The Netherlands XBRL Guide
How SBR reporting developed in the Netherlands, who must file today, and what's changing for Dutch companies and auditors.
How SBR became the standard channel.
Two filing obligations, one taxonomy.
SBR-tax (Belastingdienst)
Nearly all Dutch companies liable for corporate income tax (vennootschapsbelasting) must file their Vpb return in SBR format via Digipoort, every fiscal year.
SBR service →KVK iXBRL (Chamber of Commerce)
Most BVs, NVs and comparable legal entities must publish annual accounts (jaarrekening) with KVK via SBR, with tagging depth set by entity size class.
KVK service →Where Netherlands XBRL reporting is heading.
Growing assurance expectations
RA and AA auditors face increasing expectations to understand and, where relevant, review the mapping decisions behind a client's structured filing, rather than treating it as a mechanical output.
Annual taxonomy updates
The Nederlandse Taxonomie is updated each reporting cycle, meaning tagging approaches and extension elements need periodic review to stay compliant.
Widening structured-data use
Beyond Belastingdienst and KVK, structured data submitted via SBR is increasingly reused by banks, CBS and other stakeholders - making tagging accuracy matter beyond the original filing.
Netherlands XBRL questions, answered.
XBRL is data-only and machine-readable. iXBRL combines that same structured data with a human-readable document layout, so one file serves both purposes.
SBR-tax covers the corporate income tax return (Vpb), filed with the Belastingdienst. KVK iXBRL covers statutory annual accounts, filed with the Chamber of Commerce. Both use the Nederlandse Taxonomie and Digipoort but are separate filings with separate deadlines.
No. ESEF uses the ESMA IFRS-based taxonomy under AFM supervision for Euronext Amsterdam-listed issuers; SBR filings (KVK and tax) use the Nederlandse Taxonomie.
Micro, small, medium, and large (bedrijfsklasse micro / klein / middelgroot / groot) - each with different filing content requirements and, historically, different mandatory-format start dates.
FY2016: micro/small entities mandatory XBRL at KVK. FY2017: medium entities mandatory XBRL. FY2024: voluntary iXBRL opens. FY2025 (filings from 1 January 2026): large entities mandatory iXBRL, paper/PDF filing ends.
Software suits organizations with in-house expertise handling many filings. Outsourcing removes that overhead - useful for companies and firms treating this as an annual or quarterly task rather than a core competency.
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