Possible reasons for refusing validation:

• For each Belgian entity, the Tax Identification Number (TIN) must be mentioned in the FPS Finance identification database.
• If the consolidated Ultimate Parent Entity (UPE) does not have a “BE” jurisdiction, an additional PDF must be uploaded with the CBE number application form.
• The end date of the fiscal year must be set after the start date.
• At least one of the elements of the UPE “Globestatus” must be “UPE”.
• At least one of the elements of the “Globestatus” of the “Intermediated Parent Entity” (IPE) must be “IPE”.
• At least one of the elements of the “Globestatus” of the “Partially owned Parent Entity” (POPE) must be “POPE”.
• There can be a minimum and a maximum of one consolidating UPE.
• Underlying entities are only allowed if the parent entity is located in Belgium.
• At least one of the elements of the “Globestatus” must be an “Excluded Entity” if the “ExcludedEntity” field has been specified.
• TIN format: numbers and letters only, no special characters and/or spaces allowed
• The names of the MNE group and the consolidating UPE must not be the same.
• Only Belgian entities are allowed as “large-scale domestic groups”.
• A CBE number already exists.
• No mandate
• The mandate is not valid.
• The name of the group is identical to the name of the consolidating ultimate parent entity.
• Missing constituent entity/entities
• Error in address/registered office
• Error in the national register number or Bis number of the natural person acting as the authorised representative of the legal entity
• Missing data as regards the contact point
• The group is not concerned by Pillar 2