Filing annual accounts

Depending on the legal form of your business, you must file your annual accounts every year with the Dutch Chamber of Commerce (KvK). This requirement applies to the following types of organisations if they have their registered offices in the Netherlands:

• private limited companies (BV);
• public limited companies (NV);
• cooperative associations;
• mutual insurance associations;
• banks;
• associations and foundations maintaining one or more businesses of a certain size.

You must file the annual accounts on time. You can do so by post or online.

If you submit your annual accounts too late, you may have to pay a fine. You may be personally liable for debt regardless of the legal form of your business when declared bankrupt.

Foreign legal entities

In addition, the following foreign legal entities must file their annual accounts in the Netherlands:

• foreign legal entities from within the EU with a branch in the Netherlands;
• foreign legal entities from outside the EU with a branch in the Netherlands, if there is an obligation to file annual accounts in the entity’s country of origin;
• formally foreign legal entities.

No annual accounts

You are not required to file annual accounts if you have a one-man business (eenmanszaak), general partnership (VOF) or limited partnership (CV). In a number of cases, you can obtain an exemption from the obligation to prepare annual accounts.

Term

You must file the annual accounts in writing or online by 31 July of the year following the financial year concerned. In exceptional circumstances, you may obtain an extension of this term by a maximum of six months.