SBI 2025 code when filing the annual accounts: what must it say?
The KVK switched to SBI 2025 on 6 and 7 September 2025. What that means for your filing is mainly stated in software suppliers' help pages, not at the KVK.
The short answer
The Dutch Business Register has used SBI 2025 since the weekend of 6 and 7 September 2025. AFAS writes that for annual accounts for 2025 or later an SBI 2025 code belongs in the administration details, and for 2024 or earlier the old SBI 2008 code. The KVK itself does not mention this; check with your software.
Updated 30 October 2026
Key facts
| What is SBI | Standaard Bedrijfsindeling (Dutch standard industrial classification) of the CBS; the KVK assigns the code based on your activities |
| Business Register transition | Weekend of 6 and 7 September 2025 (CBS) |
| A supplier's rule | Financial year 2025 and later: SBI 2025; financial year 2024 and earlier: SBI 2008 (AFAS) |
| Official source for the filing rule | Not found at the KVK or Logius on 27 October 2026 |
What has changed?
The SBI is the classification of companies by main activity. The CBS (Statistics Netherlands) maintains it; the KVK assigns the right code based on the description of your activities. According to the CBS, the KVK switched to the new SBI 2025 in the Business Register in the weekend of 6 and 7 September 2025: existing registrations received an SBI 2025 code and new registrations are entered with it. The CBS itself switches in phases between 2026 and 2029.
A BV that filed annual accounts before September 2025 therefore did so with an old code; a BV that files now has a new one in the register.
What does it say about filing?
On the KVK pages we read (filing with SBR, filing yourself, the frequently asked questions) SBI does not appear. The rule entrepreneurs ask about comes from a supplier: in its help page about KVK documents, AFAS writes that for annual accounts for 2025 or later you must make sure an SBI 2025 code is in the administration details, no longer the old SBI 2008. For financial years up to and including 2024 the opposite applies according to the same page, because Digipoort would not process the SBI 2025 code.
That is information from one supplier for its own product. We cannot confirm it as a KVK rule. What other packages ask for, you see in their own settings.
What do you check?
- Which code is in the Business Register? That is SBI 2025. You can see it, according to the CBS, on your personal page at the KVK and in the extract.
- Which financial year are you filing? For 2025 or later: SBI 2025. For 2024 or earlier: ask your software supplier which code it expects, because according to AFAS that is the old one.
- Is the code in the package's administration details? That is where the setting is; it is a software field, not part of the annual accounts themselves.
- Do you get an error message? The KVK writes that an error can have several causes and names first the KVK number, then whether an adopted annual account for the financial year has already been filed, and special characters. An SBI message is then a question for your software supplier.
Does your activity fall under a code that has disappeared? The CBS has reclassified some industries. A company that previously fell under one code may now fall under wholesale, retail or repair, depending on the main activity. The KVK then assigns a new code based on your activities.
Case: a BV files two financial years on the same day
Autohandel Peters BV (fictional, micro: balance sheet total ≤ € 450.000, net turnover ≤ € 900.000, < 10 employees) files two years on 10 November 2026: 2024 (balance sheet total € 142.000, late) and 2025 (€ 160.000). Its bookkeeping package has one SBI code field, set to the new code from the Business Register.
- 2025. The code matches the supplier's rule. Send.
- 2024. According to the same supplier, Digipoort wants the old code for this financial year. Peters asks the supplier how the package works for an earlier financial year before sending, instead of reading a rejection afterwards.
- Check. After both submissions Peters searches the Business Register for free to see whether 2024 and 2025 appear.
The example shows why a single field is confusing for an older annual account: the right code depends on the financial year, not on today.
How it works at Jaarrekening.io
Jaarrekening.io sends nothing to the KVK and asks for no SBI code on the filing page. The code therefore only plays a role in the software or service with which you send, and at your accountant. The first set of annual accounts in your account is free, for every size class.
Sources
Frequently asked questions
Must there be an SBI 2025 code when filing the 2025 annual accounts?
According to an AFAS help page: yes, for annual accounts for 2025 or later an SBI 2025 code must be in the administration details. That is a supplier's rule; I found no KVK page that says it. Check with the supplier of your package.
Which SBI code belongs with financial year 2024?
According to AFAS the old SBI 2008 code, because Digipoort would not process the SBI 2025 code for that financial year. This applies if you are still filing a 2024 annual account. Check with your software supplier.
Since when has the KVK used SBI 2025?
According to the CBS, the KVK converted the SBI codes in the Business Register to SBI 2025 in the weekend of 6 and 7 September 2025. The CBS itself switches in phases between 2026 and 2029.
Where do I find my SBI code?
In the Business Register, so in your extract and, according to the CBS, also on your personal page at the KVK. The KVK assigns the code based on your description of activities.
What do I do about an error message when filing?
First check the KVK number, then whether an adopted annual account for that financial year has already been filed, and whether there are special characters in the data. After correcting, submit the annual accounts again via Digipoort. For a technical problem, contact your software supplier.
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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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