The annual accounts/reports for the 2023 financial year have not been filed
Explanation
The entity has not filed the annual accounts for the 2023 financial year within the statutory deadlines. The filing of annual accounts with the RCS is mandatory for each financial year and ensures that the entity’s information is kept up to date. As the accounts were not filed within the prescribed time limits, the entity’s situation is non-compliant. You must therefore file the missing annual accounts as soon as possible in order to regularise the situation.
How can the annual accounts be filed?
To file the annual accounts, you must submit a filing of financial data with the RCS. This involves submitting the annual accounts relating to the 2023 financial year, in accordance with the applicable formats and requirements.
Certain companies are required to prepare their accounts in accordance with the standard chart of accounts (PCN). In this case, the information must first be completed on the eCDF platform and then filed with the RCS.
Companies that prepare their accounts in accordance with International Financial Reporting Standards (IFRS) are not subject to the standard chart of accounts. For these companies, preparation via eCDF is not required.
The filing of annual accounts with the RCS is therefore carried out in two different ways, depending on whether or not the company is subject to the standard chart of accounts.
The information presented is standard and provided for guidance purposes only. Depending on the legal form of your entity, the documents to be provided or the steps to be followed may differ.
Annual accounts (eCDF): how to submit your filing?
This service allows your entity to file its accounting documents with the RCS, after they have been prepared and validated on the eCDF platform. When creating the filing application, the data already validated on eCDF can be retrieved directly.
Where applicable, the entity must also attach the other documents required by law in PDF/A format (for example, the notes to the accounts or the required reports). Once the filing has been completed, publication by filing notice in the RESA is carried out automatically by LBR.
After selecting the Annual accounts (eCDF) service, you will access a screen where you must indicate the start date and the end date of the relevant financial year. These dates must correspond to those shown in the annual accounts attached to the application.
Once the information has been entered, click on Next to access the form and finalise the filing application.
In the Déclaration eCDF section, select the relevant eCDF declaration using the drop-down list (Plan comptable).
The other documents, such as the balance sheet, the profit and loss account and the reconciliation table, are added automatically. They cannot be modified.
By default, the most recently prepared declaration on the eCDF platform is selected. Where necessary, you may update the list by clicking on the Rafraîchir button.
To continue your procedure, then click on the Compléter la publication button.
Form: Additional information
Upload of the required documents
Publication
Section of the request where you have to add the document or documents intended for publication by filing notice in the RESA. You must attach the documents as a single file, in PDF/A format. To add it, click on Ajouter la pièce jointe in the Documents à publier par mention field. It is in this section that you must upload, where applicable:
- The statutory notes to the accounts.
- The management report (where applicable).
- The audit report (where applicable).
- The proposed appropriation of results (where applicable).
- The appropriation of results (where applicable).
Once this step has been completed, click on the Ajouter les documents à joindre button to proceed to the next step.
Useful Information
Accounting documents intended for publication by filing notice in the RESA must be submitted in PDF/A format and must meet the following requirements:
- Be submitted in A4 format.
- Include a white horizontal area of at least 35 millimetres at the top of the first page to allow LBR to affix a virtual label representing the electronic filing receipt.
- Be saved in PDF/A-1b format: when saving the file, select the PDF/A-1b option provided by your software (Word, LibreOffice, Adobe, etc.).
- Not exceed a file size of 40 MB.
- Not contain an electronic signature.
- Not contain any protection (password, access restriction or modification restriction).
- Not contain any blank pages.
Additional information: Filing of annual accounts by professionals
The following technical requirements must alos be met:
a. If the document is scanned as a text document
- Not exceed a maximum size of 160 KB per page.
- Have a recommended resolution between 200 and 300 dpi.
b. If the document contains scanned or converted images
- Not exceed a maximum size of 300 KB per page.
- Contain images with a resolution between 70 and 600 dpi.
- Not contain compressed images, except where CCITT Fax Decode Group 4 compression is used.
- If JPEG images are used, their quality must not be lower than 50%.
c. Tables
- A table must not contain more than 8.190 elements.
