# Jaarrekening Deponeren bij KvK (Annual Accounts Filing)

Country: Netherlands
When: Within 12 months of financial year-end for most BVs (31 December for a 31 December year-end); within 8 months for large companies (artikel 2:394 BW); must be deposited within 8 days of formal adoption at the AVA general meeting
Tax year: 2025

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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.kvk.nl/inschrijven-en-wijzigen/jaarlijkse-publicatieplicht/