Use this skill whenever asked about Dutch bookkeeping, chart of accounts, financial statements, RGS mapping, jaarrekening preparation, balance sheet or P&L format in the Netherlands. Trigger on phrases like "Dutch bookkeeping", "boekhouding", "grootboekrekening", "jaarrekening", "RGS", "chart of accounts Netherlands", "balans", "winst- en verliesrekening", "micro-entity Netherlands", "BW2 Title 9", "Dutch GAAP", "RJ guidelines", "small company accounts NL", "annual accounts Netherlands", or any question about recording transactions, financial reporting, or accounting standards for Dutch entities.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Quick Reference
| Field | Value | |---|---| | Country | Netherlands (Koninkrijk der Nederlanden) | | Currency | EUR | | Financial year | Flexible (most common: 1 January -- 31 December) | | Accounting standards | Dutch GAAP (BW2 Title 9); RJ Guidelines (Raad voor de Jaarverslaggeving) | | Standard chart of accounts | RGS (Referentie GrootboekSchema) -- voluntary reference standard | | Governing body | Raad voor de Jaarverslaggeving (RJ); Belastingdienst (tax) | | Key legislation | Burgerlijk Wetboek Boek 2, Titel 9 (BW2 Title 9) | | Filing obligation | KVK (Kamer van Koophandel) -- within 12 months of year-end | | Tax authority | Belastingdienst | | Reporting format | SBR/XBRL for KVK and Belastingdienst filings |
Assets (Class 0-1)
| Code | Account | Description | |---|---|---| | 0100 | Immateriële vaste activa | Intangible fixed assets | | 0110 | Goodwill | Goodwill | | 0120 | Software | Software licences | | 0200 | Materiële vaste activa | Tangible fixed assets | | 0210 | Gebouwen | Buildings | | 0220 | Machines en installaties | Machinery and installations | | 0230 | Inventaris | Furniture and fittings | | 0240 | Computers | Computer hardware | | 0250 | Vervoermiddelen | Vehicles | | 0900 | Cum. afschrijvingen | Accumulated depreciation | | 1100 | Debiteuren | Trade receivables | | 1200 | Overige vorderingen | Other receivables | | 1300 | Voorraad | Inventory | | 1500 | Vooruitbetaalde kosten | Prepaid expenses | | 1800 | Kruisposten | Inter-account transfers | | 1900 | Bank | Bank accounts | | 1910 | Kas | Cash |
Liabilities (Class 2)
| Code | Account | Description | |---|---|---| | 2000 | Crediteuren | Trade payables | | 2100 | Belastingen en premies | Taxes and social premiums payable | | 2110 | Omzetbelasting (BTW) | VAT payable | | 2120 | Loonheffingen | Payroll taxes payable | | 2200 | Overige schulden | Other payables | | 2300 | Leningen langlopend | Long-term loans | | 2400 | Voorzieningen | Provisions |
Equity (Class 0/3)
| Code | Account | Description | |---|---|---| | 0500 | Eigen vermogen | Equity | | 0510 | Aandelenkapitaal | Share capital (BV) | | 0520 | Agioreserve | Share premium | | 0530 | Overige reserves | Other reserves | | 0590 | Resultaat lopend jaar | Current year result | | 0595 | Privé (eenmanszaak) | Owner's drawings (sole trader) |
Quick Reference
| Field | Value |
|---|---|
| Country | Netherlands (Koninkrijk der Nederlanden) |
| Currency | EUR |
| Financial year | Flexible (most common: 1 January -- 31 December) |
| Accounting standards | Dutch GAAP (BW2 Title 9); RJ Guidelines (Raad voor de Jaarverslaggeving) |
| Standard chart of accounts | RGS (Referentie GrootboekSchema) -- voluntary reference standard |
| Governing body | Raad voor de Jaarverslaggeving (RJ); Belastingdienst (tax) |
| Key legislation | Burgerlijk Wetboek Boek 2, Titel 9 (BW2 Title 9) |
| Filing obligation | KVK (Kamer van Koophandel) -- within 12 months of year-end |
| Tax authority | Belastingdienst |
| Reporting format | SBR/XBRL for KVK and Belastingdienst filings |
The RGS (Referentie GrootboekSchema) is not mandatory but is the de facto Dutch standard used by most accounting software. Below is a practical mapping for small/micro entities.
