- a private limited company (BV);
- a public limited company (NV);
- a cooperative association;
- a mutual insurance association;
- a (limited) partnership of which all managing partners are foreign;
- an association or foundation maintaining one or more businesses of a certain size (i.e. €4.4 million annual turnover in last 2 financial years).
You must file your annual accounts on time. How you do this, depends on your business category (small, mid-sized or large). If you own a private or public limited company in the 'small' business category, you can file your annual accounts online yourself. When using an intermediary, they must always use the Standard Business Reporting software (SBR) when filing digitally.
If you submit your annual accounts late, you may have to pay a fine. You may also become personally liable for debt when declared bankrupt, even if the legal form of your business would normally prevent this from happening.
Foreign legal entities
In addition, the following foreign legal entities must file their annual accounts in the Netherlands:
- Foreign legal entities from outside the EU with a branch in the Netherlands, if they are obliged to file annual accounts in their home country.
- Formally foreign legal entities: according to the Dutch Formally foreign legal entities Act (Wet op de formeel buitenlandse vennootschappen), these entities, although established in their country of origin, do not have any real relationship with that country and operate solely in the Netherlands.
Exceptions when filing
In a number of cases, you do not need to file your annual accounts. However, you will be required to submit some kind of report. This applies to daughter companies (subsidiaries) in certain situations, to private limited companies for pension or annuity purposes and to companies that are unable to report due to fire or theft. Please contact the Dutch Chamber of Commerce for more information.
Contact the Tax and Customs Administration via our Information Desk
Call +31 55 538 53 85