When do I need an accountant?
tags: accountant, accountants, accountancy firm A B.V. needs an accountant when the B.V. meets the criteria of a medium-sized or large enterprise. The control obligation only applies in the 2nd year that the B.V. meets 2 of the 3 criteria of a medium-sized enterprise. The 3 criteria are: - Value of assets: more than 4.4 million - Turnover: more than 8.8 million - Personnel: at least 50 staff members
When there is a holding structure (holding / management with a company or companies) the above criteria apply to the consolidated balance sheet.
It goes without saying that the vast majority of BVs and Ltds in our SME is therefore a small legal entity.
When the Netherlands makes use of the scope offered by the European directive, this is increased to a value of assets of 6 million and a turnover of 12 million euro. Opstelten first presents his intention to the advisory department of the Council of State, but hopes to come up with this (2015) year with amendment of the law.
There are also large differences between small / micro enterprises and medium or large companies for the filing obligation.
Most of the SMEs can suffice with a concise balance sheet and a punctual explanation.
TIP prevent private liability by filing in good time within 13 months.