Standard chart of accounts - plan comptable normalisé

Standard chart of accounts

Standard chart of accounts (plan comptable normalisé, PCN), as defined by the Grand-Ducal Regulation of 12 September 2019.

The Grand-Ducal Regulation of 10 June 2009 was the first regulation defining the standard chart of accounts (plan comptable minimum normalisé, PCN) in force in Luxembourg and requiring the chart of accounts used by undertakings to be compliant with the standard chart in its content, presentation and numbering. After 10 years of application, a project of modernisation of the PCN was conducted to better meet the needs of those preparing companies' accounts as well as those of the public administration users; resulting, on 23 September 2019, in the publication in Memorial A of the Grand-Ducal Regulation of 12 September 2019 (GDR) determining the new content of the standard chart of accounts (the new PCN) and abrogating the Grand-Ducal Regulation of 10 June 2009.


Standard chart of accounts

Plan comptable normalisé

Standard-kontenrahmen