PCN Account Reference Table
This reference table provides a comprehensive listing of the most commonly used PCN (Plan Comptable Normalisé) accounts for Luxembourg SMEs. This is based on the official PCN 2020 standard.
Source
This reference is based on the Luxembourg Standard Chart of Accounts (PCN 2020) as established by the Règlement Grand-Ducal du 12 septembre 2019. For the complete official PCN, consult the Luxembourg government publications or your accounting software documentation.
Class 1: Capital, Provisions, Financial Debts
Share Capital and Equity (10)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 101 | Capital souscrit | Share capital | P] A.I. |
| 102 | Capital souscrit non appelé | Uncalled share capital | A] A.I. |
| 103 | Capital souscrit appelé et non versé | Called but unpaid share capital | A] A.II. |
| 105 | Dotation des succursales | Branch endowment | P] A.I. |
| 106 | Comptes de l'exploitant ou co-exploitants | Owner's or co-owners' accounts | P] A.I. |
Reserves (11)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 111 | Primes d'émission | Share premium | P] A.II. |
| 113 | Réserves | Reserves | P] A.II. |
| 114 | Primes de conversion | Conversion premium | P] A.II. |
Provisions (13)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 131 | Provisions pour risques et charges | Provisions for risks and charges | P] A.III. |
| 135 | Provisions pour impôts | Tax provisions | P] A.III. |
| 139 | Autres provisions | Other provisions | P] A.III. |
Financial Debts (16)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 161 | Dettes financières | Financial debts | P] A.VIII. |
| 162 | Dettes assimilées | Assimilated debts | P] A.VIII. |
| 171 | Dettes financières à court terme | Short-term financial debts | P] A.VIII. |
Class 2: Fixed Assets and Establishment Costs
Intangible Fixed Assets (20)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 201 | Frais d'établissement | Establishment costs | A] A.I. |
| 211 | Immobilisations incorporelles | Intangible fixed assets | A] A.II. |
| 2111 | Frais de développement | Development costs | A] A.II. |
| 2112 | Concessions, brevets, licences, marques | Concessions, patents, licenses, trademarks | A] A.II. |
| 2113 | Fonds de commerce | Goodwill | A] A.II. |
Tangible Fixed Assets (21)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 211 | Terrains | Land | A] A.III. |
| 213 | Constructions | Buildings | A] A.III. |
| 215 | Installations, matériel et outillage | Installations, equipment and tools | A] A.III. |
| 218 | Matériel de transport | Transport equipment | A] A.III. |
| 2181 | Matériel et outillage | Machinery and equipment | A] A.III. |
Depreciation (28)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 281 | Amortissements des immobilisations incorporelles | Depreciation of intangible assets | A] A.II. |
| 2811 | Amortissements des frais de développement | Depreciation of development costs | A] A.II. |
| 2813 | Amortissements des constructions | Depreciation of buildings | A] A.III. |
| 2818 | Amortissements du matériel | Depreciation of equipment | A] A.III. |
Provisions for Depreciation (29)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 291 | Provisions pour dépréciation des immobilisations | Provisions for fixed asset depreciation | A] A.II./A.III. |
Class 3: Inventory Accounts
Raw Materials (30)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 301 | Matières premières | Raw materials | A] A.IV. |
| 302 | Matières et fournitures consommables | Consumable materials and supplies | A] A.IV. |
Work in Progress (31)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 311 | Produits en cours | Work in progress | A] A.IV. |
Finished Goods (37)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 371 | Marchandises | Merchandise | A] A.IV. |
| 372 | Produits finis | Finished goods | A] A.IV. |
Inventory Provisions (39)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 391 | Provisions pour dépréciation des stocks | Provisions for inventory depreciation | A] A.IV. |
Class 4: Third-Party Accounts
Suppliers (40)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 401 | Fournisseurs | Suppliers | P] A.V. |
| 408 | Fournisseurs - factures non parvenues | Suppliers - invoices not received | P] A.V. |
Customers (41)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 411 | Clients | Customers | A] A.V. |
| 418 | Clients - factures à établir | Customers - invoices to issue | A] A.V. |
Social Charges (43)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 431 | Organismes sociaux | Social security organizations | P] A.V. |
| 437 | Autres organismes sociaux | Other social organizations | P] A.V. |
Other Third Parties (44)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 441 | État et autres collectivités publiques | State and other public entities | P] A.V. |
