Does correcting a prior year cost extra software fees?
That depends on your licence. Ask whether reopening, a new export and technical support for prior financial years are included.
The short answer
That depends on your licence. Ask whether reopening, a new export and technical support for prior financial years are included.
Legal basis: art. 2:362(6) DCC
Which correction do you want to make?
There is no general software price for correcting a prior financial year. The supplier may charge per year, file, report or action. Check the terms of your own contract. Distinguish between the costs of access to the software and the costs of substantive advice on the correction.
Describe the change before you ask for a price. Is it a typo in the notes, a changed layout or an error in the result? Have the accounts already been adopted or filed? These questions determine what work is needed. A technically regenerated PDF is not automatically the right way to repair annual accounts that were published earlier. The existing question on correcting a filing covers that legal side. Here the subject is the cost of the tool with which you make the change and can deliver the files again.
Which software costs can you ask about?
Ask the supplier whether the old taxonomy and reporting models are still supported. The current subscription may cover only current financial years, while older output needs separate access. Also have it confirmed whether a re-export counts as a second set of annual accounts. When switching, the new supplier may charge a migration fee; the previous supplier may offer an archive licence. These are possibilities to check in quotes, not fixed market rules. Compare the complete action required and ask for amounts excl. VAT, so that different quotes are on the same basis.
Keep the original version first before you reopen a file. Record which amounts change and why. Art. 2:362(6) DCC is relevant when adopted annual accounts seriously fall short of the required true and fair view; a software change alone does not settle that situation. For a material error, ask for substantive support and then discuss which output is needed. It may be more efficient for your original adviser to repair the existing file than for you to set up a new package solely for one correction. Do make clear agreements on delivery and access to the documents.
When does repair also require legal advice?
For future years you can limit this risk at the time of purchase. Include in your comparison how long old files can be opened, what corrections cost and whether you can export a fully editable archive. A PDF preserves the presentation but does not by itself allow recalculation. Therefore also keep source data, mappings and correction statements available. With a fixed rate per set of annual accounts, ask explicitly what the term 'completed' means. These agreements prevent a small text change from unexpectedly requiring a whole new licence. The outcome remains dependent on the contract terms and the repair work actually needed.
Sources
Frequently asked questions
Is a new PDF always a new licence?
That follows from the agreed pricing structure; ask how a re-export is charged.
Should you keep the original version?
Yes. That keeps visible which figures were adopted or published earlier.
Can software alone repair a serious error?
No. For a material error, the proper decision-making and publication must also be assessed.
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