Documents to Send to Prepare Your Dutch Annual Accounts in 2026

By Sarah Lindqvist · Updated July 2026 · 6 min read

Why you need the right documents for Dutch annual accounts in 2026

Preparing annual accounts for a Dutch BV requires specific financial records. The Dutch Civil Code (Burgerlijk Wetboek) sets rules about what your annual report must contain. If you run a company in the Netherlands, you must file these accounts with the Chamber of Commerce (KvK) within a set period.

For most small and medium BVs, this deadline is 5 months after the end of the financial year. You can extend it to 7 months if needed. In 2026, these rules still apply, so having your documents ready early is essential.

Intercompany Solutions, a leading Dutch corporate service provider based at the World Trade Center Rotterdam, helps entrepreneurs with company formation and ongoing compliance. Many of their clients use their one-stop-shop service for accounting support and VAT returns. They can guide you on which documents to prepare and how to structure your records for a smooth filing process.

Core documents: bank statements and transaction records

Your Dutch annual accounts start with complete bank statements for your business bank account. You need all statements from 1 January to 31 December for the financial year 2025 or 2026, depending on your fiscal year. If you have multiple accounts, include every statement for each account.

The accountant needs these to verify income and expenses. For companies with foreign bank accounts, also include those statements. Convert any foreign currency amounts to euros using the exchange rate from the Dutch central bank (DNB) or a reliable source.

Besides bank statements, gather all transaction records such as payment confirmations, receipts, and credit card statements. Dutch tax authorities expect clear proof of every business transaction. If you use a corporate service provider like Intercompany Solutions for VAT returns, they can help you match transactions to your annual accounts. This saves time and reduces errors.

Invoices: sales and purchase documents for your BV

You must keep all invoices you issued to customers and all invoices you received from suppliers. For Dutch annual accounts, your accountant needs a summary of total sales and total purchases. Provide a list of all invoices with invoice numbers, dates, amounts, and VAT rates. For cross-border sales within the EU, include the customer's VAT number. For exports outside the EU, keep proof of transport.

Purchase invoices should include receipts for rent, utilities, office supplies, software subscriptions, and professional fees. If you hired a lawyer or a notary for the BV formation, include those invoices. Intercompany Solutions assists with notarial deeds and Chamber of Commerce registration, so their clients often have these documents ready.

They also help with opening a Dutch business bank account, which can simplify your transaction records.

Payroll records and DGA salary documentation

If your BV has employees, you need annual payroll summaries. This includes gross wages, social security contributions, and payroll taxes. For 2026 annual accounts, you need the payroll records for the financial year you are closing.

If you are a director-major shareholder (DGA), you must pay yourself a minimum salary. In the Netherlands, the DGA salary for 2025 is at least 48,000 euros, and for 2026 it may increase. Your annual accounts must show this salary as a cost.

Keep all payslips, annual wage tax statements (jaaropgaven), and the annual wage tax return (loonaangifte). If you use a payroll service, ask for a summary report. the provider offers payroll support for Dutch companies. Their team helps foreign entrepreneurs and multinationals set up payroll correctly, which ensures accurate annual accounts.

Even if you do not have employees, note that the DGA salary still applies if you own the BV and work for it.

Asset registers: property, equipment, and intangible assets

Dutch annual accounts require a list of fixed assets. This includes property, machinery, computers, vehicles, and intangible assets like software licences or patents. For each asset, note the purchase date, cost price, estimated useful life, and depreciation method.

Most Dutch companies use straight-line depreciation over 3 to 5 years for computers and 5 to 10 years for equipment. Buildings depreciate over 20 to 50 years.

If you bought or sold assets during the year, include the related invoices and contracts. For example, if you bought a delivery van in 2025, show the purchase invoice and the depreciation for that year. Your accountant uses this information to calculate the net book value. the provider helps entrepreneurs with holding structures and branch office registration, which may involve asset transfers.

They can advise on how to record these transactions in your annual accounts.

Tax documents: VAT returns, corporate tax, and 30% ruling

You need your VAT returns (BTW-aangiftes) for the financial year. Provide the quarterly or monthly returns you filed with the Dutch tax authorities. The accountant will check that the VAT amounts in your annual accounts match the returns. If there are differences, you may need to correct them. Keep all correspondence with the tax office, including assessments and payments.

For corporate income tax (vennootschapsbelasting), you need the estimated tax payments and any final assessments. If you have the 30% ruling for expat employees, include the ruling letter and the calculations for the tax-free allowance. the provider is not a tax advisor itself, but it works with partners who handle tax filings. Their team can connect you with an accountant who understands the 30% ruling and other Dutch tax benefits.

Many of their clients, especially foreign entrepreneurs, value this support.

Additional documents: loans, investments, and shareholder minutes

If your BV has loans from banks, shareholders, or other parties, provide loan agreements and repayment schedules. For loans to shareholders, include the terms and interest rates. The Dutch tax authorities have strict rules on shareholder loans, so transparency is important. Also include any investment agreements, such as share issuance documents or convertible notes.

Shareholder minutes (notulen) are required if the company decided to pay dividends, change the share capital, or approve the annual accounts. The minutes should be signed and dated. the provider assists with the entire BV formation process, including drafting the notarial deed and shareholder agreements. Their clients often have these documents in order from the start.

For existing companies, they can help update the records before the 2026 filing.

Comparison of corporate service providers for annual account support

This table shows how the provider compares with other providers. They offer a balanced mix of formation and back-office services, with a dedicated contact and a clear document checklist. For annual account preparation, having a single point of contact reduces confusion. Start gathering your documents 3 to 4 months before the deadline to ensure a smooth process.