Assets (Class 0-1)
| Code | Account | Description |
|---|---|---|
| 0100 | Immateriële vaste activa | Intangible fixed assets |
| 0110 | Goodwill | Goodwill |
| 0120 | Software | Software licences |
| 0200 | Materiële vaste activa | Tangible fixed assets |
| 0210 | Gebouwen | Buildings |
| 0220 | Machines en installaties | Machinery and installations |
| 0230 | Inventaris | Furniture and fittings |
| 0240 | Computers | Computer hardware |
| 0250 | Vervoermiddelen | Vehicles |
| 0900 | Cum. afschrijvingen | Accumulated depreciation |
| 1100 | Debiteuren | Trade receivables |
| 1200 | Overige vorderingen | Other receivables |
| 1300 | Voorraad | Inventory |
| 1500 | Vooruitbetaalde kosten | Prepaid expenses |
| 1800 | Kruisposten | Inter-account transfers |
| 1900 | Bank | Bank accounts |
| 1910 | Kas | Cash |
Liabilities (Class 2)
| Code | Account | Description |
|---|---|---|
| 2000 | Crediteuren | Trade payables |
| 2100 | Belastingen en premies | Taxes and social premiums payable |
| 2110 | Omzetbelasting (BTW) | VAT payable |
| 2120 | Loonheffingen | Payroll taxes payable |
| 2200 | Overige schulden | Other payables |
| 2300 | Leningen langlopend | Long-term loans |
| 2400 | Voorzieningen | Provisions |
Equity (Class 0/3)
| Code | Account | Description |
|---|---|---|
| 0500 | Eigen vermogen | Equity |
| 0510 | Aandelenkapitaal | Share capital (BV) |
| 0520 | Agioreserve | Share premium |
| 0530 | Overige reserves | Other reserves |
| 0590 | Resultaat lopend jaar | Current year result |
| 0595 | Privé (eenmanszaak) | Owner's drawings (sole trader) |
Revenue (Class 8)
| Code | Account | Description |
|---|---|---|
| 8000 | Netto-omzet | Net turnover |
| 8010 | Omzet diensten | Revenue from services |
| 8020 | Omzet handel | Revenue from goods |
| 8100 | Overige bedrijfsopbrengsten | Other operating income |
Cost of Goods Sold (Class 7)
| Code | Account | Description |
|---|---|---|
| 7000 | Inkoopwaarde omzet | Cost of goods sold |
| 7010 | Inkopen | Purchases |
| 7020 | Voorraadmutatie | Inventory change |
Operating Expenses (Class 4-6)
| Code | Account | Description |
|---|---|---|
| 4000 | Personeelskosten | Staff costs |
| 4010 | Lonen en salarissen | Wages and salaries |
| 4020 | Sociale lasten | Social security contributions |
| 4030 | Pensioenlasten | Pension costs |
| 4100 | Afschrijvingen | Depreciation |
| 4200 | Huisvestingskosten | Premises costs |
| 4210 | Huur | Rent |
| 4220 | Gas, water, elektra | Utilities |
| 4300 | Verkoopkosten | Selling expenses |
| 4310 | Reclame en marketing | Advertising and marketing |
| 4400 | Autokosten | Vehicle costs |
| 4500 | Kantoorkosten | Office costs |
| 4510 | Telefoon en internet | Telecoms |
| 4520 | Kantoorbenodigdheden | Office supplies |
| 4530 | Software abonnementen | Software subscriptions |
| 4600 | Algemene kosten | General costs |
| 4610 | Accountantskosten | Accountancy fees |
| 4620 | Advieskosten | Advisory/legal fees |
| 4630 | Bankkosten | Bank charges |
| 4640 | Verzekeringen | Insurance |
| 4650 | Contributies en abonnementen | Subscriptions |
Other Income/Expenses (Class 8/9)
| Code | Account | Description |
|---|---|---|
| 8200 | Financiële baten | Financial income (interest received) |
| 8300 | Financiële lasten | Financial expenses (interest paid) |
| 8400 | Buitengewone baten | Extraordinary income |
| 8500 | Buitengewone lasten | Extraordinary expenses |
Tax (Class 9)
| Code | Account | Description |
|---|---|---|
| 9000 | Vennootschapsbelasting | Corporate income tax |