Below the 35 mm horizontal white area, the header of your entity's documents must contain the following information:
- Trade name
- Legal form
- Address of the registered headquarters
- RCS Number
Documen(s) joint(s)
Section of the request where you have to add the document or documents required to validate your filing application. You must attach the documents as a single file, in PDF/A format, in the Pièce(s) à déposer field by clicking on Ajouter la pièce jointe. These documents are neither published in the RESA nor accessible to third parties.
It is in this section that you must upload, where applicable, the other documents relating to the annual accounts (for example, the list of legal representatives or the persons responsible for auditing the accounts). Once this step has been completed, click on the Vérification de la demande button to proceed to the next step.
Useful Information
Documents intended for processing purposes have to be submitted in PDF/A format and meet the following requirements:
- Be submitted in A4 portrait format.
- Include a white horizontal area of at least 35 millimetres at the top of the first page to allow LBR to affix a virtual label representing the electronic filing receipt.
- Be saved in PDF/A-1a or PDF/A-1b format: when saving the file, select the PDF/A-1a or PDF/A-1b option provided by your software (Word, LibreOffice, Adobe, etc.).
Below the 35 mm horizontal white area, the header of your entity's documents must contain the following information:
- Trade name
- Legal form
- Address of the registered headquarters
- RCS Number
Récapitulatif
Section of the request where you can check the summary of your request before sending it to the cart. You can also add a personal reference in the field Ma référence de dépôt to better organise your requests. Once you have finished verifying, click on Ajouter la demande au panier to confirm your procedure.
Annual accounts: how to submit your filing?
This service allows your entity to file its accounting documents with the RCS without using the eCDF platform. This applies only to specific cases provided for by law:
- Companies covered by Article 13 of the Commercial Code;
- Companies that have been granted a derogation under Article 27 of the amended Law of 19 December 2002;
- Companies that prepare their annual accounts in accordance with International Financial Reporting Standards (IFRS).
The entity must also attach the documents required by law in PDF/A format:
- Annual accounts: balance sheet, profit and loss account and statutory notes
- Balances of accounts included in the standard chart of accounts, including the reconciliation table (where applicable)
- Management report (where applicable)
- Report of the person responsible for auditing the accounts (where applicable)
- Other documents relating to the annual accounts (proposed appropriation of results, appropriation of results, list of legal representatives, and the person or persons responsible for auditing the accounts, etc.)
After selecting the Annual accounts service, you will access a screen where you must indicate the start date and the end date of the relevant financial year. These dates must correspond to those shown in the annual accounts attached to the application.
Once the information has been entered, click on Next to access the form and finalise the filing application.
In the Publication section, you must add the document or documents intended for publication by filing notice in the RESA. The documents must be attached as a single file, in PDF/A format. To add them, click on Ajouter la pièce jointe in the Documents à publier par mention field. It is in this section that you must upload, where applicable:
- The balance sheet, which summarises your company’s financial position at the end of the financial year.
- The profit and loss account, which presents the income and expenses recorded during the year.
- The statutory notes, which contain additional mandatory information relating to your accounts.
- The management report (where applicable).
- The report of the person responsible for auditing the accounts (where applicable).
- The proposed appropriation of results (where applicable).
- The appropriation of results (where applicable).
To continue your procedure, then click on the Ajouter les documents à joindre button.
Useful Information
Accounting documents intended for publication by filing notice in the RESA must be submitted in PDF/A format and must meet the following requirements:
- Be submitted in A4 format.
- Include a white horizontal area of at least 35 millimetres at the top of the first page to allow LBR to affix a virtual label representing the electronic filing receipt.
- Be saved in PDF/A-1b format: when saving the file, select the PDF/A-1b option provided by your software (Word, LibreOffice, Adobe, etc.).
- Not exceed a file size of 40 MB.
- Not contain an electronic signature.
- Not contain any protection (password, access restriction or modification restriction).
- Not contain any blank pages.
