eCDF Luxembourg: Complete guide to filing annual accounts
Mickaël LOC
Chartered accountant ·
eCDF Luxembourg: Complete guide to filing annual accounts
The eCDF (electronic Collection of Financial Data) is the mandatory platform in Luxembourg for the electronic filing of annual accounts with the RCS. All commercial companies must file their financial statements in XBRL format within 7 months after the end of the financial year. Failure to comply can result in fines of up to €5,000.
The 5-step filing process
- Create an account on the eCDF platform (ecdf.lu) with a LuxTrust or eIDAS product
- Select the appropriate taxonomy (abridged, full or consolidated) based on company size
- Enter financial data directly or import an XBRL file generated by your accounting software
- Validate the data using the built-in control engine, which checks figure consistency
- Submit the filing and keep the acknowledgement as proof of submission
XBRL format and Luxembourg taxonomy
XBRL (eXtensible Business Reporting Language) is an international standard for electronic financial reporting. In Luxembourg, the taxonomy is defined by the RCSL and updated annually. Companies must use the Luxembourg PCN (Standard Chart of Accounts) as the reference framework. Approved accounting software (SAP, Sage, Bob, Exact) offer XBRL export modules compatible with eCDF.
Deadlines and penalties
Filing must take place within 7 months following the end of the financial year (i.e. by July 31 for a year-end of December 31). In case of delay, the RCS manager may apply an administrative fine of up to €5,000. Beyond 12 months of delay, the company faces a procedure for administrative dissolution. For companies in their first financial year, an additional deadline may be granted if the financial year exceeds 12 months.
Simplify your eCDF filing Bookkeeper.lu prepares and files your annual accounts in XBRL format, on time, stress-free.
