Annual work planning: your clients' deadlines in one overview
A Dutch BV or unlisted NV prepares its annual accounts within five months, a cooperative or foundation within six. Filing no later than after twelve months. Plan the annual work back per client.
The short answer
For a BV or unlisted NV, the board prepares the annual accounts within five months; extension by at most five months is possible. For cooperatives, mutual insurance associations and foundations or associations under Title 9, six months applies, extendable by at most four. The latest filing deadline is twelve months after the end of the financial year. Plan the annual work back from those dates.
The statutory deadlines at a glance
| Deadline | When | Basis |
|---|---|---|
| Preparing (BV and unlisted NV) | Within five months after the end of the financial year; the general meeting can extend by at most five months on the grounds of special circumstances | art. 2:210(1) and art. 2:101(1) DCC |
| Preparing (listed NV) | Within four months; this period cannot be extended | art. 2:101(1) DCC |
| Preparing (cooperative and mutual insurance association) | Within six months, with at most four months' extension by the general meeting; adoption no later than one month after the end of the period | art. 2:58(1) DCC |
| Preparing (foundation or association under Title 9) | Within six months, with at most four months' extension; adoption no later than one month after the end of the period. For a foundation, adoption is by the body designated in the articles, otherwise the supervisory body and failing that the board | art. 2:300(1) and (3) DCC, art. 2:49(1) and (3) DCC |
| Filing after adoption | Within eight days after adoption | art. 2:394(1) DCC |
| Not adopted in time | Two months after the end of the preparation period: file the prepared annual accounts without delay stating that they have not yet been adopted | art. 2:394(2) DCC |
| Latest filing date | Twelve months after the end of the financial year | art. 2:394(3) DCC |
You can find the text of these articles in Book 2 DCC on wetten.overheid.nl. Foundations and associations only fall under Title 9 if they meet art. 2:360(3) DCC.
Worked examples: calendar year and non-calendar financial year
| Financial year ends | Prepare no later than | After maximum extension | File no later than |
|---|---|---|---|
| 31 December 2025 | 31 May 2026 | 31 October 2026 | 31 December 2026 |
| 30 June 2025 | 30 November 2025 | 30 April 2026 | 30 June 2026 |
| 31 March 2026 | 31 August 2026 | 31 January 2027 | 31 March 2027 |
The examples apply to a BV or unlisted NV. For a cooperative or foundation with a calendar financial year 2025, the preparation date is 30 June 2026, after maximum extension 31 October 2026; the latest filing date remains 31 December 2026.
Note the intermediate deadline of art. 2:394(2) DCC. For a BV with a calendar financial year 2025 without extension, the preparation period ends on 31 May 2026. If the annual accounts have not been adopted on 31 July 2026, the board files the prepared annual accounts without delay. With maximum extension that moment falls on 31 December 2026, coinciding with the latest filing date. You can make a one-off calculation with the filing deadline calculator.
How to spread the peak
- Request documents in the first quarter, with one fixed questionnaire per client. What is in by March does not have to be chased in May.
- Start with the files that require the least judgement, such as micro BVs with a stable picture. Keep the capacity of experienced staff for files with estimates and going concern questions.
- Plan the review as a separate step with its own capacity. A review that falls in the last week becomes a formality.
- For a BV whose shareholders are all also directors, use the possibility of art. 2:210(5) DCC: signing by all directors and supervisory directors then also counts as adoption, if the other persons entitled to attend meetings have agreed and the articles of association do not exclude it.
- Align the annual accounts planning with the corporate income tax returns. Tax service providers can request an extension for several clients at once via the becon extension, with a submission schedule that the Dutch Tax Administration monitors.
How Jaarrekening.io monitors the deadlines
In every file, the platform calculates per financial year and by legal form the preparation date, the preparation date after maximum extension, the date of art. 2:394(2) DCC and, as soon as you fill in the adoption date, the latest date to file within eight days. If the prepared annual accounts have not been adopted two months after the preparation period, the file shows a warning.
The Client management module puts those deadlines for all your clients in one overview:
- per financial year the preparation deadline by legal form, the deadline of art. 2:394(2) DCC and the twelve-month filing deadline, from the financial year dates;
- the preparation deadline counts as completed as soon as the financial year has been internally approved;
- own deadlines and reminders, a filter per staff member and an export to your calendar (ics);
- tax deadlines for the next 120 days from each entity's tax profile (VAT, ICP return, payroll taxes, CIT and income tax) and a progress meter for the becon submission schedule;
- one button that creates an annual accounts engagement and a filing engagement for the year for every active client.
The overview across all clients is in the Client management module, which is built but not yet in the app menu. The deadlines per financial year in the file are available as normal. If you want to use the module, please contact us; the amounts for the modules you can add are on the pricing page.
Frequently asked questions
When must a BV prepare its annual accounts?
Within five months after the end of the financial year. The general meeting can extend that period by at most five months on the grounds of special circumstances (art. 2:210(1) DCC).
Which preparation deadline applies to a cooperative or foundation?
Six months after the end of the financial year, with at most four months' extension; adoption follows no later than one month after the end of that period (art. 2:58, 2:49 and 2:300 DCC). A foundation or association only falls under Title 9 if it meets art. 2:360(3) DCC.
What if the annual accounts are not adopted in time?
Then the board files the prepared annual accounts without delay, stating that they have not yet been adopted. That duty arises two months after the end of the preparation period (art. 2:394(2) DCC).
Do different deadlines apply to a non-calendar financial year?
No, the same deadlines, but counted from the end of the non-calendar financial year. If the financial year ends on 30 June 2025, the latest filing date is 30 June 2026.
Can the DGA adopt the annual accounts without a meeting?
Yes, if all shareholders are also directors. Signing by all directors and supervisory directors then counts as adoption, provided the other persons entitled to attend meetings agree and the articles of association do not exclude it (art. 2:210(5) DCC).
What happens if a client files late?
Filing late is an economic offence. In the bankruptcy of a BV it is also presumed that the board performed its duties improperly and that this is an important cause of the bankruptcy (art. 2:248(2) DCC).
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Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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