Dutch annual accounts 2024: deadlines, thresholds and filing
Financial year 2024 was the first year with mandatory increased thresholds. The final filing date, 31 December 2025, has passed; this is how the year worked and how you catch up on a backlog.
The short answer
The Dutch annual accounts (jaarrekening) for calendar year 2024 had to be filed by 31 December 2025 at the latest (art. 2:394(3) DCC); on 6 October 2026 that is 279 days ago. 2024 is the first financial year for which the increased thresholds are mandatory: micro up to € 450.000 balance sheet total, small up to € 7,5 mln, medium-sized up to € 25 mln. The XBRL taxonomy is NT19.
Updated 30 October 2026
Key facts
| Financial year | 1 January to 31 December 2024 |
| Preparation (BV, NV) | by Saturday 31 May 2025 at the latest; with maximum extension Friday 31 October 2025 |
| Final filing date | Wednesday 31 December 2025 |
| Position on 6 October 2026 | 279 days after the final date |
| Thresholds | increased and mandatory (art. 4(2) of the decree in Stb. 2024, 52) |
| Taxonomy | XBRL: NT19, KVK version of 11 December 2024; iXBRL: KVK taxonomy 2024 |
| SBR obligation | micro, small and medium-sized; large could file electronically voluntarily |
| Corporate income tax rate 2024 | 19% up to € 200.000 and 25.8% above that |
Where does financial year 2024 stand now?
The deadline for 2024 expired on Wednesday 31 December 2025. A 2024 set of annual accounts that is still not in the Business Register on 6 October 2026 is well over nine months late.
- Look up the legal entity at the KVK and see which financial years have been processed.
- If 2023 is there and 2024 is not: prepare 2024, have it adopted and file within eight days.
- If adoption cannot be done quickly: file the prepared annual accounts as not yet adopted. In the SBR message the adoption date then stays empty.
- Put 2025 in the planning straight away: that deadline ends on 31 December 2026.
The 2024 figures are the comparative figures in the 2025 annual accounts (art. 2:363(5) DCC); without 2024, 2025 cannot be finished. Read the recovery plan in annual accounts filed late.
The dates of financial year 2024
| Step | Date | Basis |
|---|---|---|
| Last day of the financial year | Tuesday 31 December 2024 | articles of association |
| Board prepares | Saturday 31 May 2025 | art. 2:210(1) DCC or art. 2:101(1) DCC |
| Without adoption: publish the prepared documents after | Thursday 31 July 2025 | art. 2:394(2) DCC |
| Eight days after adoption on 31 July | Friday 8 August 2025 | art. 2:394(1) DCC |
| Preparation after extension by the general meeting | Friday 31 October 2025 | art. 2:210(1) DCC |
| Adoption by signature on 31 October: the date the KVK names | Saturday 8 November 2025; by law up to and including Monday 10 November | art. 2:210(5) DCC |
| Twelve-month limit | Wednesday 31 December 2025 | art. 2:394(3) DCC |
Two dates fell on a weekend. The five-month preparation period did not get longer as a result: the General Time Limits Act (Algemene termijnenwet) does not apply to periods of more than three months (art. 4). The eight-day period did run on, from Saturday 8 November up to and including Monday 10 November 2025 (art. 1); an overrun not to plan on. Adoption by signature also required more than shareholders who are all directors: the other persons entitled to attend the meeting had to be able to inspect the prepared annual accounts and agree to that method of adoption, and the articles of association could not exclude this route.
The increased thresholds: mandatory for the first time
For financial years that began on or after 1 January 2024, the amounts from the decree of 5 March 2024 apply (Stb. 2024, 52, in force since 13 March 2024). The increase is an inflation correction of 25%; for micro it comes to 28.6% through rounding.
| Class | Balance sheet total | Net turnover | Employees | Up to and including 2023 |
|---|---|---|---|---|
| Micro | ≤ € 450.000 | ≤ € 900.000 | < 10 | € 350.000 and € 700.000 |
| Small | ≤ € 7,5 mln | ≤ € 15 mln | < 50 | € 6 mln and € 12 mln |
| Medium-sized | ≤ € 25 mln | ≤ € 50 mln | < 250 | € 20 mln and € 40 mln |
On the basis of KVK figures for 2022, the legislator estimated that about 62.200 small legal entities would become micro, 1.800 medium-sized ones small and 1.600 large ones medium-sized. You calculate your own class with the size class calculator; the explanation is at the size criteria.
