SBR filing for clients: the routes for firms
A firm files on behalf of clients via the KVK's Zelf Deponeren Jaarrekening portal or with SBR software via Digipoort. Jaarrekening.io prepares and submits nothing.
The short answer
A firm can file digitally on behalf of clients via the KVK's Zelf Deponeren Jaarrekening portal or with SBR software via Digipoort. Since financial year 2025, all entities file electronically (SBR-NL). Jaarrekening.io prepares the documents and supplies an XBRL file as a validation candidate for every size class; it submits nothing itself.
Two routes: KVK portal or SBR software
| Route | Suitable for | What you need |
|---|---|---|
| Zelf Deponeren Jaarrekening (KVK portal) | According to the KVK suitable for intermediaries who file one or a few sets of annual accounts a year. Micro and small can prepare the annual accounts in the portal; medium-sized and large upload the adopted annual accounts. | Logging in, for example with eHerkenning at least at level EH2, and an authorisation from the client: in writing or via their own eHerkenning means. |
| SBR software via Digipoort | Firms that file larger numbers. The KVK then calls this route easier and faster. | SBR software, a PKIoverheid certificate for your own submission and the right version of the Dutch Taxonomy. |
Source: KVK, Zelf Deponeren Jaarrekening and KVK, filing with SBR. Which route fits therefore depends mainly on the number of files and on whether you already use SBR software.
What you need for the SBR route
- SBR software that can submit annual accounts as an XBRL message via Digipoort. Digipoort is the messaging service of Logius.
- A PKIoverheid certificate to send messages. Filing itself is free of charge; you pay for the software and the certificate (KVK).
- The version of the Dutch Taxonomy that belongs to the financial year, with the right entry point for the size class and the legal form.
- The adopted annual accounts and the date of adoption.
If you file as an intermediary, record the client's authorisation in your file, so that it is clear on whose behalf you submit and until when.
Timeline of electronic filing
| Financial year | What became mandatory | Source |
|---|---|---|
| 2016 | Micro and small file electronically. For intermediaries SBR applied at the time; business owners without SBR software could use the KVK service Zelf Deponeren Jaarrekening. | Accountant.nl |
| 2017 | Medium-sized entities file via SBR. | KVK |
| 2025 | Large entities and their medium-sized subsidiaries also file electronically; it now applies to all entities. | Logius, SBR-NL |
The Zelf Deponeren portal has since also been opened to intermediaries, with an upload route for medium-sized and large (KVK). For each financial year SBR-NL publishes a new version of the taxonomy; check in your SBR software which versions the KVK accepts at the time of submission.
What Jaarrekening.io prepares, and what not
| Size class | What the platform delivers | What you do yourself |
|---|---|---|
| Micro | Publication version and an XBRL file as a validation candidate | Have the file checked with SBR software or by an accountant, or prepare the annual accounts in the KVK portal; then file |
| Small | Publication version and an XBRL file as a validation candidate | Have the file checked with SBR software or by an accountant, or prepare the annual accounts in the KVK portal; then file |
| Medium-sized | Publication version and an XBRL file as a validation candidate; the auditor's report is not in it and you upload it in the file | Have the file checked and upload it with the auditor's report in the KVK portal, or submit with SBR software |
| Large | The full single-entity annual accounts as an XBRL file in the KVK's large model, as a validation candidate; no iXBRL. The auditor's report is not in it and you upload it in the file | Have the file checked and submit it with SBR software, usually by the accountant, with the auditor's report in the same format. Via the KVK portal an XBRL file for large is not (yet) possible (KVK, updated 7 January 2026) |
The platform sends nothing to the KVK and performs no official validation against the taxonomy or the KVK rules. After submission, you record the receipt reference in the file; the platform does not verify it with the KVK.
The XBRL file follows the taxonomy of the year in which the financial year begins: NT18 through NT21 for financial years starting in 2023 through 2026. The KVK accepts NT21 from 1 January 2027. If you file a financial year that begins in 2026 earlier, for example a shortened financial year, the file uses NT20 (KVK Business Rules NT21, §1.2).
Procedure per file
- Record the client's authorisation, in writing or via their eHerkenning means.
- Check that the date of adoption is filled in and falls within the deadline.
- Choose the route. In the KVK portal you prepare the annual accounts for micro and small, or upload the adopted documents for medium-sized and large.
- With SBR software you use the XBRL file, also for a large client, or build the message from the publication version. You validate it against the taxonomy and the KVK rules and send it via Digipoort; for audited annual accounts the auditor's report goes along as an attachment.
- Keep the confirmation of receipt and record the receipt reference in the client's file.
For both routes, pay particular attention to the size class (for SBR the corresponding entry point), the date of adoption and the reconciliation of the figures with the adopted version. Always derive the publication version from the same source.
Frequently asked questions
Can Jaarrekening.io file directly with the KVK?
No. The platform produces a publication version and, for every size class, an XBRL file as a validation candidate. Submission goes via the KVK portal Zelf Deponeren Jaarrekening or with your own SBR software via Digipoort; for a large client only with SBR software.
Does a firm need a PKIoverheid certificate?
Only for its own submission with SBR software via Digipoort. In the KVK portal Zelf Deponeren Jaarrekening you log in, for example with eHerkenning, and work with an authorisation from the client.
When do I choose the KVK portal and when SBR software?
The KVK describes the portal as suitable for intermediaries who file one or a few sets of annual accounts a year. For larger numbers, according to the KVK, filing is easier and faster with SBR software.
May my client file themselves?
Yes. The client may file themselves, provided it is done electronically. The firm can then supply the publication version; the client submits.
How do you file the XBRL file of a large entity?
With SBR software via Digipoort, usually by the accountant: according to the KVK, an XBRL file for large cannot (yet) go via the portal. The auditor's report goes along in the same format. The file contains the full single-entity annual accounts, the management report and the other information; the platform does not produce an iXBRL file.
Read more
Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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