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 endiing no later than 31 December 2015
MediumYesYesFinancial years ending no later than 31 December 2016
LargeYesNoFinancial years ending no later than 31 December 2022*
Publicly 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 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 2023.

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 (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-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 holding of which the parent company is in the business category 'large'.
  • The company is part of a holding of which the parent company is established in an EU country.
  • The financial statements have been drwan up according to the requirements of another EU country.
  • The financial statements have been drwan up according to the requirements ofthe business category 'large'.
  • The legal business structure is a non-European one, for example a Delaware Corporation. Note: if the business is a formally forein 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 e-mail.

Kamer van Koophandel
Team Deponeringen
Postbus 1544
3000 DP Rotterdam

E-mail: 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 (only in Dutch) us for more information.

Last updated on 8 June 2021

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