Dutch annual accounts by legal form
Filing obligation, audit requirement and components differ per Dutch legal form. Choose your legal form for a targeted explanation.
Choose your legal form
Annual accounts BV
A BV (private limited company) is a legal entity and therefore required to prepare annual accounts every year and to file them with th…
⚖️ Filing obligation with the KVK
Annual accounts holding BV
A holding BV holds shares in one or more operating companies. A holding company also prepares annual accounts every year. Often …
⚖️ Filing obligation with the KVK
Annual accounts sole proprietorship
A sole proprietorship generally falls outside Title 9 Book 2 DCC and does not file annual accounts with the KVK. For the income tax return …
✓ No filing obligation
Annual accounts vof
A vof (general partnership) generally falls outside Title 9 Book 2 DCC and in principle has no filing obligation with the KVK. The par…
✓ No filing obligation
Annual accounts maatschap
A maatschap (partnership) generally falls outside Title 9 Book 2 DCC and has no filing obligation. Use the annual figures from the bookkeeping for the …
✓ No filing obligation
Annual accounts foundation
A foundation (stichting) is a legal entity (art. 2:3 DCC). The board prepares a balance sheet and a statement of income and expenses every year (art. 2:1…
✓ No filing obligation
Annual accounts association
An association accounts for its finances to its members every year through annual accounts or a statement of income and expenses. Publica…
✓ No filing obligation
Annual accounts cooperative
A cooperative is a legal entity with a filing obligation, just like a BV or NV. The annual accounts follow Title 9 Book 2 DCC, with special …
⚖️ Filing obligation with the KVK
Annual accounts cv
A cv (limited partnership) has managing and silent partners and generally falls outside Title 9 Book 2 DCC. Only if all managing …
✓ No filing obligation
Annual accounts NV
An NV (public limited company) is a legal entity with a filing obligation. NVs are often larger and therefore fall sooner under co…
⚖️ Filing obligation with the KVK
Annual accounts freelancer (zzp)
A freelancer (zzp) often works through a sole proprietorship and then falls outside Title 9 Book 2 DCC. The balance sheet and profit and loss account from the bookkeeping …
✓ No filing obligation
Frequently asked questions
Can I prepare annual accounts without an accountant?
Yes. For micro and small entities (art. 2:395a and 2:396 DCC) there is no audit requirement: you may prepare and file the annual accounts yourself. Only medium-sized and large entities need an audit by an accountant (art. 2:393 DCC).
Does Jaarrekening.io work with my bookkeeping package?
Yes, via an export: you import an XAF audit file or a trial balance in Excel or CSV. Where RGS codes are included, the mapping follows from those codes; otherwise the AI makes a proposal that you check. Direct links per package are in preparation and not yet released.
How do I file the annual accounts with the KVK?
You file yourself via Zelf Deponeren Jaarrekening of the KVK (Dutch Chamber of Commerce) or with suitable SBR software. Jaarrekening.io sends nothing: it produces PDF publication documents and an XBRL validation candidate that you must have validated externally before use.
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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