What is the difference between a bookkeeper and an accountant?
Short answer
A bookkeeper (boekhouder) processes your bookkeeping and takes care of your VAT returns, annual accounts and tax returns. A registered accountant (RA) or accountant-administratieconsulent (AA) may also issue an auditor's report. That is only mandatory for medium-sized and large BVs; for most SMEs, a bookkeeper is sufficient.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
In practice, the words are used interchangeably. In the Netherlands, 'accountant' is a protected title, while 'boekhouder' (bookkeeper) and 'administratiekantoor' (accounting firm) are not. So look at what a firm actually does and who works there.
When you need an accountant
- Your BV is medium-sized or large and must file audited annual accounts
- A bank, grant provider or investor asks for an audit or review report
- You have a legal obligation, for example in a merger or for certain grants
What a good bookkeeper does
A good bookkeeper does more than bookkeeping: you get up-to-date insight, tax advice and a point of contact who thinks along with you. At Boekhoudvriend, you work with a dedicated team of bookkeepers and tax specialists.
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.