| 9010 | Latente belastingen | Deferred taxes |
Cash vs Accrual Basis
| Entity Type | Basis | Notes |
|---|---|---|
| BV / NV (legal entity) | Accrual (verplicht) | BW2 Title 9 requires accrual basis |
| Eenmanszaak / VOF (sole trader / partnership) | Accrual or Cash | Tax law allows "kasstelsel" for certain small traders; most use accrual |
| ZZP (freelancer) | Accrual | Recommended; required if VAT-registered on standard scheme |
Deductible Operating Expenses
| Category | Nominal Code | Deductibility |
|---|---|---|
| Office rent | 4210 | 100% deductible |
| Utilities (business premises) | 4220 | 100% deductible |
| Accountancy fees | 4610 | 100% deductible |
| Software subscriptions | 4530 | 100% deductible |
| Professional insurance | 4640 | 100% deductible |
| Marketing/advertising | 4310 | 100% deductible |
| Travel (business) | 4400 | 100% deductible if wholly business |
| Training/education | 4600 | 100% deductible if business-related |
| Bank charges | 4630 | 100% deductible |
| Phone/internet (business %) | 4510 | Business portion only |
Limited/Non-Deductible Expenses (Fiscal)
| Category | Limitation |
|---|---|
| Business meals/entertainment | 80% deductible (20% non-deductible add-back) |
| Gifts to clients | 80% deductible if > EUR 15/gift |
| Fines and penalties | 0% -- never deductible |
| Personal expenses | 0% -- never deductible |
| Income tax / VPB | 0% -- never deductible |
| Private use of business assets | Add-back required (bijtelling for cars) |
Capitalization Rules
| Rule | Threshold | Notes |
|---|---|---|
| Tax depreciation maximum rate | 20% per year on cost | Minimum 5-year useful life |
| Goodwill maximum rate | 10% per year | Minimum 10-year amortization |
| Low-value asset expensing | No statutory threshold | Practice: items < EUR 450 often expensed directly |
| Real estate floor (bodemwaarde) | WOZ-value | Cannot depreciate below WOZ-value for tax |
| Buildings (beleggingspand) | Max 100% WOZ-value | Investment property: cannot depreciate below 100% WOZ |
| Buildings (own use) | Max 50% WOZ-value | Own-use property: floor is 50% of WOZ-value |
Depreciation Methods and Rates
| Asset Type | Method | Common Tax Rate |
|---|---|---|
| Buildings (own use) | Straight-line | 2-3% (floor: 50% WOZ) |
| Buildings (investment) | Straight-line | 2-3% (floor: 100% WOZ) |
| Machinery and equipment | Straight-line | 10-20% |
| Office furniture/fittings | Straight-line | 20% |
| Computer hardware | Straight-line | 20% (max allowed) |
| Software | Straight-line | 20% |
| Vehicles | Straight-line | 20% |
| Goodwill | Straight-line | 10% |
Dutch law prescribes the income statement classified by nature of expense (categoriale model) or by function (functionele model). Small entities typically use nature-of-expense.
Netto-omzet (Net turnover) xxx Wijziging voorraad (Change in inventory) xxx Overige bedrijfsopbrengsten (Other operating income) xxx ------- Totale bedrijfsopbrengsten xxx
Grondstof-/hulpmateriaalkosten (Raw materials) (xxx) Personeelskosten (Staff costs) (xxx) Afschrijvingen (Depreciation/amortisation) (xxx) Overige bedrijfskosten (Other operating expenses) (xxx) ------- Totale bedrijfslasten (xxx)
Bedrijfsresultaat (Operating profit) xxx
Financiële baten (Financial income) xxx Financiële lasten (Financial expenses) (xxx) ------- Resultaat voor belastingen (Profit before tax) xxx
Belastingen (Tax) (xxx) ------- Resultaat na belastingen (Net profit) xxx
Dutch law prescribes a vertical (staffelvorm) balance sheet format. Small entities file an abbreviated version.
