Dutch annual accounts 2023: deadlines, thresholds and filing

The short answer

For a financial year equal to calendar year 2023, the Dutch annual accounts (jaarrekening) had to be filed with the KVK (Dutch Chamber of Commerce) by 31 December 2024 at the latest (art. 2:394(3) DCC). On 6 October 2026 that is well over 21 months ago. If 2023 is not there yet, file immediately: there is no extension. For 2023 you could choose between the old and the increased thresholds.

Updated 30 October 2026

Key facts

Where does financial year 2023 stand now?

On 6 October 2026 the deadline for financial year 2023 has already been passed for 644 days. If 2023 is missing in the Business Register, also check 2024: that deadline expired on 31 December 2025.

If 2023 has not yet been filed

• File as soon as possible. The KVK is clear about it: the law knows no extension for filing.
• Start with 2023 and finish 2024 afterwards, because the closing balance sheet of 2023 is the opening balance sheet of 2024.
• Not yet adopted? File the prepared annual accounts with that statement (art. 2:394(2) DCC).
• Filing late is an economic offence (art. 1 under 4° Economic Offences Act, Wet op de economische delicten). In bankruptcy it counts as improper performance of duties, with the presumption that this is an important cause of the bankruptcy (art. 2:248(2) DCC).

The full step-by-step plan is in annual accounts filed late.

The dates of financial year 2023

The KVK also names the dates of 8 August and 8 November for a calendar financial year. The November date applied only to adoption by signature (art. 2:210(5) DCC): all shareholders being directors, other persons entitled to attend the meeting who could inspect the annual accounts and agreed to that method, and articles of association that did not exclude it. For a cooperative, 30 June 2024 applied for preparation and, with four months' extension, 31 October 2024 (art. 2:58(1) DCC). If your non-calendar financial year ended in 2023, calculate with the filing deadline calculator.

Which thresholds applied for 2023?

2023 is the transition year. The decree of 5 March 2024 (Stb. 2024, 52) raised the thresholds for financial years that began on or after 1 January 2024, and allowed them to be applied already to financial years from 1 January 2023. That was a choice, not a duty.

Anyone who chose the increased amounts for 2023 could, according to the explanatory memorandum, also use them for the comparative balance sheet date in 2022. The test itself stayed the same: two of three requirements, on two consecutive balance sheet dates. What that means per class you can read at micro, small, medium-sized and large.

Worked example: the choice in 2023

A BV ended 2022 and 2023 with a balance sheet total of € 6,4 mln, turnover of € 13 mln and 44 employees. Under the old amounts it exceeded two limits on both balance sheet dates and was medium-sized for 2023, with an audit requirement and a management report. With the increased amounts it stayed within € 7,5 mln and € 15 mln and so was small: no accountant, no management report and no profit and loss account in the Business Register. The explanatory note to the decree names precisely this group as the reason for making the choice open.

Filing for 2023: SBR and taxonomy

An XBRL annual accounts file for 2023 refers to the Dutch Taxonomy 18 (NT18), in the KVK version of 13 December 2023. If you still file 2023 now, ask your software supplier or the KVK whether that version is still accepted: for the iXBRL route it accepts only the three most recent versions of its taxonomy.

Corporate income tax 2023

In the tax item of the 2023 annual accounts you calculate with 19% on the first € 200.000 of taxable amount and 25.8% on the excess. Typical for 2023 is the one-off arrangement for accelerated depreciation: for certain new business assets you could, for tax purposes, depreciate up to 50% at will. If you used it, mind the difference between tax and commercial carrying amounts and the deferred tax that goes with it.

Common mistakes with an overdue 2023

• Waiting for the shareholders' meeting. The prepared version can, and must, go to the KVK earlier.
• Doing 2024 first because it is more recent. The comparative figures of 2024 come from 2023.
• Assuming that the increased amounts applied automatically for 2023. Without that choice the old ones applied.

Financial year 2023 in Jaarrekening.io

In Jaarrekening.io you can still prepare an overdue financial year 2023: you import the trial balance or the XAF audit file of that year and see the preparation and filing dates of that financial year in the file. For every size class there is an XBRL download for 2023 based on NT18, as a validation candidate that you have checked externally; the KVK accepts NT18 up to and including 1 February 2028. The app does not file for you.

Sources

• Art. 2:394 DCC (publication)
• Art. 2:210 DCC (preparation and adoption, BV)
• Staatsblad 2024, 52 (increase of thresholds)
• KVK: final date for filing
• Decree on electronic filing with the Business Register (Besluit elektronische deponering handelsregister)
• Economic Offences Act (Wet op de economische delicten)
• Dutch Taxonomy (nltaxonomie.nl)
• SBR domain Business Register: FAQ of 24 September 2026 (pdf)
• Belastingdienst (Dutch Tax Administration): corporate income tax 2023

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