As the Netherlands continues its shift towards standardised digital reporting, KVK filing has become a key compliance focus for companies of all sizes. The move to iXBRL aims to improve the accuracy, transparency and comparability of financial information across the Dutch business landscape. With upcoming changes affecting larger entities, many organisations are now reviewing their reporting processes to ensure they are prepared.
This guide outlines the purpose of KVK filing, who needs to comply, the main filing rules and deadlines, and how ARKK supports businesses through both the pre-tagging and final tagging phases.
Over the past decade, the KVK (or Kamer van Koophandel) has focused on transitioning to electronic filing to improve how financial data is stored, shared and analysed. As part of this shift, companies should now submit their annual reports via SBR in iXBRL or XBRL.
Companies must file their annual reports within 12 months of their financial year-end, followed by a submission within eight days of the financial statements being adopted. Adoption occurs once the finalised statements have been presented for approval, and organisations have up to two months from finalisation to hold this adoption meeting.
Electronic filing has been phased in over several years:
2016: Micro and small entities required to file in iXBRL or XBRL.
2017: Medium-sized companies required to file in iXBRL or XBRL.
From 1 January 2026: Large companies will need to file digitally in XBRL and iXBRL (extended from 2025).
Companies are encouraged to complete voluntary filings ahead of deadlines to reduce pressure on reporting teams and minimise errors. There are parallels to be drawn with voluntary ESEF and ESG filing, which we explain in more detail in our article here.
Companies must meet two out of the three criteria to fill within each size category.
| Size | Total Assets (€) | Net Turnover (€) | Average Employees |
| Micro | ≤ 350,000 | ≤ 700,000 | ≤ 10 |
| Small | ≤ 6 million | ≤ 12 million | ≤ 50 |
| Medium | ≤ 20 million | ≤ 40 million | ≤ 250 |
| Large | > 20 million | > 40 million | > 250 |
The KVK process has two stages: the pre-tagging phase and the final tagging phase. At ARKK, much of the work is front-loaded to reduce risk and streamline the final submission. To learn more about ARKK's KVK reporting process, please click here.
Phase 1: Pre-tagging
Previous year's annual report uploaded to ARKK’s platform (15 working days).
ARKK converts the report to XHTML and applies tags.
The tagged report is reviewed and returned to the client.
Client and relevant third parties complete their initial review (around one month).
Phase 2: Final Tagging
Draft annual report uploaded to ARKK’s portal.
Converted to XHTML and tagged within five days.
Final annual report uploaded.
Converted to XHTML and final agreed tags applied.
Navigating KVK filing can feel overwhelming, particularly as digital reporting requirements evolve. A clear understanding of the rules and timelines is the first step to staying compliant. ARKK supports businesses through both tagging phases, helping streamline workflows, reduce risk and ensure filings are accurate and submitted on time. To find out how we can support your KVK filings or discuss your specific requirements, get in touch with our team today.