How to file annual accounts with KVK

Short answer

Filing means making your annual accounts public at KVK. It must be done within 8 days of adoption and at the latest 12 months after the end of the financial year. Only legal entities such as a BV must file; a sole trader and a VOF do not.

How to approach it

You prepare the filing documents here: the publication document with the balance sheet and the notes, the signing page and an abridged management report. You then do the filing itself with KVK.

Start filling in View a sample (PDF)

Eerst invullen, pas betalen als je de stukken downloadt. Eenmalig € 60,44 per boekjaar, geen abonnement.

Filing means: having your annual accounts entered in the KVK commercial register so that they are public. That is not mandatory for everyone — it depends on your legal form.

Who must file?

Legal form	Filing obligation
Sole trader (eenmanszaak)	No
VOF and limited partnership (commanditaire vennootschap)	No
BV and NV	Yes, with KVK
Cooperative, mutual guarantee association, foundation, association with a business	As a rule yes, with exceptions

Not sure whether your legal form must file? Check with KVK. For a business without legal personality the obligation certainly does not apply.

Which deadlines apply?

The management prepares the annual accounts within 5 months of the end of the financial year (article 2:210(1) Dutch Civil Code).
The general meeting may extend that period by a maximum of 5 months.
The general meeting adopts the annual accounts.
Within 8 days of adoption the annual accounts are filed (article 2:394(1) Dutch Civil Code).
If the annual accounts are not adopted, the absolute limit is 12 months after the end of the financial year.

How does filing work?

Filing is done with KVK, usually via the internet. You submit the annual accounts in the prescribed digital format; KVK checks whether the file meets the requirements and then enters it in the commercial register.

Many accounting packages and accounting firms can submit the file directly. If you do it yourself, the submission must be technically correct — a wrong format means submitting again and therefore delay.

Keep the proof of filing

Keep KVK's confirmation with your annual documents. If the bank, a supplier or the Belastingdienst asks, you can then show that you filed on time.

What becomes public?

What you file can be inspected by anyone. For micro and small legal entities the level of detail remains limited: the abridged balance sheet, concise notes and the profit and loss account. The full notes and the management report then need not be made public.

Bear in mind that competitors, suppliers and customers can read along. What you put in the public documents is therefore also a communication choice.

Late or not filing at all

Filing late is a criminal offence: you can receive a fine and the Public Prosecution Service (Openbaar Ministerie) can start proceedings. So do not wait until the last moment, and certainly not if the figures are not yet correct.

If you get stuck — for example because the figures are not yet correct or the meeting has not been held — do not let it slide. If necessary, file the prepared annual accounts within the 12-month period and put it right later.

Frequently asked questions

Must a sole trader file the annual accounts?

No. There is no filing obligation for sole traders and VOFs, because they are not legal entities. You may of course use your figures for your own bookkeeping and for your tax return.

What does filing with KVK cost?

KVK does not charge a separate fee for digital filing itself. Check the current rates on kvk.nl, as they may change. The costs you usually do have are those of your bookkeeper or accountant.

Can I change annual accounts later?

Filed annual accounts can be replaced by an improved version. This is called improved annual accounts. State clearly what has changed and why.

Must I also file if the financial year is still running?

No, the deadline starts after the end of the financial year. As long as the financial year has not been closed, there are no annual accounts to file.

Annual accounts for a BVWhat belongs in the annual accounts of a legal entity.
Annual accounts deadlineThe deadlines and what happens if you exceed them.
Annual accounts for a sole traderNo filing obligation, but what do you need instead?
Abridged balance sheet: what becomes public?What you do and do not include in the filed document.
Which documents belong in annual accounts?From balance sheet to signing, including the publication documents.

Prepare your annual accounts yourself?

Work through the wizard, check your figures and download the annual accounts and the KVK filing documents as PDFs. € 60,44 per financial year, once.

Start your annual accounts View a sample See how it works first

Je vult eerst alles in en bekijkt het resultaat — betalen doe je pas als je de stukken wilt downloaden. Geen abonnement. En zit er een fout in de stukken die wij kunnen herstellen? Dan leveren we gratis een nieuwe versie, zo vaak als nodig.

Deze uitleg is algemeen bedoeld. Controleer bij KVK, de Belastingdienst of je accountant of de regels in jouw situatie nog zo gelden. ZelfJaarrekening.nl is a tool, not an accounting firm; you cannot derive rights from this explanation.