Netherlands: Mandatory SBR Filing of Financial Statements

From 1 January 2026, the Dutch Chamber of Commerce (KVK) will require all legal persons to submit their annual financial statements to the Business Register exclusively via Standard Business Reporting (SBR). This change applies to all entity types, including large companies, starting with financial year 2025 filings. The obligation replaces any non SBR submission formats previously accepted. The requirement aims to standardise submissions and improve the quality and efficiency of financial reporting.

Key changes and requirements

The new rule mandates that all legal persons—including large entities—file their annual accounts using approved SBR compliant software. The filing is typically completed by a company’s auditor. If an entity does not have an existing provider or software, it must select an authorised SBR capable filing party.

Failure to deposit annual financial statements on time may result in enforcement action. In the event of insolvency, late or missing filings may be treated as improper management, which can expose directors to joint and several liability for company debts. Non compliance also constitutes an economic offence and may lead to fines, community service, or imprisonment.

How can we help?

With Computershare Governance Services, you will be supported by our dedicated team of governance professionals. Our team would be glad to discuss how we can assist you in the implementation of necessary processes for the financial statements to be filed under the new requirements.

Contact:

Please contact your dedicated Computershare Relationship Manager or send an email to #GLCGSGECNetworkManagement@computershare.com for more information about how Computershare may assist you in responding to these new requirements.

Disclaimer: This notice is provided by Computershare for general informational purposes only and is not intended and should not be construed as legal, regulatory, financial or tax advice. Computershare is not licensed or authorized to practice law in any jurisdictions and hence does not provide any legal advice and it does not hold itself out as doing so. Neither Computershare nor any of its affiliates or contributors accept any responsibility or liability for the quality, accuracy or completeness of any information contained in this notice. It is important that you seek independent professional advice relating to the subject matter of this notice before relying on it.