How can you file your financial statements?

Information on (electronic) filing in a number of specific situations is available in the document Electronic filing requirement (only in Dutch). In case of doubt, consider engaging an intermediary.

 

 

Micro or small business category

From the 2016 financial year, entrepreneurs in the micro or small business category only have the option of (arranging for) electronic filing. You can use the online service for filing your financial statements yourself, to directly file your financial statements electronically with the Netherlands Chamber of Commerce KVK. It is also possible to file your financial statements by means of financial software (SBR) or with your financial intermediary.

After submitting the financial statements electronically, they are immediately visible and retrievable in the Business Register. You will receive confirmation, including a copy in PDF format, by email, after which you can immediately check whether it has been properly processed.

Medium-sized business category

Entrepreneurs in the medium-sized business category file their annual accounts digitally in XBRL format via financial software using SBR or by filing statements yourself.

Under what circumstances can I file my medium-sized company's financial statements in hard-copy?

If your situation meets one of the following criteria:

• The financial year starts prior to 1 January 2017.
• The company is part of a group, of which the Dutch parent company in the business category 'large'.
• The company is part of a group, of which the parent company is established in an EU country.
• The financial statements have been drawn up according to the requirements of another EU country.
• The financial statements have been drawn up according to the requirements of the business category 'large'.
• The legal business structure is a non-European one, for example a Delaware Corporation. Note: if the business is a formally foreign company, you will have to file 2 sets of financial statements: 1 in accordance with the requirements of the country of origin, and 1 in accordance with Dutch legislation - in other words, electronically. 

I believe I should be allowed to file on paper. What can I do?

Most companies can only deposit electronically, via SBR. Please check the information above carefully and also read this Question and Answer document (in Dutch). If you are still of the opinion that you should be allowed to deposit the financial statements on paper, we request that you send the documents in PDF format and include your motivation to: sbr.ontheffing@kvk.nl. We will process your request.

We record the date of receipt of your financial statements sent in by post or email as the filing date.

Large business category

Entrepreneurs in the large business category should file their financial statements electronically by means of financial software using SBR, by post, or by email. Financial statements cannot be filed at a KVK office. As of financial year 2025, entrepreneurs in the business class large will be required to file their financial statements electronically via SBR. For information, consult the Standard Business Reporting (SBR) website.

Kamer van Koophandel
Team Deponeringen
Postbus 1544
3000 DP Rotterdam

Email: jaarrekening.groot@kvk.nl

Attach the financial statements on the email as a PDF. Do not use file sharing services such as Zivver, FileCap, or WeTransfer.

We record the date of receipt of your financial statements sent in by post or email as the filing date. You will not receive a confirmation of receipt for financial statements filed by post or email.

Engaging an intermediary

Filing your financial statements yourself can be a demanding task. If you run into any difficulties, consider contacting a financial intermediary, such as a bookkeeper, tax consultant, or accountant. They can draw up your financial reports and send them to various bodies.

Questions

Find out more about filing.