Carved slate-blue colonnade of a European exchange with square openings marking ESEF iXBRL tagged facts.

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.

RegulationAugust 3, 202612 min read

Ragged torn paper edge meeting a field of punched holes, one teal fibre crossing, like a jaarrekening turned into iXBRL.

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.

Best practicesJuly 30, 202612 min read

Four terracotta doorways narrowing toward a lit opening, one teal thread passing through, the phased iXBRL filing route

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.

FilingJuly 27, 202610 min read

Four brass weights on rising plinths show the groottecriteria staircase, with one teal peg marking a threshold just crossed.

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.

RegulationJuly 23, 202612 min read

Two paper strips, one plain and one perforated teal, enter the same narrow slot: XBRL and iXBRL share one KVK counter.

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.

FilingJuly 20, 202611 min read

Brass loupe enlarging faint ruled lines on a pale sheet, showing how a viewer makes an XBRL file readable

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.

Best practicesJuly 18, 202610 min read

Differently sized white sheets funnel through one narrow channel and emerge as a uniform stack, the core of SBR.

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.

Industry insightsJuly 16, 202612 min read

Chalk rectangle split into shaded prose and a grid of cells, showing how iXBRL holds one document for two readers

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.

Industry insightsJuly 13, 202613 min read

Half-sunk pale disc below a rule with one teal check, marking when an accountantsverklaring is required.

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.

RegulationJune 19, 202611 min read

Oxblood parent ledger covers three subsidiary bundles tied by one teal ribbon, the 403 declaration as shared liability.

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.

RegulationJune 15, 202613 min read

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