SBR — Standard Business Reporting
SBR (Standard Business Reporting) is the Dutch XBRL framework that standardises all financial and fiscal declarations. Mandatory for income tax declarations since 2013, extended to VAT (BTW), KvK annual accounts and CBS reporting, it makes the Netherlands one of the most advanced countries in the world in standardised fiscal reporting via XBRL taxonomies.
History — 2007 → 2013 mandate
- 2004-2006 — NTP programme (Nederlands Taxonomie Project). Launched by Ministers of Finance and Justice to reduce business administrative burdens. Led by PWC + Logica + Logius.
- 2007 — First NT release. Nederlandse Taxonomie 1.0 (built on IFRS-NL and US-GAAP foundations), covers annual reports.
- 2009 — SBR Memorandum of Understanding. Signed between Belastingdienst, KvK, CBS, AFM (financial regulator) to share the taxonomy.
- 2013 — Income tax mandate. IB (Inkomstenbelasting) declaration via XBRL/SBR mandatory for third-party filers (accountants, tax advisors).
- 2014 — VAT (BTW) mandate. Omzetbelasting declaration mandatory in SBR for companies. Coexistence with ELO (Elektronisch Loket Ondernemers, legacy).
- 2016 — KvK annual accounts mandate. BV (LLC) mandatory, then NV (PLC) in 2017. SMEs in SBR Light since 2018.
- 2017-2019 — CBS and DNB extension. Economic statistics and prudential reporting.
- 2021 — iXBRL adopted. Inline XBRL becomes the standard for annual reports — file readable both by humans and machines.
- 2025 — NT2025 released. Alignment with EU ESEF (European Single Electronic Format) + ESRS extensions for CSRD sustainability reporting.
SBR Nederland governance
SBR Nederland is a consortium led by Logius, bringing together public and private stakeholders of standardised reporting:
- Logius — Digipoort operator and technical architect of the framework.
- Belastingdienst — tax administration (main consumer).
- KvK (Kamer van Koophandel) — Chamber of Commerce, annual accounts deposit.
- CBS (Centraal Bureau voor de Statistiek) — national statistics institute.
- DNB (De Nederlandsche Bank) — central bank and prudential supervisor.
- AFM (Autoriteit Financiële Markten) — financial markets authority.
- RJ (Raad voor de Jaarverslaggeving) — Accounting Council for NT development and IFRS-NL alignment.
- NBA (Koninklijke Nederlandse Beroepsorganisatie van Accountants) — Order of Accountants.
SBR + XBRL + NT architecture
SBR rests on three superposed technical pillars:
- XBRL International 2.1 — the global grammar (W3C-like XBRL.org consortium). Defines instance, taxonomy, label, calculation, dimension concepts.
- Nederlandse Taxonomie (NT) — the national taxonomy covering ~8 000 financial, fiscal and statistical concepts. Versioned annually (NT2024, NT2025, NT2026 planned).
- SBR Standards — Dutch conventions: security profile, signature, packaging, routing via Digipoort, acknowledgment management.
<?xml version="1.0" encoding="UTF-8"?>
<xbrli:xbrl
xmlns:xbrli="http://www.xbrl.org/2003/instance"
xmlns:link="http://www.xbrl.org/2003/linkbase"
xmlns:xlink="http://www.w3.org/1999/xlink"
xmlns:bd-i="http://www.nltaxonomie.nl/nt19/bd/20250501/dictionary/bd-data"
xmlns:bd-t="http://www.nltaxonomie.nl/nt19/bd/20250501/tuples/bd-tuples"
xmlns:iso4217="http://www.xbrl.org/2003/iso4217">
<link:schemaRef
xlink:href="http://www.nltaxonomie.nl/nt19/bd/20250501/entrypoints/bd-rpt-ob-aangifte-2026.xsd"
xlink:type="simple"/>
<xbrli:context id="period-2026-04">
<xbrli:entity>
<xbrli:identifier scheme="http://www.belastingdienst.nl/identifiers/btw">
NL123456789B01
</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2026-04-01</xbrli:startDate>
<xbrli:endDate>2026-04-30</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:unit id="EUR">
<xbrli:measure>iso4217:EUR</xbrli:measure>
</xbrli:unit>
<!-- Domestic supply — 21% standard rate -->
<bd-i:LeveringNL21PrcOmzet contextRef="period-2026-04" unitRef="EUR" decimals="INF">
245000.00
</bd-i:LeveringNL21PrcOmzet>
<bd-i:LeveringNL21PrcBTW contextRef="period-2026-04" unitRef="EUR" decimals="INF">
51450.00
</bd-i:LeveringNL21PrcBTW>
<!-- Domestic supply — 9% reduced rate -->
<bd-i:LeveringNL9PrcOmzet contextRef="period-2026-04" unitRef="EUR" decimals="INF">
18500.00
</bd-i:LeveringNL9PrcOmzet>
<bd-i:LeveringNL9PrcBTW contextRef="period-2026-04" unitRef="EUR" decimals="INF">
1665.00
</bd-i:LeveringNL9PrcBTW>
<!-- Voorbelasting (deductible VAT) -->
<bd-i:VoorbelastingTotaal contextRef="period-2026-04" unitRef="EUR" decimals="INF">
18420.00
</bd-i:VoorbelastingTotaal>
<!-- Verschuldigde BTW total -->
<bd-i:TeBetalenOmzetbelasting contextRef="period-2026-04" unitRef="EUR" decimals="INF">
34695.00
</bd-i:TeBetalenOmzetbelasting>
</xbrli:xbrl>Nederlandse Taxonomie (NT) — NT2025
The NT (Nederlandse Taxonomie) is the conceptual backbone of SBR. Maintained by SBR Nederland in co-leadership with the RJ (Raad voor de Jaarverslaggeving), it contains definitions of all financial and fiscal concepts used in legal declarations.
