iXBRL, XBRL and SBR Report Package in plain language
Three terms for two file formats and the package around them. For most small BVs the software makes the choice; with IFRS or a deviating layout iXBRL is mandatory.
The short answer
XBRL is a form with fixed boxes according to the taxonomy; iXBRL is a readable XHTML document in which amounts are tagged; an SBR Report Package is the package with which such a document goes to the KVK. iXBRL is mandatory with IFRS, with other GAAP and with NL-GAAP with its own layout. Electronic filing is mandatory for financial years beginning on or after 1 January 2025. This page is about filing Dutch annual accounts with the KVK (the Dutch Chamber of Commerce).
Updated 30 October 2026
Key facts
| Permitted formats | XBRL and iXBRL (SBR domain Business Register, question 2.3.1) |
| iXBRL mandatory | IFRS-EU, other GAAP, NL-GAAP with entity-specific notes or a deviating layout, and sustainability report |
| Electronic filing | For all legal entities for financial years beginning on or after 1 January 2025 |
| Auditor's report | In the same format as the annual accounts |
What is what?
| Term | In plain language | What you do with it |
|---|---|---|
| SBR | Standard Business Reporting: the Dutch system for delivering business reports digitally | The channel, via Digipoort |
| Taxonomy | The list of concepts ("cash and cash equivalents", "equity") from which each amount takes its name | Nothing; the software uses it |
| XBRL (instance) | A file with fixed boxes from a pre-chosen entry point of the taxonomy, comparable to a form | Software fills the boxes; not readable as a document |
| iXBRL | An XHTML document (a web page) in which numbers and texts are invisibly tagged with a concept from the taxonomy | Readable for humans and machines; freer layout |
| SBR Report Package | The package with which an iXBRL document is delivered, with the data for the register | Software makes and sends it |
An example with one number. Your balance sheet shows € 48.250 of cash and cash equivalents. In XBRL that amount is in the "cash and cash equivalents" box of a form. In iXBRL it is in the sentence or table of your own annual accounts, where it invisibly carries the label "cash and cash equivalents". Both deliver the same data; iXBRL lets the document be as you wrote it.
When must it be iXBRL?
The SBR domain Business Register (FAQ of 31 October 2025) names XBRL and iXBRL as permitted formats. iXBRL is mandatory in these situations:
- The annual accounts are prepared under IFRS as adopted in the EU, even if only the consolidated annual accounts are IFRS and the separate ones NL-GAAP.
- The annual accounts follow another GAAP; then the annual accounts themselves need not be tagged, but the filing data go into a separate iXBRL file in a Report Package.
- NL-GAAP with entity-specific notes or a layout that deviates from the fixed entry point, or if no suitable entry point exists.
- The sustainability report, as expected; then the whole annual reporting goes in iXBRL.
According to the KVK page for large legal entities, an XBRL file cannot "yet" be submitted via the Zelf Deponeren portal (the KVK self-filing portal), but iXBRL can, alongside SBR software. The auditor's report must be in the same format as the annual accounts, but need not yet be tagged or electronically signed. For iXBRL with NL-GAAP an extension taxonomy is mandatory; with XBRL that is not possible.
What does this mean for micro and small?
Through the portal you fill in the annual accounts; you deliver no file. If your bookkeeper uses SBR software, that chooses the format. If you want to make a file yourself, first read programming an XBRL file yourself and solving an XBRL validation error. According to the SBR domain (question 2.4.1), tagging the notes with block tags is temporarily exempted.
Case: two BVs, two formats
Both BVs (fictional) file financial year 2025.
| Linde Advies BV | Noordzee Handel BV | |
|---|---|---|
| Figures | Small: balance sheet total ≤ € 7,5 mln, net turnover ≤ € 15 mln, < 50 employees; balance sheet total € 1,8 million, turnover € 3,4 million, 9 employees | Large group: separate NL-GAAP, consolidated under IFRS-EU |
| Layout | Standard Dutch models | Own notes |
| Format | XBRL suffices; the bookkeeper fills in the portal or sends with software | iXBRL mandatory (questions 2.3.3 and 2.3.5 of the SBR domain); Report Package |
| Who sends | Bookkeeper or the BV itself | Accountant with SBR software, auditor's report in the same format |
The difference is not in size but in layout and framework.
How it works at Jaarrekening.io
For supported financial years Jaarrekening.io makes an XBRL file for every size class, but no iXBRL and no consolidated annual accounts in XBRL. The file is a validation candidate: have it checked with SBR software or by your accountant. If you fall under IFRS, another GAAP or a deviating layout, you need iXBRL and our app does not deliver that. The first annual accounts in your account are free, for every size class.
Sources
Frequently asked questions
What is the difference between XBRL and iXBRL?
XBRL is a file with fixed boxes from the taxonomy, like a form. iXBRL is an XHTML document in your own layout in which amounts and texts are invisibly tagged with concepts from the taxonomy. Both are allowed by the Business Register, under conditions.
What is an SBR Report Package?
The package with which an iXBRL annual report is sent to the Business Register, with the data the KVK needs for the registration. The KVK names the XHTML/iXBRL SBR Report Package as the format for large legal entities.
When is iXBRL mandatory?
With IFRS-EU, with other GAAP, with NL-GAAP (Dutch accounting standards) with entity-specific notes or a deviating layout, or if there is no suitable entry point in the taxonomy, and for the sustainability report. The source is the FAQ of the SBR domain Business Register of 31 October 2025.
Must my small BV use iXBRL?
Not automatically. A small BV with standard annual accounts under NL-GAAP can file with XBRL or via the portal. iXBRL becomes mandatory through IFRS, another GAAP or a deviating layout, not through size.
Must the auditor's report also be iXBRL?
The auditor's report must be in the same format as the annual accounts. It does not currently have to be tagged or electronically signed according to the SBR domain.
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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