The method of filing depends on your business category. The table below provides an overview of the various filing options for your business. Information on (electronic) filing in a number of specific situations is available in the document Electronic filing requirement (only in Dutch).
|SBR ||Online ||Hard-copy |
|Micro||Yes||Yes||Financial years starting no later than 31 December 2015|
|Small||Yes||Yes||Financial years starting no later than 31 December 2015|
|Medium||Yes||Yes||Financial years starting no later than 31 December 2016|
|Large||Yes||No||Financial years starting no later than 31 December 2021*|
|Publisly listed entities||Check with AFM until when the financial statements may be filed on paper|
* At present large legal entities and associated medium-sized legal entities are still except from the obligation to deposit via SBR. The intention was that this exception 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 exception 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 2022.
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 Chamber of Commerce. It is also possible to file your financial statements by means of financial software (SBR).
File your financial statements (only in Dutch)
After submitting the financial statements electronically, they are immediately visible and retrievable in the Handelsregister (Commercial Register). You will receive confirmation, including a copy in PDF format, by e-mail, after which you can immediately check whether it has been properly processed.
Medium business category
Entrepreneurs in the medium business category can file their financial statements electronically by means of financial software using SBR.
If you are of the opinion that you can still deposit the financial statements on paper, we request that you send these documents in PDF including your motivation to: firstname.lastname@example.org. We will then process your request.
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 e-mail.
Kamer van Koophandel
3000 DP Rotterdam
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 (only in Dutch) us for more information.