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Public sector accounting

Shillinq includes a full suite of Dutch public-sector accounting modules for municipalities (gemeenten), water authorities (waterschappen), provinces (provincies), and other public-law organisations. These modules implement the statutory reporting requirements of the BBV (Besluit Begroting en Verantwoording) and related regulations.

BBV compliance​

The BBV is the Dutch framework for municipal budgeting and accounting. Shillinq implements:

  • BBV mapping — maps your GL accounts to the BBV-mandated account structure
  • Meerjarenraming — multi-year financial estimates (4-year horizon)
  • Programmaplan — programme-based budget view (linking activities to outcomes)
  • Reserves & voorzieningen — manage statutory reserves and provisions
  • Rechtmatigheid — compliance declarations and evidence
  • Paragrafen — the statutory narrative paragraphs in the annual accounts

Go to Public sector → BBV mapping to configure the account-to-BBV mapping.

IV3 rapportages​

IV3 (Informatie voor Derden) is the mandatory quarterly statistical report that municipalities submit to the CBS (Statistics Netherlands). Shillinq generates the IV3 XML submission directly from the general ledger.

Go to Public sector → IV3 aanlevering to prepare and submit the quarterly report.

SISA rapportages​

SISA (Single Information Single Audit) is the annual accountability for specific grants from the central government. Each SISA indicator maps to a grant condition. Shillinq tracks the actual expenditure per indicator and generates the SISA attachment for the annual accounts.

EMU-rapportage​

The EMU-rapportage shows the municipality's contribution to the Dutch EMU balance (Maastricht deficit criterion). Shillinq calculates this from the balance sheet movements and provides the report in the format required by the Ministry of Finance.

Gemeenschappelijke regelingen (GR)​

The GR module supports consolidated reporting across joint public-law bodies:

  • Deelnemers — the participating organisations in the GR
  • Verdeelsleutels — the contribution keys (how costs and services are split)
  • Geconsolideerde view — the consolidated financial position across all participants

BCF claims (BTW compensatiefonds)​

Dutch municipalities can reclaim non-reclaimable VAT via the BCF (BTW Compensatiefonds). Go to Public sector → BCF claims to see eligible transactions, prepare the claim, and submit to the Belastingdienst.

Waterschapsbelasting​

Dutch water authorities levy the waterschapsbelasting (water board tax). Shillinq handles:

  • Heffingen — recording tax levies due
  • Inning — tracking collections
  • Kwijtschelding — means-tested remissions

Go to Bookkeeping → Waterschapsbelastingen to manage the levy postings.

Schatkistbankieren​

The schatkistbankieren (treasury banking) module tracks balances held at the Dutch National Government Cashier (Rijksbetalingsverkeer) — mandatory for most municipalities and water authorities.

Go to Public sector → Schatkist positie for the real-time treasury position.

Subsidies​

The Subsidies section tracks grants received from the central government, EU, or provinces:

  • Overzicht — all active and historical grants
  • Aanvragen — open grant applications
  • Verleend — approved grants
  • Teruggevorderd — repayment claims