Last updated 25/06/2025
Dutch Accounting Changes in 2025
As we approach the halfway mark of 2025, several regulatory updates will impact how Dutch companies, especially BVs and NVs, manage their financial reporting obligations. Whether you’re a director, entrepreneur, or shareholder, now is the time to understand what’s changing and how to stay compliant without last-minute stress.
At Bolder, we’re staying ahead of the curve to ensure our clients are not only compliant but also strategically positioned for growth in the coming year. Here’s a clear overview of the most important changes that may affect your company, and what actions you should take now to prepare.
Key Changes in 2025
- Mandatory Digital Filing via SBR for More Entities
- The Dutch government has been steadily moving toward full digitization. As of January 1, 2025, all medium-sized entities will be required to file their financial statements exclusively through the Standard Business Reporting (SBR) platform. Previously, only micro and small companies were obligated to use SBR.
- What this means for you: If your company is considered medium-sized, manual uploads or filings via PDF will no longer be accepted. Directors should confirm their software and systems are SBR-compliant as soon as possible.
- Expanded Transparency Requirements for UBO Registration
- Under enhanced AML (anti-money laundering) rules, companies must ensure that their UBO (Ultimate Beneficial Owner) data is accurate, up to date, and verified by external accountants or corporate service providers.
- What this means for you: Failure to maintain updated UBO information can lead to fines or legal complications. Bolder recommends scheduling an audit of your current UBO registration status before the end of 2024.
- Tightened Deadlines for Annual Accounts Submission
- While the standard filing deadline remains 12 months post financial year-end, regulators are increasing enforcement for delayed submissions, especially for dormant and holding companies. Penalties are expected to become more frequent and automated.
- What this means for you: Do not wait until the last moment to prepare or file your annual accounts. Even inactive companies must comply. If you’re unsure of your current standing, ask Bolder for a status review.
- ESG Reporting Preparation for Large Private Companies
- If your company meets two of the following criteria—€40M+ turnover, €20M+ assets, or 250+ employees—you’ll fall under the Corporate Sustainability Reporting Directive (CSRD) from 2026, with 2025 as your reference year.
- What this means for you: Even if you’re not listed, ESG reporting is coming for you. Directors should start aligning bookkeeping and reporting frameworks to capture sustainability-related data in 2025.
- Bookkeeping Software: Required Compliance Upgrades
- Dutch tax authorities are increasing expectations for real-time bookkeeping and digital audits. Software that cannot produce an audit file (Auditfile Financieel) may place your company at risk during inspections.
- What this means for you: Outdated or manual accounting systems need to be reviewed. Our bookkeeping experts can advise you on compliant, cost-effective upgrades.
Why Directors Can’t Afford to Wait
These changes aren’t optional. Directors carry personal liability for non-compliance with accounting obligations in the Netherlands. With digital enforcement expanding, the margin for error is shrinking.
Whether you’re managing a growing scale-up or an established BV, falling behind on these requirements can mean unnecessary fines—or worse, personal legal exposure.
How Bolder Launch Can Help
Bolder’s team of Dutch accounting and bookkeeping experts stays on top of evolving regulations so you don’t have to. Our clients benefit from:
- Monthly bookkeeping through Exact Online
- We maintain accurate, up-to-date financial records so you always have a clear view of your company’s performance. No guesswork, no outdated spreadsheets — just real-time numbers that drive smart decisions.
- Timely filing of financial statements in line with Dutch GAAP
- Whether you’re filing for a small BV or a holding structure, we handle your statutory accounts preparation and digital submission via SBR — fully compliant, on time, every time.
- Corporate Income Tax Returns
- We prepare and file your annual VPB returns with the Belastingdienst, ensuring alignment with your year-end financial statements and taking advantage of available deductions or tax rulings.
- Proactive advisory
- We keep you informed of regulatory shifts before they become issues. Our team monitors developments in Dutch legislation so you can focus on growth, not bureaucracy.
Why Choose Bolder Launch
- Expert Local Knowledge
Located in the Netherlands, we have in-depth knowledge of Dutch laws, tax systems, and compliance requirements. Everything is handled in-house, so you never have to worry about third-party delays or miscommunications. - Focus on Your Core Business
Let us handle the complex tasks while you focus on growing your organization and driving success.
Conclusion
As Dutch accounting and compliance regulations evolve, directors can no longer afford to take a reactive approach. The changes coming in 2025, from expanded SBR filing to tighter enforcement on annual accounts, UBO transparency, and ESG preparation, is a clear shift toward greater digital control and stricter accountability.
Whether you’re managing a holding structure, an operational BV, or an international group with Dutch entities, staying ahead of these developments is crucial. With proper systems in place and monthly bookkeeping handled by professionals who know Dutch GAAP and the local tax landscape, you’re not just avoiding penalties, you’re building a stable, compliant company for long-term growth.
At Bolder, we simplify compliance so you can focus on strategy. From Exact Online bookkeeping to corporate income tax filings and digital financial statements, we manage the details that keep your business audit-ready and future-proof.
If you want to be fully prepared for 2025 and beyond, now is the time to get your accounting structure in order. Let’s make sure your company is positioned to thrive — not just survive — in the next phase of Dutch regulatory laws!
Please contact us at launch@bolderlaunch.com / corporate@bolderlaunch.com or +31 76 230 0011 to learn more about how we can help expand your business in the Netherlands. We are more than happy to assist with guidance!
The publication has been prepared for general guidance on matters of interest only and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No presentation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, Bolder Business Services (Netherlands) B.V., its members, employees and agents do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting or refraining to act in reliance on the information contained in this publication or for any decision based on it.
