Filing

Filing annual accounts - general

How you file your financial statement depends on your business size. In most cases, you have to file digitally. Micro, small and middel-sized companies have to file their financial statements digitally in the XBRL format.

You can check that your financial statement has been filed yourself. This is free of charge.

The final deadline for adopting annual accounts is different for each legal entity, but they must always be filed within 12 months of the end of the financial year.

There are several possible causes for an error message. We cannot list them all, but we do have a few tips.

  • Check the KVK number, is it correct? Does it exist?
  • Check if an adopted financial statement has already been submitted for this financial year.
  • Some software does not support special characters in financial statements. If this is the case, contact your software supplier.
  • Check the error message using the (Dutch) documentation about the Nederlandse Taxonomie (NT).

Do you suspect a technical error? Contact your software supplier.

There are no charges for filing your financial statements via SBR. But the software you use and the PKIOverheid certificate do cost money. Consult your software provider to find out more.

As soon as we receive your financial statement, a number of checks are carried out automatically. If there are no errors, you will receive a Digipoort notification by email. 

If we cannot process the financial statement, you will receive an error notification. After fixing these errors, you can upload your financial statement via Digipoort again. 

The size of your company determines the parts of your financial statement you need to include. Companies are divided into 4 classes: micro, small, medium-sized, and large. 

See which parts of the financial statement you need to file. 

Legal entities such as the bv, nv, coöperatie, and onderlinge waarborgmaatschappij (mutual insurance society) are required by law to file their annual financial statement. Eenmanszaken (sole proprietorships) do not have to file. Find out more about who has to file what

You file your financial statements via Standard Business Reporting (SBR) and do not enter an adoption date.

Replace non-fixed financial statements

You can replace financial statements that have not been adopted yet with new financial statements that have not yet been adopted, or with adopted financial statements.

Filing financial statements yourself (ZDJ)

You can use the online service Zelf Deponeren Jaarrekening to file (single) financial statements directly with KVK.

Applying for an authorisation to file financial statements yourself via Zelf Deponeren Jaarrekening (ZDJ) is free of charge. Requesting authorisation for another company is also free. 

Choose one of the following options:

Log in with an email address and password

You file financial statements of various businesses by logging in with your email address and password. Create an account to do so. 
Then request authorisation to file financial statements. Log out after filing financial statements. Log in again and choose the next business.

Log in with e-Herkenning

Apply for e-Herkenning. Within eHerkenning, you can apply for authorisations to file financial statements of multiple BVs. For more information, contact the provider of your eHerkenning token (EID token).

Login using your access code and password

You need an access code and password for each BV if you use this login method.

  • Login and add the business for which you want to file financial statements. Go to Zelf Deponeren Jaarrekening. Request authorisation.
  • Repeat these steps for all of the businesses for which you want to file financial statements.
  • Once authorisation for a business has been requested, the financial administration of that business will receive a letter. They will accept or reject the request.
  • You will know that the request has been approved if you see the option 'Deponeer jaarrekening'  (file financial statement) after logging in.

Do you want to retract your own authorisation? Then choose the business via the Zelf Deponeren Jaarrekening online tool and click ‘Remove authorisation’ ('Verwijder machtiging').

Filing general terms and conditions

You can file your general terms and conditions with KVK or with the court. Read more about filing general terms and conditions

No. Businesses are not required to file their general terms and conditions. But it may be useful to do so.

We charge a fixed annual fee per filing for filing general terms and conditions. Check the latest KVK tariffs.

A translation counts as a separate filing. For example, if you file your general terms of purchase, and your general terms of sale, plus the English translations of each document, you pay for 4 filed documents in total. The general terms of purchase in Dutch and English, and the general terms and conditions of sale in Dutch and English. That is 4 in total.

See also: Filing general terms and conditions

You can terminate your filing by sending an email to algemene.voorwaarden@kvk.nl with the subject line: ‘stopzetting algemene voorwaarden’ (this translates to 'termination filing of general terms and conditions'). You will receive an email confirmation once the termination has been processed. We will also send the confirmation by post within 1 working week.

Read more about the invoice for filing your general terms and conditions and view an example (under the heading 'Invoice').

Filing merger and demerger proposal

You can deposit your merger of demerger proposal with the Netherlands Chamber of Commerce KVK electronically or by post.
Read more about filing a merger of demerger proposal

You file your merger or demerger deed with KVK by post

In most cases, the notary will file the deed and additional documents on your behalf.