Preparing and filing an XBRL financial statement

  • Edited 15 May 2023
  • 1 min

Entrepreneurs with a  medium-sized business who want to file their annual accounts with Standard Business Reporting  (SBR) need an XBRL file. Do you not have SBR software? Then you can prepare and file your financial statements in XBRL format using the ‘Opstellen XBRL’ tool.

The 'Opstellen XBRL' tool is suitable for the following situations

  • Medium-sized legal entities (generic) 

  • Commercial foundations and associations 

  • Medium and large non-profit organisations 

  • Authorised public housing institutions 

  • Fundraising organisations 

  • General partnerships & limited partnerships (vof & cv) 

  • Cooperatives (coöperaties) 

How does it work?

Read all about how to prepare and file your financial statements in XBRL format in the instruction manual (pdf, in Dutch).

'Opstellen XBRL' will be discontinued

The 'Opstellen XBRL' tool will be discontinued. A new upload functionality  You will still be able to file your own financial statements using SBR. 

Frequently asked questions

XBRL (based on XML) is an open standard for exchanging financial data digitally. With XBRL, you import financial statements directly into your SBR software.

Since 2016, micro and small legal entities have to file their financial statements with KVK in XBRL format (via SBR or ZDJ). Since 2017, this obligation also applies to medium-sized legal entities. And from financial year 2024 or 2025, it will also apply to large legal entities. Exceptions are listed companies and companies required to file under international law. The XBRL format does not affect the content of the financial statements. The entrepreneur remains responsible for the content and timely filing of the financial statements. Find out what legal entities are required to file.

A financial statement consists of several parts, including the balance sheet, profit and loss statement, and other notes. The size of the company determines what information is included in the annual financial statement. See the overview of business categories.

The elements of XBRL financial statements are described in the Nederlandse Taxonomie (NT). This contains all the definitions of data needed to compile financial statements in XBRL, in accordance with the statutory provisions on financial statements and the standards considered acceptable in the public domain. The data required may vary from year to year. KVK is not responsible for the content of the taxonomy, but it does handle the technical processing of the NT (by Logius). More information about the NT can be found at sbr-nl.nl (in Dutch).