The healthcare annual accountability (jaarverantwoording zorg) is the annual accountability that care providers submit via the online portal DigiMV by 31 May at the latest. In law it consists of three parts: the financial accountability, the information to be added to it, and the questionnaire on operations. Most of it is then published through jaarverantwoordingzorg.nl, but not all of it. This article explains what it contains, who has to file, how the submission works, and how to keep the financial statements and the DigiMV answers consistent.
What the healthcare annual accountability covers
The obligation follows from the Healthcare Market Regulation Act (Wet marktordening gezondheidszorg (opens in a new tab), Wmg); the precise content is set out in the Regulation on public annual accountability WMG (Regeling openbare jaarverantwoording WMG (opens in a new tab)). The law distinguishes three parts.
1. The financial accountability. In practice, the financial statements. Medium-sized and large care providers prepare them under RJ 655, small care providers under RJk C3 and micro care providers under RJk M2 (Dutch Accounting Standards). The size class follows from the criteria in article 4 of the Regulation.
2. The information to be added. The auditor’s report, the management report, the report of the internal supervisory body, and the other information required by article 2:392 of the Dutch Civil Code. Which of these are mandatory depends on the size class.
3. The questionnaire on operations. Online questions on governance and supervision, staff, clients and operations among other things, including financial key figures that also appear in the financial statements. It is completed in DigiMV, the submission portal of the CIBG (opens in a new tab).
The WNT disclosure sits alongside these three. Remuneration of senior officials follows from the Senior Executives in the Public and Semi-Public Sector (Standards for Remuneration) Act (Wet normering topinkomens (opens in a new tab), WNT) rather than from the Wmg; the publication duty is satisfied by including that data in the annual accounts. The separate WNT auditor’s report is mandatory regardless of size. A small provider that needs no auditor’s report for the financial statements themselves does need one for the WNT.
Who has to file
Since 2022, following the Act on the adjustment of the admission of care providers (Aanpassingswet toetreding zorgaanbieders (opens in a new tab), Awtza), the annual accountability obligation has applied to a far broader group than the large institutions alone, down to primary-care practices. What decides it is the funding source, not Wmg registration. The duty arises as soon as care is paid for out of the basic package of the Health Insurance Act (Zorgverzekeringswet), out of insured long-term care under the Wlz, or out of a subsidy from the Ministry of Health (VWS). The duty does not apply to providers that deliver only social support under the Wmo, that are paid only out of supplementary insurance, or that deliver only forensic care, nor to the self-employed provider without staff who delivers all care personally. The Regulation contains seven exemption categories, and transitional arrangements have applied to existing small providers; the current status is available at the CIBG.
Youth-care providers, too, account annually via DigiMV under the Youth Act (Jeugdwet). Supervision is split. The Dutch Healthcare Authority (Nederlandse Zorgautoriteit, NZa (opens in a new tab)) supervises care providers; for youth-care providers and Veilig Thuis that role rests with the Health and Youth Care Inspectorate (Inspectie Gezondheidszorg en Jeugd, IGJ) through financial year 2025. From financial year 2026 the NZa takes over.
The deadline: 31 May at the latest
As standard, the complete annual accountability must be submitted by 31 May at the latest, following the end of the financial year; for care providers covered by the Municipalities Act or the Provinces Act (Gemeentewet, Provinciewet) that term is 15 July. Since 1 January 2026 the NZa can also grant deferral to 1 October where there are capacity problems at the provider’s own accountant or administrative office (policy rule TH/BR-039, from financial year 2025, request before 31 March).
For most providers, spring remains the governing rhythm. The financial statements have to be prepared and audited by then, and the DigiMV answers have to align with them. Late auditor corrections in April or May are not unusual, and have to be carried through in both places.
What becomes public and what does not
Most of the annual accountability can be found and searched by anyone at jaarverantwoordingzorg.nl, and is also available as an open dataset. Municipalities, regional long-term-care administrators (zorgkantoren), banks, journalists and regulators all look on.
Public is not the same as complete. Three components are submitted but not published:
- the non-public NZa questionnaire on operations (Regeling structurele informatieverstrekking bedrijfsvoering WMG) and the questionnaire for Statistics Netherlands (CBS);
- the organisation’s contact details;
- for micro care providers, most of the financial accountability. Since 1 January 2025 they publish only a limited balance sheet and the management declaration (bestuursverklaring), under article 13a of the Regulation; the profit and loss account, the notes and the staffing answers do go to DigiMV, but stay out of the publication.
What is published sits side by side on the same site. That makes consistency not an internal quality issue but a public one: a headcount in the questionnaire that differs from the financial statements is visible to everyone.
DigiMV is a questionnaire, not a structured XBRL submission
DigiMV is an online questionnaire portal, not an XBRL submission like the XBRL Onderwijsportaal (XBRL Onderwijsportaal) or SBR-wonen (opens in a new tab). The submission consists of two actions that touch the same figures. The financial statements are first keyed in as individual fields: balance sheet, profit and loss account and notes, supplemented with the NZa items on loans and dividend and with the questionnaire for the CBS. The same financial statements are then uploaded as a document, for which PDF is the mandatory format. Micro care providers upload no financial-statement document.
So the same financial statements go out twice, and no taxonomy validates the keyed-in fields against the uploaded document. DigiMV does scan the file for personal data, but not at figure level. Reconciling the two remains the provider’s own responsibility, and that is where, in practice, the discrepancies arise that later become publicly visible.
The submission is closed off with a management declaration (bestuursverklaring), which is itself published. After that the file is shut. The CIBG does not reopen DigiMV. For care providers and combined institutions, repairing a material error runs through a report of a serious error (melding ernstige fout), and that report is published as well.
Keeping the financial statements and DigiMV answers consistent
The financial statements come out of a document process with the auditor, while the DigiMV questionnaires are completed separately: often later, often by someone else, often from an interim file. A correction in May that reaches only the PDF is the classic discrepancy. What helps:
- A fixed mapping. Establish once which financial-statement item belongs to which DigiMV question, and reuse that mapping every year.
- A closing check before signing. Run the financial key questions in DigiMV against the adopted financial statements one more time before the management declaration is signed.
How Taxxor does this
Taxxor Disclosure Manager holds the financial accountability, the figures keyed into DigiMV and the WNT disclosure in one structured source. DigiMV has no interface through which figures can be delivered, so completing the questionnaire remains manual work in the portal. What does disappear is the dependence on an interim file: the keyed-in fields and the uploaded PDF come from the same adopted set, and a change made days before the deadline carries through into both, with change tracking for the auditor. That weighs more heavily because the CIBG does not reopen after the management declaration is signed, and a material error becomes a published report.
Taxxor is not yet an established name in healthcare. The platform and the approach are proven in public accountability chains that closely resemble it: education and housing corporations, where Taxxor DM already delivers structured XBRL accountabilities today. Should the healthcare annual accountability ever move in that direction, the step is small.
More on the approach for care providers is on the healthcare page.