Jaarrekening Deponeren bij KvK (Annual Accounts Filing)
Every Dutch BV must deposit its annual accounts (jaarrekening) with the Kamer van Koophandel (KvK) within 12 months of the financial year-end. Late filing is an economic offence that removes the directors' defence against personal liability in insolvency.
Who this applies to
- All Dutch BVs (besloten vennootschappen) regardless of size or trading activity
- NVs (naamloze vennootschappen)
- Cooperatives (cooperaties) and mutual guarantee societies
- Foreign companies with Dutch branches in certain circumstances
- Stichtingen and verenigingen with commercial activities above statutory thresholds
What to file
Annual accounts (jaarrekening) in the format appropriate to company size: microstaatje (micro: balance sheet only), verkorte jaarrekening (small: abbreviated balance sheet), or full accounts with audit report (medium and large companies). Filed via KvK in SBR/XBRL format.
How to file
Filed digitally via Mijn KvK at kvk.nl using an eHerkenning login or via a notary or accountant with SBR filing capability. Small and micro BVs can upload PDF accounts directly. Audited accounts must include the auditor's report.
Payment due
No tax payment associated with the KvK filing. The KvK filing fee applies only for paper submissions (EUR 25); SBR digital submissions are free.
Penalties for missing this deadline
Late filing is an economic offence (economisch delict). Directors of a BV that files late within 3 years of a subsequent insolvency cannot invoke the defence against personal liability (artikel 2:248 BW). KvK may impose a EUR 900 annual non-compliance fee. The Public Prosecution Service can prosecute directors for persistent failure.
Filing checklist
- Prepare the annual accounts including balance sheet, profit and loss account, and notes
- Determine company size category (micro, small, medium, large) to identify the required accounts format and audit requirement
- Have accounts formally adopted at the general meeting of shareholders (AVA) within 5 months of year-end, extendable by 5 months at the AVA
- Deposit the adopted accounts at KvK within 8 days of adoption via Mijn KvK in SBR format or PDF upload
- Ensure the filing date is within 12 months of the financial year-end as the hard outer limit
- Save the KvK filing confirmation and update internal compliance records
Documents you'll need
- Signed annual accounts: balance sheet and for medium and large companies the profit and loss account
- Notes to the accounts as required by Boek 2 BW for the relevant size category
- Auditor's report (accountantsverklaring) for large and most medium-sized companies
- Director's report (bestuursverslag) for medium and large companies
- AVA resolution adopting the accounts or signed shareholders' written resolution
- eHerkenning login or SBR certificate for KvK portal submission
Common mistakes to avoid
- Treating the 12-month outer limit as the normal deadline — accounts should ideally be deposited within 6-7 months to allow time for audit and adoption
- Filing abbreviated accounts when the company has exceeded the klein size thresholds for two consecutive years and must file as middelgroot with an audit
- Missing the 5-month AVA adoption deadline without a valid resolution extending it to 10 months
- Not re-depositing restated accounts when restatements are issued after the original filing
Never miss a Netherlands deadline
AccountsOS tracks every Belastingdienst (Dutch Tax and Customs Administration) and KVK (Kamer van Koophandel) / Handelsregister deadline and reminds you weeks ahead.
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