The short answer
After adoption (vaststellen), file (deponeren) the required public documents with the Chamber of Commerce (KVK) within eight days, and never later than 12 months after the financial year end. Eligible entities can use KVK's Zelf Deponeren Jaarrekening (ZDJ) portal; others use Standard Business Reporting (SBR) software. Keep the processing confirmation.
Updated 6 October 2026
Confirm who and what must be filed
A Dutch BV, NV, cooperative or mutual insurance association ordinarily files annual accounts. Some commercially active associations and foundations, particular partnerships with foreign corporate general partners, and foreign entities have distinct obligations. An ordinary sole trader does not file Title 9 annual accounts with KVK. Begin with the legal entity's KVK number and the relevant financial year, rather than a parent's group name. The BV guide explains the separate subsidiary responsibility.
The publication package depends on the class. Micro entities file a limited balance sheet, and small entities an abbreviated balance sheet with notes. Medium-sized and large entities publish more, including a profit and loss account, fuller notes, management report and auditor's report where required. The public copy can be shorter than the annual accounts that the management board prepared (opmaken) and the general meeting adopted. Use the size-class table before entering data into a filing screen.
Choose ZDJ or SBR
| Route | How it works | Typical use |
|---|---|---|
| ZDJ portal | Prepare or upload through KVK's online service | Micro and small entities (prepare and file); medium-sized and large entities (upload adopted accounts) |
| SBR software | Create and transmit XBRL using Dutch taxonomy data | Advisers, repeated filings and the prescribed digital classes |
| Special exemption route | Follow KVK's stated exception procedure | Only when KVK accepts that the normal digital route cannot be used |
KVK says the ZDJ portal is available in English. Micro and small entities prepare and file their accounts in the portal and can log in in three ways: with an e-mail address and password plus an authorisation for the entity, with eHerkenning at level EH2 or higher, or with an access code (toegangscode) and password issued per legal entity. Medium-sized and large entities upload accounts that have already been adopted and can log in only with an e-mail address and password. For a large entity KVK accepts XBRL only through SBR software, while an XHTML/iXBRL report package can go through the portal or SBR software; the auditor's report must be in the same format. Filing through SBR software as a medium-sized or large entity also requires a PKIoverheid certificate. Filing itself is free of charge.
Standard Business Reporting is a submission method; XBRL is the structured data format. A PDF from an accounts tool is useful for review but is not, by itself, proof of an accepted electronic filing. KVK states that micro and small entities have been subject to digital filing since financial year 2016, medium-sized entities since 2017, and large entities from financial year 2025. A narrow exception can require a separate request; do not treat email as a routine substitute.
Steps after adoption
- Record the adoption date, and check whether signing by all directors already counted as adoption (art. 2:210(5) DCC).
- Select the legal entity, financial year and size class in the KVK route you are authorised to use.
- Submit the size-appropriate public information, including adoption status and required accompanying documents.
- Check the portal or Digipoort response for acceptance or rejection, and correct any rejected submission.
- Search the Business Register by the entity's KVK number to confirm the year appears; retain the receipt and submitted copy.
If the general meeting has not adopted the prepared accounts by the relevant deadline, the board must submit the prepared version without an adoption date, then submit the adopted version later (art. 2:394(2) DCC). This does not extend the final deadline of 12 months. An adviser can handle the transmission, but the entity should still obtain evidence that the correct KVK number and year were processed. KVK offers a free status check; the search screen itself is in Dutch.
Example: one BV, two dates
A calendar-year BV adopts its 2025 accounts on 15 July 2026. It must file the relevant public version by 23 July 2026, eight days later. If the BV is small, it can consider ZDJ or an adviser's SBR route; the filed version normally differs from the full accounts. 31 December 2026 is only the final deadline; it does not override the eight days that run from the July adoption. The deadline explanation covers extensions and automatic BV adoption.
Product boundary
Jaarrekening.io can prepare a public version but does not send data to KVK. For micro entities with financial years starting 2023–2025 its XBRL file is a validation candidate requiring external checks; the other size classes currently receive a publication PDF, not an XBRL file from this app. For exact coverage and language limits, read about Jaarrekening.io. The step-by-step filing guide (in Dutch) covers related steps.
Sources
Frequently asked questions
Can my accountant file for my BV?
Yes, if the accountant has the required authority and a suitable KVK or SBR route. Ask for the submission and processing evidence.
Can I file before adoption?
Yes, and you must if adoption is late: the board then files the prepared version without an adoption date (art. 2:394(2) DCC) and files the adopted version afterwards.
How do I know KVK accepted the submission?
Read the portal confirmation or Digipoort response and check that the financial year appears under the correct KVK number in the Business Register.
Is an XBRL file enough?
No. It must suit the relevant taxonomy and route, pass the required checks and be transmitted and processed under the correct entity.
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