Can I convert a PDF of annual accounts to XBRL?
Yes, with interpretation and checking of the data. Changing only the file format does not turn a PDF into a usable XBRL report.
The short answer
Yes, with interpretation and checking of the data. Changing only the file format does not turn a PDF into a usable XBRL report.
Legal basis: art. 2:362 and 2:394 DCC; SBR domain Business Register
Why is PDF conversion not automatic?
A PDF contains a readable presentation, whereas XBRL links financial facts to fixed concepts and contexts. A conversion must therefore determine what each amount means. Software can support that, but the recognition must be checked. A scanned PDF also first needs reliable text and number recognition.
Establish which PDF you have. A full internal set of annual accounts contains different information from a publication balance sheet. A draft can still differ from the adopted version. Check the legal entity, financial year, currency, unit and status before you take over figures. If a table shows amounts in thousands of euros, the conversion must process that correctly. Watch minus signs, brackets and columns with prior-year figures. A lost minus sign can change the meaning of equity without the text recognition reporting an error. Therefore use a few known amounts from the source file as check points for the recognition.
How do you link figures to XBRL concepts?
Then link the recognised line items to the right taxonomy concepts. The same description can have a different place in different reporting models. A catch-all item 'other liabilities', for example, does not automatically contain all the information the chosen submission needs. Request missing breakdowns from the records instead of guessing them. The official SBR documentation describes the reporting concepts and technical requirements. Art. 2:362 DCC remains decisive for the substantive view. A conversion service can add technical structure, but cannot reconstruct a loan agreement or a valuation decision from an amount without further explanation.
Also distinguish ordinary XBRL from iXBRL. With iXBRL, machine-readable tags are embedded in a readable digital document under specific rules. An existing PDF therefore does not simply become a valid iXBRL file. Which route suits your company and financial year follows from the current filing requirements. Ask the supplier explicitly which format is delivered, which taxonomy is used and what validation takes place. Have a readable rendering of the final data compared with the original report. Check not only totals but also notes, reporting dates and the indication of adoption.
When do you use the source software?
If the bookkeeping or reporting package is still available, first request a supported export from that source package. That can limit interpretation errors and duplicate work. For a micro or small single-entity set of annual accounts, filling in via the KVK portal can also be a practical route. A conversion makes most sense when the source output is missing and you can still substantiate the necessary data. Keep the PDF used, the additional information and the validated final file together. After sending, check whether the report has been processed. A successful conversion and a successful filing are two separate steps in the file.
Sources
Frequently asked questions
Can OCR determine the reporting choices?
No. Recognised text does not yet say which taxonomy concept and context belong to a line item.
Is iXBRL the same as an ordinary PDF?
No. iXBRL contains machine-readable tags in a readable document.
Which version is the starting point?
Use the adopted version or the version meant for publication and check the financial year.
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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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