Catching up overdue annual accounts: filing several years at once
If the BV has not filed one or more years, you catch up by preparing, adopting and filing each financial year separately. The faster, the smaller the risk; there is no extension.
The short answer
File each missing financial year separately, starting with the oldest. The final deadline is twelve months after the end of the financial year (art. 2:394(3) DCC) and, with a backlog, has already passed. Exceeding it is an economic offence; the KVK mentions a fine and a director's disqualification. According to the law an extension is not possible, so start now.
Updated 30 October 2026
Key facts
| Legal basis | art. 2:394(3) DCC; punishable via art. 1(4) Wet op de economische delicten |
| Final deadline per year | Twelve months after the end of the financial year; for financial year 2022 (calendar year) therefore 31 December 2023 |
| Liability | In bankruptcy the presumption of evidence of art. 2:248(2) DCC |
| Extension | Not possible, according to the KVK |
What the law says about a backlog
3. No later than twelve months after the end of the financial year, the legal entity must have made the annual accounts public in the manner prescribed in paragraph 1.
That period applies to each financial year separately. For a calendar year and a backlog over 2022, 2023 and 2024, the final dates are 31 December 2023, 31 December 2024 and 31 December 2025. All three have passed; the year 2025 still runs until 31 December 2026. A second obligation is in paragraph 1: file within eight days after adoption, stating the adoption date.
An interested party, for example a creditor, can demand compliance (paragraph 7). The KVK also writes that an extension for filing is not possible "according to the law".
Criminal liability: what the law says exactly
Article 1(4) of the Wet op de economische delicten names the third paragraph of article 394 in Book 2 DCC. Anyone who exceeds the period therefore commits an economic offence. It is a minor offence (overtreding), because under article 2 only offences under 1 and 2 of article 1 can be a serious crime (misdrijf). Article 6(1)(5) provides for another minor offence detention of at most six months, community service or a fine of the fourth category. The amount of that category is in the Dutch Criminal Code (Wetboek van Strafrecht); we have not verified that amount and do not state it here.
In practice the KVK describes the chain as follows: the Dienst Financieel-Economische Integriteit (financial-economic integrity service) can draw up an official report, on the basis of which the Openbaar Ministerie (Public Prosecution Service) can impose a fine or ask the court for a director's disqualification. We found no description of a prior reminder on the KVK pages or at the OM. So do not count on a warning.
The heaviest risk is under civil law. If the BV goes bankrupt, failing to file in time is a breach within the meaning of article 2:248(2) DCC: the improper performance of duties is established and the cause is presumed, unless the failure is unimportant. Also read what happens if I file late.
In what order do you catch up the years?
The law prescribes no order. Still, oldest first is the sensible choice. Each year starts with the balance sheet of the year before; without the oldest years you lack the opening balance and the comparative figures. And the KVK checks on an error message whether adopted annual accounts have already been filed for the same financial year, so you want exactly one version per year.
- Line up the years. Financial year, end date, final date, status (prepared, adopted, filed).
- Make the records for each year complete. The retention duty of art. 2:10 DCC is seven years; see article 2:10 DCC. If documents are missing, discuss that with an expert before you publish anything.
- Prepare and adopt each set of annual accounts. One meeting may deal with several years, but take a separate resolution per year with its own adoption date.
- File within eight days after each adoption, the oldest year first.
- Keep the confirmation of receipt per year and check in the Business Register whether the financial year appears there.
If you cannot adopt a year, for example because a shareholder is missing, paragraph 2 applies: the board makes the prepared annual accounts public without delay, stating that they have not yet been adopted. See filing unadopted annual accounts.
What to check beforehand: which route works for an old year?
We could not establish whether the portal or your software still accepts every old financial year. The KVK names a pdf exception only for large legal entities and only up to and including financial year 2024. Each financial year has its own taxonomy, so check with your software supplier whether the desired financial year is supported, and with the KVK if the portal refuses an old year. For the SBI code per financial year: SBI 2025 code when filing. If you want to dissolve the BV, file first: the duty applies until dissolution, and the KVK advises filing before dissolution.
