Deposit annual accounts in digital form
Legal entities are required to publish the annual accounts by filing them with the Chamber of Commerce.
In the past, legal entities could either deposit the annual accounts in printed form or in digital form. Following the entry into force of the Decree of electronic filing (Besluit elektronische deponering handelsregister) on 1 July 2016, the Dutch trade register will no longer accept annual accounts in printed form.
The obligation to deposit the annual accounts in digital form will be formalized in stages. Companies which qualify as micro or small companies are obliged to deposit in digital form as from the financial year starting on or after 1 January 2016.
For medium-sized companies, the same will apply with as from the financial year starting on or after 1 January 2017.
With regard to large companies the obligation to file annual accounts in digital form has not yet been formalized.
Considering that financial software and a specific governmental certificate are required, in principle, each legal entity should deposit its annual accounts by itself. However, if this is not possible, an external accountant can deposit the annual accounts on the entity’s behalf.
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