Decision of 14 April 2016 laying down rules relating to the deposit of documents in the commercial register by electronic means (electronic deposit of trade registers)
We Willem-Alexander, at the grace of God, King of the Netherlands, Prince of Orange-Nassau, etc. etc. etc.
On the nomination of Our Minister of Economic Affairs of 15 February 2016, no. WJZ/16020769;
Having regard to Article 19a of the Commercial Registry Act 2007 ;
The Department for the Advisory Board of the State Hearing (Opinion of 9 March 2016, No W15.16.0028/IV);
Having regard to the further report of Our Minister of Economic Affairs of 11 April 2016, No WJZ/16051186;
Have found good and understand:
For the purpose of this Decision:
Financial year Financial year referred to in Article 10a of Book 2 of the Civil Code ;
SBR: Standard Business Reporting, a national standard for the digital exchange of corporate reporting that provides, once, a standardised record of standardised reporting by means of a common reporting language, they can easily be reused for different reports;
issuer: issuer as intended Article 1: 1 of the Law on Financial Supervision .
1 A legal person to whom Article 395a, first paragraph , or 396, first member, of Book 2 of the Civil Code applies, deponates the documents referred to in Article 3 , by electronic means, by SBR, starting with the documents showing for the accounting year starting on or after 1 January 2016.
2 A legal person to whom Article 397, First paragraph, of Book 2 of the Civil Code applies, deponates the documents referred to in Article 3 , by electronic means, by SBR, starting with the documents shown on the accounting year beginning on or after 1 January 2017.
This Decision shall apply to the documents relating to: Article 394 of Book 2 of the Civil Code shall be deposited at the commercial register.
Article 2 shall not apply to:
a. a legal person under the scope of Section 4.3.4 of the 2008 Trade Registry Decision falls;
b. an issuer; or
1 The Chamber of Commerce enables an online service itself to make annual accounts to legal entities as intended Article 2, first paragraph , which makes it possible to make the documents, intended in Article 3 , by electronic means, via SBR, to be deposited with the commercial register.
2 The Chamber of Commerce proposes an online service drawing up financial statements to legal entities as intended Article 2, second paragraph , which may be used for the preparation of the documents referred to in Article 3 , except for the certificate of auditors, referred to in Article 393, Fifth paragraph, of Book 2 of the Civil Code , for further processing via SBR.
This Decision shall enter into force on a date to be determined by Royal Decree.
This Decision is cited as: Decision of the Electronic Deposit Trade Register.
Charges and orders that this Decision will be placed in the Official Journal by means of the note of explanatory note accompanying it.
Wassenaar, 14 April 2016
The Minister for Economic Affairs,
H.G.J. KampPublished the 25th of April 2016
The Minister for Security and Justice,
G.A. van der Steur