Payment and e-money institutions supervised by DNB submit their annual accounts (jaarrekening), management report (bestuursverslag) and the other required information within 6 months of the end of the financial year. For a calendar financial year, that's 30 June.
Check the date against your own records.
What to submit
- The annual accounts and the management report
- The information required by articles 361, 391 and 392 of Book 2 of the Dutch Civil Code
- The external auditor's report and management letter, if applicable
If you submit late
DNB enforces the deadline. In March 2026 it published a fine of €9,000 for a payment institution that submitted its 2023 annual accounts on 24 July 2024, after the 30 June deadline.
Through the year
The annual accounts sit alongside the half-yearly FINREP and COREP reports.
Get reminded before it's due
Regmindr tracks this alongside the rest of your compliance calendar, and emails your team before each deadline. Set it up from your year end in about two minutes.
Sources
- DNB: Aanlevering van de jaarrekening inclusief bijbehorende stukken
- DNB: Boete voor betaalinstelling wegens niet tijdig rapporteren (March 2026)
This page is a summary, not legal or regulatory advice. The rules in the sources above take precedence.