XBRL and SBR software for annual accounts
Digital filing requires an XBRL file under the Dutch Taxonomy and a route to the KVK. This is how it works, and this is what your software must be able to do.
Which XBRL software do you need to file?
To file digitally, XBRL software converts the publication documents into a file under the Dutch Taxonomy. That file goes via SBR and Digipoort to the KVK. Without your own SBR link, you have an intermediary submit it, or, as a micro or small entity, you enter the documents in the KVK's Zelf Deponeren portal.
Digital filing is mandatory. Micro and small entities have filed digitally since financial year 2016, medium-sized ones since financial year 2017. For large entities the duty applies from financial year 2025 (KVK). The basis is the Besluit elektronische deponering handelsregister (Decree on electronic filing with the Business Register).
SBR, XBRL and the Dutch Taxonomy in brief
XBRL is the file format: every amount gets a fixed code, a period and a unit. The Dutch Taxonomy (Nederlandse Taxonomie, NT) sets out which codes exist and which combinations are allowed per size class. SBR is the agreement on how businesses and government exchange those files; Digipoort of Logius is the gateway through which they arrive. You can find more explanation at SBR and XBRL.
Besides XBRL there is inline XBRL (iXBRL): a readable document in which the XBRL data is embedded. According to the SBR FAQ for the Business Register, iXBRL is needed, among other cases, for annual accounts with own notes for which no suitable fixed format exists, and for IFRS.
Which NT version belongs to which financial year?
| Financial year | Taxonomy | Status October 2026 |
|---|---|---|
| 2023 | NT18 | Final |
| 2024 | NT19 | Final |
| 2025 | NT20 | Final; the KVK version appeared in November 2025 (SBR Nederland) |
| 2026 | NT21 | Final since 14 October 2026 (nltaxonomie.nl); the KVK accepts NT21 from 1 January 2027 |
The taxonomy can be downloaded freely, for example via nltaxonomie.nl and the documentation of SBR Nederland. A file that refers to a beta version is not meant for a real filing. For a non-calendar financial year, check the KVK Business Rules to see which version applies.
What XBRL software must be able to do
- Choose the right entry point per financial year and size class: for micro, small and medium-sized the variant for publication documents, for large the full annual accounts.
- Record the details of the entity: KVK number, period, adoption date and whether the annual accounts are single-entity or consolidated.
- Include only line items the taxonomy knows, and guess nothing: an item that does not fit should be made visible.
- Provide the figures of the previous financial year as a separate period.
- Validate against the taxonomy, including the formulas and the KVK Business Rules. Digipoort rejects a file with errors; the annual accounts are then not filed.
- Submit via Digipoort, with a PKIoverheid certificate of your own or of your supplier or intermediary.
Three routes to the KVK
| Route | For whom | What you need |
|---|---|---|
| Zelf Deponeren portal of the KVK | Micro and small enter the publication documents; medium-sized and large upload an adopted set of annual accounts | Micro and small: e-mail address and password with authorisation, eHerkenning (level 2 or higher) or the entity's access code. Medium-sized and large: only e-mail address and password with authorisation |
| Via an intermediary | Anyone without their own SBR software | An accountant, bookkeeping firm or service that submits via Digipoort with its own certificate |
| Own SBR software | Organisations that submit themselves | Software with a Digipoort link and a PKIoverheid certificate for services |
Filing is free in all cases; costs come from software, an intermediary or eHerkenning (KVK). You can read more about certificates at SBR Nederland. If you are an intermediary yourself, read SBR filing for clients.
What Jaarrekening.io delivers
Jaarrekening.io produces an XBRL file for every size class under the NT version of the financial year, for financial years starting in 2023 up to and including 2026. If you file a financial year that starts in 2026 before 1 January 2027, the file uses NT20, because the KVK only accepts NT21 from that date. For medium-sized and large, the auditor's report is not in the file; it goes along as a separate file. For a large entity, the file contains the full single-entity annual accounts in the KVK's large model. An XBRL file for large cannot go through the KVK portal: your accountant submits it with SBR software, with the auditor's report in the same format (KVK). The app does not produce an iXBRL file.
Before you can download, the app checks, among other things, whether the balance sheet balances and whether the size class has been recorded. The app does not perform an official validation against the taxonomy, the formulas and the KVK rules. The file is therefore a validation candidate: you have it checked with SBR software or by your accountant, and you file yourself or through that accountant. Jaarrekening.io sends nothing to the KVK.
More about annual accounts software
Updated 30 October 2026. Jaarrekening.io prices exclude VAT.
Frequently asked questions
Which software do I need to file via SBR?
Software that creates an XBRL file under the Dutch Taxonomy, validates it and submits it via Digipoort. If you do not have it, an intermediary submits it, or, as a micro or small entity, you use the KVK's Zelf Deponeren (self-filing) portal.
Do I need a PKIoverheid certificate?
Only if you submit via Digipoort yourself. An intermediary or software supplier can submit for you with its own certificate, and for the KVK portal you need no certificate.
Which taxonomy belongs to financial year 2025?
NT20. The final KVK version was published in November 2025. Financial year 2026 uses NT21; the final version has been ready since 14 October 2026, and the KVK accepts it from 1 January 2027.
Can I submit the XBRL file from Jaarrekening.io straight away?
No. The file is a validation candidate. Have it checked first with SBR software or by your accountant, and then submit it via the official route.
What does filing via SBR cost?
The KVK charges nothing for filing. You do pay for the software, the certificate or the intermediary that submits the 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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