VAT, bookkeeping and payroll
Bookkeeping and Annual Accounts Services in the Netherlands
Your BV's books kept, VAT returns prepared, and annual accounts drawn up and filed on the statutory dates.
- Accounts drawn up within five months, plus at most five (BV, NV)
- Filed within eight days of adoption, twelve months at the latest
- English filing allowed where no Dutch version exists
- Never combined with our registered address
Bookkeeping for a foreign-owned Dutch BV
We provide bookkeeping in the Netherlands for BVs whose owners live abroad. The board must keep records showing the company's rights and obligations at any time (art. 2:10(1) BW), and tax law sets the same duty, with no threshold (art. 52 AWR).
Our VAT returns assume the BV is registered; for that step, see vat registration netherlands. Wages run through payroll services netherlands, a separate service.
What's included
The board keeps the legal duty for the books.
Your books, kept digitally
Ledger, debtors and creditors, stock, purchases and sales, payroll accounts, readable throughout the retention period.
Invoices issued or checked
Against the official content list, issued by the 15th of the following month (art. 34g Wet OB 1968).
VAT returns and the ICP declaration
Prepared from the books and filed under your authorisation; you stay responsible for every return.
The six-month paper balance sheet
With the statement of income and expenditure, within six months of year end (art. 2:10(2) BW).
Draft annual accounts
For the board to sign, micro or small format, tax-basis valuation where chosen.
Filing at the KVK
Within eight days of adoption, in English if no Dutch version was made (art. 2:394(1) BW).
The closed figures, handed over
To your Dutch tax advisor for the corporate income tax return, due before 1 June.
Where our work stops
No statutory audit (art. 5(1) Wta), no registered address for a company whose books we keep, no accountant title.
How the bookkeeping year runs
Every time is the statute's, KVK's or the Belastingdienst's.
- VAT return and paymentUs, from your documentsWithin one month after each period
- Annual accounts drawn up (BV, NV)The boardWithin five months of year end, extendable by at most five (art. 2:210(1) BW)
- The paper balance sheetThe board, with usWithin six months of year end (art. 2:10(2) BW)
- Adoption and filingThe general meeting, then the KVKFiled within eight days of adoption (art. 2:394(1) BW)
- KVK dates for a calendar yearThe KVK8 August; 8 November (all shareholders are directors); 31 December (full extension)
- The outer limitArt. 2:394(3) BWTwelve months after year end
- Corporate income tax returnThe BelastingdienstBefore 1 June
Address check
If we, our group or your group supply the BV's address, we stop (Wtt 2018). You, with us.
Due diligence and the articles
Directors, UBOs, KVK extract, source of funds, financial year. Us.
Authorisations and logins
A VAT authorisation with no formal requirements, the BV's own eHerkenning, the KVK login. You sign, we register.
Setting up the books
Ledger, compliant invoices, an archive readable for seven years. Us.
Books and VAT returns
We book and prepare from your documents, nil returns included. One month after each period.
The paper balance sheet
A separate duty of the board (art. 2:10(2) BW). Us, within six months of year end.
Signature, adoption, filing
Every director signs; filed through SBR software or, where KVK allows it, the ZDJ portal. Eight days after adoption.
Hand-over and retention
Closed figures go to the tax return; records are kept seven years. Return before 1 June.
Not sure when your BV's annual accounts are due?
We read your articles and set your filing dates first.
Documents you will need
Gathered at intake.
- Identification of every director and UBO
- KVK extract, deed of incorporation, articles and UBO details
- The business and the source of funds
- Who provides the registered address, confirmed not us
- Resolutions on adoption, extension, language and currency of the accounts
- Statements of every account, foreign and e-money accounts included
- Invoices, contracts and loan agreements, shareholder loans in particular
- The fixed-asset list, and payroll data where staff exist
- A BV changing hands or provider: prior accounts and returns (see the detailed ready-made companies page)
- A signed VAT authorisation and the BV's own eHerkenning
Dutch filing rules, size classes and state charges in 2026
The year-end clock for a calendar-year BV.
Civil Code, Book 2 and KVK; checked on 4 October 2026.
| Step | Rule | Source |
|---|---|---|
| Paper balance sheet and statement of income and expenditure | Within six months of year end, separate from the annual accounts | Art. 2:10(2) BW |
| Annual accounts drawn up (BV, NV) | Within five months, extendable by at most five by the general meeting on special grounds | Art. 2:210(1) BW |
| Annual accounts drawn up (cooperative) | Within six months, extendable by at most four | Art. 2:58(1) BW |
| Signature | Every director signs; a missing signature is explained | Art. 2:210(2) BW |
| Adoption | By the general meeting; where all shareholders are also directors, the signature counts as adoption unless the articles exclude it | Art. 2:210(3), (5) BW |
| Filing | Within eight days of adoption | Art. 2:394(1) BW |
| Not adopted in time | Filed as drawn up, two months after the drawing-up deadline | Art. 2:394(2) BW |
| Outer limit | Twelve months after year end | Art. 2:394(3) BW |
| KVK's dates for a calendar year | 8 August (ordinary); 8 November (all shareholders are directors); 31 December (full extension) | KVK |
| Extension of the filing deadline | None exists | KVK |
The size class decides what is filed and whether an audit is due.
