Are the annual accounts of the company deposited?

Filing is a fact that is requested per financial year

This is not a yes/no question about a policy, but about a concrete action: whether the financial statements of a specific financial year have been filed with the trade register. The answer thus differs per year. A customer asking "have the financial statements been filed" usually means: is that in order for the last one or more completed financial years, and is the company not behind with filing. That is different from the question of whether financial statements exist — they may be ready internally without being filed.

The supporting document for this is not a letter or pdf from the company itself, but an extract or overview from the trade register showing the filing date per year. That overview can be requested by anyone from the Chamber of Commerce, so a customer can also verify this themselves — which makes it a question where "no, not filed" is difficult to obscure and not wise to obscure. Without that supporting document in the supply chain file, this item remains to be determined: not because the filing has not taken place, but because there is no source document to base the answer on. This is related to other identity questions that a customer often asks in the same list, such as under which registration number the company is registered — both can be verified against the trade register, not against a statement from the company.

Why filing is established in the trade register

The obligation and registration of annual documents run through the trade register, regulated in the Trade Register Act 2007. For the reader, this means something above all about the burden of proof: the source document for this answer is never an internal statement, but always an extract or status overview from the register itself, just as applies to the legal name of the company. If that overview is missing from the supply chain file, then the answer remains to be determined until it is added.