Approval within 6 months, RCS filing within 7 months, automatic surcharges beyond that: the annual accounts calendar leaves no room for improvisation. Here are the exact deadlines and how to prepare the filing from Odoo.
In short. A Luxembourg company must have its annual accounts approved by the general meeting within 6 months of the year-end close, then file them with the RCS within one month of approval and no later than 7 months after the close. For a calendar-year company: general meeting by 30 June, filing by 31 July. Beyond that, automatic surcharges apply: 50 € in the 8th month, 200 € from the 9th to the 11th month, 500 € from the 12th month onwards (scale as of July 2026).
Every summer, the same scenario plays out in hundreds of Luxembourg SMEs: the financial year closed back in December, but the accounts are ready neither for the June general meeting nor for the July filing. The result costs money, in surcharges, and credibility, because filed accounts are public: banks, suppliers and customers can consult them. Here is the exact calendar, what happens when you miss it, and how books kept in Odoo turn this annual chore into a simple formality.
What is the deadline for filing annual accounts in Luxembourg?
Annual accounts must be approved by the general meeting within 6 months of the financial year-end, then filed with the trade and companies register within one month of approval, and no later than 7 months after the close. For a financial year ending 31 December, the filing must therefore happen before 31 July.
| Step | Legal deadline | Financial year ended 31 December 2025 |
|---|---|---|
| Drawing up the annual accounts | Before the general meeting | Spring 2026 |
| Approval by the general meeting | Within 6 months of the close | By 30 June 2026 |
| Filing with the RCS | Within one month of approval, at most 7 months after the close | By 31 July 2026 |
A point that is often misunderstood: the 7-month limit is an absolute ceiling, not a target. A company that approves its accounts in April must file within the month following that approval, without waiting for July. And a company with an off-calendar year (closing 30 June, for instance) applies the same mechanics from its own closing date.
What do you risk by filing late?
Lateness is paid first in administrative surcharges, applied automatically on top of the ordinary filing fees. The scale in force (as of July 2026) is progressive: 50 € for a filing during the 8th month after the close, 200 € from the 9th to the 11th month, 500 € from the 12th month onwards.
The invoice is not the real issue, though. A prolonged failure to file exposes the company and its directors to heavier sanctions, up to criminal fines and, in the event of repeated breaches, judicial dissolution proceedings. And well before those extremes, missing published accounts are an immediate negative signal: a bank processing a credit application or a large client vetting a supplier checks the RCS as a first reflex. Missing accounts get noticed.
How does the filing actually work?
The filing is fully electronic. The accounting data (balance sheet, profit and loss account, notes where applicable) are first entered or imported on the eCDF platform, in the structured format based on the Luxembourg standard chart of accounts (PCN 2020). The validated file is then transmitted to the register operator for publication, the whole process running online with LuxTrust authentication. Small companies may, depending on size thresholds set by law, file an abridged balance sheet and lighter notes.
In practice, the question is therefore not how to fill in a form, but how to have accurate accounts in the right format beforehand. That is where the quality of the bookkeeping during the year makes all the difference.
Preparing your annual accounts from Odoo
If your books are kept in Odoo on the PCN 2020 structure, preparing the filing stops being a last-minute reconstruction. The balance sheet and profit and loss account are produced directly on the right account nomenclature, the one the eCDF platform expects. No restating from an exotic chart of accounts to the standard one, no intermediate spreadsheet where errors creep in.
Three conditions make this output reliable. First, a database configured on the standard chart from the outset, which we detail in our guide to setting up Luxembourg accounting in Odoo. Second, up-to-date bank reconciliation: a suspense account dragging unmatched lines is the first obstacle to a clean close. Third, the closing entries themselves (depreciation, provisions, accruals), which remain genuine accounting work, in Odoo as anywhere else.
Let's be precise about the division of roles: Odoo prepares the financial statements, it does not file them for you. The transmission on eCDF and the RCS filing remain a step to be carried out, by you, your fiduciary or your advisor. What a well-kept Odoo database changes is the starting point: accounts already structured in the expected format, available as soon as the year closes, instead of a pile of documents to reconstruct in June. A company that keeps its books continuously can aim for approval in spring and a filing well before the summer, far from the July rush.
FAQ
What is the filing deadline for a financial year ending 31 December?
31 July of the following year, i.e. 7 months after the close. The approving general meeting must be held by 30 June, and the filing must take place within the month following approval.
How much does a late filing of annual accounts cost?
Surcharges are added to the ordinary filing fees (scale as of July 2026): 50 € during the 8th month after the close, 200 € from the 9th to the 11th month, 500 € from the 12th month onwards. A prolonged failure exposes you to heavier sanctions.
Who can consult the filed accounts?
Anyone. Accounts filed with the RCS are public and can be consulted online. Banks, suppliers, customers and competitors have access to them, which makes timely filing a matter of credibility as much as an obligation.
Can Odoo file the annual accounts automatically?
No. Odoo produces the balance sheet and profit and loss account on the PCN 2020 structure, which prepares the filing, but the transmission on eCDF and the RCS filing remain a step to be performed with LuxTrust authentication.
Does a small company have to publish as much as a large one?
No. Depending on size thresholds set by law, small companies may file an abridged balance sheet and lighter notes, which limits the information made public. The filing calendar, however, is the same for everyone.
Why Advena?
- Finance and digital under one roof: the close is prepared in the same tool as the day-to-day books, by people who know the PCN 2020 and eCDF.
- A calendar that holds: close, approval, filing: deadlines are managed, not endured.
- Clear packages, no hourly billing: you know what you pay, right from the start.
- Direct access to the founders: it's the partners who work with you, not a junior.
Going further: Setting up Luxembourg accounting in Odoo: PCN, FAIA and eCDF · Luxembourg VAT returns in Odoo · Odoo bank synchronization in Luxembourg · Odoo in Luxembourg: is it the right ERP for your SME?
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