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What is the deadline for filing a B.V.'s annual accounts?

Last updated: Oct 21, 2026, 17:46 (UTC+08:00)

The board draws up the accounts within 5 months of year end, shareholders adopt them within 2 months, and the B.V. files them with KVK within 8 days of adoption. For a calendar year that means 8 August, or 31 December at the latest with the 5-month extension shareholders can grant. Late filing is punishable by law, and directors can become personally liable if the company later goes bankrupt.

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Source: Final date for filing financial statements, KVK (Netherlands Chamber of Commerce)

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