Models companies

1. New standard models of annual accounts

The new Code of Companies and Associations (CCA) provides new models of annual accounts. The main changes to the models of annual accounts for companies are: the distinction between the models with capital and without capital.

Filing in XBRL format is preferred over filing in PDF format.

The filing of annual accounts in paper format is no longer allowed since 01.01.2020 in accordance with the Code of Companies and Associations.

Companies with capital

Full model

VOL-kap (Dutch)

C-cap (French)

Abbreviated model

VKT-kap (Dutch)

A-cap (French)

Micro model

MIC-kap (Dutch)

M-cap (French)

Companies without capital

Full model

VOL-inb (Dutch)

C-app (French)

Abbreviated model

VKT-inb (Dutch)

A-app (French)

Micro model

MIC-inb (Dutch)

M-app (French)


The English version of these templates can be found on the webpage of the Accounting Standards Commission. These models are purely informative as the initial filing must be made in one of the country's languages.

Which model should you choose?

In accordance with the opinion of the Accounting Standards Commission CBN 2020/01 (Dutch), the new models should be used for the submission of annual accounts:

  • with financial years ending after 31.12.2019;
  • for companies created after 30.04.2019;
  • for companies which have opted in and whose new statutes have been published before the closing date of their financial year.


In addition to the cases mentioned above, the new models with capital may be used for financial years ending before 1 January 2020 and may be filed in xbrl format. This does not apply to new models without capital.

Full, abbreviated or micro model depending on the size criteria for companies.

Model with or without capital, depending on the legal form:


The companies listed below are not required to file annual accounts: 

  • Partnership
  • Limited partnership (CommV (Dutch)) (SComm (French))
    • if all partners with unlimited liability are natural persons;
    • or if they are regarded as a small company
  • General partnership (VOF (Dutch)) (SNC (French))
    • if all partners with unlimited liability are natural persons;
    • or if they are regarded as a small company

Acceptance of the old models for companies.

Filing of the old models in PDF format (you can find them on our page 'Overview of the standard models') remains possible after 03.02.2021 for financial years ending on or before 31.12.2019. However, these companies can also submit an xbrl file of the new model on condition that they opt for the model with capital.

For financial years ending on or after 01.01.2020, on the other hand, the old models will no longer be accepted from 02.03.2021, with the exception of the annual accounts of improper SCRLs which, according to the repair law of 28.04.2020, remain subject to the old capital rules from the Code of Companies and Associations until their transformation

2. Exceptions: enterprises that are required to file annual accounts in a specific format

  • Insurance companies
  • Copyright management companies
    • Model
    • More information Nl - Fr

3. Overview of the standard models