ACTIVA (Assets)
Vaste activa (Fixed assets) Immateriële vaste activa xxx Materiële vaste activa xxx Financiële vaste activa xxx ------- Totaal vaste activa xxx
Vlottende activa (Current assets) Voorraden xxx Vorderingen xxx Liquide middelen xxx ------- Totaal vlottende activa xxx
TOTAAL ACTIVA xxx =======
PASSIVA (Equity and Liabilities)
Eigen vermogen (Equity) Aandelenkapitaal xxx Reserves xxx Onverdeeld resultaat xxx ------- Totaal eigen vermogen xxx
Voorzieningen (Provisions) xxx
Langlopende schulden (Long-term liabilities) xxx
Kortlopende schulden (Current liabilities) xxx ------- TOTAAL PASSIVA xxx =======
Dutch Bank Statement Formats
| Bank | Format | Key Fields |
|---|---|---|
| ING | CSV, MT940 | Date, Name/Description, Account, Counter-account, Amount, Balance |
| ABN AMRO | CSV, MT940 | Transaction date, Amount, Description, Counter-party IBAN |
| Rabobank | CSV, MT940, CAMT.053 | Date, Counter-party name, IBAN, Amount, Description |
| SNS/RegioBank | CSV | Date, Description, Debit, Credit, Balance |
| Bunq | CSV | Date, Amount, Account, Counterparty, Description |
| Knab | CSV | Date, Amount, Name, Description, IBAN |
Common Transaction Descriptions
| Pattern | Classification |
|---|---|
| SEPA Overboeking, Betaling aan | Outgoing payment (expense or transfer) |
| SEPA Incasso, Automatische incasso | Direct debit (recurring expense) |
| iDEAL betaling | Incoming payment from customer |
| Tikkie | Small payment (check direction) |
| BELASTINGDIENST, BTW, LH | Tax payment (exclude from P&L) |
| KVK, Kamer van Koophandel | Business registration fee |
| PENSIOENFONDS | Pension contribution |
| Pinbetaling, Geldautomaat | Card/ATM (check nature) |
Size Categories (from 1 January 2024)
| Category | Balance Sheet Total | Net Turnover | Employees |
|---|---|---|---|
| Micro | ≤ EUR 450,000 | ≤ EUR 900,000 | < 10 |
| Small (Klein) | ≤ EUR 7,500,000 | ≤ EUR 15,000,000 | < 50 |
| Medium (Middelgroot) | ≤ EUR 25,000,000 | ≤ EUR 50,000,000 | < 250 |
Simplifications by Category
| Simplification | Micro | Small |
|---|---|---|
| P&L required in filing | No | No |
| Management report (bestuursverslag) | Not required | Not required |
| Statutory audit | Not required | Not required |
| Consolidated accounts | Not required | Not required |
| Notes (toelichting) | Very limited | Limited |
| Use tax accounting principles | Allowed (Art. 2:396 lid 6) | Allowed |
| File abbreviated balance sheet only | Yes | Yes (with limited notes) |
| Cash flow statement | Not required | Not required |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
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Other Netherlands computations in the OpenAccountants Tax Library.
Revenue (Class 8)
| Code | Account | Description | |---|---|---| | 8000 | Netto-omzet | Net turnover | | 8010 | Omzet diensten | Revenue from services | | 8020 | Omzet handel | Revenue from goods | | 8100 | Overige bedrijfsopbrengsten | Other operating income |
Cost of Goods Sold (Class 7)
| Code | Account | Description | |---|---|---| | 7000 | Inkoopwaarde omzet | Cost of goods sold | | 7010 | Inkopen | Purchases | | 7020 | Voorraadmutatie | Inventory change |
Operating Expenses (Class 4-6)
| Code | Account | Description | |---|---|---| | 4000 | Personeelskosten | Staff costs | | 4010 | Lonen en salarissen | Wages and salaries | | 4020 | Sociale lasten | Social security contributions | | 4030 | Pensioenlasten | Pension costs | | 4100 | Afschrijvingen | Depreciation | | 4200 | Huisvestingskosten | Premises costs | | 4210 | Huur | Rent | | 4220 | Gas, water, elektra | Utilities | | 4300 | Verkoopkosten | Selling expenses | | 4310 | Reclame en marketing | Advertising and marketing | | 4400 | Autokosten | Vehicle costs | | 4500 | Kantoorkosten | Office costs | | 4510 | Telefoon en internet | Telecoms | | 4520 | Kantoorbenodigdheden | Office supplies | | 4530 | Software abonnementen | Software subscriptions | | 4600 | Algemene kosten | General costs | | 4610 | Accountantskosten | Accountancy fees | | 4620 | Advieskosten | Advisory/legal fees | | 4630 | Bankkosten | Bank charges | | 4640 | Verzekeringen | Insurance | | 4650 | Contributies en abonnementen | Subscriptions |
