Can I process several BVs in one package?

The short answer

Yes, if the package supports multiple administrations. Keep a separate file per BV; one software environment does not make consolidated accounts.

Legal basis: art. 2:362, 2:406 and 2:407 DCC

How do you set up files per BV?

Several BVs can be processed in the same software environment, but they remain separate legal entities. Give each BV a recognisable file with the correct KVK number, financial year and its own source data. Whether one licence is sufficient for this is a commercial question. The supplier must confirm that in the quote and terms of use.

Inventory how many legal entities, users and reporting years you need. A licence for five administrations can mean something different from five sets of annual accounts: old years or inactive BVs may also count. Ask what happens when you set up a new subsidiary or sell a BV. Check whether you can export that administration separately and adjust the access rights. In a group, an employee of the operating company does not automatically need to be able to see the DGA's personal holding. A clear separation prevents both practical mistakes and unintended sharing of financial information. Test this with two trial users.

How do you reconcile intra-group items?

Reconcile intra-group balances before you generate reports. A receivable of the holding on the operating company must come back on the other side as a corresponding payable, taking into account booked interest and payments around the balance sheet date. Use an overview per counterparty and have differences explained by the person who knows the entry. A programme that shows several files side by side does not take over that substantive reconciliation by itself. Art. 2:362 DCC requires a true and fair view per set of annual accounts. Do not resolve a reconciliation difference by entering the same arbitrary amount on both sides, but repair the original registration.

Ask separately about consolidation if your group needs it. Combining the stand-alone annual accounts of the holding and of a subsidiary in one PDF is not consolidation. That involves, among other things, eliminations, the scope of consolidation and uniform accounting policies. Art. 2:406 and 2:407 DCC are relevant for the obligation and possible exemptions. The number of BVs in a software licence says nothing about that. Have an expert make the assessment if there are foreign subsidiaries, different financial years or changing interests. For a small, straightforward group, separate files may be sufficient, but that conclusion follows from the circumstances.

When is consolidation needed?

Organise the completion per legal entity with its own checklist. Note which version was signed by the board concerned, how adoption took place and which publication was sent. A shared folder named 'final' is too vague for that. In the planning, also include who checks the files of other group companies. Ultimately compare suppliers on the total group cost, the separation of data and the quality of the handover. Only pay for consolidation functions when you need them, but do not expect group control from a package that merely manages several separate administrations. That keeps it clear what the software must actually do for your organisation.

How it works at Jaarrekening.io

In Jaarrekening.io, several legal entities sit in one account, each with its own file. You pay per legal entity per financial year, by size class; the first annual accounts in the account are free, the following ones cost from € 250 excl. VAT. There is no licence per user or firm. Consolidation is a separate extension that is not yet in the menu.

What the free first annual accounts include →

Sources

• KVK: what do the annual accounts consist of?
• KVK: whether or not to file annual accounts

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