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If you run a company in the Netherlands, you may have to file your annual financial accounts every year with the Dutch Chamber of Commerce (KVK). You are obliged to do so if you own:
- a private limited company (BV)
- a public limited company (NV)
- a cooperative association
- a mutual insurance association
- a general or limited partnership (VOF or CV resp.) of which all managing partners are foreign
- an association or foundation that runs one or more businesses of a certain size (i.e. €6 million annual turnover in the last 2 financial years)
You must file your annual accounts on time. You must submit your annual accounts to the Chamber of Commerce (KVK) within 8 days of adopting them. If the annual accounts have not been adopted in time, you submit the provisional accounts. The deadline for adoption of the annual accounts depends on the legal structure of your business, but at the most this is within 12 months from the end of the financial year.
How you do this, and which information your financial statements must contain, depends on your business category (micro, small, medium-sized or large). If you own a private or public limited company in the 'micro' or 'small' business category, you can file your annual accounts online yourself. When using an intermediary, they must always use the Standard Business Reporting software (SBR) when filing digitally.
If you wish to look into a company's annual financial accounts you can order these online with the Chamber of Commerce (KVK).
If you submit your annual accounts late, you may have to pay a fine. You may also become personally liable for debt when declared bankrupt, even if the legal structure of your business would normally prevent this from happening.
Foreign legal entities
The following foreign legal entities must file their annual accounts in the Netherlands:
- Foreign legal entities from outside the EU with a branch in the Netherlands, if they have to file annual accounts in their home country.
- Formally foreign legal entities: according to the Dutch Companies Formally Registered Abroad Act (Wet op de formeel buitenlandse vennootschappen), these entities, although established in their country of origin, do not have any real relationship with that country and operate solely in the Netherlands.
Exceptions to filing your annual accounts
In a number of cases, you do not need to file your annual accounts. This applies to daughter companies (subsidiaries) in certain situations and micro or small private limited companies for pension or annuity purposes. However, you will be required to submit an accountant's report or declaration of consent. In extreme circumstances you can request an exception to the legal obligation to file your annual accounts (in Dutch), for example due to bankruptcy, fire or theft. Please contact the Netherlands Chamber of Commerce (KVK) for more information.