Accounting expertise

• Approval of the accounts must take place during the general meeting within six months following the end of the financial year.
• The annual accounts must then be filed with the Luxembourg Register of Commerce and Companies (RCS) within the following month, giving companies a maximum of seven months after the end of the financial year to complete the publication.

Annual accounts are filed electronically via the eCDF platform, which is used to transmit the required accounting data and supporting documents.

Located in Luxembourg City, Atlas Fiduciaire supports its clients with the preparation, finalisation and filing of their annual accounts, ensuring full compliance with Luxembourg’s legal requirements.

• maintain regular bookkeeping in accordance with the Luxembourg Standard Chart of Accounts (PCN);
• record all business transactions chronologically and with proper supporting documentation (invoices, bank statements, fixed assets, expense reports) to accurately reflect its financial position;
• prepare, approve and file its annual accounts each year (balance sheet, profit and loss account and notes) with the Luxembourg Trade and Companies Register (RCS);
• retain all accounting records in accordance with the statutory time limits;
• ensure that all accounting entries are accurate, properly documented and easily verifiable in the event of an tax audit or regulatory review.

Based in Luxembourg City, Atlas Fiduciaire supports all types of businesses (Private Limited Liability Companies, Public Limited Companies, non-profit organisations, and self‑employed professionals) with the organisation of their bookkeeping, the preparation of annual accounts and full compliance with Luxembourg’s accounting requirements.

• Log in to eCDF using a LuxTrust certificate or a professional MyGuichet account.
• Select the dedicated form for submitting annual accounts.
• Upload the mandatory documents: balance sheet, profit and loss account, notes to the accounts, and, where applicable, the auditor’s report.
• Generate the required file format (XML or PDF depending on the type of submission).
• Check and validate all information before submitting the file.
• Send the documents electronically to the Luxembourg Trade and Companies Register (RCS).
• Download the submission receipt provided by eCDF once the filing is completed.

This process ensures that accounting information is transmitted correctly to the Luxembourg authorities.

Based in Luxembourg City, Atlas Fiduciaire assists clients with the preparation and electronic filing of their annual accounts on eCDF, ensuring full compliance and timely submission.

• Monthly: send bank statements, purchase invoices, sales invoices and expense reports.
• Within the first 15 days of the following month: provide all documents from the previous month to allow regular posting and a reliable financial overview.
• Continuously, on a daily basis: where possible — for example when using digital tools (scans, cloud platforms) — accounting documents can be shared as they are generated to avoid any delay.
• At year‑end: promptly supply the remaining documents (inventory, fixed asset movements, specific supporting documents) to enable accurate preparation of the annual accounts.

Regular transmission enables the fiduciary to ensure complete, consistent bookkeeping that is ready for all year‑end legal obligations.

Based in Luxembourg City, Atlas Fiduciaire supports its clients with the organisation of their accounting documents and provides continuous follow‑up to guarantee bookkeeping that complies with Luxembourg’s legal requirements.

This chart of accounts applies to most legal forms, including Private Limited Liability Companies (Sàrl), Public Limited Companies (SA), Simplified Joint‑Stock Companies (SAS), SOPARFIs and other commercial entities. It imposes a predefined structure of accounts (classes, sub‑accounts and coding) to ensure a uniform and comparable presentation of accounting data across Luxembourg companies.

PCN 2020 must be applied when recording daily accounting entries, preparing the balance sheet, the profit and loss account and the notes to the accounts, as well as for filing annual accounts. Its use ensures full legal compliance and facilitates electronic submissions on the eCDF platform, thanks to a standardised format recognised by the Luxembourg authorities.

Based in Luxembourg City, Atlas Fiduciaire assists companies with the implementation and correct use of PCN 2020, ensuring bookkeeping that complies with Luxembourg’s accounting standards and legal obligations.

• Gather all supporting documents (invoices, bank statements, expense reports, contracts).
• Ensure that all entries are accurate and classified according to the Luxembourg Standard Chart of Accounts (PCN 2020).
• Prepare bank reconciliations and verify the consistency of account balances.
• Make all accounting journals available (sales, purchases, cash/bank, general ledger…).
• Organise documents clearly, ideally in digital format, to facilitate access and verification.

A well‑structured accounting file enables smooth checks and ensures compliance during any audit or administrative review.

Based in Luxembourg City, Atlas Fiduciaire supports companies in preparing their accounting records for any external audit, ensuring full compliance with Luxembourg’s regulatory requirements.

• Identify all fixed assets (equipment, machinery, furniture, vehicles, etc.).
• Record each asset in a dedicated register, including its value, acquisition date and useful life.
• Determine the appropriate depreciation period based on the category and expected use of each asset.
• Post depreciation entries on a regular basis (monthly or annually, depending on your accounting process).
• File and retain all supporting documents, such as invoices, contracts and technical documentation.
• Update the asset register whenever an item is acquired, sold or written off.

A well‑maintained fixed asset register ensures accurate accounting records and a reliable financial overview throughout the year.

As a chartered accountant based in Luxembourg City, Atlas Fiduciaire supports companies with the management of their fixed assets and the calculation of depreciation, ensuring clear, structured and fully compliant bookkeeping according to Luxembourg standards.