Which business class does your company belong to?

Filing financial statements makes your company's financial information publicly available to anyone interested in it. Filing financial statements is a legal requirement for many businesses. Below is an overview of which business classes there are and the filing options that go with them.

Do you need to file? Yes or no?

BVs, NVs, coöperaties (cooperatives) and onderlinge waarborgmaatschappijen (mutual insurance associations) are examples of legal structures that are required to file their financial statements. Owners of an eenmanszaak (sole proprietorship) do not need to file financial statements.

See which business class your organisation belongs to

To do this, you look at the financial figures for the past 2 years. You pay attention to 3 things:

  • How much the business is worth (assets)
  • How much the business earned (net turnover)
  • How many people it employed (number of employees)

The business belongs to a particular business class if it meets at least 2 of the points in the table below for 2 consecutive years

Example: Business X belongs to the medium category with net turnover of €38 million and 180 employees if it has assets of €350,000.

  

Assets

Net turnover

Number of employees

Micro

< € 450,000 

< € 900,000 

< 10 people

Small

€ 450,000 - € 7.5 mln 

€ 900,000 - € 15 mln 

10 - 50 people

Medium

€ 7,5 - € 25 mln 

€ 15 - € 50 mln 

50 - 250 people

Large

> € 25 mln 

> € 51 mln 

> 250 people

Do you want to know more about filing for one of these business classes? Then click on the name of the class in the table.

Do you want to file financial statements yourself?

Then log in using eHerkenning, email, or an access code.

Do you have your financial statements filed by an accountant or bookkeeper?

Authorise them to use the Zelf Deponeren portal. Most accountants or bookkeepers use financial software to file via SBR.

Frequently asked questions

If you are unable to file your financial statement, please contact us by telephone or via the contact form.