For a calendar-year BV: VAT is filed quarterly (due 30 Apr, 31 Jul, 31 Oct, 31 Jan). The Vpb return is due within 5 months of FY end (1 June), extendable via a tax adviser. Annual accounts (jaarrekening) must be filed with KvK within 12 months of FY end at the latest. UBO changes have a 7-day update window.
The year at a glance
Q4 VAT due 31 Jan. Begin year-end close. Preliminary Vpb assessment may arrive.
Q1 VAT due 30 Apr. Annual accounts drafted (by 31 May without extension).
Vpb return due 1 June (extendable to 1 May the following year via adviser).
Q2 VAT due 31 Jul. Accounts adopted, filed with KvK within 8 days.
Q3 VAT due 31 Oct. Mid-year bookkeeping review.
UBO health check, next-year Vpb preliminary assessment, prepare year-end.
VAT returns
Quarterly by default (monthly if turnover is high). Each quarter's return, plus the ICP intra-EU sales list where relevant, is due by the end of the following month. Your first return falls in the quarter after your VAT number is issued.
Vpb (corporate income tax)
Due within 5 months of your financial-year end, 1 June for a 31 December close. A tax adviser can secure an extension, pushing the effective deadline to as late as 1 May the following year. File on the wrong deadline and the penalties are real.
Annual accounts (jaarrekening)
Drawn up within 5 months of FY end, adopted by shareholders within 2 months of that, and filed with KvK within 8 days of adoption, with an absolute backstop of 12 months after FY end. From 1 January 2026, SBR (XBRL) filing is mandatory for all entities. Small BVs file an abridged balance sheet; the P&L is not public.
UBO maintenance
You file the UBO register at incorporation. Any change in beneficial ownership must be updated within 7 days. The register is not publicly searchable in the Netherlands (since the Nov 2022 CJEU ruling), access is limited to competent authorities and AML-obliged parties.
If you miss a deadline
Late VAT: €68 plus interest. Late Vpb: from €68 up to ~€2,757. Late jaarrekening: up to €22,500, and, critically, personal director liability for company debts in bankruptcy under Art. 2:248 BW. We send reminders 30, 14 and 3 days before every deadline.
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