How to file your annual Accounts on eCDF Luxembourg - 2026 Guide

Step-by-step procedure to connect to ecdf.lu, prepare XBRL-compliant statements and meet AED deadlines — or delegate everything to our licensed accountants.

Filin LBR Fiduciaire Comptable Financial ServicesFiling LBR

What is eCDF Luxembourg?

eCDF (electronic Common Data Format) is the official Luxembourg portal managed by the AED (Administration de l'Enregistrement, des Domaines et de la TVA) for the electronic filing of annual accounts and corporate tax returns. It replaced paper-based filing and has been mandatory for most commercial entities since 2012.

The platform is accessible at ecdf.lu and is distinct from the RCSL (Register of Commerce) deposit — filing on eCDF satisfies the AED tax obligation; a separate RCSL filing is required for publication of the accounts in the official gazette (RESA).


Important: ecdf.lu is the AED's official portal. financialservices.lu is a licensed Luxembourg fiduciary that prepares and submits eCDF filings on behalf of companies. We do not operate the eCDF platform itself.

Which companies must file through eCDF?

All Luxembourg commercial companies (SA, SARL, SARL-S, SCA, SCS, SNC, SE, SOPARFI) that exceed at least one of the micro-enterprise thresholds must submit full annual accounts via eCDF:

Balance sheet total > €350,000

Net turnover > €700,000

Average headcount > 10 employees

Micro-enterprises below all three thresholds file a simplified abbreviated balance sheet. Regulated entities (RAIF, SIF, SICAR) follow CSSF-specific formats but still use the eCDF infrastructure.

eCDF Login & Filing — Step by Step

Before you start: You will need a valid LuxTrust credential (Smartcard, Token or LuxTrust Mobile) or an eIDAS-compliant electronic identity. The company must already be registered in eCDF by an authorised signatory.

1. Access ecdf.lu and authenticate

Go to ecdf.lu. Select your login method: LuxTrust Token, Smartcard or LuxTrust Mobile. First-time users must request access via the AED portal — allow 5–10 business days for credential activation.

LuxTrust / eIDAS


2. Select the correct company and fiscal year

Once logged in, select the company by its

numéro matricule

. Choose the accounting period (fiscal year) for which you are filing. Verify that the opening balance matches the prior year's closing balance before proceeding.

Matricule AED

3. Prepare and upload the XBRL file

Export the XBRL/XML file from your accounting software (Sage BOB, Exact, or a dedicated Luxembourg XBRL generator). The file must conform to the

AED taxonomy

currently in force. Upload the file and run the built-in validation check.

XBRL — AED Taxonomy

4. Attach supporting documents

Upload scanned PDFs of: the signed minutes of the shareholders' meeting approving the accounts, the auditor's report (if applicable), and the management report. All documents must be legible and bear original signatures or qualified electronic signatures (QES).

PV AG — Rapport Commissaire

5. Submit and save the acknowledgement receipt

Confirm the submission. eCDF generates a

date-stamped acknowledgement

(accusé de réception). Save and archive this document — it is your legal proof of timely filing in case of AED audit or dispute.

Save Receipt

File separately with the RCSL (RESA)

eCDF filing does not replace the RCSL deposit. Log into

resa.lu

to publish the approved accounts in the Luxembourg official gazette within one month of the shareholders' meeting. Both filings are required to be fully compliant.

RCSL — RESA Publication

Key eCDF Deadlines 2026


Late filing penalties: Failure to file before the deadline may result in AED administrative penalties and, in persistent cases, the RCSL may initiate dissolution proceedings under the amended Companies Act.

Most Common eCDF Errors and How to Fix Them

ErrorCauseFixFrequency
XBRL validation failureIncorrect taxonomy version or missing mandatory elementsRe-export from accounting software using current AED taxonomy; revalidate before uploadVery High
Balance sheet mismatchTotal assets ≠ total liabilities + equityReconcile FX rounding, suspense accounts and intercompany eliminationsHigh
Filing before AGMAccounts submitted before the shareholders formally approved themOnly submit after the AGM minutes are signed and dated; upload PV as supporting docMedium
Wrong matriculeCompany identifier entered incorrectly at loginCross-check the 11-digit matricule on the AED registration certificateMedium
Expired LuxTrust credentialToken or certificate lapsed before filing dateRenew at LuxTrust.lu well before the deadline — renewal takes 3–5 business daysCommon
Missing auditor's reportCompany above statutory audit threshold filed without the reportRequest the réviseur to issue the report before filing; eCDF will reject the submissionLow


eCDF Luxembourg, Frequently Asked Questions


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