AI & KI

AI and Dutch annual accounts: where do you find which answer?

Five pages on artificial intelligence in Dutch annual accounts and bookkeeping, with for each component of the annual accounts a pointer to the explanation and the model.

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✓ First annual accounts free ✓ Micro to large entities ✓ Dutch GAAP: Title 9, Book 2 DCC ✓ Primary database in the EU

The short answer

This guide brings together five pages on AI in Dutch annual accounts. To find out what AI does per component, start with the main page. To find out whether a chatbot is enough, whether you still need an accountant, whether you may enter financial data into AI, or what AI does in bookkeeping, pick the page that answers that question.

Updated 30 October 2026

What is your question?

Your question	Page
What does AI do when preparing the accounts, and what does it not do? What can be automated? How do I assess AI annual accounts software?	Annual accounts with AI
Can I have my annual accounts prepared by ChatGPT, Gemini, Copilot or Claude?	Can ChatGPT prepare my annual accounts?
Does an accountant still need to look at it with AI, and what may only an accountant do?	Does AI replace the accountant?
May I enter a trial balance or payroll data into an AI service?	Financial data in AI and the GDPR
Can AI book my bank transactions and purchase invoices?	AI and bookkeeping

Per component of the annual accounts

For each component, the main page describes the role of the AI and the fixed rules; the explanation of the component itself is in the knowledge base and, where a model exists, under the templates or the calculators.

Component	AI and fixed rules	Explanation	Model or calculator
Balance sheet	Balance sheet: AI and rules	Preparing the balance sheet	Balance sheet template
Profit and loss account	Profit and loss account: AI and rules	The profit and loss account	Profit and loss account template
Notes	Notes: AI and rules	The notes	Notes template
Management report	Management report: AI and rules	The management report	Management report template
Cash flow statement	Cash flow statement: AI and rules	The cash flow statement	Cash flow statement template
Accounting policies	Accounting policies: AI and rules	Valuation policies	Valuation policies template
Trial balance	Trial balance: AI and rules	Exporting the trial balance	Trial balance template
RGS mapping	RGS mapping: AI and rules	RGS mapping	RGS chart of accounts template
Size class	Size class: AI and rules	Size criteria	Size class calculator
Comparative figures	Comparative figures: AI and rules	Do I have to include comparative figures?	none
Publication documents	Publication documents: AI and rules	Preparing the publication documents	Publication documents template
XBRL	XBRL: AI and rules	SBR and XBRL	none
Consolidation	Consolidation: AI and rules	Consolidation	none
Key ratios	Key ratios: AI and rules	Key ratios calculator	none

Four terms

Language model. Software that writes the most likely continuation based on a large amount of text. Useful for wording, not as a source of amounts.
Calculation rule. A fixed operation, such as adding balances up to a balance sheet line or testing threshold amounts. The same input gives the same result.
AI check. In Jaarrekening.io the AI reads through the notes and the management report and reports what is missing or does not match what the law requires; you deal with the findings yourself.
KI. The Dutch abbreviation of kunstmatige intelligentie (artificial intelligence), equal to the English AI.

By legal form, size class or sector

Which components you prepare and make public depends on the legal form, size class and sometimes the sector; the AI follows that outcome and does not change it. What applies in each situation is under legal forms, size classes and sectors.

Legal notice: this information is general in nature and does not replace tax or legal advice or an audit by an accountant. The accuracy and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Where do I start if I want to prepare the annual accounts with AI?

With the main page Annual accounts with AI. It shows per component what the AI does, what fixed rules do and what you decide, and how it works in Jaarrekening.io.

How up to date are these pages?

Each page shows the date on which it was last updated. What it says about Jaarrekening.io describes the app as it works on that date.

Annual accounts with AI →Knowledge guide →Annual accounts software →Calculators →Templates and models →

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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