Dutch annual accounts 2025: deadlines, thresholds and filing
The current filing season: the 2025 annual accounts must be at the KVK (Dutch Chamber of Commerce) no later than Thursday 31 December 2026. The dates, the thresholds and the new SBR requirement for large entities.
The short answer
You file the Dutch annual accounts for calendar year 2025 within eight days of adoption and no later than Thursday 31 December 2026 (art. 2:394(1) and (3) DCC). On 6 October 2026, 86 days remain. If signing counts as adoption, aim for 8 November 2026, the date the KVK (Dutch Chamber of Commerce) names. New: large entities too must now file via SBR.
Updated 30 October 2026
Key facts
| Financial year | 1 January to 31 December 2025 |
| Preparation (BV, NV) | no later than Sunday 31 May 2026; with maximum extension Saturday 31 October 2026 |
| Final filing | Thursday 31 December 2026 |
| Position on 6 October 2026 | 86 days left to the deadline |
| Taxonomy | XBRL: NT20, KVK version of 10 December 2025; iXBRL: KVK taxonomy 2025 |
| SBR requirement | all size classes; large for the first time |
| Corporate income tax rate 2025 | 19% (up to and including € 200.000) and 25,8% |
Where does financial year 2025 stand on 6 October 2026?
The year has been closed for well over nine months. What is due now depends on any extension of the preparation period.
| Situation for a BV | What should already have happened | What you do now |
|---|---|---|
| No extension | prepared no later than 31 May 2026; if adoption did not happen, the board should have filed the prepared version without delay after 31 July, stating that it has not yet been adopted (art. 2:394(2) DCC) | if nothing is at the KVK yet: file the prepared annual accounts immediately |
| Extension by five months | an extension resolution of the general meeting | prepare no later than 31 October 2026, then adopt and file before the turn of the year |
| Adoption by signing (art. 2:210(5) DCC) | without extension: prepared and signed no later than 31 May 2026 and filed within eight days | with extension: sign no later than 31 October 2026 and file within eight days; the KVK names 8 November 2026 |
In all cases: on 31 December 2026 the annual accounts must be public, adopted or not.
The dates of financial year 2025
| Step | Date | Basis |
|---|---|---|
| Balance sheet date | Wednesday 31 December 2025 | articles of association |
| Five-month preparation period | Sunday 31 May 2026 | art. 2:210(1) DCC |
| Not adopted: file the prepared annual accounts without delay after | Friday 31 July 2026 | art. 2:394(2) DCC |
| Adopted on 31 July: the date the KVK names | Saturday 8 August 2026; by law up to and including Monday 10 August | art. 2:394(1) DCC |
| Preparation period with the full extension | Saturday 31 October 2026 | art. 2:210(1) DCC |
| Signed on 31 October and thereby adopted: date according to the KVK | Sunday 8 November 2026; by law up to and including Monday 9 November | art. 2:210(5) DCC |
| Absolute limit | Thursday 31 December 2026 | art. 2:394(3) DCC |
Four of these dates fall on a weekend. The periods of five and twelve months therefore do not move (art. 4 Algemene termijnenwet, the Dutch General Time Limits Act). The eight-day period does run on to and including the next working day (art. 1): Monday 10 August and Monday 9 November 2026. Do not count on that. The November date applies only if signing counts as adoption; the conditions of art. 2:210(5) DCC are in the first question below.
Differences by legal form
| Legal form | Prepare | With extension | Adopt | Article |
|---|---|---|---|---|
| BV and NV | 31 May 2026 | 31 October 2026 | no statutory period of its own | art. 2:210 DCC, art. 2:101 DCC |
| Cooperative, mutual insurance association, foundation or association with an enterprise | 30 June 2026 | 31 October 2026 | within one month after the preparation period | art. 2:58 DCC, art. 2:300 DCC, art. 2:49 DCC |
A non-calendar financial year you work out with the filing deadline calculator.
