Determine the required filing route
The appropriate digital format depends on company size, financial year and reporting framework. A readable PDF is not automatically a valid filing, and technical acceptance does not establish that the underlying accounts are correct.
Build publication documents from the final version
Public disclosure may be narrower than the full accounts. Record the relevant exemptions and adoption status and carry final corrections into the publication file. Schedule validation before the last filing day.
Retain the accepted file and confirmation
Sending a file and successful filing are different stages. Store the accepted version and receipt together. If correction is needed, assess the proper procedure and preserve the version history. Coordinate preparation, signatures, adoption and any external audit dependencies; the board retains its statutory responsibility.
Source and background: Digitale rapportage wordt infrastructuur.
