What will it cost to file annual accounts in 2022?
March 2022 – In the first half of December, the National Bank of Belgium usually publishes the rates applicable for the publication of annual accounts for the following year. These rates are linked to the consumer price index, so that filing annual accounts will cost a few euros more in 2022 than in 2021.
Micro companies using a micro model
There are three models of annual accounts in Belgium. The model to be used depends on the size of the 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;
at 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, as an annual average: 10
annual turnover (excluding VAT): 700 000 euros; and
balance sheet total: 350 000 euros.
If your company does not exceed any of these criteria or exceeds only one of them, you can file a micro template. The information you need to include is more limited than in the other two models, but this model obviously contains 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 53,60 euros (in 2021: 51,50 euros) (excluding the contribution to the Accounting Standards Committee (CNC) of 3,40 euros). Filing as a PDF file costs 112,90 euros (in 2021: 108,40 euros) (excluding the CNC fee).
You can opt for a micro model, but you can also draw up your accounts according to an abridged or complete model.
Small companies using an abbreviated model
A small company is one where the following conditions are met
the company is not listed on the stock exchange ;
the company does not exceed more than one of the following criteria on the balance sheet date of the last completed financial year
annual average number of employees: 50 ;
annual turnover (excluding VAT): 9 000 000 euros; and
balance sheet total: 4 500 000 euros.
The filing of an abbreviated model in the form of a structured data file (XBRL) costs EUR 72,50 (in 2021: EUR 69,60) (excluding CNC fee). This rate increases to 131,60 euros (in 2021: 126,40 euros) (excluding CNC fee) for filing as a PDF file.
Small companies are also allowed to file annual accounts in a full format, but not in a micro format.
Full or consolidated model of annual accounts
All other companies are required to file a full-format annual accounts. In 2022, the filing of a complete model in the form of a structured data file (XBRL) costs 317,10 euros (in 2021: 304,40 euros). For a filing in the form of a PDF file, this fee increases to 376,40 euros (in 2021: 361,30 euros) (each time excluding the CNC fee).
Correcting account
If your annual accounts contain substantial anomalies, you must correct them and therefore file a rectifying account. In practice, this situation does not arise if you file your accounts in the form of an XBRL file, because checks have already been incorporated into them. It is therefore only possible if you file as a PDF file.
A corrective filing costs 46,10 euros in the case of a micro model and 72,50 euros in all other cases.
The CNC fee of 3,40 euros is not due for corrective accounts.
It should also be pointed out that the model you use does not depend solely on the criteria mentioned above. It should also be taken into account that the balance sheet of a company subject to the new Companies and Associations Code looks different - there are now companies without share capital, for example. However, this does not affect the filing fees.
You can find all possible templates on the Central Balance Sheet Office website: https://www.nbb.be/fr/centrale-des-bilans/etablir/modeles/modeles-pour-societes.
