Act on mandatory electronic filing with the trade register entered into force on 1 July 2016
On 1 July 2016, the Act on mandatory electronic filing with the trade register entered into force. The act provides a basis for the adoption of an Order in Council (algemene maatregel van bestuur) pursuant to which documents such as annual accounts must be filed electronically with the trade register of the Chamber of Commerce via a uniform standard, being Standard Business Reporting (SBR).
The obligation to file the annual accounts via SBR will be introduced in phases. At first, the obligation will be applicable to micro-enterprises and small legal entities as from the financial year 2016. For medium-sized legal entities the obligation will be applicable as from the financial year 2017. Large legal entities have to file their annual accounts electronically as from the financial year 2019. Listed companies are not subject to the act, because they are already subject to European rules for the filing of their annual accounts.
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