Filing annual accounts - general
How you file your financial statement depends on your business size. In most cases, you have to file digitally. Micro, small and middel-sized companies have to file their financial statements digitally in the XBRL format.
You can check that your financial statement has been filed yourself. This is free of charge.
The final deadline for adopting annual accounts is different for each legal entity, but they must always be filed within 12 months of the end of the financial year.
There are several possible causes for an error message. We cannot list them all, but we do have a few tips.
- Check the KVK number, is it correct? Does it exist?
- Check if an adopted financial statement has already been submitted for this financial year.
- Some software does not support special characters in financial statements. If this is the case, contact your software supplier.
- Check the error message using the (Dutch) documentation about the Nederlandse Taxonomie (NT).
Do you suspect a technical error? Contact your software supplier.
If the company is required to file financial statements, you can use Standard Business Reporting (SBR). You file financial statements for companies in the (size) classes micro, small, medium-sized, and large.
There are no charges for filing your financial statements via SBR. But the software you use and the PKIOverheid certificate do cost money. How much depends on several factors, such as which reporting software you use. And you may need a filing module - unless your software provider has one built in. Consult your software provider to find out.
All in all you will need to pay for the software, either with or without a filing module, and the PKIOverheid certificate.
As soon as KVK receives your financial statement, a number of checks is carried out automatically. If there are no errors, you will receive a Digipoort notification that the statement has been received.
If we cannot process the financial statement, you will receive an error notification. After fixing the errors, you can upload your financial statement on Digipoort again.
The size of your company determines the parts of your financial statement you need to include. Companies are divided into 4 classes: micro, small, medium-sized, and large.
See which parts of the financial statement you need to file.
Legal entities such as the bv, nv, coöperatie, and onderlinge waarborgmaatschappij (mutual insurance society) are required by law to file their annual financial statement. Eenmanszaken (sole proprietorships) do not have to file. Find out more about who has to file what.
If you have filed a financial statement that has not been adopted yet, you can replace it with a more recent version (still not adopted), or with the adopted financial statement. You cannot replace a filed financial statement once it has been adopted.
Does an adopted financial statement contain grave errors? Then you can file a statement of disavowal with the Business Register (a désaveuverklaring).
The erroneous financial statement will not be removed. We are not allowed to remove financial statements once they have been adopted, unless KVK has made a publication error.
Filing financial statements yourself (ZDJ)
You can use the online service Zelf Deponeren Jaarrekening to file (single) financial statements directly with KVK.
Applying for an authorisation to file financial statements yourself via Zelf Deponeren Jaarrekening (ZDJ) is free of charge. Requesting authorisation for another company is also free.
Yes, anyone can do so. Your company will receive a letter addressed to the financial administration. The letter contains an authorisation code, which you use to accept or reject the request online.
Choose one of the following options:
Login with an email address and password (Mijn KVK)
- Create a Mijn KVK account (in Dutch). Add the businesses to your account.
- Request authorisation to file the financial statements.
- Log out after filing a financial statement for one bv.
- Login again and select the next business.
Login with e-Herkenning
- Request e-Herkenning.
- Login at KVK (in Dutch).
Login using your access code and password
For this login method, you need an access code and password linked to each bv.
Do you want to retract your own authorisation? Remove the main office of the company from Mijn KVK (in Dutch). You can then add the company again.
Filing general terms and conditions
You can file your general terms and conditions with KVK or with the court. Read more about filing general terms and conditions.
A company can file its general terms and conditions in the Business Register or with an administrative court.
No. Businesses are not required to file their general terms and conditions. But it may be useful to do so.
It costs €18.25 per filed document, per year to file your general terms and conditions with the Netherlands Chamber of Commerce KVK. We will send you an invoice for this amount.
A translation counts as a separate file. For example, if you file your general terms of purchase and general terms of sale along with the English translations of each document, you will pay for 4 filed documents in total.
See also: Filing general terms and conditions
You can terminate your filing by sending an email to email@example.com with the subject line: ‘stopzetting algemene voorwaarden’ (termination filing of general terms and conditions). You will receive confirmation in writing of this removal. Termination of a filing can be done at any time of the year before 31 December. You will then no longer receive an invoice for the following year.
Read more about the invoice for filing your general terms and conditions and view an example (under the heading 'Invoice').
Filing merger and demerger proposal
You can deposit your merger of demerger proposal with the Netherlands Chamber of Commerce KVK electronically or by post.
Read more about filing a merger of demerger proposal
You file your merger or demerger deed with KVK by post.
In most cases, the notary will file the deed and additional documents on your behalf.