Annual accounts software for the BV
Software for the annual accounts of a Dutch BV (private limited company) does more than produce a balance sheet: equity, the distribution test, adoption and the right publication version are part of it.
What annual accounts software for a BV must be able to do
Annual accounts software for a BV applies Title 9 Book 2 DCC: a balance sheet and profit and loss account in the statutory formats, notes that fit the size class and a publication version with only what you must file. For a BV, equity with statutory reserves, the distribution test and adoption by the shareholders are part of this too.
Most BVs are micro or small. They have no audit requirement and file an abridged balance sheet with limited notes. The full annual accounts, with profit and loss account, are for the shareholders. The software must therefore produce two versions from the same figures.
Checklist for BV annual accounts software
| What | Why it matters | Basis |
|---|---|---|
| Size class over two years | Determines what you prepare and what you file | art. 2:395a-2:397 DCC |
| Equity by component | Issued capital, share premium, statutory, articles-based and other reserves shown separately | art. 2:373 DCC |
| Movements in equity | Shows how each component changed during the year | art. 2:378 DCC |
| Distribution test | The board approves a distribution only if the BV can continue to pay its due debts afterwards | art. 2:216(2) DCC |
| Preparation deadline | Five months after the financial year, extendable by at most five months | art. 2:210(1) DCC |
| Publication version per class | Micro and small BVs file less than they prepare | art. 2:395a DCC art. 2:396 DCC |
| Other information | Including the articles-based provision on profit appropriation | art. 2:392 DCC |
| Filing | Within eight days after adoption; if not adopted in time, first the prepared version; no later than twelve months after the financial year | art. 2:394 DCC |
The DGA: director and shareholder at the same time
In many BVs the director is also the sole shareholder. The law takes this into account. If all shareholders are also directors, signature by all directors and supervisory directors also counts as adoption, provided the other persons entitled to attend meetings have agreed to this art. 2:210(5) DCC. That adoption then also counts as discharge. The articles of association can exclude this route.
Software helps here with an adoption resolution or signature sheet and with the date of adoption, which you state when filing art. 2:394(1) DCC. From that date you have eight days to file. For a financial year equal to the calendar year and the maximum extension of the preparation deadline, that is 8 November at the latest (KVK).
Commercial and tax annual accounts
A BV produces two kinds of annual figures. The commercial annual accounts follow Title 9 Book 2 DCC and go to the KVK. The tax figures follow tax legislation and form the basis for the corporate income tax return. Valuations can differ, for example for depreciation or provisions.
Much annual accounts software only produces the commercial annual accounts; for the tax return you then need separate return software or an adviser. For micro and small entities, the KVK portal accepts tax publication documents as well as commercial ones. Read more about tax and commercial annual accounts.
How Jaarrekening.io builds BV annual accounts
Jaarrekening.io is built for legal entities under Title 9, with the BV as the most common. After you import the trial balance, the program derives the size class and prepares the balance sheet and profit and loss account with fixed calculation rules. In the notes to the balance sheet it flags the distribution test for BVs and NVs.
For adoption, the app produces a draft adoption resolution for the competent body, which you have signed. The publication version is limited to what your size class must make public. The app also produces an XBRL file as a validation candidate, regardless of size class; you have it checked with SBR software or by your accountant and file it yourself or through that accountant.
A micro BV costs € 250 and a small BV € 500 per set of annual accounts, excl. VAT. The first annual accounts in your account are free.
More about annual accounts software
Updated 30 October 2026. Jaarrekening.io prices exclude VAT.
Frequently asked questions
Which software do I need for the annual accounts of my BV?
Software that applies Title 9 Book 2 DCC, determines the size class and, besides the full annual accounts, produces a publication version. For a micro or small BV that can be a bookkeeping package with an annual accounts module or an online annual accounts program.
Does my BV need an accountant?
Only if the BV is medium-sized or large; an auditor's report is then mandatory (art. 2:393 DCC). Micro and small BVs may prepare and file the annual accounts themselves.
As a director-major shareholder (DGA), can I adopt the annual accounts myself?
Yes, if all shareholders are also directors. Signature by all directors then counts as adoption, provided the other persons entitled to attend meetings agree (art. 2:210(5) DCC). The articles of association can exclude this.
What does a small BV file with the KVK?
An abridged balance sheet with limited notes. A small BV does not have to publish the profit and loss account or the management report.
Read more
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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