iXBRL Requirement in the Netherlands: Expanding SBR to large companies
The Netherlands has long been a frontrunner in digital financial reporting. Through the Standard Business Reporting (SBR) program, an early infrastructure was established to exchange corporate data in a structured, standardized, and seamless way between companies and government authorities.
Inline XBRL (iXBRL) as new standard format
While SBR has so far primarily been mandatory for small and medium-sized enterprises, its scope is now being expanded:
Starting with the 2025 financial year, large companies will also be required to submit their annual accounts digitally.
This change marks a technological shift toward Inline XBRL (iXBRL) as the new standard format.
What is considered a large company?
The classification of companies by size in the Netherlands is based on the provisions of the Dutch Civil Code and uses three criteria:
- Balance sheet total > €25 million
- Net turnover > €50 million
- Average of more than 250 employees
The iXBRL obligation under SBR will therefore apply in the future to this category of companies – including large non-listed entities.
Regulatory updates at a glance
The new rules require submissions to the Dutch Chamber of Commerce (Kamer van Koophandel). Key requirements include:
Submission in an SBR-compliant format
Use of iXBRL (Inline XBRL)
Compliance with applicable taxonomies (IFRS and Dutch GAAP)
Timeline and Transition Rules
The rollout of mandatory iXBRL reporting will be phased:
- February 3, 2025: Voluntary iXBRL submission allowed (for 2024 financial year)
- January 1, 2026: Mandatory for large companies (for 2025 financial year)
First mandatory submissions are expected during 2026:
- From April 2026: initial submissions
- By August 2026: final submissions in line with legal deadlines
Existing deadlines for preparing, approving, and filing annual accounts remain unchanged. Starting approximately with the 2026 financial year (depending on EU ESEF developments), block tagging will also become mandatory in SBR.
Practical implications for companies
The new requirements bring both organizational and technological challenges for affected companies. Key considerations include:
- Selecting suitable software solutions or service providers
- Building expertise in taxonomies and tagging
- Integrating the tagging process into existing reporting workflows
- Ensuring data consistency and regulatory compliance
A crucial aspect is the positioning of tagging within the reporting process.
Companies using ns.wow or ns.publish as reporting solutions benefit from integrated iXBRL functionality that is fully SBR-compliant. This provides several advantages:
- Creation of financial and sustainability reports on a single platform for PDF, online, and XBRL based on a single source of truth
- Direct integration and output of XBRL/iXBRL tagging within the authoring and publishing process
- Support for various regulatory requirements, including:
- SBR compliance
- ESEF (financial reporting)
- ESRS within the framework of CSRD (sustainability reporting)
Conclusion and outlook
The introduction of the iXBRL requirement in the Netherlands is a strong example of how regulatory frameworks are evolving — from isolated reporting formats toward integrated, data-driven reporting ecosystems.
By adopting solutions such as ns.wow or ns.publish with integrated tagging modules, companies can ensure SBR compliance while also meeting broader regulatory requirements.
Sources
Learn more about XBRL tagging.