Filing annual accounts will cost a little more again
February 2021 – As usual, the legislator published in December 2020 the applicable tariffs for the publication of annual accounts in 2021. These tariffs are linked to the consumer price index, so that the filing of annual accounts in 2021 will again cost a few euros more.
Micro-companies using a micro model
There are currently three models of annual accounts in Belgium. The model annual accounts you have to file depend on the size of your company. The smallest form of company is the micro-company. To qualify as a micro-company, a company must meet the following conditions:
the company is not a subsidiary or parent company ;
on the balance sheet date of the last closed financial year, the company does not exceed more than one of the following criteria: number of employees employed, as an annual average: 10; annual turnover (excluding VAT): 700,000 euros; balance sheet total: 350,000 euros.
If you do not exceed more than one of these criteria, you can opt for a micro model. The information you have to include is more limited than in the other two models. However, the micro model must contain a balance sheet, the names of the directors, etc.
If you file your annual accounts in the form of a structured data file (XBRL), the filing costs 51.50 euros (compared to 51.10 euros last year). Filing as a PDF file costs €108.40 (compared with €107.60 last year). These are the rates excluding the CNC fee. The CNC fee is €3.40.
You can use a micro template, but you can also set up your accounts in an abbreviated or full template.
Small companies using an abbreviated model
Small companies are considered to be small when the following conditions are met:
the company is not listed on the stock exchange;
on the balance sheet date of the last closed financial year, the company does not exceed more than one of the following criteria: number of employees employed, as an annual average: 50; annual turnover (excluding VAT): 9,000,000 euros; balance sheet total: 4,500,000 euros.
Filing as a structured data file (XBRL) costs €69.60 (compared to €69.10 in 2020) and filing as a PDF file costs €126.40 (compared to €125.40 in 2020). These are again the rates excluding the CNC fee of €3.40.
Smaller companies are also allowed to file annual accounts drawn up according to a full model (see below), but not according to a micro model.
Full/consolidated model of annual accounts
All other companies are required to file a complete model of annual accounts. For 2021, filing in the form of a structured data file (XBRL) costs EUR 304.40 (compared to EUR 302.20 in 2020) and filing in the form of a PDF file costs EUR 361.30 (compared to EUR 358.70 in 2020). These amounts do not include the CNC contribution.
Corrections
If your annual accounts contain material misstatements, you must correct them and therefore file an amending account. In practice, this does not happen if you file your accounts as an XBRL file, because controls have already been built into them. It is therefore only possible if you file as a PDF file.
A correction filing costs 44.30 euros in the case of a micro model and 69.60 euros in other cases.
You will find all the models on the Central Balance Sheet Office website:
https://www.nbb.be/fr/centrale-des-bilans/deposer/paiement/frais-de-depot/tarifs-pour-societes-2021
