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30.5 eCDF Platform: Electronic Submission

Overview​

The eCDF (Electronic Corporate Documents Filing) platform is Luxembourg's mandatory electronic filing system for annual accounts and other corporate documents. All companies must file their annual accounts electronically through eCDF, replacing the previous paper-based filing system.

eCDF Platform Features​

Electronic Filing System​

eCDF provides:

  • Secure electronic filing of annual accounts
  • Integration with RCS (Registre de Commerce et des SociĂ©tĂ©s)
  • Digital signature capabilities
  • Document management
  • Filing history and tracking

Mandatory Electronic Filing​

Article 30 of the Accounting Law requires electronic filing of annual accounts through the eCDF platform.

Exceptions: Very limited exceptions may apply in specific circumstances, but electronic filing is the standard requirement.

eCDF Registration and Access​

Registration Requirements​

To use eCDF, companies must:

  1. Register with eCDF platform
  2. Obtain digital certificates for authentication
  3. Set up authorized users
  4. Complete registration process

Access Methods​

Access Options:

  • Direct access: Through eCDF portal with digital certificate
  • Authorized representative: Through accountant or legal advisor
  • Software integration: Through accounting software with eCDF integration

Filing Process Through eCDF​

Step 1: Prepare Documents​

Required Documents:

  • Balance sheet (in required format)
  • Income statement (in required format)
  • Notes (in required format)
  • Audit report (if applicable)
  • Management report (if applicable)

Step 2: Format Documents​

File Formats:

  • XML format: Preferred format for structured data
  • PDF format: For supporting documents
  • Excel format: For certain supplementary documents

Format Requirements:

  • Must comply with eCDF technical specifications
  • Must be validated before submission
  • Must include required metadata

Step 3: Upload and Validate​

Upload Process:

  1. Log in to eCDF platform
  2. Select filing type (annual accounts)
  3. Upload documents
  4. Validate format and content
  5. Review uploaded documents

Validation:

  • System validates file format
  • System validates required fields
  • System checks for completeness
  • Errors must be corrected before submission

Step 4: Digital Signature​

Digital Signature:

  • Documents must be digitally signed
  • Signature confirms authenticity
  • Signature binds the company to the filing

Step 5: Submit and Confirm​

Submission:

  1. Review all uploaded documents
  2. Apply digital signature
  3. Submit filing
  4. Receive confirmation
  5. Save confirmation for records

eCDF Technical Requirements​

File Format Specifications​

XML Format:

  • Must follow eCDF XML schema
  • Must include all required elements
  • Must validate against schema

PDF Format:

  • Must be searchable PDF
  • Must include proper metadata
  • Must be properly formatted

Digital Certificate Requirements​

Certificates:

  • Must be issued by recognized certificate authority
  • Must be valid and not expired
  • Must be properly installed

Benefits of Electronic Filing​

Efficiency​

Advantages:

  • Faster processing
  • Immediate confirmation
  • Reduced paperwork
  • Automated validation

Accuracy​

Benefits:

  • Format validation prevents errors
  • Required fields enforced
  • Consistency checks
  • Reduced manual errors

Accessibility​

Advantages:

  • 24/7 access to platform
  • Online filing history
  • Easy document retrieval
  • Public access to filed accounts

Luxembourg Compliance Note​

Critical Requirements:

  • Mandatory electronic filing: Must file through eCDF
  • Digital signature: Documents must be digitally signed
  • Format compliance: Must follow eCDF technical specifications
  • Timely filing: Must meet 7-month deadline
  • Record keeping: Keep confirmation of filing

Common Issues:

  • Technical problems: Platform access or upload issues
  • Format errors: Documents not in required format
  • Certificate issues: Digital certificate problems
  • Validation failures: Documents not passing validation
  • Missing documents: Not including all required documents

Think It Through​

Artisan Boulangerie needs to file their annual accounts. They have prepared the balance sheet, income statement, and notes. What steps must they take to file through eCDF? What technical requirements must they meet?

Concepts in Practice​

eCDF Filing Process

TechLux Solutions annual accounts filing:

Preparation:

  • Annual accounts prepared in required format
  • Documents converted to XML format
  • Digital certificate obtained and installed

Filing Process:

  1. Access eCDF: Log in with digital certificate (15 July 2025)
  2. Select filing type: Annual accounts filing
  3. Upload documents: Upload XML files for balance sheet, income statement, notes
  4. Validate: System validates format and content
  5. Review: Review uploaded documents for accuracy
  6. Digital signature: Apply digital signature to documents
  7. Submit: Submit filing to RCS
  8. Confirmation: Receive filing confirmation (15 July 2025)

Result: Accounts filed electronically, confirmation received, publicly accessible through RCS portal.

Timeline: Filed on 15 July 2025 (well before 31 July deadline)