Bookkeeping

Learning Outcomes

• •Understand the legal bookkeeping obligations for entrepreneurs and businesses under Dutch law.
• •Differentiate bookkeeping requirements for natural persons and legal entities such as BVs.
• •Track key deadlines for VAT filings, salary administration, and annual accounts.
• •Recognize the liability risks of late or missing annual account submissions.
• •Explain the purpose and use of temporary annual accounts in shareholder disputes.
• •Understand the differences between bookkeepers and accountants in regulation, responsibility, and risk.
• •Assess why compliant administration improves cooperation with lawyers, notaries, and banks.