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Anhang A: Luxembourg PCN 2020 Complete Chart of Accounts

Überblick​

The Plan Comptable Normalisé (PCN) 2020 is the standardized chart of accounts required for all Luxembourg businesses. This appendix provides a complete reference to all account classes and their standard account numbers.

PCN Structure​

The PCN 2020 is organized into seven main account classes:

Class 1: Capital Accounts, Provisions, and Financial Debts (100000-199999)​

100000-109999: Share Capital and Equity

  • 101000: Share Capital (Capital Social)
  • 102000: Share Premium (Prime d'émission)
  • 103000: Reserves
  • 104000: Retained Earnings (Bénéfices reportés)
  • 105000: Current Year Profit/Loss (Résultat de l'exercice)

110000-119999: Provisions

  • 110000: Provisions for Risks and Charges
  • 111000: Provisions for Pensions
  • 112000: Other Provisions

120000-129999: Financial Debts

  • 120000: Long-Term Loans
  • 121000: Short-Term Loans
  • 122000: Bank Overdrafts
  • 123000: Other Financial Debts

130000-199999: Other Capital Items

  • 130000: Deferred Income
  • 140000: Special Accounts

Class 2: Fixed Assets and Establishment Costs (200000-299999)​

200000-209999: Establishment Costs

  • 200000: Formation Expenses
  • 201000: Research and Development
  • 202000: Concessions, Patents, Licenses

210000-219999: Intangible Assets

  • 210000: Goodwill (Fonds de commerce)
  • 211000: Patents
  • 212000: Trademarks
  • 213000: Software

220000-229999: Tangible Fixed Assets

  • 220000: Land
  • 221000: Buildings
  • 222000: Technical Installations
  • 223000: Machinery and Equipment
  • 224000: Vehicles
  • 225000: Möbel and Fixtures
  • 226000: Other Tangible Assets

230000-239999: Financial Fixed Assets

  • 230000: Shares in Related Companies
  • 231000: Loans to Related Companies
  • 232000: Other Financial Investments

240000-249999: Accumulated Depreciation

  • 240000: Accumulated Depreciation - Intangible Assets
  • 241000: Accumulated Depreciation - Tangible Assets

Class 3: Inventory Accounts (300000-399999)​

300000-309999: Raw Materials

  • 300000: Raw Materials
  • 301000: Supplies

310000-319999: Work in Progress

  • 310000: Work in Progress

320000-329999: Finished Waren

  • 320000: Finished Waren
  • 321000: Merchandise

330000-339999: Other Inventory

  • 330000: Consignment Inventory
  • 331000: Inventory in Transit

Class 4: Third-Party Accounts (400000-499999)​

400000-409999: Suppliers

  • 400000: Suppliers - Trade Payables
  • 401000: Suppliers - Non-Trade Payables
  • 402000: Suppliers - Advances Received

410000-419999: Customers

  • 410000: Customers - Trade Receivables
  • 411000: Customers - Non-Trade Receivables
  • 412000: Customers - Advances Paid

420000-429999: Social Security and Similar Bodies

  • 420000: Social Security Payable
  • 421000: Employee Benefits Payable
  • 422000: Other Social Charges

430000-439999: Tax Authorities

  • 430000: VAT Payable (TVA à payer)
  • 431000: VAT Recoverable (TVA récupérable)
  • 432000: Income Tax Payable
  • 433000: Municipal Business Tax Payable
  • 434000: Withholding Tax Payable

440000-449999: Personnel

  • 440000: Salaries Payable
  • 441000: Employee Advances
  • 442000: Employee Receivables

450000-499999: Other Third Parties

  • 450000: Other Creditors
  • 451000: Other Debtors
  • 460000: Accrued Expenses
  • 470000: Prepaid Expenses

Class 5: Financial Accounts (500000-599999)​

500000-509999: Cash

  • 500000: Petty Cash
  • 501000: Cash on Hand

510000-519999: Banks

  • 510000: Bank Account - Current
  • 511000: Bank Account - Savings
  • 512000: Bank Account - Cetrel/Payment Cards
  • 513000: Other Bank Accounts

