The Central Balance Sheet Office in a new guise in 2022
The Central Balance Sheet Office, part of the National Bank of Belgium (NBB),
will implement changes from January 2022 that may have an impact on the way in
which you file annual accounts. Filing on paper is no longer possible, online
submission is becoming easier.
New possibilities for registration are coming. Currently, you can only log in
with your identity card and a card reader. As from 2022, the Central Balance
Sheet Office will be connected to the CSAM application, which means that you can
also log in with special tokens, Itsme or via an eIDAS application (a European
recognized electronic signature).
The Central Balance Sheet Office will therefore connect to the 'e-Box
enterprise' platform. This is an already existing platform, to which you can
have your official communication with the government institutions sent, just
like with my-eBox. The FPS Economy, the social security services and the Flemish
Tax Authorities are already making use of this.
For example, you will find
the confirmation of the filing of your annual accounts. This is currently still
done on paper, but from 2022 this will only be done via e-Box
More information about the platform can be found at
The application is also being modified to speed up publication.
the NBB makes online payment possible. Since in most cases your accountant takes
care of the administrative side of the filing, the new application provides that
the authorized representative can forward a secure link to his client.
Please note that the account number of the Central Balance Sheet Office will
Together with a few other changes, the simpler payment also ensures
that the annual accounts can be published shortly after the payment has been
And thanks to the new application, you can now also download accounting data in
Documents to be filed
For some time, it looked as if there would also be changes in the legal models
of the financial statements, but that currently no longer seems to be the case.
There will be a new application to prepare and file the annual accounts. The
different current applications will be replaced by a single application. The
test environment for this 'Filin' application has been available since the end
The XBRL format, which should be used for your annual accounts, will be replaced
by an XBRL 2.1 standard. The old XBRL format will no longer be valid as from
2022. The new standard has the advantage that you no longer have to present the
documents at the Central Balance Sheet Office together as a whole. In concrete
terms, this means that you can present the annual accounts at one time and all
other documents at another time.
The Central Balance Sheet Office warns that
such split filing is the exception; joint filing remains the rule.
You can file annual accounts in the form of a structured data file or in the
form of a PDF file. The structured data files (XBRL) undergo certain arithmetic
and logical checks when they are filed, a bit similar as to VAT returns.
was currently not possible for annual accounts in the form of a PDF, so that the
audit had to be done afterwards and that could then lead to the publication of a
modified filing. But as from 1 January 2022, the annual accounts drawn up in the
form of a PDF file will also be subject to arithmetic and logical checks before
they are accepted.