RJ (Richtlijnen voor de Jaarverslaggeving)
Authoritative guidelines of the Dutch Accounting Standards Board (Raad voor de Jaarverslaggeving) that elaborate Title 9 Book 2 DCC. For micro and small entities there is a separate volume (RJk).
What is the RJ?
Authoritative guidelines of the Dutch Accounting Standards Board (Raad voor de Jaarverslaggeving) that elaborate Title 9 Book 2 DCC. For micro and small entities there is a separate volume (RJk).
The Dutch Accounting Standards Board publishes guidelines for the interpretation and application of reporting standards. There is a separate volume for small entities. The statutory provisions of Book 2 remain the starting point.
How does it work?
art. 2:362(1) DCC requires the annual accounts to give a true and fair view according to standards regarded as acceptable in society. The law does not elaborate those standards further. The Dutch Accounting Standards Board does so with the Richtlijnen, from tangible fixed assets (212) and inventories (220) to equity (240), provisions (252) and the profit and loss account (270).
There are two volumes. The RJ volume is intended for medium-sized and large entities, the RJk volume for micro and small entities, with A chapters for general topics, B chapters per topic and chapter M1 for micro entities. Both appear in September before the year in which they take effect; the Ten Geleide lists the changes (rjnet.nl).
Example
A BV with € 9 million balance sheet total, € 20 million turnover and 60 employees is medium-sized two years in a row and applies the RJ volume. It replaces the roof of its warehouse for € 100,000 and designates the roof as a major component. RJ 212 then treats the replacement as an investment: the roof is capitalised and depreciated over its own useful life, at 25 years € 4,000 per year. A repaint of € 15,000 that recurs every five years is major maintenance and may run through a maintenance provision: € 3,000 per year. That distinction is in the Richtlijn, not in the law.
In the annual accounts
Accounting policies in the notes; guidelines steer the treatment of the balance sheet and P&L.
Difference from Title 9 Book 2 DCC
Title 9 is law and binds every entity that falls under it. The Richtlijnen are not law: they describe what is regarded as acceptable in society, but in case of conflict the statutory text prevails. In the accounting policies you therefore name both: prepared in accordance with Title 9 Book 2 DCC and the Richtlijnen voor de jaarverslaggeving.
Common mistakes
- Presenting the RJ as statutory text
- Applying an old edition of the guidelines without checking the year
What to watch for
- Use the edition for the financial year: edition 2026 applies to reporting years beginning on or after 1 January 2026, edition 2027 to reporting years from 1 January 2027; earlier application is recommended (RJk A1.107).
- Micro and small entities follow the RJk volume. If a topic is not covered there, it refers to the RJ volume or you choose your own treatment that results in relevant and reliable reporting.
- If you grow from small to medium-sized, check which exemptions lapse; chapter 315 deals with the exemptions for medium-sized entities.
Legal basis and sources
Richtlijnen voor de jaarverslaggeving (Dutch reporting guidelines)
Frequently asked questions
Are the Richtlijnen voor de jaarverslaggeving mandatory?
They are not law, but they fill in what is regarded as acceptable in society (art. 2:362(1) DCC). In practice they are therefore followed.
Where can the Richtlijnen be consulted?
The volumes are published by Wolters Kluwer. On rjnet.nl you find the Ten Geleides (introductions) with the changes per edition and the RJ-Uitingen (RJ Pronouncements) with draft texts.
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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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