Guide
Unfiled annual accounts at the LBR: risks and catch-up
Annual accounts not filed at the trade register create risks for the company and its officers. Here are the consequences, the catch-up steps and what to prepare.
Consequences of a missed filing
- Possible fines for the company and its officers.
- Difficulties with banks, which ask for up-to-date accounts.
- The inability to obtain certain documents or carry out certain transactions.
- Eventually, a risk of administrative dissolution without liquidation if the company has no registered office and no accounts filed.
The catch-up steps
- Diagnosis of the register publications to list the missing years.
- Reconstruction of the accounts for each year by an accountant registered with the Order.
- Catch-up meetings to approve the accounts, and appointment of an officer if needed.
- Successive filings of the years at the LBR, then update of the RBE and the calendar.
What to prepare
Bank statements, contracts, invoices, articles and the latest meeting decision. If documents are missing, reconstruction from bank statements and registers is often possible. See also the page on annual accounts filing at the LBR.
Frequently asked questions
Must every year be caught up?
In principle yes, in order. The catch-up plan sets the priorities and the dates.
Can it be done without the former officer?
Often yes, by appointing a new officer through a shareholder decision.
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