Quoting three sources close to the investigation, the respected Volkskrant daily said the inquiry had found the plane was hit by a BUK surface-to-air missile on July 17.
The report contains maps of the crash site, where the wreckage was strewn across fields close to the Ukrainian village of Grabove, in the war-torn area of Donetsk controlled by the pro-Russian separatists.
It has identified the area from which, it said, the missile that downed Malaysia Airlines Flight MH17 was launched.
Though it declined to comment further on the exact launch site, all the territory within the 320 square kilometre area it identified was in rebel hands at the time of the July 2014 crash.
It rejects Moscow's contention that the plane was hit by a missile fired by Ukrainian troops as it flew at some 33,000 feet above the territory, Volkskrant said.
Two sources told the Volkskrant that "the BUK missile is developed and made in Russia."
"It can be assumed that the rebels would not be able to operate such a device. I suspect the involvement of former Russian military officials," one told the paper.
Earlier, Almaz Antey, the Russian company that produces Buk anti-aircraft missiles, denounced the official Dutch investigation, hours before it was released.
The claims follow the experimental destruction of a retired airliner using a Buk missile warhead which the company carried out earlier this month.
Almaz Antey said that it blew up a Buk warhead next to the cockpit of an Ilyushin 86 airliner in an experiment conducted on October 7.
The company claimed at a press conference in Moscow that the results of its experiment showed the missile used was an older model of Buk missile no longer used by Russia, and that it was launched from near a village called Zarochenske, south-west of the crash site.
The presentation seems designed to cast doubt that the missile that destroyed MH17 was fired from near Snizhne, in separatist-held territory south east of the crash site in Ukraine.
"The results of our experiment contradict the Dutch report," said Yan Novikov, the general director of the company. "It can now be clearly said that if a rocket was used it was a Buk 9M38, not a Buk 9M38M1, fired from the area of Zaroshchensk.
"The only thing that we do not yet understand are why fragments of 9M38m1 are amongst the evidence."
Officials from the Donetsk People’s Republic, which controls the area where the Boeing 777 crashed, strongly deny any involvement in the disaster and say they had no technology capable of downing an airliner.
Russian officials have also questioned the account, and have suggested the aircraft was shot down by a Ukrainian fighter jet.
Independent investigations, including by this newspaper, suggest Russian-backed forces fired a Buk SA-11 missile at MH17 from a position about 12 miles southeast of the crash site.
In June this year Almaz Antey, the Russian defence firm that produces Buk missiles, presented a damage analysis report that argued the missile involved had been fired from another location, to the south of the crash site, which Russian officials have claimed was controlled by Ukrainian forces.