KVK (Dutch Chamber of Commerce)
The organisation where Dutch legal entities with a filing obligation submit their annual accounts and where the Business Register is kept. Digital filing is possible via Zelf Deponeren Jaarrekening or SBR software.
What is the KVK?
The organisation where Dutch legal entities with a filing obligation submit their annual accounts and where the Business Register is kept. Digital filing is possible via Zelf Deponeren Jaarrekening or SBR software.
The Chamber of Commerce (Kamer van Koophandel) keeps the Business Register and receives the publication documents of legal entities with a filing obligation. Registration in the register is something other than publishing the annual accounts. Check the applicable submission route.
How does it work?
The Chamber of Commerce keeps the Business Register and receives the annual accounts that legal entities must make public (art. 2:394(1) DCC). It registers the documents but does not check the content. Filing is electronic: micro, small and medium-sized entities via SBR, and large entities also for financial years starting on or after 1 January 2025 (Stb. 2024, 428). Only issuing institutions, which report to the AFM (the Dutch Authority for the Financial Markets), are excluded.
There are two routes. In the Zelf Deponeren Jaarrekening portal, micro and small entities enter the figures; any legal entity can submit an already prepared set of annual accounts there. Those who file for many companies use software that submits via SBR.
Example
A BV with financial year 2025 and one director who is also the sole shareholder signs the annual accounts on 12 March 2026; with that they are adopted. They must be with the KVK by 20 March 2026 . The BV is micro, with a balance sheet total of € 210.000: in the portal the director fills in the abridged balance sheet, with the date of adoption. If the annual accounts had not yet been adopted on 31 July 2026 and the preparation period had not been extended, the board would have had to file the prepared annual accounts without delay, stating that they have not yet been adopted (art. 2:394(2) DCC).
In the annual accounts
Not a balance sheet item; recipient of published documents.
Difference from the Dutch Tax Administration (Belastingdienst)
The corporate income tax return goes to the Dutch Tax Administration, the annual accounts to the KVK. These are separate obligations with their own deadlines and documents. An extension for the return gives no extension for filing, and a submitted return is not a filed set of annual accounts. See extension for CIT and the KVK.
Common mistakes
- Confusing the KVK number with the RSIN
- Treating registration as filing
What to watch for
- State the day of adoption; the law requires this (art. 2:394(1) DCC).
- Keep the confirmation of receipt and check that the correct financial year appears in the Business Register.
- Filing late is a punishable offence and, in a bankruptcy, can lead to personal liability of directors.
- Micro and small entities can enter the figures in the portal; medium-sized and large entities submit a prepared file.
Legal basis and source
art. 2:394 DCC
Frequently asked questions
Does the KVK check my annual accounts?
No. The KVK registers the documents you submit and does not check their content. Accuracy and timeliness remain the responsibility of the board.
Does the KVK grant an extension if the annual accounts are not ready on time?
No. The law has no extension for filing. The general meeting can, however, extend the period for preparation by at most five months; the final date remains twelve months after the end of the financial year.
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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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