Financial years from 1 January 2024: Stb. 2024, 52, in force 13 March 2024; checked on 4 October 2026.
| Class | Balance sheet total | Net turnover | Employees | What is filed | Audit |
|---|---|---|---|---|---|
| Micro | Up to EUR 450,000 | Up to EUR 900,000 | Fewer than 10 | A restricted balance sheet; no profit and loss account, no management report | None (art. 2:396(7) BW) |
| Small | Up to EUR 7,500,000 | Up to EUR 15,000,000 | Fewer than 50 | An abbreviated balance sheet and notes; no profit and loss account, no management report | None (art. 2:396(7) BW) |
| Medium | Up to EUR 25,000,000 | Up to EUR 50,000,000 | Fewer than 250 | Set out in the annual accounts guide | Due under art. 2:393(1) BW, by an AFM-licensed firm, not us |
Two of three criteria, on two consecutive balance sheet dates, decide the class (art. 2:396(1) BW). The consolidated art. 2:395a(1) BW still prints older micro figures; the 2024 decree governs.
What the state charges, and what lateness costs, in 2026.
State charges and sanctions, 2026, from the statutes named; checked on 4 October 2026.
| Item | Amount or rule | Source |
|---|---|---|
| Keeping books | The state charges nothing | Art. 2:10 BW; art. 52 AWR |
| Depositing the annual accounts at the KVK | No fee is listed in the tariff regulation | Financiële regeling handelsregister 2019; KVK |
| A third party viewing filed accounts online | EUR 3.90 per document | Financiële regeling handelsregister 2019 |
| Inspecting the accountants' register | Free of charge, by statute | Art. 37(1) Wab |
| SBR software, its certificate, eHerkenning | Supplier-set prices; no official figure | KVK; business.gov.nl |
| Late VAT or ICP return | Default penalty up to EUR 165; standard 50% of the maximum; none if filed within seven days | Art. 67b(1) AWR; BBBB |
| Late or missing corporate income tax return | Default penalty up to EUR 6,709; standard 50% of the maximum | Art. 67a(1) AWR; BBBB |
| Late filing of the annual accounts | An economic offence: up to six months' detention, community service or a fine up to EUR 27,500 | WED; art. 23(4) Sr |
| Misusing the accountant title | Order subject to a penalty; fine up to EUR 5,500 | Art. 56 Wab; art. 23(4) Sr |
| Address plus books without a DNB licence | Fine category 3, base EUR 2,500,000 | Besluit bestuurlijke boetes financiële sector |
Bookkeeping and our address are never sold together
Supplying a company's address and also keeping its books, working on its accounts or preparing its tax returns is a trust service needing a DNB licence (Wtt 2018, art. 1, limb b). Splitting the two between providers for one client or its group is prohibited too (art. 3(4)(b)), one of the rules on trust services in the Netherlands.
We hold no such licence, so we keep books only for companies whose address is elsewhere. An address with reception work only stays domicile only, as DNB puts it. For a different client, giving a Dutch company a registered address without renting an office is a separate service.
- An address plus reception work
- Putting calls through, forwarding unopened mail
- Not a trust service
- An address plus record-keeping, compiling or reviewing the accounts, or preparing tax returns
- A trust service needing a DNB licence (Wtt 2018 art. 1, limb b)
- The address from one provider, the books from another
- For one client or its group: prohibited (art. 3(4)(b))
Our bookkeeping goes only to companies whose address is elsewhere.
Problems we solve
Five first-year questions.
- "I am the only shareholder and director."
Your signature adopts the accounts (art. 2:210(5) BW), moving the KVK filing date to 8 November for a calendar year. No extension exists.
- "We filed late."
An economic offence, fine up to EUR 27,500 (2026); in a bankruptcy the board is presumed liable, three years back (art. 2:248 BW).
- "I live abroad and do not read Dutch."
File in English (art. 2:394(1) BW), with items in another language or currency where justified (art. 2:362(7) BW). KVK's portal is in English.
- "My records are printouts and old software."
A printout of digital files does not comply; old software must stay accessible for the retention period.
- "My BV does nothing."
Art. 2:10 and 2:394 BW apply while the BV exists; a nil VAT return is still a return.
Taking over the books of a BV that is already running?
Send last year's accounts and returns; we check what is open first.
Why work with us
A first Dutch year-end raises the same questions: who provides the address, the six-month balance sheet, the owner-director's earlier KVK date, the first English filing. We settle each first.
Ilse Brouwer, tax, VAT and licensing lead; Dutch, English, French.
We call this service bookkeeping because the title accountant is protected (art. 41 Wab); the NBA register is free to inspect (art. 37(1) Wab).
Related services
- the annual accounts guideEvery rule of the jaarrekening (annual accounts), by size class.