Additional information: Filing of annual accounts by professionals
The following technical requirements must alos be met:
a. If the document is scanned as a text document
- Not exceed a maximum size of 160 KB per page.
- Have a recommended resolution between 200 and 300 dpi.
b. If the document contains scanned or converted images
- Not exceed a maximum size of 300 KB per page.
- Contain images with a resolution between 70 and 600 dpi.
- Not contain compressed images, except where CCITT Fax Decode Group 4 compression is used.
- If JPEG images are used, their quality must not be lower than 50%.
c. Tables
- A table must not contain more than 8.190 elements.
Below the 35 mm horizontal white area, the header of your entity's documents must contain the following information:
- Trade name
- Legal form
- Address of the registered headquarters
- RCS Number
Form: Additional information
Documen(s) joint(s)
Section of the request where you have to add the document or documents required to validate your filing application. You must attach the documents as a single file, in PDF/A text format, in the Pièce(s) à déposer field by clicking on Ajouter la pièce jointe. These documents are neither published in the RESA nor accessible to third parties.
It is in this section that you must upload, where applicable, the other documents relating to the annual accounts (for example, the list of legal representatives or the persons responsible for auditing the accounts). Once this step has been completed, click on the Vérification de la demande button to proceed to the next step.
Useful Information
Documents intended for processing purposes have to be submitted in PDF/A format and meet the following requirements:
- Be submitted in A4 portrait format.
- Include a white horizontal area of at least 35 millimetres at the top of the first page to allow LBR to affix a virtual label representing the electronic filing receipt.
- Be saved in PDF/A-1a or PDF/A-1b format: when saving the file, select the PDF/A-1a or PDF/A-1b option provided by your software (Word, LibreOffice, Adobe, etc.).
Below the 35 mm horizontal white area, the header of your entity's documents must contain the following information:
- Trade name
- Legal form
- Address of the registered headquarters
- RCS Number
Récapitulatif
Section of the request where you can check the summary of your request before sending it to the cart. You can also add a personal reference in the field Ma référence de dépôt to better organise your requests. Once you have finished verifying, click on Ajouter la demande au panier to confirm your procedure.
Documents to be submitted: Things to know (PDF/A format required)
General rules
Documents intended for publication in the RESA
Accounting documents intended for publication by filing notice in the RESA must be submitted in PDF/A format and must meet the following requirements:
- Be submitted in A4 format.
- Include a white horizontal area of at least 35 millimetres at the top of the first page to allow LBR to affix a virtual label representing the electronic filing receipt.
- Be saved in PDF/A-1b format: when saving the file, select the PDF/A-1b option provided by your software (Word, LibreOffice, Adobe, etc.).
- Not exceed a file size of 40 MB.
- Not contain an electronic signature.
- Not contain any protection (password, access restriction or modification restriction).
- Not contain any blank pages.
Additional information: Filing of annual accounts by professionals
The following technical requirements must alos be met:
a. If the document is scanned as a text document
- Not exceed a maximum size of 160 KB per page.
- Have a recommended resolution between 200 and 300 dpi.
b. If the document contains scanned or converted images
- Not exceed a maximum size of 300 KB per page.
- Contain images with a resolution between 70 and 600 dpi.
- Not contain compressed images, except where CCITT Fax Decode Group 4 compression is used.
- If JPEG images are used, their quality must not be lower than 50%.
c. Tables
- A table must not contain more than 8.190 elements.
Documents intended for processing purposes have to be submitted in PDF/A format and meet the following requirements:
- Be submitted in A4 portrait format.
- Include a white horizontal area of at least 35 millimetres at the top of the first page to allow LBR to affix a virtual label representing the electronic filing receipt.
- Be saved in PDF/A-1a or PDF/A-1b format: when saving the file, select the PDF/A-1a or PDF/A-1b option provided by your software (Word, LibreOffice, Adobe, etc.).
Below the 35 mm horizontal white area, the header of your entity's documents must contain the following information:
- Trade name
- Legal form
- Address of the registered headquarters
- RCS Number