Who Actually Demands This

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.

• ESEF, the European Single Electronic Format, mandates iXBRL for IFRS consolidated annual financial reports of EU listed issuers (Commission Delegated Regulation 2019/815).

• The U.S. Securities and Exchange Commission requires iXBRL via the EDGAR Filer Manual, with phase-in rules from Release No. 33-10514.

• The Dutch Standard Business Reporting (SBR) framework governs KvK deposits and AFM filings, with rules numbered FR-NL-* and FG-NL-*.

• The UK FRC publishes the FRC Suite (FRS 101/102/IFRS) used for Companies House and HMRC filings.

• The European Banking Authority (EBA) and EIOPA use the Data Point Model (DPM) for COREP, FINREP, and Solvency II returns.

• Each regime picks a taxonomy and a validation profile. The same iXBRL file can pass one regulator's checks and fail another's.

ESEF

European Single Electronic Format: the EU mandate requiring iXBRL for IFRS consolidated annual financial reports of EU listed issuers.

EDGAR / EFM

The U.S. SEC's electronic filing system and its rule book, the EDGAR Filer Manual Volume II Chapter 6, which governs Inline XBRL submissions.

SBR

Standard Business Reporting: the Dutch framework that standardises financial and tax reporting between filers, banks, the KvK, and the tax authority.

DPM

Data Point Model: the table-linkbase-driven model used by the EBA and EIOPA for supervisory returns from banks and insurers.