Unicorn editorial · 7 October 2026 · Practical guide
1. Gather missing documents
Review purchase and sales invoices, agreements and relevant correspondence. Identify gaps and request information early. A bank transaction without its context may not provide enough information for proper processing.
2. Review outstanding invoices
Which customers still owe you, and which suppliers remain unpaid? Note disputed or unclear amounts and explain the background. Discuss any further questions or adjustments with your bookkeeper.
3. Explain unusual balances
New investments, loans, inventory, personal payments or current accounts can require supporting information. Gather agreements and schedules. Valuation and tax treatment depend on the facts and applicable rules.
4. Agree the closing process
Ask what is needed, who will answer outstanding questions and when a draft can be discussed. Define what the year-end engagement covers and which tax returns follow separately.
5. Use the conversation to look ahead
An annual overview is also a starting point for planning. Which costs stand out? Where has invoicing fallen behind? Which information would you like more regularly? Use these questions to improve next year’s routine.
Further reading
Dutch Tax Administration: setting up business records ↗
Official guidance supports the importance of complete records. The practical working arrangements in this guide are Unicorn suggestions.