Corporate services · Netherlands

Bookkeeping in the Netherlands

Every Dutch company keeps an administration from day one. Bookkeeping is that rhythm: recording what comes in and goes out, filing the quarterly VAT return, running payroll and closing the year with annual accounts. This page shows what belongs to it for a Dutch BV — and how owners abroad run the whole rhythm in writing.

First the plain words, then the term

Bookkeeping is keeping the financial record of the company: every invoice, every bank movement and every cost, organised so the position is clear at any moment. Dutch law calls this the administratieplicht — the duty to keep records — and attaches a seven-year retention period to it. On top of that record sit the returns: the periodic turnover-tax return (btw-aangifte, the Dutch VAT return), payroll tax when there are employees, and the corporate income-tax return (vennootschapsbelasting, vpb) after year-end. The bookkeeper produces the figures; secretarial work keeps the legal shell around those figures in order.

What the work covers

AreaWhat happens in practice
The administrationSales and purchase invoices, bank feeds and receipts processed continuously in Dutch-compliant software — the position readable at any moment
VAT return (btw-aangifte)The turnover-tax return prepared and filed each quarter, including EU transactions (the ICP declaration for intra-Community supplies)
PayrollPayslips, the monthly payroll-tax return and the annual statements for the director-shareholder (DGA) and staff
Annual accountsThe year closed into a balance sheet and profit-and-loss account, ready for adoption and the KVK filing
Corporate income taxThe vpb return built on the closed year — filed after year-end, with the provisional assessment kept realistic in between

The deadlines that rule the year

ObligationRhythm and deadline
VAT return and paymentQuarterly, within one month after the quarter: 30 April, 31 July, 31 October, 31 January
Payroll-tax returnMonthly, within one month after the wage period — from the first payslip onwards
Annual accountsPrepared within 5 months after year-end (extendable by 5), filed with the KVK within 8 days of adoption and always within 12 months
Corporate income-tax returnFiled after year-end; with a tax-service extension the calendar stretches well into the following year
Record retentionSeven years for the full administration; ten years where immovable property is involved

Why this pays off: a current administration is the raw material for everything else — the VAT return, the annual accounts, the bank’s KYC file and every financing conversation. Kept up weekly, each deadline becomes a formality instead of a project.

How international owners run this

The rhythm runs fully in writing and fully digital: invoices flow into the software, bank feeds reconcile automatically, and each return is prepared, shared for approval and filed online with eHerkenning (the Dutch digital key for government portals). Owners abroad approve by e-mail, sign digitally and keep a complete, dated file of every filing. It is the same advisory-first way of working as our corporate services; this page covers the counting side of that picture, and the handover with an accountant — where one is involved for the annual accounts — is part of the rhythm.

Read on

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Frequently asked questions

Is bookkeeping mandatory for a Dutch BV?

Yes. Every Dutch company keeps an administration that shows its financial position at any moment, files the periodic VAT return, prepares annual accounts and keeps the records for seven years. The obligation starts on day one, before the first invoice.

How often is the Dutch VAT return filed?

Quarterly for most companies, within one month after the quarter ends: 30 April, 31 July, 31 October and 31 January. Filing and payment share the same deadline; the tax office can set a monthly or yearly rhythm in specific situations.

What does bookkeeping cost in the Netherlands?

Market rates depend on volume, payroll and the software involved; a small BV typically sees a few hundred euros per quarter at market level. The exact investment for a complete Holdwise setup is confirmed in writing after a short intake.

Can bookkeeping be run from abroad?

Yes. The administration is digital, invoices and bank feeds flow in automatically, returns are filed online with eHerkenning, and every deliverable arrives in writing. Owners sign and approve remotely.

Holdwise Adviseur
Knowledge on doing business in the Netherlands · on the 2026 figures