Eight days after adoption and twelve months at the latest: what about thirteen?
Two deadlines apply side by side: eight days from adoption and twelve months from the end of the financial year. The shorter one wins. A thirteen-month deadline is not in the law.
The short answer
File within eight days after adoption (art. 2:394(1) DCC) and no later than twelve months after the end of the financial year (paragraph 3). For calendar year 2025 that is 31 December 2026 at the latest. A thirteen-month deadline is not in the law and the KVK (Dutch Chamber of Commerce) does not mention one. If the annual accounts have not been adopted, paragraph 2 applies.
Updated 30 October 2026
Key facts
| Legal basis | art. 2:394(1), (2) and (3) DCC and art. 2:210 DCC (BV) |
| After adoption | Eight days |
| Outer limit | Twelve months after the end of the financial year; for calendar year 2025: 31 December 2026 |
| Preparation (BV) | Five months, extendable by the general meeting by at most five months |
The three paragraphs side by side
1. The legal entity is obliged to publish the annual accounts within eight days after their adoption. [...] The date of adoption must be stated.
2. If the annual accounts have not been adopted in accordance with the statutory requirements within two months after the end of the period prescribed for their preparation, the board shall without delay publish the prepared annual accounts in the manner prescribed in paragraph 1; the annual accounts shall state that they have not yet been adopted.
3. No later than twelve months after the end of the financial year, the legal entity must have published the annual accounts in the manner prescribed in paragraph 1.
Paragraph 1 runs from an event (the adoption), paragraph 3 from a fixed date (the end of the financial year). Whichever of the two ends first is your deadline. Paragraph 2 is the safety net for annual accounts that are not adopted on time.
Where does thirteen months come from?
We found no statutory provision and no KVK page that mentions thirteen months. The KVK writes that a maximum of twelve months after the end of the financial year applies "for all legal forms". One possible explanation is adding up. A BV may take ten months to prepare (five plus at most five), the meeting then has two months to adopt, and eight days follow. That is twelve months and eight days: a week over the limit. Paragraph 3 cuts off at twelve months, so anyone who adds up the periods ends up too late. This is our reading of the sum, not a source that mentions thirteen months.
To be sure: with a financial year other than the calendar year, you count from the end date of your financial year. If the financial year ends on 30 June 2025, the limit is 30 June 2026.
The dates for a BV with calendar year 2025
| Situation | Prepare by | Adopt, otherwise paragraph 2 | File by |
|---|---|---|---|
| No extension | 31 May 2026 | Target date 31 July 2026, two months after the preparation period; after that the board files the unadopted version without delay | If adopted on 31 July: 8 August 2026 |
| Maximum extension of the preparation period | 31 October 2026 | Target date 31 December 2026; after that paragraph 2 | 31 December 2026: paragraph 3 takes precedence over the eight days |
| All shareholders are directors; all directors and supervisory directors sign | 31 October 2026, the signing is the adoption (art. 2:210(5)) | The same day | 8 November 2026 |
The KVK gives the same dates: without extension 8 August, with maximum extension 31 December, and for a BV whose shareholders are all directors 8 November. The latter only applies if the articles of association do not exclude the fast route and all other persons entitled to attend meetings have agreed. Note: 8 August 2026 is a Saturday and 8 November 2026 a Sunday. We have not verified whether a weekend shifts the deadline; preferably file before the weekend.
Case: three adoption dates for the same BV
Studio Kuiper BV (fictitious, micro: balance sheet total ≤ € 450.000, net turnover ≤ € 900.000, < 10 employees) has the calendar year as its financial year. The balance sheet total for 2025 is € 188.000. The director-major shareholder (DGA) has three options; the outcome differs per date.
| Adoption | Paragraph 1 (eight days) | Paragraph 3 (twelve months) | File by |
|---|---|---|---|
| 18 May 2026 | 26 May 2026 | 31 December 2026 | 26 May 2026 |
| 20 December 2026 | 28 December 2026 | 31 December 2026 | 28 December 2026 |
| 29 December 2026 | 6 January 2027 | 31 December 2026 | 31 December 2026: paragraph 3 takes precedence |
Anyone who adopts on 29 December therefore has two days, not eight. Anyone who adopts on 18 May has the earliest deadline, even though paragraph 3 would only end more than seven months later. So plan around the adoption date, not around 31 December.
Other legal forms and misconceptions
The twelve months of paragraph 3 apply to every entity that must file. The preparation and adoption periods differ: the NV follows article 2:101, the cooperative and the foundation or association with an enterprise have six months with at most four months of extension. If your situation is not in the table, read the final date for filing.
- "I have up to thirteen months." No: twelve, and the eight days if adoption comes earlier.
- "The eight days only apply if I want them to." No, they apply from the adoption.
- "Extending the preparation period extends the filing." No, paragraph 3 still stands.
- "Without adoption I do not have to file." No, paragraph 2 requires filing of the prepared annual accounts; see filing annual accounts that have not been adopted.
How it works at Jaarrekening.io
Jaarrekening.io calculates these dates per financial year and legal form and shows them on the filing page. The app sends nothing to the KVK; you file yourself or through your accountant. The first set of annual accounts in your account is free, for every size class.
Sources
Frequently asked questions
Within how many days after adoption must I file the annual accounts?
Within eight days after adoption (art. 2:394(1) DCC), stating the date of adoption. In addition, the annual accounts must be filed no later than twelve months after the end of the financial year; whichever comes first is the deadline.
Do I have twelve or thirteen months after the financial year to file?
Twelve. Article 2:394(3) DCC and the KVK both state twelve months after the end of the financial year. We found no thirteen-month deadline. For calendar year 2025 the final day is 31 December 2026.
What is the final date for a BV with a calendar year if the maximum extension was used?
31 December of the following year. Preparation can be extended to 31 October, the meeting then has two months to adopt, but paragraph 3 makes 31 December the absolute limit.
What is the earliest deadline if all shareholders are also directors?
Signing by all directors and supervisory directors then also counts as adoption (art. 2:210(5) DCC), provided all other persons entitled to attend meetings have been informed and have agreed and the articles of association do not exclude it. If you sign on 31 October 2026 (the last day of the extended preparation period), the deadline is 8 November; if you sign earlier, the eight-day period ends earlier.
Must I file if the annual accounts have not been adopted?
Yes, under paragraph 2: if they have not been adopted within two months after the end of the preparation period, the board publishes the prepared annual accounts without delay, stating that they have not yet been adopted.
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.
Get started