1. Buyer
1.1.
Buyer
Official name: WMD Drinkwater NV
Legal type of the buyer: Public undertaking
Activity of the contracting entity: Water-related activities
2. Procedure
2.1.
Procedure
Title: Accountantscontrole & fiscale dienstverlening
Description: De accountantscontrole en de fiscale dienstverlening moeten worden uitgevoerd met ingang van boekjaar 2027. Onder accountantscontrole wordt minimaal verstaan: 1. Controle jaarrekening 2. Controle bedrijfsverslag (welke aangeleverd wordt aan ILT) 3. Uitvoeren van de natuurlijk adviesfunctie 4. Optioneel: controle voor en verstrekken van andere assurance verklaringen. Onder fiscale dienstverlening wordt minimaal verstaan: 1. Opstellen en opbouwen van de fiscale positie (VPB) 2. Opstellen en indienen van de aangifte vennootschapsbelasting. 3. Intermediair richting Belastingdienst. 4. Op verzoek verstrekken van fiscale advisering. Zie hiervoor de aanbestedingsdocumenten.
Procedure identifier: a17a2d36-64ed-4f0a-bb69-bc97c9531ad7
Type of procedure: Open
The procedure is accelerated: no
2.1.1.
Purpose
Main nature of the contract: Services
Main classification (cpv): 79200000 Accounting, auditing and fiscal services
2.1.2.
Place of performance
Country: Netherlands
Anywhere in the given country
Additional information: Assen
2.1.4.
General information
Legal basis:
Directive 2014/25/EU
2.1.5.
Terms of procurement
Terms of submission:
Maximum number of lots for which one tenderer can submit tenders: 2
2.1.6.
Grounds for exclusion
Sources of grounds for exclusion: Procurement Document
5. Lot
5.1.
Lot: LOT-0001
Title: Perceel 1: Accountantscontrole
Description: De accountantscontrole moet worden uitgevoerd met ingang van boekjaar 2027. Onder accountantscontrole wordt minimaal verstaan: 1. Controle jaarrekening 2. Controle bedrijfsverslag (welke aangeleverd wordt aan ILT) 3. Uitvoeren van de natuurlijk adviesfunctie 4. Optioneel: controle voor en verstrekken van andere assurance verklaringen. €1.200.000,00
Internal identifier: 1
5.1.1.
Purpose
Main nature of the contract: Services
Main classification (cpv): 79200000 Accounting, auditing and fiscal services
Additional classification (cpv): 79200000 Accounting, auditing and fiscal services
Options:
Description of the options: De opties worden bij aankondiging van opdracht gepubliceerd.
5.1.2.
Place of performance
Country: Netherlands
Anywhere in the given country
Additional information: Assen
5.1.3.
Estimated duration
Start date: 01/01/2027
Duration end date: 31/12/2030
5.1.4.
Renewal
Maximum renewals: 3
Other information about renewals: De verwachting is dat beide overeenkomsten drie verlengingsopties kennen. De verlengingen worden bij aankondiging van opdracht gepubliceerd.
5.1.6.
General information
Reserved participation:
Participation is not reserved.
The names and professional qualifications of the staff assigned to perform the contract must be given: Not required
Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA): yes
5.1.7.
Strategic procurement
Aim of strategic procurement: No strategic procurement
5.1.9.
Selection criteria
Sources of selection criteria: Procurement Document
5.1.10.
Award criteria
Criterion:
Type: Price
Name: G1.1: Uitvoeren jaarrekeningcontrole (fixed fee)
Description: Zie hiervoor de aanbestedingsdocumenten
Category of award weight criterion: Weight (points, exact)
Award criterion number: 30
Criterion:
Type: Quality
Name: G2.1: Kennis en recente ervaring binnen de drinkwatersector
Description: Zie hiervoor de aanbestedingsdocumenten
Category of award weight criterion: Weight (points, exact)
Award criterion number: 30
Criterion:
Type: Quality
Name: G2.2: Borging van kwaliteit en continuïteit in het team
Description: Zie hiervoor de aanbestedingsdocumenten
Category of award weight criterion: Weight (points, exact)
Award criterion number: 20
Criterion:
Type: Quality
Name: G2.3: Interview met sleutelfunctionarissen
Description: Zie hiervoor de aanbestedingsdocumenten
Category of award weight criterion: Weight (points, exact)
Award criterion number: 20
5.1.11.
Procurement documents
Deadline for requesting additional information: 07/09/2026 12:00:00 (UTC+02:00) Eastern European Time, Central European Summer Time
5.1.12.
Terms of procurement
Terms of submission:
Electronic submission: Required
Languages in which tenders or requests to participate may be submitted: Dutch
Electronic catalogue: Not allowed
Variants: Not allowed
Deadline for receipt of tenders: 01/10/2026 12:00:00 (UTC+02:00) Eastern European Time, Central European Summer Time
Duration during which the tender must remain valid: 3 Months
Information about public opening:
Opening date: 01/10/2026 12:30:00 (UTC+02:00) Eastern European Time, Central European Summer Time
Terms of contract:
The execution of the contract must be performed within the framework of sheltered employment programmes: No
Conditions relating to the performance of the contract: Dit wordt in de aankondiging van opdracht kenbaar gemaakt.
Electronic invoicing: Required
Electronic ordering will be used: no
Electronic payment will be used: no
Financial arrangement: -
5.1.15.
