XBRL
XBRL is a digital reporting format in which amounts and other data are linked to taxonomy concepts. It is the technical language of many SBR reports.
What does XBRL mean?
XBRL is a digital reporting format in which amounts and other data are linked to taxonomy concepts. It is the technical language of many SBR reports.
XBRL is a technical reporting format. Tags link amounts, period, unit and meaning to taxonomy concepts. A valid format alone does not yet confirm the financial content.
How does it work?
XBRL stands for eXtensible Business Reporting Language, according to SBR Nederland an international, open standard for digital reporting. The taxonomy describes the meaning of data and contains no figures itself. The instance document contains the actual data, each with a reference to a concept from the taxonomy and with the organisation and the period to which it relates.
An amount in XBRL is therefore more than a number: it belongs to a concept, a context (which legal entity, which date or period) and a unit. For annual accounts filed with the KVK (Dutch Chamber of Commerce), the Dutch Taxonomy (Nederlandse Taxonomie) is the dictionary; the basis for electronic filing lies in art. 2:394(1) DCC and art. 19a of the Trade Register Act 2007 (Handelsregisterwet 2007).
Example
A BV converts its 2025 figures to XBRL: cash and cash equivalents € 14.000 at 31 December 2025 and net turnover € 180.000 over 2025. The first fact in the instance document refers to the concept for cash and cash equivalents, with as context the KVK number of the BV and the moment 31-12-2025, unit EUR, value 14000. The second refers to the concept for net turnover with as context the period 01-01-2025 up to and including 31-12-2025, value 180000. If the software links the bank balance to the context 31-12-2024, the file is technically valid, but € 14.000 appears in the comparative column and is missing from the financial year.
In the annual accounts
Digital reporting; not visible as a separate line item of the annual accounts.
Difference from iXBRL
An XBRL instance is a data file that only software can read. iXBRL, inline XBRL, wraps the same tags in a document that a person can view in the browser. The KVK accepts both forms for the large class and states that iXBRL is mandatory for reporting a sustainability report.
Common mistakes
- Confusing XML validation with a check of the content
- Linking amounts to the wrong context
What to watch for
- Validate the file against the taxonomy of the right reporting year and then read through the rendering: validation does not find an amount attached to the wrong concept.
- Check the contexts: balance sheet items belong to a moment, profit and loss items to a period and comparative figures to the previous year.
- For audited annual accounts, according to SBR Nederland the filing consists of three files: the digital annual accounts, the digital auditor's report and a separate signature that links the two. See resolving an XBRL validation error.
Legal basis and source
art. 2:394 DCC
Frequently asked questions
Is XBRL the same as XML?
XBRL is built on XML but adds meaning to it: each amount refers to a concept from a taxonomy, with context and unit.
Can a PDF of the annual accounts be converted to XBRL?
Not directly. A PDF contains formatted text with no link to taxonomy concepts; each amount has to be linked again to a concept, period and unit.
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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