Case: Tuinservice De Rijp BV catches up three years
Tuinservice De Rijp BV (fictitious) has the calendar year as its financial year and filed nothing for 2022, 2023 and 2024. The BV is micro (balance sheet total ≤ € 450.000, net turnover ≤ € 900.000, < 10 employees): balance sheet total € 212.000 (2022), € 238.000 (2023), € 251.000 (2024) and € 268.000 (2025), turnover in 2025 € 410.000, three employees. On 27 October 2026 the final dates stand as follows.
| Financial year | Final date (paragraph 3) | Position on 27 October 2026 | Plan |
|---|---|---|---|
| 2022 | 31 December 2023 | Almost three years late | First: adopt on 5 November, file no later than 13 November 2026 |
| 2023 | 31 December 2024 | Almost twenty-two months late | Next, adopted the same day |
| 2024 | 31 December 2025 | Almost ten months late | Next |
| 2025 | 31 December 2026 | 65 days left, so not late | Last, in the same meeting; prepare no later than 31 October 2026, provided the meeting extended the preparation period due to special circumstances |
The board first prepares the four sets of annual accounts (without complete records that will not work). The general meeting convenes on 5 November 2026 and adopts four sets of annual accounts, each with its own resolution. Eight days later is 13 November 2026: for all four years the final day. The BV files 2022 on 6 November, 2023 on 9 November, 2024 on 10 November and 2025 on 11 November, and keeps four confirmations. The year 2025 was not yet late; by including it the BV prevents a new backlog arising in December.
The director now knows where the BV stands. The years 2022 to 2024 remain an exceedance of paragraph 3, even after filing late. That restores the disclosure, but does not undo the earlier offence. In case of bankruptcy within three years, the trustee looks at those periods.
How it works at Jaarrekening.io
Jaarrekening.io calculates per financial year when the annual accounts must be filed at the latest and creates a publication version per financial year for your size class. The app sends nothing to the KVK. The first annual accounts in your account are free, for every size class. After that you pay per annual accounts, once per financial year: micro € 250, small € 500, medium-sized € 2.000 or large € 5.000, excl. VAT.
Sources
- Art. 2:394 DCC: disclosure (wetten.overheid.nl, in Dutch)
- Art. 2:210 DCC: preparation and adoption by the BV (wetten.overheid.nl, in Dutch)
- Wet op de economische delicten: art. 1(4), art. 2 and art. 6 (wetten.overheid.nl, in Dutch)
- Art. 2:248 DCC: liability in bankruptcy (wetten.overheid.nl, in Dutch)
- KVK: final deadline for filing annual accounts (consequences, dissolution) (in Dutch)
- KVK: filing annual accounts, business class large (pdf exception up to and including financial year 2024) (in Dutch)
Frequently asked questions
Do I have to file all missing annual accounts at the same time?
Each financial year is a separate filing with its own adoption date. You may submit them shortly after each other, the oldest year first. The law prescribes no order; oldest first is practical because each year connects to the previous one.
Is not filing a criminal offence?
Yes. Article 1(4) of the Wet op de economische delicten (Dutch Economic Offences Act) names article 2:394(3) DCC, the twelve-month period. It is a minor offence (overtreding); article 6 provides detention of up to six months, community service or a fine of the fourth category. The KVK (Dutch Chamber of Commerce) also mentions a possible director's disqualification.
Can I get an extension for filing?
No. The KVK writes that the law allows no extension for filing. An extension of the preparation (at most five months for a BV) does not change the twelve-month deadline.
What if I cannot adopt the annual accounts?
Then the board makes the prepared annual accounts public without delay, stating that they have not yet been adopted (art. 2:394(2) DCC). At the KVK you then enter no adoption date. After a later adoption you file the adopted version.
Can I dissolve the BV without catching up the backlog?
Not advisable. The KVK writes that the filing duty applies until dissolution and that you should preferably file before dissolution. If that fails, the options depend on your business class.
Read more
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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