VAT, bookkeeping and payroll
Bookkeeping and Annual Accounts Services in the Netherlands
Your Dutch BV's books, returns and annual accounts, kept and filed on the statutory clock.
- Annual accounts filed within eight days of adoption
- Returns filed as your authorised intermediary
- English item descriptions possible
- Bookkeeping, never an audit
Books and accounts for a Dutch BV run from abroad
We keep the books of a Dutch BV whose owners or directors live abroad, file its VAT and corporate income tax returns, and draw up and file its annual accounts. Some search for this as accounting services; we do it as bookkeepers. Registering the BV for VAT is our VAT registration service.
A BV inside a group carries more in its books than a domestic company: how each intra-group price was set, and group figures in its size test. Outsourcing moves the work, never the duty. The board keeps the record duty, and the BV stays responsible for every return, whoever files it.
What's included
Seven parts, each with the statute that sets its clock.
Books kept through the year
Records that show the BV's rights and obligations at any time (art. 2:10 BW) and that the tax inspector can audit within a reasonable time (art. 52 AWR). You supply the documents.
VAT returns and the ICP declaration
Filed as the BV's authorised intermediary within one month of each period. Nil returns included: a BV with nothing to declare still files.
Transfer pricing records
How each intra-group price was set, recorded from the first intra-group invoice, with no size threshold (art. 8b lid 3 Wet Vpb 1969). Setting the price itself is tax advice.
Your size class, confirmed each year
Two of three criteria on two consecutive balance sheet dates, group companies counted, a new BV classed on its first balance sheet date (art. 2:396 and 2:398 BW). The board confirms it.
Annual accounts drawn up for the board
Under Dutch GAAP or IFRS as endorsed by the EU, in English item descriptions where the general meeting decides (art. 2:362 BW). Micro and small may use tax valuation principles. The rules: Dutch accounting standards.
Filed at the KVK
Through the KVK's English ZDJ portal for micro and small BVs, or SBR for medium and large, within eight days of adoption (art. 2:394 BW). Filing costs nothing.
The corporate income tax return
Filed as the BV's tax service provider before 1 June for a calendar year, or later under an extension. Our guide covers the corporate income tax return in the Netherlands.
Where the service stops
Each line is a rule of law or of our scope, stated before you ask.
- No address for a bookkeeping client or any company in its group (art. 3 lid 4 sub b Wtt 2018)
- No nominee, no director, no power of attorney
- No statutory audit or auditor's report: AFM-licensed firms only (art. 2:393 BW, art. 5 lid 1 Wta)
- We are bookkeepers, not accountants: the title is protected (art. 41 Wab); no compilation report
- No tax planning beyond preparing the returns: that is tax advice in the Netherlands
- The BV stays responsible for its return, whoever files; the board keeps the record duty
- Payroll returns run through our payroll service, not this one
How a year of your BV's books runs
A calendar financial year, from hand-over to the corporate income tax return.
Eligibility and due diligence
We confirm that no company in your group takes its address from us or our group, then identify the BV, its directors and UBOs.
Hand-over and tax portal access
You send the deed, articles, KVK extract and previous books. The BV obtains eHerkenning and authorises us, or a chain authorisation is used.
Size class
Assessed at each balance sheet date on two of three criteria, group figures counted, and confirmed by the board.
Books and returns through the year
VAT and ICP returns within one month of each period; intra-group invoices documented as they arise. Payroll and the 15% dividend withholding run through their own services and advisers.
Drawing up the annual accounts
The board draws them up, with our help, by 31 May; the general meeting may extend by at most five months (art. 2:210 lid 1 BW).
Audit where required, then adoption
Medium and large BVs only, by a licensed firm the general meeting engages, never us. Where all shareholders are directors, signing is adopting (art. 2:210 lid 5 BW).
Filing at the KVK
Within eight days of adoption and twelve months after the year end at the latest: for a calendar year 8 August, 8 November or 31 December. No extension; public at once.
Corporate income tax return
Before 1 June, five months more on request, or to 30 April of the following year under becon-uitstel (the tax service provider's extension). In a fiscal unity the parent files.
- VAT and ICP returnsThrough the yearWithin one month of each period
- Accounts drawn upBoardBy 31 May (art. 2:210 lid 1 BW)
- Extension of drawing upGeneral meetingAt most five months more
- AdoptionGeneral meetingSigning is adopting if all shareholders are directors
- Filing at the KVKBoardWithin eight days of adoption; no extension
- KVK filing datesCalendar year8 August, 8 November or 31 December
- Corporate income tax returnBoard or tax service providerBefore 1 June
- Extended tax returnOn request or becon-uitstelFive months more, or to 30 April of the following year
Not sure which size class your BV is in?
The class, group figures counted, decides what the BV publishes and whether it needs an audit. We settle it at hand-over.
Documents and access we need
What we ask for at hand-over; a BV that is not new adds its history.
