SBR (Standard Business Reporting)
SBR is the Dutch approach to standardised digital reporting. XBRL is a widely used data format within it; the submission route depends on the report.
What does SBR mean?
SBR is the Dutch approach to standardised digital reporting. XBRL is a widely used data format within it; the submission route depends on the report.
Standard Business Reporting is a method for standardised digital reporting. The Dutch Taxonomy determines the concepts used and XBRL carries the data. The channel and the permitted way of submission differ per report and regime.
How does it work?
According to SBR Nederland, SBR is the national standard for the digital exchange of business reports. It rests on three components: the Dutch Taxonomy as the data dictionary, XBRL as the language that gives the data meaning, and a secure channel. For reports to the government that is Digipoort, for credit reports to banks the Bancaire Infrastructurele Voorziening (BIV, banking infrastructure facility).
For the annual accounts the basis lies in art. 2:394(1) DCC, which for the manner of filing refers to art. 19a of the Business Register Act 2007 (Handelsregisterwet 2007). According to the KVK, micro and small entities have filed digitally since financial year 2016, medium-sized entities since financial year 2017 and large entities from financial year 2025. Filing itself is free; the costs lie in software and a PKIoverheid certificate.
Example
A micro BV adopts the 2025 annual accounts on 12 May 2026, with a balance sheet total of € 80,000: fixed assets € 30,000, current assets € 50,000, equity € 45,000 and liabilities € 35,000. In the SBR message each amount receives the matching concept from the KVK taxonomy, with balance sheet date 31 December 2025 and the euro as unit; the adoption date goes along as a data item. On validation 30,000 + 50,000 must equal 45,000 + 35,000. After sending, a confirmation of receipt follows via Digipoort. Deadline: eight days after adoption, so 20 May 2026.
In the annual accounts
Submission process and publication documents; not a balance sheet or P&L item.
Difference from XBRL
SBR is the system of agreements: who submits what, via which channel, with which definitions. XBRL is the file language in which the message is written and is also used outside the Netherlands. SBR is the Dutch application of it, supplemented by the Dutch Taxonomy and Digipoort. An XBRL file on your disk is therefore not yet an SBR submission.
Common mistakes
- Regarding an XBRL file without validation as submitted
- Choosing the wrong taxonomy
What to watch for
- Choose the taxonomy version that belongs to the financial year; the release calendar of SBR shows when a new version goes into production.
- Check the KVK number in the message: according to the KVK, annual accounts with a wrong number cannot be found under your own registration.
- Micro and small entities can also use the KVK portal Zelf deponeren (file it yourself); anyone sending to Digipoort from software needs a PKIoverheid certificate.
- Keep the confirmation of receipt with the annual documents. More in SBR and XBRL when filing.
Legal basis and sources
art. 2:394 DCC
Frequently asked questions
Is SBR mandatory for filing the annual accounts?
Electronic filing is the rule for all size classes: micro and small since financial year 2016, medium-sized since 2017 and large from 2025. If it does not work, the KVK first asks you to get in touch.
Is SBR also used for tax returns?
Yes. According to SBR Nederland, XBRL is used in the Netherlands for tax returns, annual reporting and credit reports, among other things.
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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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