How do I file annual accounts in Belgium?

## How to file annual accounts in Belgium

Belgian companies must file their annual financial statements with the National Bank of Belgium (Banque Nationale de Belgique / Nationale Bank van België). The deadline is 30 days after the General Assembly approves the accounts.

## The timeline

• Prepare the annual accounts after the year-end.
• Hold the General Assembly and record the approval. Private limited companies must approve within 10 months of year-end and public companies within 7 months. In practice many companies approve within 6 or 7 months.
• File within 30 days of approval.

## What becomes public

Filed accounts are available through the Central Balance Sheet Office (Centrale des bilans / Balanscentrale). Anyone can read them.

## Late filing

Late filing is subject to penalties.

## Relation to the tax return

The accounts filing is separate from the corporate tax return. The return is due by the last day of the 7th month after year-end (30 September for a December year-end) on Biztax.

## Other registry points

The Crossroads Bank for Enterprises holds the company's enterprise number. The old €350 annual company levy was abolished from 2024. Arrears for 2011 to 2023 remain due if unpaid.

## How AccountsOS helps

Finn prepares the figures and tracks the deadline from the approval date. The company or its accountant deposits the accounts. AccountsOS does not file with the National Bank.