- DutchRegist: The Dutch VAT NumberThe number that goes on every invoice the BV issues.
Frequently Asked Questions
Can the company that provides my registered address also keep my books?
Only with a DNB trust-office licence. Supplying an address and also keeping the books, working on the annual accounts or preparing tax returns is a trust service (Wtt 2018 art. 1, limb b), and splitting the two between providers for one client or its group is prohibited (art. 3(4)(b)). We keep books only where the address is elsewhere.
Why do you call this bookkeeping and not accounting or accountancy?
Because the titles are protected. Only someone in the accountants' register may use RA, AA or the word accountant, alone or in a compound (art. 41(1), (2) Wab). The NBA reads accounting in a trade name as reserved too, citing the Hoge Raad judgment of 27 January 2015. Our service is bookkeeping and annual accounts.
Do I need a registered accountant or an audit for my Dutch BV, or is a bookkeeper enough?
A micro or small BV has no audit duty (art. 2:396(7) BW). Drawing up the annual accounts is the board's own duty (art. 2:210(1) BW), and anyone may assist the board with it. A larger company's statutory audit needs an AFM-licensed audit firm (art. 5(1) Wta), which we are not.
If you file my VAT returns, who is responsible for them?
The BV is, always. The Belastingdienst states that a business remains responsible for its tax return even when a tax service provider files it. Authorising a bookkeeper for VAT carries no formal requirements. For a BV established in the Netherlands, the VAT return and payment are due within one month after the period.
What happens if my BV's annual accounts are filed late?
Late filing is an economic offence: up to six months' detention, community service or a fine up to EUR 27,500 from 1 January 2026 (WED; art. 23(4) Sr). In a bankruptcy the board is presumed to have failed its task, looking back three years (art. 2:248(2), (6) BW), and corporate directors are caught too (art. 2:11 BW).
My BV is dormant: do I still need books, annual accounts and returns?
Yes. The record-keeping duty of art. 2:10 BW and the filing duty of art. 2:394 BW apply for as long as the BV exists, whether or not it trades. A VAT-registered BV with nothing to declare still files a nil return for every period, and its records stay subject to the seven-year retention rule.
How much does bookkeeping cost for a Dutch BV?
The work depends on the number of transactions, VAT and ICP filings, whether the BV has staff, and its size class. The state charges nothing for keeping books, the tariff regulation lists no fee for depositing the annual accounts, and a third party pays EUR 3.90 to view them online. Our own fee is quoted on request.
What is the equivalent of a CPA in the Netherlands?
The closest Dutch titles are RA (Registeraccountant) and AA (Accountants-Administratieconsulent), held only by those in the accountants' register (art. 41(1) Wab). Anyone may inspect that register free of charge (art. 37(1) Wab), and registered accountants are subject to disciplinary law (art. 42(1) Wab). A micro or small BV needs neither title for its own accounts.
What records must a Dutch BV keep, and for how long?
The board keeps records from which the BV's rights and obligations can be known at any time (art. 2:10(1) BW): the general ledger, debtors and creditors, stock, purchases and sales, and payroll accounts. They are kept for seven years (art. 2:10(3) BW; art. 52 AWR), and ten for immovable property and the One Stop Shop scheme.
When must my BV's annual accounts be drawn up, adopted and filed?
For a BV, the accounts are drawn up within five months of year end, extendable by at most five (art. 2:210(1) BW). They are filed within eight days of adoption, twelve months at the latest (art. 2:394 BW). For a calendar year KVK gives 8 August, 8 November where all shareholders are directors, or 31 December; no filing extension exists.
Can I file the annual accounts in English, and keep them in a foreign currency?
Yes. The accounts may be filed in English if no Dutch version was made (art. 2:394(1) BW). The general meeting may decide to describe the items in another language, and a foreign currency is allowed where justified (art. 2:362(7) BW). KVK's filing portal is available in English, so the filing itself can be done without Dutch.
Do I need eHerkenning to file the annual accounts?
It depends on the size class. KVK lists email, an access code or eHerkenning as logins for micro and small companies, email only for medium, and none of the three for large. Filing runs through SBR software or, where KVK allows it, the ZDJ portal. The BV's tax portal needs eHerkenning, which is personal and cannot be shared.
What are the Dutch accounting standards?
Dutch annual accounts follow Title 9 of Book 2 of the Civil Code, and the Dutch Accounting Standards Board publishes the Richtlijnen voor de jaarverslaggeving. IFRS as adopted by the EU is an option (art. 2:362(8) BW). Micro and small companies may value on corporate tax principles if they apply all the fiscal bases (art. 2:395a(7), 2:396(6) BW).
Is bookkeeping the same as accounting?
Not quite. KVK uses administration for all of a business's data and bookkeeping for its financial side. Dutch law adds a title rule: accountant and its compounds are reserved to those in the accountants' register (art. 41 Wab), so this service is called bookkeeping and annual accounts, and the people doing it are bookkeepers.
Request a bookkeeping plan
Tell us your BV's legal form, financial year and who provides its registered address. Pricing on request.