By HNFS · 4 min read
Dit artikel is alleen in het Engels beschikbaar.
If you own a Dutch BV and live outside the Netherlands, you may wonder whether you need a Dutch accountant to manage its bookkeeping and filings.
For owners living abroad, professional support can be a practical way to organise Dutch bookkeeping, monitor deadlines and handle correspondence. This article explains the main obligations to consider.
A Dutch BV has several recurring obligations. The overview below shows the main ones, with details in the sections that follow.
| Obligation | Filed with | Key timing |
|---|---|---|
| Accounting records | Kept by the company | Retain for at least 7 years |
| VAT returns | Belastingdienst | Mostly quarterly; periods and deadlines are set by the Belastingdienst |
| Corporate income tax return | Belastingdienst | Calendar-year BV: before 1 June of the following year |
| Annual accounts | KVK | Within 8 days of adoption; maximum 12 months after year-end |
| Payroll tax returns | Belastingdienst | Generally monthly or every four weeks, if the BV has staff |
Your company must generally retain its accounting records for at least seven years. Records relating to real estate must be retained for ten years. A ten-year retention period also applies to transactions covered by certain One Stop Shop VAT schemes.
Keeping your records organised is the starting point for preparing reliable VAT returns, tax returns and annual accounts.
Most businesses file Dutch VAT returns quarterly, although other filing periods can apply. The Belastingdienst tells your company which periods and deadlines apply.
If your BV is required to submit VAT returns, it must continue filing even when it has no sales or transactions. However, exceptions exist, including businesses supplying only VAT-exempt goods or services and businesses participating in the small businesses scheme, known as the KOR.
The important point: no activity does not automatically mean no VAT filing obligation. Follow the filing requirements issued to your company.
A Dutch BV must file a corporate income tax return, known as the vennootschapsbelasting return. Having no trading activity does not, by itself, remove this obligation.
For a BV whose financial year follows the calendar year, the return must be submitted before 1 June of the following year. For a non-calendar financial year, the normal deadline is within five months after year-end. Special rules apply to short financial years.
An extension can be requested. For a calendar-year company, the standard online extension runs until 1 November, and the request must be submitted before 1 June. Longer extensions require a separate request.
Your BV’s annual accounts are filed with the Dutch Chamber of Commerce, KVK. These are not the corporate income tax return, which is submitted to the Belastingdienst.
The board normally prepares the annual accounts within five months after year-end. Shareholders may grant up to five additional months in special circumstances. The accounts must be filed within eight days of adoption, with an overall maximum of twelve months after year-end. Earlier deadlines can apply.
If all shareholders are also directors, signing the accounts usually counts as adoption. This can bring the filing deadline forward, so check the company’s articles of association and applicable timetable.
If your BV employs staff, it must maintain payroll records and submit payroll tax returns. These returns are generally filed monthly or every four weeks. Once payroll filing obligations apply, a return may still be required for periods when no salary is paid.
Missing deadlines can have consequences beyond additional administration. Late filing of annual accounts may result in a fine and can expose directors to personal liability if the company becomes bankrupt.
Similarly, failing to submit a required VAT return can lead to an additional assessment and a penalty, even when the company has no turnover.
Consider a Dutch accountant or bookkeeper if you live abroad and would prefer help with:
The aim is not simply to submit forms, but to have a clear overview of what your BV needs to do and when.
This article provides general information. The obligations and deadlines applicable to your company should be checked against its specific circumstances.
