How can you file your financial statements?

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.

 

 SBR Online Hard-copy 
MicroYesYesFinancial years ending no later than 31 December 2015
SmallYesYesFinancial years ending no later than 31 December 2015
MediumYesYesFinancial years ending no later than 31 December 2016
LargeYesNoFinancial years ending no later than 31 December 2024*
Publicly listed entities  Check with AFM until which date filing on paper is allowed
Publicly listed entities, not required to file by AFMNoNoPaper or email. For XHTML format please contact KVK Servicecenter

 

* Starting in fiscal year 2025, business owners in the large business class will be required to file their financial statements electronically via SBR. For information, consult the Standard Business Reporting(SBR) website.

Micro or small business category

From 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

Entrepreneurs in the medium-sized business category can file their financial statements electronically in XBRL format, by means of financial software using SBR.

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
Team Deponeringen
Postbus 1544
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: sbr.ontheffing@kvk.nl. 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

Entrepreneurs in the large business category should file their financial statements electronically by means of financial software using SBR, by post or by email. Financial statements cannot be filed at the counter. As of fiscal year 2025, entrepreneurs in the business class large will be required to file their financial statements electronically via SBR. For information, consult the Standard Business Reporting (SBR) website.

Kamer van Koophandel
Team Deponeringen
Postbus 1544
3000 DP Rotterdam

Email: jaarrekening.groot@kvk.nl

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.

More information

Please contact us for more information.