Calculate filing deadline
Enter your balance sheet date and see the final dates for preparing, adopting and filing, also with a non-calendar financial year.
Enter your balance sheet date and see the final dates for preparing, adopting and filing, also with a non-calendar financial year.
Legal framework: art. 2:210 and 2:394 DCC
Calculate filing deadline
Periods under art. 2:210 DCC (preparation and extension) and art. 2:394 DCC (filing within eight days after adoption, at the latest twelve months after the end of the financial year).
Explanation
The periods run in chains. The board prepares the annual accounts within five months after the end of the financial year; the general meeting can extend that period by at most five months on account of special circumstances. After adoption, filing follows within eight days. If the annual accounts have not been adopted two months after the end of the preparation period, the board files the prepared version immediately, stating that it has not yet been adopted (art. 2:394(2) DCC). The final limit is in any case twelve months after the end of the financial year (art. 2:394(3) DCC).
How to use the tool
- Choose your balance sheet date: 31 December or a non-calendar financial year.
- Indicate whether the general meeting has granted an extension.
- The calculator works out the preparation date, the date by which you must file annual accounts that have not yet been adopted, and the filing deadline.
Frequently asked questions
Is the filing deadline calculator free to use?
Yes, the calculation tool works directly in your browser and requires no account. The amounts you enter are not sent or stored.
Choose your balance sheet date: 31 December or a non-calendar financial year?
The periods run in chains. The board prepares the annual accounts within five months after the end of the financial year; the general meeting can extend that period by at most five months on account of special circumstances. After adoption, filing follows within eight days. If the annual accounts have not been adopted two months after the end of the preparation period, the board files the prepared version immediately, stating that it has not yet been adopted (art. 2:394(2) DCC). The final limit is in any case twelve months after the end of the financial year (art. 2:394(3) DCC).
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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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