What is Annual Accounts Filing (Belgium)?
Belgian companies must file their annual accounts with the National Bank of Belgium within 30 days of the General Assembly approving them. The accounts then become public through the Central Balance Sheet Office.
Finn does your books in Belgium
AccountsOS runs full accounting for Belgium businesses, tax, deadlines and invoicing, in plain English. Ask Finn about yours, no signup needed.
Example
An SRL with a 31 December year-end approves its accounts at the General Assembly and then has 30 days from that approval to file them with the National Bank.
How Annual Accounts Filing (Belgium) works in Belgium
The filing is electronic and goes to the National Bank of Belgium. In practice many companies approve their accounts within 6 or 7 months of year-end. Private limited companies must approve within 10 months and public companies within 7 months. The 30-day window to file starts on the approval date.
Late filing is subject to penalties. Filed accounts are published by the Central Balance Sheet Office (Centrale des bilans / Balanscentrale), so anyone can read them.
AccountsOS tracks the deadline and Finn prepares the figures. The company or its accountant deposits the accounts.
Related terms
Biztax is the electronic service of FPS Finance, reached through the MyMinfin portal, where Belgian companies file their corporate income tax return. Returns are due by the last day of the 7th month after the financial year-end.
The SRL (société à responsabilité limitée) or BV (besloten vennootschap) is the private limited company, and the default form for Belgian SMEs. Since the 2019 Companies and Associations Code it has no minimum share capital.
Corporate Income Tax (impôt des sociétés / vennootschapsbelasting) is the tax Belgian companies pay on their taxable profit. The standard rate is 25%, in force since 2020. Qualifying small companies pay a reduced 20% rate on the first €100,000 of profit.
Confused by Belgium accounting jargon?
AccountsOS explains Belgium terms in plain English and applies the right rules to your books automatically.
Try Free