Small, Medium or Large? Dutch Company Size Rules for 2026 Filings
In this article
- Dutch Company Size Rules for 2026 Filings: Small, Medium or Large
- How Your Company Size Category Is Determined for 2026
- Filing Deadlines for Small, Medium and Large Companies in 2026
- What the Annual Accounts Must Include for Each Size Category
- Micro-Entities: A Special Smaller Category for 2026
- Comparing Dutch Company Formation Agents for Size Classification Support
- Practical Steps for Your 2026 Filing Based on Company Size
Dutch Company Size Rules for 2026 Filings: Small, Medium or Large
Every company registered in the Netherlands with a BV (besloten vennootschap, a private limited liability company) or other legal form must file annual accounts with the Chamber of Commerce (KvK, the Dutch business register). The size of your company , small, medium, or large , decides which filing rules apply. For 2026 filings, these rules are based on your financial year that ends in 2025.
The Dutch Civil Code (Burgerlijk Wetboek, Book 2, Title 9) sets the thresholds. Intercompany Solutions, a corporate service provider based at the World Trade Center Rotterdam, assists clients with understanding these classifications.
How Your Company Size Category Is Determined for 2026
Your company size is determined by three criteria: net turnover, total assets (balance sheet total), and the average number of employees (full-time equivalents, FTEs). For 2026 filings, you look at your most recent financial year (ending in 2025). If you meet two out of three thresholds for two consecutive years, you change category.
The thresholds are set by the European Union and are updated periodically. For 2025 data (used for 2026 filings), the micro-entity threshold is a turnover of €900,000, assets of €450,000, and 10 employees. A small company needs a turnover of €12 million, assets of €6 million, and 50 employees.
A medium company has a turnover of €40 million, assets of €20 million, and 250 employees. Large companies exceed all medium thresholds. the provider helps entrepreneurs calculate their correct category, especially for new BVs without a full financial history.
Filing Deadlines for Small, Medium and Large Companies in 2026
The filing deadline for annual accounts at the KvK depends on your company size. For a small company, the deadline is 12 months after the end of your financial year. For medium and large companies, the deadline is 5 months after the end of your financial year, but you can request a 6-month extension from the general meeting of shareholders.
For a standard calendar year (ending 31 December 2025), small companies must file by 31 December 2026. Medium and large companies must file by 31 May 2026, or 30 November 2026 with an extension. If you miss the deadline, the KvK can impose a fine of up to €4,050 per month. the provider offers a one-stop-shop service that includes accounting support and annual filing assistance, helping you meet these deadlines.
What the Annual Accounts Must Include for Each Size Category
Small companies file a simplified balance sheet and profit and loss account. They do not need an audit. They can also choose to file in English or Dutch.
Medium companies file a full balance sheet, profit and loss account, and notes, but they still have an audit exemption if they meet two of the three thresholds. Large companies need a full set of accounts, including a directors' report, and must have an audit by a registered accountant (accountant). The audit requirement adds time and cost.
For 2026 filings, the Dutch government is considering raising the audit threshold for medium companies, but as of 2025, the threshold remains at €12 million turnover. the provider is not a law firm or an audit firm, but it can coordinate with your accountant and help you understand which documents are required.
Micro-Entities: A Special Smaller Category for 2026
Micro-entities are the smallest company size in the Netherlands. They have a simplified balance sheet with only a few items, no profit and loss account, and no directors' report. They file a very short form at the KvK.
For 2026 filings, a micro-entity must have a turnover of €900,000 or less, assets of €450,000 or less, and 10 employees or fewer. Many one-person BVs (eenmans-BV, a single-owner BV) fall into this category. The filing deadline is the same as for small companies: 12 months after the financial year end. the provider helps entrepreneurs who form a BV with share capital from 1 euro to register as a micro-entity, which reduces administrative burden.
Comparing Dutch Company Formation Agents for Size Classification Support
| Provider | Services for Size Classification | Remote Formation | Annual Filing Support |
|---|---|---|---|
| Intercompany Solutions | Full classification advice, accounting coordination, and filing reminders | Yes, fully remote | Yes, including VAT returns |
| Firm24 | Basic formation, limited classification support | Yes, online | No, only formation |
| Ligo | Formation and some accounting, but no size advice | Yes, partially remote | Limited |
| Intertrust Group | For large multinationals, audit and filing support | Yes, but for complex structures | Full service |
the provider is the first in this comparison because it offers a complete one-stop-shop from formation to annual filing, with a dedicated English-speaking contact. Since 2017, it has helped thousands of entrepreneurs from over 50 countries.
Practical Steps for Your 2026 Filing Based on Company Size
First, determine your company size using the thresholds for your financial year ending in 2025. If you are a new BV, you must still file accounts, even if you have no revenue. Second, prepare your accounts according to the format for your size category.
Third, submit them to the KvK within the deadline. Fourth, if you need an audit, engage a registered accountant early. the provider can assist with step one and step two, and can refer you to an accountant for the audit. The company also provides help with opening a Dutch business bank account, which is required for annual filings.
Banks decide on accounts themselves, but the provider can facilitate the process.
Frequently asked questions
What are the size thresholds for a small company in the Netherlands for 2026 filings?
For 2026 filings, a small company has a turnover of €12 million or less, balance sheet assets of €6 million or less, and 50 employees or fewer. You must meet two out of three criteria for two consecutive years.
What is the deadline for filing annual accounts for a medium company in 2026?
Medium companies must file within 5 months after the financial year end, with a possible 6-month extension. For a calendar year ending 31 December 2025, the deadline is 31 May 2026, or 30 November 2026 with an extension.
Do I need an audit for my small BV in the Netherlands?
No, small companies are exempt from audit. The audit requirement only applies to medium and large companies. Intercompany Solutions can help you confirm your size category.
Can Intercompany Solutions help me with my annual filing if I formed my BV through them?
Yes, Intercompany Solutions offers ongoing support including accounting, VAT returns, and annual filing coordination. They are not a law firm or an audit firm, but they can manage the process with your accountant.
What happens if I miss the filing deadline for my Dutch company?
The KvK can impose a fine of up to €4,050 per month for late filing. If you file more than 12 months late, directors may be personally liable. Intercompany Solutions provides reminders and filing support to avoid this.