What are SBR and XBRL?

Short answer

SBR is the Dutch standard for digital reporting and XBRL a data format. At the KVK you can also use the Zelf Deponeren Jaarrekening (self-filing annual accounts) portal.

Basis: art. 2:394 DCC

What does XBRL mean in annual accounts?

XBRL is a structured XML format in which each amount is given a concept from a taxonomy, plus context and unit. This makes it machine-readable, unlike a pdf.

In an XBRL report, an amount gets a recognisable meaning, reporting period and unit. The number 25,000 is unclear on its own; if it is tagged as 'trade receivables', in euros and at 31 December 2025, software can process it in a targeted way. The data sit in a technical file that readers usually view through a rendering. Therefore compare the readable presentation with the final annual accounts. A file that can be opened technically need not be substantively right; wrong taxonomy elements can place amounts in the wrong category.

Which agreements fall under SBR?

SBR is the Dutch system of agreements around it: the Dutch Taxonomy (Nederlandse Taxonomie) lays down which concepts exist and which parts belong to which size class.

SBR stands for Standard Business Reporting: the Dutch system for digital business reporting. For annual accounts, the Dutch Taxonomy and the requirements of the Business Register, among others, play a role. The taxonomy and submission rules may differ per financial year. So do not blindly use last year's XBRL file as a template for a new reporting year. A small BV with €75,000 equity must have not only the right amount but also the right balance sheet date and size class in the message. Validation checks structure and rules, while the board assesses the actual content.

How do you choose a valid filing route?

When submitting with SBR software, the message must meet the applicable taxonomy and submission rules. In the KVK portal you can enter data, insofar as your size class and financial year are supported; the options for upload and signing differ per route.

Micro and small entities can enter the data via Zelf Deponeren Jaarrekening or use a permitted SBR route. The KVK then enables the digital processing; you do not have to program XML yourself. Medium-sized and large entities have different documents and submission options. Check the rules for the financial year concerned, including any accountant's report and digital signature. Besides the file sent, also keep a readable version and the receipt. That way you can afterwards state which figures you submitted if a technical file is requested from the Business Register.

Which errors do you discover before digital submission?

In the readable rendering, check at least KVK number, legal form, financial year and size class. An XBRL message for 2024 that accidentally uses the 2025 context may technically contain amounts but report the wrong period. Also compare the main balance sheet items with the adopted annual accounts. A signed bank balance of minus €8,000 should not appear as a positive bank balance if it is in fact a liability. Let the validator show technical errors and then assess the substantive outcome. Successful technical validation is a step in the process, not a substantive judgement by the KVK.

Keep the source file, the check rendering and the confirmation of receipt of the final submission. Record which taxonomy version the message was prepared with, especially when you later have to assess a correction for an old financial year. For Zelf Deponeren Jaarrekening, use the current KVK manual; the input fields and options may differ per class. For a medium-sized company, an auditor's report and the accountant's digital signature may be part of the submission. Plan those parts before you adopt the annual accounts, so that a missing technical file does not endanger the publication deadline.

Sources

• KVK: preparing and filing an XBRL annual accounts
• KVK: frequently asked questions about filing

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