Term · BV & DGA
Filing (deponeren)
Making the annual accounts of a BV public at the Chamber of Commerce (KvK). This must be done no later than twelve months after the end of the financial year.
Small BVs file an abridged version: a condensed balance sheet with notes. The profit and loss account then does not have to be made public.
If you file late, the Public Prosecution Service can impose a fine, and directors can be held personally liable in the event of bankruptcy.