How can you file your financial statements?
- 8 Nov 2023
- Edited 15 May 2023
- 3 min
- Managing and growing
Most businesses must file their financial statements electronically, using SBR. The table below provides an overview of the various filing options for your business. The method of filing depends on your business category.
Information on (electronic) filing in a number of specific situations is available in the document Electronic filing requirement (only in Dutch). In case of doubt, consider engaging an intermediary.
|Micro||Yes||Yes||Financial years ending no later than 31 December 2015|
|Small||Yes||Yes||Financial years ending no later than 31 December 2015|
|Medium||Yes||Yes||Financial years ending no later than 31 December 2016|
|Large||Yes||No||Financial years ending no later than 31 December 2023*|
|Publicly listed entities||Check with AFM until which date filing on paper is allowed|
* At present, large legal entities and associated medium-sized legal entities are still exempt from the obligation to deposit via SBR. The intention was that this exemption would expire as soon as the European obligations would come into effect for issuers who had to report to the AFM. It has now been decided that this exemption will continue for longer. It is expected that large legal entities and associated medium-sized legal entities will have to file digitally from financial year 2024 or 2025.
Micro or small business category
Fr om the 2016 financial year, entrepreneurs in the micro or small business category only have the option of (arranging for) electronic filing. You can use the online service for filing your financial statements yourself, Filing your financial statements yourself, to directly file your (company) financial statements electronically with the Netherlands Chamber of Commerce KVK. It is also possible to file your financial statements by means of financial software (SBR).File your financial statements
After submitting the financial statements electronically, they are immediately visible and retrievable in the Handelsregister (Business Register). You will receive confirmation, including a copy in PDF format, by email, after which you can immediately check whether it has been properly processed.
Medium-sized business category
You can send financial statements for financial years starting prior to 1 January 2017 by post or email. You cannot hand in a copy at a KVK office.
Kamer van Koophandel
3000 DP Rotterdam
We record the date of receipt of your financial statements sent in by post or email as the filing date. You will not receive a confirmation.
Under what circumstances can I file my medium-sized company's financial statements in hard-copy?
If your situation meets one of the following criteria:
- The financial year starts prior to 1 January 2017.
- The company is part of a group, of which the Dutch parent company in the business category 'large'.
- The company is part of a group, of which the parent company is established in an EU country.
- The financial statements have been drawn up according to the requirements of another EU country.
- The financial statements have been drawn up according to the requirements of the business category 'large'.
- The legal business structure is a non-European one, for example a Delaware Corporation. Note: if the business is a formally foreign company, you will have to file 2 sets of financial statements: 1 in accordance with the requirements of the country of origin, and 1 in accordance with Dutch legislation - in other words, electronically.
Also see the document Electronic filing requirement (only in Dutch).
I believe I should be allowed to file on paper. What can I do?
Most companies can only deposit electronically, via SBR. If you are of the opinion that you should be allowed to deposit the financial statements on paper, we request that you send the documents in PDF and your motivation to: email@example.com. We will process your request.
We record the date of receipt of your financial statements sent in by post or email as the filing date.
Large business category
Kamer van Koophandel
3000 DP Rotterdam
We record the date of receipt of your financial statements sent in by post or email as the filing date. You will not receive a confirmation of receipt for financial statements filed by post or email.
Engaging an intermediary
Filing your financial statements yourself can be a demanding task. If you run into any difficulties, consider contacting a financial intermediary, such as a bookkeeper, tax consultant or accountant, who can draw up your financial reports and send them to various bodies.
Please contact us for more information.