Layered architecture (entrypoints):
- BD (Belastingdienst): fiscal taxonomies — income tax, corporate tax (VPB), VAT (OB), Intracom reporting (ZM).
- KvK: annual accounts deposit — variants BV, NV, Stichting, Coöperatie, Fonds.
- CBS: Intrastat, economic statistics, sectoral surveys.
- DNB: prudential reporting for banking, insurance, pension funds.
- AFM: prospectus, market supervision.
- ESEF / ESRS (since NT2025): European Single Electronic Format for listed companies' annual reports + ESRS extensions for CSRD sustainability.
NT2025 (released 1 May 2025) notably adds:
- ESRS-E1 (climate), E2 (pollution), E3 (water), E4 (biodiversity), E5 (circular economy) concepts
- Pillar Two indicators (15% minimum tax on multinationals)
- Crypto-asset concepts (MiCA TFR alignment)
- IFRS S1/S2 alignment for sustainability reporting
Supported flows — Belastingdienst, KvK, CBS, DNB
┌────────────────────────────────────────────────────────────────────┐
│ S B R N e d e r l a n d — F l o w s │
├────────────────────────────────────────────────────────────────────┤
│ │
│ Filer (company or accredited third-party declarant) │
│ │ │
│ │ XBRL Instance Document (+iXBRL for annual report) │
│ ▼ │
│ ┌──────────────────────────────────────────────┐ │
│ │ D I G I P O O R T (Logius) │ │
│ └────────────────┬─────────────────────────────┘ │
│ │ routing by XSD EntryPoint │
│ ┌────────────┼──────────────┬──────────────┐ │
│ ▼ ▼ ▼ ▼ │
│ ┌──────────┐ ┌──────────┐ ┌──────────┐ ┌─────────────┐ │
│ │ Belasting│ │ KvK │ │ CBS │ │ DNB (central│ │
│ │ -dienst │ │ (annual │ │ (Intra- │ │ bank, │ │
│ │ (IB, VPB,│ │ accounts│ │ stat, │ │ prudential │ │
│ │ OB, ZM) │ │ ) │ │ PV) │ │ reporting) │ │
│ └──────────┘ └──────────┘ └──────────┘ └─────────────┘ │
│ │
│ Acknowledgment and receipt via Digipoort response within 24h │
└────────────────────────────────────────────────────────────────────┘iXBRL — Inline XBRL for annual report
Since 2021, the KvK annual report is filed in iXBRL (Inline XBRL) — an XHTML file containing both the human-readable layout (PDF-like) and the underlying XBRL tags. Advantages:
- A single file for human reading (printable PDF) and machine consumption.
- Direct alignment with EU ESEF (listed European companies).
- Layout controlled by the issuer (official ESEF template).
- Automated downstream validation by KvK + RJ + AFM.
Open-source iXBRL validation tools: Arelle, OpenSlate, Reporting Standard.
International fiscal XBRL comparison
| Country | Fiscal XBRL mandate | Scope | NL-equivalent status |
|---|---|---|---|
| Netherlands | 2013 | IB, BTW, KvK, CBS, DNB | — |
| USA | 2009 (SEC EDGAR) | 10-K, 10-Q, 8-K listed companies | Advanced but listed only |
| UK | 2011 (HMRC iXBRL) | Corporation tax + Companies House | Comparable KvK perimeter |
| Japan | 2008 (FSA) | Listed companies + IFRS adoption | Less broad than NL |
| EU (ESEF) | 2020 (annual reports) | Listed European companies | NL aligned via NT2025 |
| France | 2020 (DGFiP partial) | Optional fiscal balance sheet | Less developed |
| Germany | 2013 (E-Bilanz) | Tax balance + Handelsregister | Comparable but no iXBRL |