Dutch Taxonomy (Nederlandse Taxonomie)
The Dutch Taxonomy (Nederlandse Taxonomie) is the set of reporting concepts and rules with which financial data are named in SBR/XBRL.
What is the Dutch Taxonomy?
The Dutch Taxonomy (Nederlandse Taxonomie) is the set of reporting concepts and rules with which financial data are named in SBR/XBRL.
The right version and the right reporting model depend on the year and regime. An XBRL instance must be validated technically and substantively against that version before submission via the official route takes place.
How does it work?
The Dutch Taxonomy (NT) is the data dictionary of SBR: a list of concepts with a fixed name, definition and data type, with which every amount in an XBRL report is labelled. It consists of sub-taxonomies per requesting party, including the Dutch Tax Administration (Belastingdienst) for returns and the KVK for annual accounts. The KVK taxonomy builds on taxonomies for Title 9 Book 2 of the Dutch Civil Code and for the Dutch Accounting Standards (Richtlijnen voor de jaarverslaggeving).
A new version with a sequence number appears every year. The KVK taxonomy 2025, for annual accounts for financial year 2025, is based on NT20. Its successor is NT21; according to the release calendar of SBR Nederland, its KVK release goes into production on 9 December 2026. Each version has reporting models per size class, such as publication documents for micro, small and medium-sized entities.
Example
A micro BV files for financial year 2025 a balance sheet with € 25.000 of cash and cash equivalents and € 40.000 of equity. The XBRL file does not contain the text cash and cash equivalents, but the taxonomy concept to which € 25.000 is linked, with a context: the legal entity, the moment (31 December 2025) and the unit (euro). The file refers to the reporting model for micro entities from the 2025 taxonomy. If the BV submits its 2026 figures in 2027, the 2026 model applies; a file against the model of the wrong year does not validate.
In the annual accounts
Digital publication documents; not a balance sheet item in itself.
Difference from the RGS
The Reference Chart of Accounts (Referentie Grootboekschema) codes ledger accounts in the bookkeeping; the Dutch Taxonomy names the items in the reporting. The RGS is at the source, the taxonomy at the output. A link between the two shortens the road from trial balance to XBRL annual accounts, but one does not replace the other.
Common mistakes
- Choosing the wrong financial year model
- Checking only the XML syntax
What to watch for
- Choose the reporting model that fits the financial year, size class and accounting basis.
- Validate the file against the taxonomy and against the receiver's validation rules; see solving an XBRL validation error.
- Micro, small and medium-sized entities have long been required to file via SBR; for large entities this applies from financial years starting on or after 1 January 2025 (Stb. 2024, 428).
Legal basis and source
SBR Dutch Taxonomy
Frequently asked questions
Do I have to do anything with the Dutch Taxonomy myself?
Usually not directly. The KVK portal or your reporting software converts the entered amounts to the concepts of the taxonomy. You mainly notice it when a file does not validate.
Why is there a new version every year?
Because legislation, the Dutch Accounting Standards (Richtlijnen voor de jaarverslaggeving) and the government's reporting requirements change. A new version adds concepts, removes obsolete concepts and adjusts validation rules.
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.
Get started