File financial statements: business class large

  • 4 December 2025
  • Edited 9 December 2025
  • 1 min

Organisations in business class large can file their financial statements in different ways. Find out below how to file and what the financial statements should contain.

File financial statements for business class large

Filing financial statements is a legal requirement for many businesses. Filing financial statements makes your company's financial information available to anyone interested in it. In the case of the business class large:

  • From 3 February 2025, file voluntarily (but legally) in iXBRL/XHTML format according to SBR. This can be done directly at KVK via the Zelf Deponeren portal. Or you can have your financial statements filed by your bookkeeper or accountant using financial software.

  • From 1 January 2026, you must file electronically for the previous book year. 

Filing financial statements yourself for business class large

Companies in the business class large can file their financial statements via 2 options. In the ZDJ portal, in a number of cases you file the (single) financial statements directly digitally with KVK. This is possible if they are a:

  • Grote rechtspersoon (large legal entity)
  • Commerciële stichting and/or vereniging (commercial foundation and/or association)
  • Middelgrote of grote organisatie zonder winststreven (medium-sized or large not-for-profit organisation)
  • Toegelaten instelling volkshuisvesting (authorised public housing association)
  • Fondsenwervende instelling (fundraising institution)
  • VOF and CV (general partnership and limited partnership)
  • Coöperatie (Cooperative)

Not sure which business class you fall into?

Check our explanation of business classes.

Contents of the financial statement for business class large

The documents to be published for this class of business consist of a:

  • Bestuursverslag (management report)
  • Uitgebreide balans (detailed balance sheet)
  • Uitgebreide winst- en verliesrekening (comprehensive profit and loss account)
  • Uitgebreide toelichting (detailed notes)
  • Accountantsverklaring (auditor's report)
  • Bijzondere rechten inzake zeggenschap in de rechtspersoon (pecial rights of control in the legal entity)
  • Aantal winstbewijzen en dergelijke (number of profit certificates and similar)
  • Nevenvestigingen, hun namen en vestigingslanden (secondary establishments, their names and countries of incorporation)
  • Statutaire regeling en voorstel winstbestemming of verwerking verlies (statutory scheme and proposed profit distribution or treatment of losses)
File a financial statement

Frequently asked questions

This is permitted in the following cases:

  • The company is part of a group with a parent company based in one of the other EU Member States. In that case, the financial statement is prepared in accordance with the standards of that EU Member State. You need an exemption to avoid having to file in the Netherlands.
  • The company is part of a group with a parent company based outside the EU. Or it has its principal business outside the EU and an establishment in the Netherlands. You are probably a formal foreign company and are therefore obliged to file twice. You prepare financial statements in accordance with the rules of the country of provenance. And you prepare financial statements in accordance with Dutch rules. Both sets of financial statements must be filed in the Netherlands.

I believe that an exception applies to me and that I am allowed to submit on paper. What can I do?

For every company that is required to file, it is intended that you file digitally (SBR). Please also refer to the document questions and answers (pdf, in Dutch) on this subject.

Is it not possible for you to file digitally?

Then email your annual report and financial statement in PDF format. Do not use services such as Zivver, FileCap or WeTransfer. Send this, including your motivation, to: sbr.ontheffing@kvk.nl. We will then process your request.

For financial statements received by email or post, we will use the date of receipt as the filing date.

Address for filing by post:

KVK

Team Deponeringen

PO Box 1544

3000 DP Rotterdam