In the event of non-filing or late filing, the filing tariff is increased by a surcharge (Art 3:13 CCA). Filers that do not agree with this surcharge can file an appeal.
MORE INFO about this procedure.
How and how much to pay
Filers and third-party filers must ensure that payment is received within six working days from the time the annual accounts are marked as “ready for payment”. If this is not the case, the filing will be automatically rejected.
Payment procedure
The three available options to pay the filing fee are described on the Payment methods page:
- I have filed annual accounts and wish to pay the filing fee.
- I wish to pay the filing fee for annual accounts filed by a third party (e.g. my accountant).
- I have filed annual accounts (e.g. as an accountant) and wish to send a payment order to a third party (e.g. my client).
MORE INFO on payment of the filing fee for annual accounts can be found on the Payment page.
Determination of the tariffs
The tariff to file annual accounts is determined by:
- the model of the annual accounts: full, abridged or micro
- the format used: XBRL or PDF
The tariffs are adjusted annually, on 1 January, based on the consumer price index (Arts 3:70 and 3:188 RD of 29 April 2019).