Do you still have unsold stock or business assets? Then these will be transferred to your private assets after you have closed your business. In that case, you must file and pay turnover tax on the current value of those stock or assets.
What is the current value and how do you calculate it?
The current value is the value on the balance sheet (purchase-depreciation). Or the achievable value that would be paid for it. You can also prove the current value with the price of comparable goods elsewhere. You can have an appraisal done for valuable goods. For cars, for example, you can use a price list from the Royal Dutch Touring Club ANWB . You pay VAT on the sale of the goods. Also, do not forget the VAT that you have not yet received from outstanding invoices to your customers.