![]() ![]() If you have a 5-month extension, that means you file at the latest 12 months (7 + 5 months) after the end of the book year.įiling unadopted accounts works the same as filing adopted accounts. ![]() A bv must file the unadopted accounts within 7 months after the conclusion of the financial year. Have the shareholders not adopted the annual accounts in time? You must file the unadopted annual accounts. This temporary Act came into effect on 17 December 2020 and may be extended several times, until its final expiration date of 1 September 2023. For more detailed information on this act, please contact your intermediary or accountant. The Act also stipulates that it is not a sign of irresponsible governance if the board is unable, due to corona, to file the annual accounts of the last financial year on time. The Temporary Covid-19 Justice and Security Act (in Dutch) allows the board of directors to extend the 5-month period after the end of the book year with 5 months themselves. Temporary Covid-19 Justice and Security Act: extra leeway It is recommended to check the articles of association on this. In that case, the signing of the annual accounts by all board members and trustees does not immediately lead to their adoption. Incidentally, articles of association may deviate from this legal principle. If the book year equals the calendar year, the final filing date is 8 November (10 months + 8 days). For a bv this means that you have to file within 10 months and 8 days after the end of the financial year. The 8-day term for filing after adoption does apply. In that case, the 2-month adoption term lapses. The law is based on the premise that if all shareholders are also board members, the annual accounts are adopted as soon as all board members and trustees have signed them. ![]() (*) Even if unadopted financial accounts have been filed, the adopted financial accounts should still be filed after adoption. With a maximum extension, the final filing date is 31 December (5 + 5 + 2 months).
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