Preparing SBR annual accounts
From financial year 2025 (starting on or after 1 January 2025), all companies are required to file their annual financial statements in SBR format with the Chamber of Commerce (KvK). SBR stands for “Standard Business Reporting” and is a standardized (digital) method of reporting in XBRL or iXBRL format.
Mandatory SBR reporting starting in fiscal year 2025.
It is no longer permitted for large companies to file their annual financial statements in paper form or as a PDF. Preparing an SBR financial statement is possible by using specialized software or by engaging a third party. We provide insight into the various options available to you and explain how Deloitte Accountancy & Advisory can support you in this process.
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Preparing the SBR annual accounts
There are several ways to prepare SBR annual accounts. We can support you in the following ways:
What is the difference between XBRL and iXBRL?
What is XBRL?
A standard for electronically reporting financial data in XML format. Suitable for machine processing but not readable by people without specialised software. XBRL uses only standardised taxonomies (such as the Dutch taxonomy, NT) and deviations are not permitted.
What is iXBRL (inline XBRL)?
An extension of XBRL that integrates HTML, making reports readable by both humans and machines. With iXBRL, a custom taxonomy can be defined, which makes it possible to deviate from the standard taxonomy (NT), for example when applying IFRS, CSRD requirements, or other deviations from the Model Annual Accounts Decree (‘Besluit modellen jaarrekening’).
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