- Identification of the BV's directors and ultimate beneficial owners
- The deed and the articles: financial year, adoption rule
- A KVK extract of the BV
- Confirmation that no group company takes its address from us
- The eHerkenning arrangement or a chain authorisation
- Bank access or statement feeds
- All sales and purchase invoices, receipts and contracts
- Intra-group agreements and the basis of their prices
- The previous bookkeeper's files and the last filed accounts
- Resolutions: extension, English descriptions, adoption, any dividend
- Group figures (assets, turnover, employees) for the size test
Size classes, deadlines and sanctions
The class decides what the BV publishes and whether it needs an audit; see audit requirements in the Netherlands.
Thresholds from 13 March 2024 (Besluit of 5 March 2024, Stb. 2024, 52). A BV falls in a class when it meets two of the three criteria on two consecutive balance sheet dates, group figures counted.
| Class | Total assets up to | Net turnover up to | Average employees | What is published | Statutory audit |
|---|---|---|---|---|---|
| Micro | EUR 450,000 | EUR 900,000 | Fewer than 10 | A restricted balance sheet | No |
| Small | EUR 7.5 million | EUR 15 million | Fewer than 50 | An abbreviated balance sheet and notes | No |
| Medium | EUR 25 million | EUR 50 million | Fewer than 250 | Full accounts | Yes |
| Large | Above two of the medium criteria | Full accounts | Yes |
The state charges nothing to keep books or to file them; the real cost of this calendar is the sanction column.
State charges and maximum sanctions, 2026. Sources: Civil Code Book 2; AWR; WED and Criminal Code; Wet Vpb 1969; Wet minimumbelasting 2024; KVK tariff regulation.
| Obligation | Deadline, calendar year | State charge or maximum sanction | Statute |
|---|---|---|---|
| Keeping the books | Continuous; kept seven years | Nothing | Art. 2:10 BW; art. 52 AWR |
| VAT return and ICP declaration | Within one month of each period | Late return: up to EUR 165 (2026) | Art. 67b lid 1 AWR |
| Drawing up the annual accounts | By 31 May; at most five months more | Nothing | Art. 2:210 lid 1 BW |
| Filing at the KVK | Within eight days of adoption; 31 December at the latest | Nothing to file; EUR 3.90 for a third party to view (2026) | Art. 2:394 BW; Financiële regeling handelsregister 2019 |
| Late filing of the accounts | No extension of filing | Fine up to EUR 27,500 from 1 January 2026, detention up to six months or community service | WED art. 1 and 6; art. 23 lid 4 Sr |
| Corporate income tax return | Before 1 June | Missing or late: up to EUR 6,709 (2026) | Art. 67a lid 1 AWR |
| Wage tax return | Through the payroll service | Missing, late, wrong or incomplete: up to EUR 1,675 (2026) | Art. 67b lid 2 AWR |
| Group files | Master file and local file by the corporate tax filing deadline, from EUR 50 million group revenue; country-by-country report (twelve months) and Pillar Two information return (fifteen months) from EUR 750 million | Prepared with the group's adviser | Art. 29c and 29g Wet Vpb 1969; art. 13.1 Wet minimumbelasting 2024 |
Problems we solve for foreign-owned BVs
What owners abroad ask before handing over the books.
- The director abroad cannot log in
The BV files with eHerkenning, which, says the government's business portal, entrepreneurs established outside the Netherlands cannot use, and which cannot be shared. We file as the BV's authorised intermediary or under a chain authorisation.
- The group's finance team keeps the books abroad
Dutch law asks for books that show the position at any time, auditable within a reasonable time, kept seven years. We keep the Dutch record and clock; the board keeps the duty.
- One shareholder who is also the director
Signing the accounts is adopting them, and it discharges the directors (art. 2:210 lid 5 BW). For a calendar year the KVK's filing date in that case is 8 November.
- A small BV inside a large group
Group figures count toward the class; transfer pricing records apply with no threshold. The art. 2:403 BW exemption costs the parent joint and several liability for the BV's debts: a choice that belongs with structuring a group through a Dutch holding.
- Late filing becomes personal
Missing books or a missed filing are presumed an important cause of a bankruptcy, three years back (art. 2:248 BW); a corporate director's liability passes to the people behind it (art. 2:11 BW).
Is your first filing date already set?
It follows from the financial year and from whether signing the accounts is adopting them. We read both from your articles.
Why work with us
Elif Demir, Compliance, licensing and founder permits lead, Amsterdam. Turkish, Dutch, English.
From our practice: on a new file we settle two things first, the BV's size class with the group's figures counted and whether signing the accounts is already adopting them, because both decide the filing date.
Related services
- Article 23 Licence and Fiscal Representation in the NetherlandsOur separate service for the article 23 licence and fiscal representation, prepared for the Belastingdienst.
- Payroll for a BV with staffIf the BV employs anyone, the director included, payroll returns follow their own rhythm: .
Frequently asked questions
Can the same firm keep our books and provide our Dutch business address?