520000-529999: Financial Instruments

  • 520000: Marketable Securities
  • 521000: Short-Term Investments

530000-539999: Other Financial Accounts

  • 530000: Cash Equivalents
  • 531000: Other Financial Assets

Class 6: Expense Accounts (600000-699999)​

600000-609999: Purchases

  • 600000: Purchases of Waren
  • 601000: Purchases of Raw Materials
  • 602000: Purchases of Merchandise
  • 603000: Purchase Returns
  • 604000: Purchase Discounts
  • 605000: Freight-In

610000-619999: External Dienstleistungen

  • 610000: Subcontracting
  • 611000: Professionelle Dienstleistungen
  • 612000: Rent and Leasing
  • 613000: Insurance
  • 614000: Maintenance and Repairs
  • 615000: Utilities
  • 616000: Communication
  • 617000: Advertising and Marketing
  • 618000: Travel Expenses
  • 619000: Other External Dienstleistungen

620000-629999: Personnel Expenses

  • 620000: Salaries and Wages
  • 621000: Social Security Charges (Employer)
  • 622000: Pension Contributions
  • 623000: Training Expenses
  • 624000: Employee Benefits
  • 625000: Other Personnel Expenses

630000-639999: Taxes and Duties

  • 630000: Income Tax
  • 631000: Municipal Business Tax
  • 632000: Property Tax
  • 633000: Other Taxes

640000-649999: Depreciation and Amortization

  • 640000: Depreciation of Tangible Assets
  • 641000: Amortization of Intangible Assets
  • 642000: Impairment Losses

650000-659999: Other Operating Expenses

  • 650000: Bad Debts
  • 651000: Provisions for Risks
  • 652000: Other Operating Expenses

660000-669999: Financial Expenses

  • 660000: Interest Expense
  • 661000: Bank Charges
  • 662000: Foreign Exchange Losses
  • 663000: Other Financial Expenses

670000-679999: Exceptional Expenses

  • 670000: Exceptional Expenses

680000-689999: Income Tax Expense

  • 680000: Current Income Tax Expense
  • 681000: Deferred Income Tax Expense

Class 7: Revenue Accounts (700000-799999)​

700000-709999: Sales

  • 700000: Sales of Waren
  • 701000: Sales of Dienstleistungen
  • 702000: Sales Returns
  • 703000: Sales Discounts
  • 704000: Other Operating Revenue

710000-719999: Production

  • 710000: Production Revenue
  • 711000: Work in Progress Variation

720000-729999: Other Operating Revenue

  • 720000: Rental Income
  • 721000: Royalties
  • 722000: Other Operating Revenue

730000-739999: Financial Revenue

  • 730000: Interest Income
  • 731000: Dividend Income
  • 732000: Foreign Exchange Gains
  • 733000: Other Financial Revenue

740000-749999: Exceptional Revenue

  • 740000: Exceptional Revenue

750000-759999: Income Tax

  • 750000: Income Tax Credit

Account Numbering Conventions​

  • 6-digit account numbers: Standard format (e.g., 410000)
  • Sub-accounts: Can be extended (e.g., 410001, 410002 for specific customers)
  • Custom accounts: Businesses can add accounts within the class structure

Common Account Mappings by Business Type​

Restaurant/Hospitality​

  • Sales: 701000 (Dienstleistungen) or 700000 (Waren)
  • Inventory: 321000 (Merchandise/Food)
  • Cash: 500000, 510000
  • Payment Cards: 512000 (Cetrel)
  • VAT: 430000, 431000

Retail​

  • Sales: 700000 (Waren)
  • Inventory: 321000 (Merchandise)
  • Purchases: 602000 (Merchandise)
  • VAT: 430000, 431000

Professional Services​

  • Sales: 701000 (Dienstleistungen)
  • External Dienstleistungen: 611000 (Professionelle Dienstleistungen)
  • Personnel: 620000-625000
  • VAT: 430000, 431000

Manufacturing​

  • Sales: 700000 (Waren)
  • Raw Materials: 300000, 601000
  • Work in Progress: 310000
  • Finished Waren: 320000
  • Production: 710000

Hinweise​

  • This is a reference guide. For official PCN documentation, consult:
  • Account numbers shown are standard; businesses may customize within the class structure
  • Always verify current PCN requirements with official sources