Physiotherapy practice annual accounts: DigiMV, WNT and KVK | Jaarrekening.io
A physiotherapy practice accounts for its finances in two places: as a care provider via DigiMV and, if it is a BV, with the KVK. Deadline and content differ.
The short answer
A physiotherapy practice that has care from the Zvw basic package provided by staff or a locum in principle submits an annual care report via DigiMV before 1 June. A practice that provides only care covered by supplementary insurance is excluded. A practice BV also files with the KVK; with at least two Zvw or Wlz care providers the WNT may apply as well.
Updated 30 October 2026
Key facts
| Annual care report (jaarverantwoording zorg) | Before 1 June after the financial year, via DigiMV (arts. 12a and 13 Regulation on public annual reporting WMG) |
| Applies since | Financial year 2022; the lighter rules for micro care providers since financial year 2024 |
| Excluded | The solo practitioner, who provides all care personally without staff, locum or subcontractor, and the practice with only care covered by supplementary insurance |
| WNT | Legal entity in which at least two people provide Zvw or Wlz care; not for sole proprietorship, maatschap, vof and cv |
Sole proprietorship, maatschap or BV: who does what?
Physiotherapists work as a sole proprietorship, in a maatschap or in a BV. The legal form determines which accountability you provide.
| Legal form | KVK | DigiMV | WNT |
|---|---|---|---|
| Sole proprietorship without staff or locum | No filing | Excluded as a solo practitioner | Not applicable |
| Sole proprietorship with staff or locum | No filing | Annual report before 1 June | Not applicable |
| Maatschap or vof | No filing | The maatschap accounts as a whole, the partners not individually | Not applicable |
| BV | File annual accounts under Title 9 | Annual report before 1 June | Possible, with at least two Zvw or Wlz care providers |
The table assumes care from the basic package of the Health Insurance Act (Zvw). A practice that provides only care covered by supplementary insurance is excluded, in any legal form.
What you submit via DigiMV and what becomes public
The Regulation on public annual reporting WMG applies since financial year 2022. It uses the same threshold amounts as the size criteria of Title 9, but attaches different consequences to them. You belong to a class if you meet at least two of the three criteria for two consecutive years.
The documents listed below apply to legal entities. A sole proprietorship above the micro limits submits six financial ratios; a maatschap submits a balance sheet and a statement of income and expenditure. Limited models apply to micro sole proprietorships and micro partnerships, whose figures do not become public.
| Class | Limits | You submit | Public |
|---|---|---|---|
| Micro | Assets ≤ € 450.000, turnover ≤ € 900.000, < 10 employees | Limited balance sheet plus limited profit and loss account | The limited balance sheet and the board statement; a BV under the WNT without exemption also publishes its WNT report |
| Small | Assets ≤ € 7,5 million, turnover ≤ € 15 million, < 50 employees | Balance sheet and profit and loss account according to the models | Yes, in the DigiMV archive; no management report or auditor's report |
| Medium-sized and large | Above that | Full annual accounts with management report and auditor's report | Yes |
In addition, in DigiMV you answer questions about operations and sign a board statement. Divisions 2 to 6 of Title 9 apply by analogy to the annual accounts of a care provider (art. 2(2) of the regulation); the RJ worked this out in RJ 655, RJk C3 for small and RJk M2 for micro care providers. You apply for an extension until 31 December at the latest, before 1 April, with the NZa (Dutch Healthcare Authority) (art. 12a).
WNT: also for a small practice BV
The Wet normering topinkomens (WNT, Dutch act capping top incomes in the public and semi-public sector) applies to a care provider in which at least two people provide care on behalf of the provider under the Health Insurance Act (Zvw) or the Long-term Care Act (Wlz). Sole proprietorships and partnerships (maatschappen) are not covered; a practice BV with two practitioners is a WNT institution. It includes the WNT report in the financial statements, publishes it and has it audited by an accountant, even if the annual accounts themselves are not subject to the audit requirement. Very small institutions may be exempt, among other things with a gross payroll of up to € 175.000 per calendar year (art. 5b Implementation Regulation WNT).
Cutting off claims: worked example
Revenue belongs to the year of the treatment, not to that of the claim or the payment (art. 2:362(5) DCC). Treatments in December that you claim in January are, on 31 December, revenue still to be claimed. What the health insurer rejects is not a receivable.
A fictitious practice BV carries out 200 treatments in December at € 38. Ten are rejected. Revenue is 190 × € 38 = € 7.220, and that amount stands as a receivable on the balance sheet until the insurer pays. The BV has € 310.000 in assets, € 620.000 in turnover and six employees: micro. Via DigiMV it submits a limited balance sheet and limited profit and loss account before 1 June; the balance sheet and the board statement become public. Because three physiotherapists provide Zvw care, it falls under the WNT: without an exemption it also publishes its WNT report.
Three mistakes in practices
- Submitting the annual report after 31 May, or thinking that filing with the KVK replaces it.
- Not including a WNT report, although two or more physiotherapists in the BV provide Zvw care.
- Leaving rejected claims in full as a receivable.
What Jaarrekening.io does and does not do for a physiotherapy practice
Jaarrekening.io prepares the annual accounts of a practice BV under Title 9 and the publication version for the KVK, which you file yourself. You prepare the annual report for DigiMV and the WNT report outside Jaarrekening.io. The annual accounts route is not intended for a sole proprietorship or maatschap, but the bookkeeping and taxes.
Sources
- Regulation on public annual reporting WMG (Regeling openbare jaarverantwoording WMG)
- Annual care report: what does a legal entity make public
- Annual care report: what does a sole proprietorship submit
- Annual care report: financial models by legal form
- Annual care report: micro care provider
- Annual care report: exceptions
- Annual care report: service letter for legal entities
- Annual care report: which care organisations fall under the WNT
- Annual care report: publishing and auditing WNT data
- RJ-Uiting 2022-3: draft RJ 655 and RJk C3, adopted on 20 April 2022
- Art. 2:362 DCC: attribution to the financial year
Frequently asked questions
Does a physiotherapist with a sole proprietorship have to submit an annual care report?
Only if you provide care from the basic package and had care staff employed for it in the financial year or outsourced care, for example to a locum during illness or holidays. Anyone who provides all care personally is a solo practitioner and is excluded. The same applies to anyone who provides only care covered by supplementary insurance.
What becomes public for a micro practice?
Via DigiMV, for a micro entity the limited balance sheet and the board statement become public. If the BV also falls under the WNT and no accountability exemption applies, it also makes the WNT report public online. No financial data of a micro sole proprietorship or micro partnership become public.
Does a practice BV still have to file with the KVK after submitting in DigiMV?
Yes. The BV also files its annual accounts with the KVK, within the deadlines of Title 9.
Who counts towards the limit of ten employees for a micro care provider?
Employees on the payroll, counted in FTEs. Self-employed people (zzp'ers), such as locums, do not count according to jaarverantwoordingzorg.nl.
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Preparing Dutch annual accounts?
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