, the user has to attach, in PDF/A format, the documents required by law such as the appendix, the management report or the verification report, etc.
What information must be entered in the RCS and how can the required documents be attached?
Dates of the financial year
The user first has to enter the start and end date of the financial year of the annual accounts filed. The dates must be consistent with those mentioned in the eCDF declaration and any other accounting documents to be attached to the filing request.
They then click Next to continue creating their filing request.
A message may appear on the page requesting confirmation from the user that the entity concerned is exempt from preparing accounting documents via the eCDF platform.
Documents to be attached
Accounting documents, which the law requires to be published in the RESA, should be attached under the heading Publication in the field Document to be published per mention.
They should be attached in a single PDF/A file. The file will be available for consultation by third parties and published in the RESA by means of a filing mention generated automatically by the RCS administrator.
The user can choose a specific publication date if they wish. They then have to check the box I wish to specify the publication date and indicate the desired date. Otherwise, the publication date corresponds to the date on which the filing request was accepted by the RCS administrator.
To continue their filing request, the user then has to click on Add documents to attach.
If other accounting documents are to be attached but do not have to be published in the RESA, the user should attach them under the heading Attached document(s) in the field Document(s) to file.
They should be attached as a single document in PDF/A format. The document will not be consultable by third parties and will not be published in the RESA.
They can then finalise their filing request by clicking on Verification of the filing application.