Not without a DNB trust-office licence. An address together with bookkeeping, annual-accounts work or tax returns for the same client, or for any company in its group, is a trust service (art. 1 and art. 3 lid 4 sub b Wtt 2018). We offer no address to a bookkeeping client or its group.
Our group's finance team abroad keeps our books: does that meet Dutch law?
The law asks for records that show the BV's rights and obligations at any time, that the tax inspector can audit within a reasonable time, and that are kept for seven years (art. 2:10 BW, art. 52 AWR). The duty stays with the BV's board, whoever keeps the books. We keep the Dutch record and its filing clock.
Are you accountants? Is a bookkeeper the same as an accountant?
No. Accountant, RA and AA are protected titles reserved to those in the accountants' register, compounds included (art. 41 Wab), and the NBA reads accounting in a trade name as reserved too. Bookkeeping and preparing annual accounts are not reserved activities: the act protects the title, not the work. We are bookkeepers.
Why can't our foreign director file the returns personally?
The BV files its tax returns with eHerkenning. The government's business portal states that entrepreneurs established outside the Netherlands cannot use Dutch eHerkenning tools, and that a login is personal and cannot be shared. An authorised intermediary, or a chain authorisation, files instead; some government services do not accept chain authorisations.
If you file for us, who is responsible for a late or wrong return?
The BV. It remains responsible for its return even when a tax service provider files it, and the penalties fall on the BV. The maximum default penalties for 2026 are EUR 6,709 for a missing or late corporate income tax return and EUR 165 for a late VAT or ICP return (art. 67a and 67b AWR).
What happens to the directors if the books are missing when the BV fails?
A breach of art. 2:10 or 2:394 BW is improper performance and is presumed an important cause of the bankruptcy, with a three-year look-back (art. 2:248 BW). Where a director is itself a company, that liability passes jointly and severally to the people who direct it (art. 2:11 BW), such as a foreign parent's directors.
Does our BV need an audit?
Micro and small BVs do not (art. 2:396 lid 7 BW). Medium and large BVs do: the general meeting engages an RA, AA or statutory auditor at a firm licensed by the AFM, and the accounts cannot be adopted without the auditor's report (art. 2:393 BW, art. 5 lid 1 Wta). A bookkeeper never audits.
How much does an accountant cost in the Netherlands?
The state charges nothing to keep the books or to file the accounts at the KVK, and EUR 3.90 for a third party to view filed accounts (2026). The cost of not filing is a fine of up to EUR 27,500. Our fee is quoted on request: it depends on transaction volume, the size class and the returns filed.
What is the equivalent of a CPA in the Netherlands?
The registeraccountant (RA) and the accountant-administratieconsulent (AA). Both titles are held only by those entered in the accountants' register (art. 41 Wab), and a statutory audit is signed by one of them or by a statutory auditor (art. 2:393 BW). A bookkeeper, ourselves included, holds neither title and signs no audit.
How do you become a registered accountant in the Netherlands?
The title belongs to those entered in the accountants' register, and using it without registration is sanctioned under art. 56 Wab. We do not advise on the route into the register. For a BV the question matters only for the statutory audit, which medium and large BVs need from a registered accountant or a statutory auditor.
When must a Dutch BV file its annual accounts?
They are drawn up within five months of the year end, extendable by at most five (art. 2:210 lid 1 BW), and filed within eight days of adoption, twelve months after the year end at the latest (art. 2:394 BW). For a calendar year: 8 August, 8 November where all shareholders are directors, or 31 December with full extension.
Which size class is our BV, and what do we have to publish?
Two of three criteria on two consecutive balance sheet dates decide, with group companies that would be consolidated counted (thresholds from 13 March 2024, Stb. 2024, 52). A micro BV publishes a restricted balance sheet, a small BV an abbreviated balance sheet and notes, neither a profit and loss account. Filed accounts are public at once.
Can our books and annual accounts be in English?
The annual accounts can. The item descriptions may be in English where the general meeting decides, and IFRS as endorsed by the EU is an option (art. 2:362 BW). English is an accepted filing language (art. 2:394 BW), and the KVK's ZDJ filing portal for micro and small BVs is in English.
What does a BV inside an international group have to keep beyond ordinary books?
Records of how each intra-group price was set, with no size threshold (art. 8b lid 3 Wet Vpb 1969). A master file and local file from EUR 50 million consolidated group revenue in the prior year. A country-by-country report and the Pillar Two information return only from EUR 750 million. The art. 2:403 BW exemption is a group decision.
What accounting standards are used in the Netherlands?
Title 9 of Book 2 of the Civil Code, read with the guidelines of the RJ, the Dutch Accounting Standards Board, published in two sets: one for micro and small, one for medium and large. IFRS as endorsed by the EU is an option (art. 2:362 lid 8 BW). Micro and small BVs may also value on tax principles.
Ready to hand over the books?
Tell us the BV's financial year end and its group; we reply with a bookkeeping proposal.
- Name
- Company
- Financial year end
- Does your company or a group company take its address from us? (yes, no)
Confirmation: Thank you, we reply to the email address you gave.