FILING AND CONSULTING ANNUAL ACCOUNTS IN BELGIUM Dirk Tuymans - National Bank of Belgium
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1 FILING AND CONSULTING ANNUAL ACCOUNTS IN BELGIUM Dirk Tuymans - National Bank of Belgium
2 FILING OF ANNUAL ACCOUNTS Filing of annual accounts before 2004 very high degree of standardisation: 98% of all enterprises use a standard model several software vendors offering offline software for drawing up annual accounts low filing charges for annual accounts on diskette (as opposed to annual accounts on paper) modernisation of the Belgian Companies Register in 2003 => strong incentives to start up a project to file annual accounts via the Internet
3 FILING OF ANNUAL ACCOUNTS January 2004 enterprises started to file annual accounts over the Internet serious limitations: only during office hours only digital certificates issued by the NBB only structured data files in the form of a text file (specific NBB format) only bank cards accepted as payment method in close cooperation with accounting institutes and software vendors legislator and federal government
4 FILING OF ANNUAL ACCOUNTS Phase 1: Introduction Internet = max. 15%
5 FILING VIA THE INTERNET: CBSO IN MOTION By June 2006: extension of opening hours use of additional digital certificates, already used for other e-government applications the authentication certificate found on the electronic identity card of Belgian citizens a qualified certificate from three commercial certificate authorities introduction of new methods of payment bank transfer credit card
6 FILING OF ANNUAL ACCOUNTS Phase 2: Growth Internet = max. 30%
7 FILING VIA THE INTERNET: CBSO IN MOTION "Turning point" April 2007: abolition of filing on diskette introduction of the XBRL format for enterprises 300,000 entities involved free online software "Sofista" for drawing up annual accounts real administrative simplification for enterprises: net savings of 17.3m EUR (23% of all filing charges) in 2008 introduction of the PDF format for enterprises and NPOs, as provided for in the First EU Directive
8 FILING OF ANNUAL ACCOUNTS Phase 3: Maturity Internet = min. 85%
9 FILING VIA THE INTERNET: CBSO IN MOTION April 2008: open 24/7/365 (except on Sunday mornings - maintenance) additional use of the certificate on the EID for 760,000 foreigners residing in Belgium introduction of the XBRL format for NPOs 7,000 entities involved extension of the free online software "Sofista" real administrative simplification for NPOs: net savings of 0.5m EUR (45% of all filing charges) in 2008
10 FILING VIA THE INTERNET: CBSO IN MOTION March 2009: limitation of filing on paper to enterprises with a turnover of < 500,000 EUR, NPOs and foreign companies, as provided for in the First EU Company Law Directive
11 FILING OF ANNUAL ACCOUNTS At present Internet = 96.8% (92.8% XBRL and 4.0% PDF) Paper = 3.2%
12 CONSULTING ANNUAL ACCOUNTS Online consultation started in November /7/365 Limitations: access restricted to registered clients (login + password) subscription fee only current calendar year + last 3 calendar years only in the form of a PDF file
13 CONSULTING ANNUAL ACCOUNTS Phase 1: Introduction Internet = max. 30,000 downloads
14 CONSULTING VIA THE INTERNET: CBSO IN MOTION As from February 2008: no access restrictions free of charge current calendar year + last 5 calendar years note: 2/3 of the downloaded annual accounts concern SMEs (also during the financial crisis - end of 2008) > Central Balance Sheet Office > Consulting annual accounts > Application
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16 CONSULTING ANNUAL ACCOUNTS Phase 2: Growth Internet = max. 300,000 downloads/month
17 CONSULTING VIA THE INTERNET: CBSO IN MOTION Future (end of 2009): all annual accounts filed in the form of an XBRL file will be available in this format in the same online application (free of charge) note: all XBRL files are already available via Webservices (paying application); target group: major data vendors
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