Filing of annual accounts (eCDF) – Article 72
This service concerns general partnerships and limited partnerships that meet the conditions of Article 72 of the law of 19 December 2002 concerning the RCS.
They may, under certain conditions, be exempted from the obligation to file and publish their own annual accounts. However, they remain subject to the obligation to file the balance of the accounts, except in cases prescribed by law. They may decide to file only the balances of the accounts included in the standard chart of accounts.
They have to prepare certain documents of the accounting bundle beforehand on the eCDF platform (electronic platform for the collection of financial data).
The user can then, when creating their filing request with the RCS, directly retrieve the data previously validated on the eCDF platform. They must also attach any other documents required by law in PDF/A format.
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.
Choice of language for the accounting bundle
The user then has to select the language of the accounting bundle filed, i.e. the language of the forms chosen on the eCDF platform.
Selection of the eCDF declaration
The user then has to select the eCDF declaration concerned from the drop-down list (plan comptable).
Only the chart of accounts needs to be recovered from the eCDF platform. The chart of accounts will not be available for consultation by third parties and will not be subject to publication. No other document needs to be attached.
Note that the declaration selected by default is the one most recently prepared on the platform.
The content of the declarations can be refreshed by clicking on the Refresh button.
To continue the filing request, the user then has to click on Complete publication.