Walk into a regulator's filing department on a deadline day and you will find the same scene in Frankfurt, Washington, The Hague, London, and Paris: ingestion pipelines waiting, dashboards refreshing, and rule books open at the page that lists every reason your file might bounce. The XML on the wire looks the same. The rule books do not.
Each regime layered its own iXBRL profile on top of base XBRL 2.1. The base spec gets you a syntactically valid document. The profile decides whether your filing is acceptable to a specific authority for a specific kind of company.
In the European Union, listed issuers preparing IFRS consolidated annual financial reports file under the European Single Electronic Format. The mandate lives in Commission Delegated Regulation 2019/815, the operational rules live in the ESEF Reporting Manual, and the validator vocabulary you will see is the `ESEF.*` family of codes. National competent authorities (the AFM in the Netherlands, BaFin in Germany, the AMF in France, CONSOB in Italy, CNMV in Spain, the FSMA in Belgium) are the actual front desks.
In the United States, the Securities and Exchange Commission requires Inline XBRL via the EDGAR Filer Manual Volume II, Chapter 6. Phase-in arrived through Release No. 33-10514, and the codes you see at submission carry the `EFM.6.05.*` and `EFM.6.08.*` prefixes.
In the Netherlands, the Standard Business Reporting framework binds together the KvK trade register, the AFM, the tax authority, and the major banks. Validator codes use `FR-NL-*` and `FG-NL-*`. The taxonomies stack neatly: `bw2-titel9` for core legal-form concepts, `rj` for the extended Dutch reporting concepts, and `kvk` for chamber-of-commerce metadata.
In the United Kingdom the Financial Reporting Council publishes the FRC Suite (FRS 101, FRS 102, IFRS) used for both Companies House deposits and HMRC tax filings. Across the prudential-supervision world, the European Banking Authority and EIOPA collect bank and insurer returns through the Data Point Model, with table linkbases and filing indicators driving COREP, FINREP, and Solvency II.
One iXBRL document can pass at one address and bounce at the next. Pick the right regulator before you pick the right tag.