What is the cheapest way to prepare annual accounts?
Cheap here means two things: what you pay and what you put in in time and risk. The three routes differ mainly in who does the work and who signs for it.
The short answer
The cheapest route is to prepare them yourself with software, and for a micro or small legal entity that is allowed: no audit by an accountant needed (art. 2:396(7) DCC). At Jaarrekening.io the first annual accounts are free, after that € 250 (micro) or € 500 (small) excl. VAT. A bookkeeper or accountant works on quotation. Medium-sized and large entities must have an accountant audit. This page is about Dutch annual accounts under the Dutch Civil Code (DCC).
Updated 30 October 2026
Key facts
| Audit requirement | Micro and small: none (art. 2:395a and art. 2:396(7) DCC). Medium-sized and large: yes (art. 2:393 DCC) |
| KVK costs | The KVK charges no costs for filing; see what filing costs |
| Jaarrekening.io prices | The first annual accounts in your account are free, for every size class; after that micro € 250, small € 500, medium-sized € 2.000, large € 5.000, excl. VAT |
| Amounts of bookkeepers and accountants | Not fixed: they work on quotation and differ strongly per file. We name none |
The three routes side by side
| Route | What you pay | What you do yourself | Suitable for |
|---|---|---|---|
| Yourself, with software | The software's tariff; no hourly rate | Supply figures, check the mapping, take decisions, file | Micro and small with clear records |
| Yourself, in Excel or Word | No licence, but your own time | Everything: layout, calculations, notes, statutory disclosures | A very simple legal entity and whoever knows the law |
| Bookkeeper or administration office | An amount on quotation, often per file or per hour | Supply documents, answer questions, adopt | Whoever has no time or knowledge and wants to outsource preparing |
| Accountant | An amount on quotation; higher for an audit | Supply documents, take decisions | Medium-sized and large (mandatory), or whoever wants a report |
Whoever seeks the lowest costs therefore first looks at the size class. A micro or small legal entity has no audit requirement: the law exempts a small legal entity from an audit by an accountant and from the management report (art. 2:396(7) DCC). A medium-sized or large legal entity must give the assignment to an accountant (art. 2:393(1) DCC); a route without an accountant is not possible there. What you can still save there is the preparatory work. See when is an accountant mandatory.
Where the costs really are
- The records. Annual accounts are only as good as the figures behind them. An unreconciled current account or a bank account with unexplained movements costs time on every route. That is often more than the preparation itself.
- The notes. For micro and small they are limited; for medium-sized and large extensive. Software saves the most here, because the required disclosures are prepared per class.
- Correction rounds. Every change after the first draft costs work. A route in which all documents come from the same figures prevents manual work in several files.
- Filing. The KVK asks no fee; you do need an access route (eHerkenning or an intermediary). See costs of eHerkenning, PKIoverheid and SBR.
Case: Bakkerij De Gouden Korst BV
A small BV (Dutch private limited company) with a balance sheet total of € 1,2 million, net turnover of € 2,4 million and 14 employees (small). Three quotations and one own route; the quotations of bookkeeper and accountant and all hours are assumed here to show the reasoning, not as market prices.
| Route | Assumed price | Own time | Own time at € 60 per hour | Total |
|---|---|---|---|---|
| Software (small) | € 500 excl. VAT (first annual accounts: € 0) | 10 hours | € 600 | € 1.100 (first year € 600) |
| Bookkeeper, assumed quotation | € 1.200 | 3 hours | € 180 | € 1.380 |
| Accountant, assumed quotation | € 2.000 | 3 hours | € 180 | € 2.180 |
In this example the software route is the cheapest, even when your own hours count, and in the first year with the free first annual accounts considerably so. The outcome turns on two assumptions: how many hours it takes you and what the quotation is. If the owner values his time at € 150 per hour, the software route costs € 500 + 10 × € 150 = € 2.000 and the bookkeeper becomes cheaper at € 1.200 + 3 × € 150 = € 1.650. Calculate with your own hourly value.
An accountant adds in this case a report that the law does not require. That can be useful for a bank or investor, but it is not an obligation. See bank and publication balance sheet.
How it works at Jaarrekening.io
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. There is no subscription for the annual accounts. The app prepares the annual accounts, the publication version per size class and an XBRL file, but files nothing: you submit it yourself or via your accountant. The first annual accounts are free per account, not per legal entity.
More on the amounts: what do annual accounts cost and the free first annual accounts.
Sources
Frequently asked questions
What is the cheapest way to have annual accounts prepared?
For a micro or small legal entity, prepare them yourself with software, because no audit by an accountant is required. At Jaarrekening.io the first annual accounts are free; after that € 250 for micro and € 500 for small, excl. VAT. Bookkeepers and accountants work on quotation.
When can I not avoid an accountant?
If the legal entity is medium-sized or large. Then an accountant must audit the annual accounts (art. 2:393 DCC). Micro and small are exempt from that audit (art. 2:396(7) DCC).
What does filing with the KVK cost?
The KVK charges no costs for filing the annual accounts. You do need a route, such as eHerkenning or an intermediary with SBR software.
Is making annual accounts yourself in Excel cheaper?
The licence costs nothing, but you make all statutory disclosures, calculations and layout yourself. It usually takes more time and gives more chance of a mistake. If you count your own hours, it is not always cheaper.
What do I pay a bookkeeper for annual accounts?
That is on quotation and varies strongly with size and the state of the records. We do not name amounts because there is no fixed market; ask for two quotations and have them broken down into preparing, adopting and filing.
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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