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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

XBRL Instance

On this page

XML file of actual financial facts.

Definition

An instance contains: schemaRef (taxonomy link), context (entity + period + scenario/segment), units (currencies, ratios), facts (typed facts). Each fact carries contextRef, unitRef, decimals/precision. Validation against taxonomy via Formula and Calculation linkbases. Successor format: Inline XBRL (iXBRL).

Origin

Format defined by XBRL 2.1 (2003).

Example in context

Apple Inc. quarterly files an XBRL 10-Q instance with the SEC containing ~5000 facts tagged against the US-GAAP taxonomy.

  • iXBRL — successor format.