Worked example: from small to micro through the increase
A BV had on 31 December 2023 and on 31 December 2024 a balance sheet total of € 400.000, turnover of € 820.000 and four employees. Under the old amounts it was small: balance sheet total and turnover were above € 350.000 and € 700.000. For financial year 2024 you may test both balance sheet dates against the increased amounts. The BV then meets all three requirements twice and is micro for 2024. Consequence: the notes lapse and only the abridged balance sheet goes into the Business Register.
Filing for 2024: last year without an SBR duty for large
Micro, small and medium-sized had to file for 2024 via SBR. For large legal entities, 2024 was the last year without that duty; according to SBR they could already file electronically on a voluntary basis, as practice for 2025.
| Format | Taxonomy for financial year 2024 | Source |
|---|---|---|
| XBRL | NT19, KVK version of 11 December 2024, with entry points per size class | nltaxonomie.nl |
| iXBRL | KVK taxonomy 2024, version 31 December 2024 | SBR, documentation financial year 2024 |
If you are still submitting 2024 now, check with your software supplier which version the KVK accepts. The practical steps are in the filing guide.
Corporate income tax 2024
The rate for 2024 is 19% up to and including € 200.000 taxable amount and 25.8% above that. For the small-scale investment allowance (kleinschaligheidsinvesteringsaftrek) you had to invest between € 2.801 and € 387.580 in 2024. The general interest deduction limitation stood in 2024 at 20% of profit with a threshold of € 1.000.000; from 2025 it has become 24.5%.
Common mistakes around 2024
- Continuing to use the old thresholds and so publishing too much or needlessly engaging an accountant.
- Reading 31 May 2025 as Monday 2 June. A period in months does not shift because of the weekend.
- Finishing the 2025 annual accounts while 2024 has not been adopted.
Financial year 2024 in Jaarrekening.io
For financial year 2024, Jaarrekening.io applies the increased thresholds when deriving the class. For 2024 the app makes an XBRL file for every size class based on NT19; that is a validation candidate, not a validated or submitted message. For large, the accountant submits it with SBR software, with the auditor's report.
Sources
- Art. 2:394 DCC (publication)
- Art. 2:210 DCC (preparation and adoption, BV)
- Staatsblad 2024, 52 (increase of thresholds)
- General Time Limits Act (Algemene termijnenwet)
- KVK: final date for filing
- KVK: filing for large
- SBR: extension of electronic filing
- SBR: documentation financial year 2024
- Dutch Taxonomy (nltaxonomie.nl)
- Belastingdienst (Dutch Tax Administration): corporate income tax 2024
- Belastingdienst: corporate income tax 2025
Frequently asked questions
My BV was small in 2023 and is now within the micro limits. Was it already micro for 2024?
If on 31 December 2023 and on 31 December 2024 it met two of the three increased requirements, yes. The explanatory memorandum to the decree says the adjusted amounts may also be used for the comparative balance sheet date. If it met them only on 31 December 2024, 2025 is the first micro year.
Could a large legal entity still file the 2024 annual accounts as a pdf?
The SBR duty for large legal entities begins with financial years from 1 January 2025 and therefore did not yet apply for 2024. On its page for the large business class, the KVK states which companies could file in pdf for financial years up to and including 2024.
Which taxonomy belongs to the 2024 annual accounts?
For the XBRL route that is NT19, in the KVK version of 11 December 2024. For iXBRL, SBR published the KVK taxonomy 2024 (version 31 December 2024). In the iXBRL route the KVK accepts only the three most recent versions.
What if the shareholders never adopted the 2024 annual accounts?
Then the board should already have filed the prepared annual accounts, stating that they have not yet been adopted (art. 2:394(2) DCC). Do so now. After adoption you file the adopted version; the KVK allows a non-adopted set of annual accounts to be replaced by an adopted one.
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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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