Metadata
As from the 2022* financial year the annual accounts and annexes must be accompanied by an overview of metadata. When sending out invitations to submit the annual accounts the Belastingdienst and Douane will issue a supplementary document which can be used to include this data. This document can also be found here. The data that has to be submitted relates to the 9 items described below. The metadata can be submitted along with the annual accounts via MijnCN as well. You can read everything you need to know about submitting your annual accounts and revenue tax return online here.
*As from the 2021 financial year the metadata can also be entered and submitted via MijnCN.
SBI-section
The main SBI code of the company is the SBI code of that business activity from which the greatest profit is obtained or which involves the largest number of employees. The first criterion is preferred. In this form, the main SBI code is split into the SBI section with specific SBI codes below.
SBI-code
This field, in combination with the SBI section, describes the main SBI code of the company.
Gross profit - excluding algemene bestedingsbelasting
The total turnover, the total amount of sales, excluding algemene bestedingsbelasting. In this turnover, the entire realised turnover must be stated, including the untaxed, taxed and exempt performances for algemene bestedingsbelasting.
Balance sheet item algemene bestedingsbelasting
The balance sheet item algemene bestedingsbelasting provides an overview of the tax that is owed (+) to or claimable (-) from the Tax Office CN. If tax returns have always been paid correctly and in full, this balance sheet item will state the algemene bestedingsbelasting indicated in the last tax return period of the year but which has not yet been paid.
Balance sheet item loonheffing
The balance sheet item loonheffingen provides an overview of the tax that is owed (+) to or claimable (-) from the Tax Office CN. If tax returns have always been paid correctly and in full, this balance sheet item will state the loonheffing indicated in the last tax return period of the year but which has not yet been paid.
Total wage costs
The total cost of wages to employees during the year. This contains at least the total cumulative gross wage bill of all employees, including the employer's share of the employee insurance premiums and the employer's health insurance premium.
Number of employees
In addition to staff in paid employment, there are also temporary employees and other hired personnel.
Balance sheet items other taxes
This is the total of all payable (+) or receivable (-) taxes (excluding algemene bestedingsbelasting and loonheffingen). This includes opbrengstbelasting, kansspelbelasting, overdrachtsbelasting, vastgoedbelasting, motorrijtuigenbelasting, etc.
Dividend payment
Total of the profit/dividend paid out to the beneficiaries in the year. The opbrengstbelasting due must also be included in this.