Thresholds for financial year 2025
For 2025 the same amounts apply as for 2024; two of the three requirements decide, on the balance sheet dates of 31 December 2024 and 2025.
| Class | Balance sheet total | Net turnover | Employees | Consequence for the 2025 annual accounts |
|---|---|---|---|---|
| Micro | ≤ € 450.000 | ≤ € 900.000 | < 10 | only the limited balance sheet becomes public |
| Small | ≤ € 7,5 mln | ≤ € 15 mln | < 50 | balance sheet and notes become public |
| Medium-sized | ≤ € 25 mln | ≤ € 50 mln | < 250 | audit, management report and public profit and loss account |
| Large | above that | above that | 250 or more | everything public, for the first time mandatory via SBR |
Test your figures in the size class calculator.
Filing for 2025: NT20 and the SBR requirement for large
Financial year 2025 is the first for which all entities file electronically via SBR: the exception for large entities and for medium-sized group companies of a large group head has lapsed for financial years from 1 January 2025 (Besluit elektronische deponering handelsregister, the Dutch decree on electronic filing with the Business Register, amended on 18 December 2024).
- XBRL. NT20, KVK version of 10 December 2025, with an entry point per size class.
- iXBRL. KVK taxonomy 2025, version of 31 December 2025.
- Micro and small. Zelf Deponeren portal or software.
- Medium-sized and large. Upload in the portal or SBR software with a PKIoverheid certificate.
Before sending, check the KVK number in the file; the route is in the filing guide.
Corporate income tax 2025
For the tax item in the 2025 annual accounts, 19% applies up to and including € 200.000 and 25,8% above that. The interest deduction limitation went from 20% to 24,5% of profit. A postponement for the tax return changes nothing about the period at the KVK; see does a corporate income tax postponement also apply at the KVK?.
Worked example: three months' extension
A small BV (balance sheet total € 3,1 mln, 22 employees) has two shareholders, of whom one is not a director. On 20 May 2026 the general meeting extended the preparation period by three months, to 31 August 2026. If the meeting adopts on 12 October 2026, 20 October is the last day for filing the balance sheet and notes. If by 31 October 2026, two months after the extended preparation period, there is still no adoption, the board files the prepared version without delay.
Common mistakes in this filing season
- Counting on 31 December when you are the sole shareholder and director; see the DGA and the November date.
- Assuming an extension without a resolution of the general meeting.
Financial year 2025 in Jaarrekening.io
For financial year 2025, Jaarrekening.io shows the preparation and filing dates per legal form in the file. For every size class you can download an XBRL file based on NT20 as a validation candidate, to have it validated externally. For a large entity, which files via SBR for the first time for 2025, that file contains the full annual accounts; your accountant submits it with SBR software, together with the auditor's report. Submitting to the KVK is done by you or your accountant, not by the app.
Sources
- Art. 2:394 DCC (disclosure)
- Art. 2:210 DCC (preparation and adoption, BV)
- Algemene termijnenwet (General Time Limits Act)
- Besluit elektronische deponering handelsregister (decree on electronic filing with the Business Register)
- KVK: deadline for filing
- KVK: filing with SBR
- SBR: extension of electronic filing
- SBR: documentation financial year 2025
- Dutch Taxonomy (nltaxonomie.nl)
- Belastingdienst (Dutch Tax Administration): corporate income tax 2025
Frequently asked questions
I am sole shareholder and director. Is 31 December 2026 then my deadline?
Usually not. If all shareholders are directors, signing by all directors and supervisory directors counts as adoption, provided the other persons entitled to attend meetings could inspect the annual accounts and agreed to this way of adoption; the articles of association may exclude this (art. 2:210(5) DCC). You then file within eight days. After maximum extension the KVK calculates with 8 November 2026, a Sunday; by law the period then runs up to and including Monday 9 November, but do not count on that.
The accountant is not finished with the audit in time. What now?
The general meeting can extend the preparation period for special circumstances by at most five months, to 31 October 2026. The limit of 31 December 2026 does not move with it: if there is no adoption by then, the board files the prepared annual accounts as 'not yet adopted' (art. 2:394(2) DCC).
Can I file the 2025 annual accounts before the corporate income tax return has been submitted?
Yes. They are separate obligations with their own periods; the tax item in the annual accounts is then a calculation by the board.
My financial year runs from 1 July 2025 to 30 June 2026. Which dates apply?
All periods count from 30 June 2026: a BV prepares no later than 30 November 2026 and files no later than 30 June 2027.
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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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