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

Many businesses are legally required to file their financial statements. By filing your financial statements, your business's financial information becomes available to anyone who is interested in it. In the case of large businesses, you are required to file electronically for the past financial year as of 1 January 2026.

You can do this in the following formats:

XBRL (SBR Instance) or XHTML/iXBRL (SBR Report Package).

  • XBRL: standardised, but less flexible. This is not (yet) possible via the Zelf Deponeren portal. You need to use SBR software for this.
  • iXBRL: readable by both humans and machines, mandatory for reporting sustainability reports. This is possible via both the Zelf Deponeren portal and SBR software.

Good to know: the auditor's report must be filed in the same format as the financial statement.

Not sure which business class you fall into?

Check our explanation of business classes.

How to file

Entrepreneurs in the large business category can file their financial statements in 2 ways. In the Zelf Deponeren portal, you can file your separate and/or consolidated financial statements directly with KVK in digital form. You can also have your financial statements filed by your accountant or bookkeeper. They often use financial software for this and file via SBR.

Not sure whether you need to file?

Check to see whether filing is mandatory in your situation.

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

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

Financial years up to and including 2024

For financial years up to and including 2024, documents may be filed in PDF format. There is no need to contact us. This applies to the following companies:

  • 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 main business outside the EU and a branch 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 the rules of the Netherlands. Both sets of financial statements must be filed in the Netherlands.