Euronext Amsterdam · AFM · ESMA ESEF Taxonomy

ESEF iXBRL for Euronext Amsterdam. Done right, every year.

Companies listed on Euronext Amsterdam's regulated market must file their Annual Financial Report in ESEF iXBRL, under AFM supervision. XBRTags handles the taxonomy mapping - you send the report, we return an AFM-ready, audit-grade iXBRL file.

The Mandate

ESEF iXBRL has been mandatory across the EU, including the Netherlands, for Annual Financial Reports of issuers on regulated markets since FY 2021. ESMA updates the taxonomy every year, block-tagging scope has expanded, and auditor assurance expectations on the tagged file continue to tighten. Most listed Dutch companies find that managing this internally consumes far more resource than expected.

FY 2021
ESEF mandatory for Euronext Amsterdam issuers
FY 2022
Block tagging of notes becomes mandatory
Annual
ESMA ESEF taxonomy updated each cycle
AFM
Netherlands' OAM for ESEF filings
Who Must File

Does ESEF iXBRL apply to your company?

✓Issuers on Euronext Amsterdam's regulated market - shares and bonds admitted to trading, mandatory since FY 2021.
✓IFRS consolidated financial statements - balance sheet, P&L, cash flow, equity movements and block-tagged notes.
✗Companies on Euronext Growth or non-regulated markets are outside ESEF scope, though SBR-tax and KVK obligations may still apply. See SBR XBRL →
ESEF at a Glance
Authority
AFM
Market
Euronext Amsterdam
Taxonomy
ESMA ESEF (IFRS-based)
Format
iXBRL - XHTML + tags (.zip)
Mandatory since
FY 2021
Block tagging
Mandatory from FY 2022
What XBRTags Handles

Send us the report. We handle everything else.

ESMA taxonomy mapping

Every line item mapped to the correct ESMA ESEF concept, with extension elements anchored where no standard concept fits.

Detail + block tagging

Full tagging of primary statements plus block tagging of notes and accounting policies, mandatory from FY 2022.

Gateway-ready validation

Every file is run through the full ESMA validation rule set before it reaches you, so nothing is delivered carrying an unresolved warning.

Audit-ready documentation

Mapping walkthrough and anchoring report formatted for your auditor's assurance engagement on the ESEF file.

Unlimited revisions

Auditor queries and late corrections included at no additional cost, until the filing is accepted.

Client Feedback

"Our IFRS notes changed structure after an acquisition. XBRTags resolved the anchoring and re-validated the same day."

Daan V. - Group Reporting Lead

"AFM had no queries on our ESEF file this year - first time in three years of filing."

Eva K. - CFO, Amsterdam-listed company

"Block tagging of our accounting policy notes was the part we always got wrong internally. XBRTags handles it without our involvement."

Ruben T. - Head of Financial Reporting
FAQ

ESEF iXBRL questions, answered.

Companies with securities admitted to trading on an EU regulated market - in the Netherlands, that means Euronext Amsterdam-listed issuers - must publish their Annual Financial Report in ESEF (iXBRL) format under AFM supervision.

Block tagging marks up entire sections of notes to the financial statements (not just individual numeric facts) using the ESEF taxonomy. It has been mandatory for in-scope issuers since financial year 2022.

No. ESEF uses the ESMA-defined taxonomy based on IFRS, supervised by AFM; SBR filings use the Nederlandse Taxonomie. A listed company preparing IFRS consolidated accounts for ESEF is a different process from its KVK or SBR-tax filings, even if the same corporate group is in scope for both.

The AFM (Dutch Authority for the Financial Markets) supervises ESEF compliance for companies listed on Euronext Amsterdam's regulated market.

Both. Individual numeric facts are tagged at detail level, and entire note sections are tagged at block level, as required by the ESMA taxonomy.

Yes. A listed company is often also in scope for KVK annual accounts and SBR-tax - these can be coordinated as part of the same engagement.

Ready for your next ESEF filing?

Send us your Annual Financial Report and your AFM deadline. Scope, delivery date and a fixed price come back within the hour.