Latest · Regulation
ESEF reporting: iXBRL under IFRS for listed companies
What is ESEF reporting? The mandate, iXBRL tagging under IFRS, the taxonomy version per financial year, LEI, AFM filing and the difference with KVK filing.
Resources / Articles
Articles
Practical guidance on iXBRL filing, KVK and ESEF taxonomies, and the regulatory shape of financial reporting.
Best Practices
Converting annual accounts (jaarrekening) to XBRL/iXBRL: how the conversion works
How do you convert annual accounts to XBRL or iXBRL? Step by step: from adopted PDF or Word to a validated SBR or ESEF package, with rules per size class.
12 min read
Filing
Filing the annual accounts digitally via iXBRL: what changes and when
From financial year 2025 Dutch legal entities file annual accounts digitally via SBR. How to choose XBRL or iXBRL, and when iXBRL is mandatory.
10 min read
Regulation
Size criteria for the annual accounts: micro, small, medium-sized or large
Dutch size criteria for annual accounts from FY2024: the raised thresholds per regime (micro, small, medium-sized, large) and what to file with KVK.
12 min read
Filing
Electronic filing with the KvK: SBR or iXBRL?
Electronic filing with the KvK is mandatory per size class. Learn when to use XBRL or iXBRL, when iXBRL is required, and which deadlines apply.
11 min read
Best Practices
Opening and reading an XBRL file: viewing iXBRL and ESEF reports
Cannot open an XBRL file? Identify the file type (.xbrl, .xhtml, .zip, .xbri), pick the right viewer and read an iXBRL or ESEF report including its tags.
10 min read
Industry Insights
SBR deponeren: what is SBR and how to file your annual accounts (jaarrekening) digitally
SBR filing explained: what Standard Business Reporting is, who must file digitally with KVK from financial year 2025, and when to choose XBRL or iXBRL.
12 min read
Industry Insights
What is iXBRL? Meaning, difference from XBRL and obligation
What is iXBRL? Learn the difference between XBRL and iXBRL and when to use it: Dutch KVK filing from financial year 2025 and ESEF reporting under IFRS.
13 min read
Regulation
Audit opinion (accountantsverklaring) for the annual accounts: when is it mandatory?
When is an audit opinion mandatory? Medium-sized and large Dutch entities are subject to statutory audit (art. 2:393 BW); micro and small are exempt.
11 min read
Regulation
What is a 403 declaration? Group exemption and filing explained
The 403 declaration and group exemption (art. 2:403 BW): conditions, what to file with the KVK, withdrawal, and SBR or iXBRL from financial year 2025.
13 min read