Other Income/Expenses (Class 8/9)
| Code | Account | Description | |---|---|---| | 8200 | Financiële baten | Financial income (interest received) | | 8300 | Financiële lasten | Financial expenses (interest paid) | | 8400 | Buitengewone baten | Extraordinary income | | 8500 | Buitengewone lasten | Extraordinary expenses |
Tax (Class 9)
| Code | Account | Description | |---|---|---| | 9000 | Vennootschapsbelasting | Corporate income tax | | 9010 | Latente belastingen | Deferred taxes |
Cash vs Accrual Basis
| Entity Type | Basis | Notes | |---|---|---| | BV / NV (legal entity) | Accrual (verplicht) | BW2 Title 9 requires accrual basis | | Eenmanszaak / VOF (sole trader / partnership) | Accrual or Cash | Tax law allows "kasstelsel" for certain small traders; most use accrual | | ZZP (freelancer) | Accrual | Recommended; required if VAT-registered on standard scheme |
Revenue recognition timing
Revenue recognised when goods/services delivered and collectability is reasonably assured (RJ 270)RJ 270
Construction contracts method
Construction contracts: percentage-of-completion method preferred (RJ 221)RJ 221
Long-term service contracts
Long-term service contracts: revenue allocated over the period of service delivery
Goed koopmansgebruik
For IB (inkomstenbelasting) purposes, "goed koopmansgebruik" (sound business practice) governs timing
Cash/accrual switching threshold
No statutory threshold for switching between cash/accrual for sole traders
KOR (Kleineondernemersregeling) turnover threshold
EUR 20,000/year
Deductible Operating Expenses
| Category | Nominal Code | Deductibility | |---|---|---| | Office rent | 4210 | 100% deductible | | Utilities (business premises) | 4220 | 100% deductible | | Accountancy fees | 4610 | 100% deductible | | Software subscriptions | 4530 | 100% deductible | | Professional insurance | 4640 | 100% deductible | | Marketing/advertising | 4310 | 100% deductible | | Travel (business) | 4400 | 100% deductible if wholly business | | Training/education | 4600 | 100% deductible if business-related | | Bank charges | 4630 | 100% deductible | | Phone/internet (business %) | 4510 | Business portion only |
Limited/Non-Deductible Expenses (Fiscal)
| Category | Limitation | |---|---| | Business meals/entertainment | 80% deductible (20% non-deductible add-back) | | Gifts to clients | 80% deductible if > EUR 15/gift | | Fines and penalties | 0% -- never deductible | | Personal expenses | 0% -- never deductible | | Income tax / VPB | 0% -- never deductible | | Private use of business assets | Add-back required (bijtelling for cars) |
Company car private-use addition (bijtelling) standard
22%
Company car private-use addition (bijtelling) zero-emission
16%
Kilometre allowance for business use of private car
EUR 0.23
Capitalization Rules
| Rule | Threshold | Notes | |---|---|---| | Tax depreciation maximum rate | 20% per year on cost | Minimum 5-year useful life | | Goodwill maximum rate | 10% per year | Minimum 10-year amortization | | Low-value asset expensing | No statutory threshold | Practice: items < EUR 450 often expensed directly | | Real estate floor (bodemwaarde) | WOZ-value | Cannot depreciate below WOZ-value for tax | | Buildings (beleggingspand) | Max 100% WOZ-value | Investment property: cannot depreciate below 100% WOZ | | Buildings (own use) | Max 50% WOZ-value | Own-use property: floor is 50% of WOZ-value |
Depreciation Methods and Rates
| Asset Type | Method | Common Tax Rate | |---|---|---| | Buildings (own use) | Straight-line | 2-3% (floor: 50% WOZ) | | Buildings (investment) | Straight-line | 2-3% (floor: 100% WOZ) | | Machinery and equipment | Straight-line | 10-20% | | Office furniture/fittings | Straight-line | 20% | | Computer hardware | Straight-line | 20% (max allowed) | | Software | Straight-line | 20% | | Vehicles | Straight-line | 20% | | Goodwill | Straight-line | 10% |
KIA deduction
For investments between EUR 2,801 and EUR 393,252 (2025), an additional percentage deduction (up to 28%) of the investment amount is available on top of regular depreciation.
