The four beats
| Step | Deadline (book year = 2025) |
|---|---|
| Board prepares the accounts | Within 5 months: by 31 May 2026 |
| General meeting may extend | By at most 5 months: to 31 October 2026 |
| General meeting adopts | Within 2 months after preparation |
| Filing at the KVK | Within 8 days after adoption |
The absolute limit: filed within 12 months after the end of the financial year — 31 December 2026 for book year 2025, whatever the internal timeline did.
The one-shareholder shortcut
Where all shareholders are also directors, signing the prepared accounts counts as adoption in many setups — which starts the 8-day filing clock immediately. Diaries around this rule keep single-DGA companies out of accidental lateness.
What filing late costs
Late filing is an economic offence and — sharper in practice — a ground for director liability in a later bankruptcy. The filing itself is small; the discipline around it is the point. What goes into the filing per size class: filing annual accounts; the year in one view: the BV compliance calendar.
Where this leads
Alongside this belong What a Dutch BV Costs to Run Each Year (2026) and Filing Your BV’s Annual Accounts with the KVK.