Techniques
Framework agreement:
No framework agreement
Information about the dynamic purchasing system:
No dynamic purchase system
5.1.16.
Further information, mediation and review
Review organisation: WMD Drinkwater NV - Rechtbank Noord-Nederland
Organisation providing additional information about the procurement procedure: WMD Drinkwater NV
Organisation providing more information on the review procedures: WMD Drinkwater NV
Organisation receiving requests to participate: WMD Drinkwater NV
5.1.
Lot: LOT-0002
Title: Perceel 2: Fiscale dienstverlening
Description: De fiscale dienstverlening moet worden uitgevoerd met ingang van boekjaar 2027. Onder fiscale dienstverlening wordt minimaal verstaan: 1. Opstellen en opbouwen van de fiscale positie (VPB) 2. Opstellen en indienen van de aangifte vennootschapsbelasting. 3. Intermediair richting Belastingdienst. 4. Op verzoek verstrekken van fiscale advisering. €460.000,00
Internal identifier: 2
5.1.1.
Purpose
Main nature of the contract: Services
Main classification (cpv): 79200000 Accounting, auditing and fiscal services
Additional classification (cpv): 79220000 Fiscal services
Options:
Description of the options: De opties worden bij aankondiging van opdracht gepubliceerd.
5.1.2.
Place of performance
Country: Netherlands
Anywhere in the given country
Additional information: Assen
5.1.3.
Estimated duration
Start date: 01/01/2027
Duration end date: 31/12/2030
5.1.4.
Renewal
Maximum renewals: 3
Other information about renewals: De verwachting is dat beide overeenkomsten drie verlengingsopties kennen. De verlengingen worden bij aankondiging van opdracht gepubliceerd.
5.1.6.
General information
Reserved participation:
Participation is not reserved.
The names and professional qualifications of the staff assigned to perform the contract must be given: Not required
Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA): yes
5.1.7.
Strategic procurement
Aim of strategic procurement: No strategic procurement
5.1.9.
Selection criteria
Sources of selection criteria: Procurement Document
5.1.10.
Award criteria
Criterion:
Type: Price
Name: G1.1: Fixed fee voor opstellen positie en aangifte
Description: Zie hiervoor de aanbestedingsdocumenten
Category of award weight criterion: Weight (points, exact)
Award criterion number: 50
Criterion:
Type: Quality
Name: G2.1: Kwaliteit en inhoud van fiscale dienstverlening
Description: Zie hiervoor de aanbestedingsdocumenten
Category of award weight criterion: Weight (points, exact)
Award criterion number: 30
Criterion:
Type: Quality
Name: G2.2: Samenwerking en inzet team
Description: Zie hiervoor de aanbestedingsdocumenten
Category of award weight criterion: Weight (points, exact)
Award criterion number: 20
5.1.11.
Procurement documents
Deadline for requesting additional information: 07/09/2026 12:00:00 (UTC+02:00) Eastern European Time, Central European Summer Time
5.1.12.
Terms of procurement
Terms of submission:
Electronic submission: Required
Languages in which tenders or requests to participate may be submitted: Dutch
Electronic catalogue: Not allowed
Variants: Not allowed
Deadline for receipt of tenders: 01/10/2026 12:00:00 (UTC+02:00) Eastern European Time, Central European Summer Time
Duration during which the tender must remain valid: 3 Months
Information about public opening:
Opening date: 01/10/2026 12:30:00 (UTC+02:00) Eastern European Time, Central European Summer Time
Terms of contract:
The execution of the contract must be performed within the framework of sheltered employment programmes: No
Conditions relating to the performance of the contract: Dit wordt in de aankondiging van opdracht kenbaar gemaakt.
Electronic invoicing: Required
Electronic ordering will be used: no
Electronic payment will be used: no
Financial arrangement: -
5.1.15.
Techniques
Framework agreement:
No framework agreement
Information about the dynamic purchasing system:
No dynamic purchase system
5.1.16.
Further information, mediation and review
Review organisation: WMD Drinkwater NV - Rechtbank Noord-Nederland
Organisation providing additional information about the procurement procedure: WMD Drinkwater NV
Organisation providing more information on the review procedures: WMD Drinkwater NV
Organisation receiving requests to participate: WMD Drinkwater NV
8. Organisations
8.1.
ORG-0001
Official name: WMD Drinkwater NV
Registration number: 22549026
Postal address: Lauwers 3
Town: ASSEN
Postcode: 9405BL
Country subdivision (NUTS): Noord-Drenthe (NL131)
Country: Netherlands
Contact point: Lotte van Weert
Telephone: +31 654323594
Other contact points:
Official name: Rechtbank Noord-Nederland
Town: Assen
Postcode: 9400 AG
Country subdivision (NUTS): Noord-Drenthe (NL131)
Country: Netherlands
Telephone: +31 883611326
Roles of this organisation:
Buyer
Organisation providing additional information about the procurement procedure
Organisation receiving requests to participate
Review organisation
Organisation providing more information on the review procedures
Notice identifier/version: 6e00d55d-143c-4c92-8114-337b90cd26c1 - 01
Form type: Competition
Notice type: Contract or concession notice – standard regime
Notice subtype: 17
Notice dispatch date: 10/06/2026 10:34:57 (UTC+02:00) Eastern European Time, Central European Summer Time
Languages in which this notice is officially available: Dutch
Notice publication number: 402065-2026
OJ S issue number: 111/2026
Publication date: 11/06/2026