Netherlands Compliance Guide

Filing requirements, deadlines, and fees for Netherlands business entities.

Registrar: KVK (Kamer van Koophandel / Chamber of Commerce) ·Entity types: BV (private limited company), NV (public limited company), VOF (general partnership), CV (limited partnership), Cooperative, Stichting (foundation), Branch office

Filing Obligations

Annual Accounts (KVK Filing)

Annual

All BVs and NVs must deposit annual accounts with the KVK. Small companies may file abbreviated accounts. Micro entities may file only an abridged balance sheet. Filing is free but mandatory.

Deadline

Within 8 days of adoption, and no later than 12 months after financial year-end (adoption deadline: 5 months after FYE, extendable to 10 months)

Fee

No filing fee

Late Penalty

Directors become personally liable for debts in case of bankruptcy if accounts were filed late. Economic offence with potential fines up to EUR 22,500.

Filing Method

Online via KVK filing portal (SBR/XBRL format)

Applies to:BVNVCooperativeOfficial source

Corporate Income Tax Return (Vennootschapsbelasting)

Annual

Corporate income tax: 19% on the first EUR 200,000 of profits, 25.8% above that. Tax advisor can request extensions. Advance tax payments (voorlopige aanslag) may be required.

Deadline

Within 5 months of financial year-end (typically 1 June); extension available to 1 November or later

Fee

No filing fee

Late Penalty

EUR 2,757 fine for late filing. Interest charged on late payment (currently ~6% per annum). Tax authorities may issue estimated assessment.

Filing Method

Electronic filing via Dutch Tax Authority portal

Applies to:BVNVCooperativeOfficial source

VAT Returns (Omzetbelasting)

Monthly or Quarterly

Standard VAT rate is 21% (reduced rate 9%). Most businesses file quarterly; large businesses file monthly.

Deadline

Last business day of the month following the reporting period

Fee

No filing fee

Late Penalty

Fine of EUR 68 for first late return, increasing for repeat offences. Interest on late payment.

Filing Method

Electronic filing via Dutch Tax Authority portal

Applies to:All VAT-registered entitiesOfficial source

UBO Register (Ultimate Beneficial Owner)

Ongoing

All Dutch legal entities must register their ultimate beneficial owners with the KVK. Note: public access to the UBO register was suspended following CJEU ruling, but filing remains mandatory.

Deadline

Ongoing; update within 1 week of changes

Fee

No filing fee

Late Penalty

Economic offence; fines and potential criminal liability for directors

Filing Method

Online via KVK portal

Applies to:BVNVVOFCVCooperativeStichtingOfficial source

Key Dates

1 June (or extended)Corporate income tax return deadline

Within 12 months of FYEAnnual accounts must be filed with KVK

Last business day of following monthVAT return due

Frequently Asked Questions

What is the corporate tax rate in the Netherlands?

19% on the first EUR 200,000 of taxable profits, and 25.8% on profits above that threshold (2024/2025 rates).

What happens if I file annual accounts late?

Late filing creates a legal presumption of mismanagement. If the company goes bankrupt within 3 years of late filing, directors can be held personally liable for the company's debts. This is one of the most severe consequences in Europe.

Is there a filing fee for KVK annual accounts?

No. Filing annual accounts with the KVK is free. However, preparing the accounts in the required SBR/XBRL format typically requires an accountant.

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Last updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.