Filing financial statements

Do you run a company in the Netherlands, for instance, a private or public limited company (bv or nv)? You have to file your financial statements every year with the Netherlands Chamber of Commerce KVK. 

Financial statements contain financial information about your company, such as your balance sheet and your profit and loss statement. 

Who has to file financial statements? 

You are obliged to file financial statements if you own: 

• a private limited company (bv)
• a public limited company (nv)
• a cooperative association
• a mutual insurance company/association
• a general partnership (vof) or limited partnership (cv) of which all managing partners are foreign
• an association or foundation that runs one or more businesses of a certain size (with a minimum of €6 million annual turnover in the last 2 financial years)
• companies which are regulated by the Companies Formally Registered Abroad Act (Wet op de formeel buitenlandse vennootschappen)
• organisations in specific sectors, such as broadcasters, pension funds and housing corporations 

In a number of cases, you do not need to file your financial statements. For instance, sole proprietors. In some cases, you are still required to submit an accountant's report or declaration of consent. 

Filing financial statements 

You have to file your financial statements with the Netherlands Chamber of Commerce KVK. You must file your financial statements via Standard Business Reporting (SBR). Some small organisations can also use the online service for filing financial statements yourself (Zelf Deponeren Jaarrekening). 

You can check on the KVK website how to file your financial statements. 

File your financial statements on time

You must file your financial statements on time. The deadline for submitting the annual statements depends on the legal structure of your business, but at most this is: 

• within 8 days of adopting them
• within 12 months from the end of the financial year

You cannot apply for an extension. If the financial statements have not been adopted in time, you submit the provisional statements. 

If you submit your financial statements late, you may have to pay a fine. You may also become personally liable for debt when your business is declared bankrupt. Even if the legal structure of your business would normally prevent this. 

Foreign legal entities 

The following foreign legal entities must file their financial statements in the Netherlands:

• Foreign legal entities from outside the EU with a branch in the Netherlands, if they must also file annual financial statements in their home country.
• Entities subject to the Companies Formally Registered Abroad Act (Wet op de formeel buitenlandse vennootschappen). These are entities that are established abroad, but do not have any real connection with that country as they operate solely in the Netherlands. 

Request an exemption to filing your financial statements 

In extreme circumstances you can request an exemption for the legal obligation to file your financial statements, for example due to bankruptcy, fire, or theft. You apply for this exemption to the Netherlands Enterprise Agency (RVO, in Dutch). Please contact KVK for more information. 

Filing a final financial statement 

Are you ending your company? Before you can dissolve your legal structure you must file your final financial statement. Read the step-by-step plan Ending your company for more information on the procedure for each legal structure. 

Look into financial statements 

If you wish to look into a company's financial statements you can order these online with KVK for a fee.