| 445 | TVA (Taxe sur la valeur ajoutée) | VAT (Value Added Tax) | P] A.V./A] A.V. |
| 44551 | TVA récupérable | Recoverable VAT | A] A.V. |
| 44571 | TVA à payer | VAT payable | P] A.V. |
| 44581 | TVA collectée | VAT collected | P] A.V. |
Class 5: Financial Accounts
Cash and Bank Accounts (50-53)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 512 | Banques | Bank accounts | A] A.VI. |
| 530 | Caisse | Cash | A] A.VI. |
| 531 | Caisse petite | Petty cash | A] A.VI. |
Short-term Investments (58)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 580 | Valeurs mobilières de placement | Short-term investments | A] A.VI. |
Class 6: Expense Accounts
Purchases (60)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 601 | Achats de marchandises | Purchases of goods | Charge |
| 602 | Achats de matières premières | Purchases of raw materials | Charge |
| 606 | Achats de fournitures | Purchases of supplies | Charge |
| 607 | Achats de services extérieurs | Purchases of external services | Charge |
External Services (61)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 611 | Sous-traitance | Subcontracted work | Charge |
| 613 | Énergie, eau | Energy, water | Charge |
| 616 | Frais de transport | Transport costs | Charge |
| 618 | Autres charges externes | Other external charges | Charge |
Personnel Expenses (62)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 621 | Salaires et traitements | Salaries and wages | Charge |
| 622 | Charges sociales | Social charges | Charge |
| 625 | Autres charges de personnel | Other personnel charges | Charge |
Taxes (63)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 631 | Impôts, taxes et versements assimilés | Taxes and similar payments | Charge |
Other Operating Expenses (64)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 641 | Loyers | Rent | Charge |
| 645 | Charges d'assurance | Insurance charges | Charge |
| 651 | Charges de personnel extérieur | External personnel charges | Charge |
Financial Expenses (65)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 651 | Charges d'intérêts | Interest expenses | Charge |
| 658 | Autres charges financières | Other financial charges | Charge |
Exceptional Expenses (66)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 661 | Charges exceptionnelles | Exceptional charges | Charge |
Depreciation and Provisions (67)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 671 | Dotations aux amortissements | Depreciation charges | Charge |
| 681 | Dotations aux provisions | Provision charges | Charge |
Other Expenses (68)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 681 | Autres impôts | Other taxes | Charge |
Class 7: Revenue Accounts
Sales (70)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 701 | Ventes de marchandises | Sales of goods | Produit |
| 706 | Prestations de services | Services rendered | Produit |
| 707 | Ventes de produits finis | Sales of finished goods | Produit |
Production (71)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 711 | Production stockée | Stocked production | Produit |
| 712 | Production immobilisée | Capitalized production | Produit |
Other Operating Revenues (74)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 741 | Revenus de créances | Revenue from receivables | Produit |
| 751 | Revenus de valeurs mobilières | Revenue from securities | Produit |
Financial Revenues (75)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 751 | Revenus de créances | Revenue from receivables | Produit |
| 758 | Autres revenus financiers | Other financial revenues | Produit |
Exceptional Revenues (76)
| Account | Description (FR) | Description (EN) | Type |
|---|---|---|---|
| 761 | Produits exceptionnels | Exceptional revenues | Produit |
Account Type Legend
- P]: Passif (Liability/Equity side of balance sheet)
- A]: Actif (Asset side of balance sheet)
- A.I., A.II., etc.: Balance sheet classification codes
- Charge: Expense account (appears on income statement)
- Produit: Revenue account (appears on income statement)
Notes
-
Sub-accounts: Most accounts can have sub-accounts for detailed tracking (e.g., 411.001, 411.002 for different customers)
-
Custom Accounts: Businesses can create custom sub-accounts within the PCN structure, but main account numbers must follow PCN standards
-
Compliance: All accounts must be classified according to PCN 2020 standards for Luxembourg compliance
-
Complete Reference: This table shows the most commonly used accounts. For the complete official PCN, refer to the Règlement Grand-Ducal du 12 septembre 2019 or your accounting software documentation.
Related Sections
- 26.2 PCN Structure: The Seven Account Classes
- 26.3 Account Numbering System and Conventions
- 26.4 PCN Account Mapping for Common SME Transactions