When does a BV have to file its annual accounts?
Short answer
A BV files its annual accounts within 8 days of the shareholders adopting them, and no later than 12 months after the end of the financial year. If the financial year equals the calendar year, the final date for 2026 is therefore 31 December 2027. There is no extension, and you file via SBR.
Reviewed by Petter CreemersTax adviserThe board prepares the annual accounts within 5 months of the financial year, so for 2026 by 31 May 2027. The shareholders can extend this by up to 5 months in special circumstances. The 8-day period starts after adoption.
As DGA and sole shareholder
If you are the sole shareholder and also the director, signing the annual accounts usually counts as adopting them too. You then file within 8 days of signing.
Not adopted in time
If the accounts have not been adopted after 12 months, you file the prepared accounts as provisional accounts, stating that they have not yet been adopted.
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.