Dutch Bank Statement Formats
| Bank | Format | Key Fields | |---|---|---| | ING | CSV, MT940 | Date, Name/Description, Account, Counter-account, Amount, Balance | | ABN AMRO | CSV, MT940 | Transaction date, Amount, Description, Counter-party IBAN | | Rabobank | CSV, MT940, CAMT.053 | Date, Counter-party name, IBAN, Amount, Description | | SNS/RegioBank | CSV | Date, Description, Debit, Credit, Balance | | Bunq | CSV | Date, Amount, Account, Counterparty, Description | | Knab | CSV | Date, Amount, Name, Description, IBAN |
Common Transaction Descriptions
| Pattern | Classification | |---|---| | SEPA Overboeking, Betaling aan | Outgoing payment (expense or transfer) | | SEPA Incasso, Automatische incasso | Direct debit (recurring expense) | | iDEAL betaling | Incoming payment from customer | | Tikkie | Small payment (check direction) | | BELASTINGDIENST, BTW, LH | Tax payment (exclude from P&L) | | KVK, Kamer van Koophandel | Business registration fee | | PENSIOENFONDS | Pension contribution | | Pinbetaling, Geldautomaat | Card/ATM (check nature) |
Size Categories (from 1 January 2024)
| Category | Balance Sheet Total | Net Turnover | Employees | |---|---|---|---| | Micro | ≤ EUR 450,000 | ≤ EUR 900,000 | < 10 | | Small (Klein) | ≤ EUR 7,500,000 | ≤ EUR 15,000,000 | < 50 | | Medium (Middelgroot) | ≤ EUR 25,000,000 | ≤ EUR 50,000,000 | < 250 |
Two of three criteria rule
Must meet at least 2 of 3 criteria on two consecutive balance sheet dates.
Simplifications by Category
| Simplification | Micro | Small | |---|---|---| | P&L required in filing | No | No | | Management report (bestuursverslag) | Not required | Not required | | Statutory audit | Not required | Not required | | Consolidated accounts | Not required | Not required | | Notes (toelichting) | Very limited | Limited | | Use tax accounting principles | Allowed (Art. 2:396 lid 6) | Allowed | | File abbreviated balance sheet only | Yes | Yes (with limited notes) | | Cash flow statement | Not required | Not required |
No formal annual accounts obligation
No formal annual accounts obligation under BW2 Title 9BW2 Title 9
Record retention obligation
Must maintain adequate records for tax (bewaarplicht: 7 years)
Annual income tax return
Annual income tax return (aangifte IB) with balance sheet and P&L
VAT return frequency
VAT return quarterly (or monthly for larger traders)
Small Businesses Scheme (KOR) turnover threshold
EUR 20,000
Jaarrekening as basis for tax return
The jaarrekening (annual accounts) forms the basis for the tax return
Fiscal adjustments outside accounts
Fiscal adjustments are made outside the accounts (e.g., entertainment 20% add-back, KIA deduction, MKB profit exemption)
Fiscal accounting principles for micro/small entities
Micro/small entities may use fiscal accounting principles for their jaarrekening, eliminating most differences
Zelfstandigenaftrek
EUR 3,750
Startersaftrek
EUR 2,123
MKB-winstvrijstelling
13.31%
VAT recording
VAT is recorded in account 2110 (payable) and cleared via the BTW-aangifte
Input VAT tracking
Input VAT (voorbelasting) is tracked separately and offset against output VAT
Private-use correction
Private-use correction (privégebruik correctie) due in final period
Cross-reference for BTW filing
Use the netherlands-vat-return skill for BTW filing details
Loonheffingen composition
Loonheffingen includes wage tax + social insurance premiums
Recording until remitted
Recorded in account 2120 until remitted to Belastingdienst
Cross-reference for payroll calculation
Use the nl-payroll-tax skill for detailed calculation
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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