Filing just got real: New SBR mandate brings Inline XBRL to large Dutch companies
The moment has finally arrived. From fiscal years starting on or after 1 January 2025, large non-listed companies in the Netherlands will be required to file their annual reports with the Dutch Chamber of Commerce (Kamer van Koophandel) in inline XBRL (iXBRL). This marks a long-anticipated shift — and for companies in this category, a significant one. And yes, Tangelo fully supports it — with the experience, functionality, and track record to prove it.
What’s new — and for whom?
This requirement is new for category ‘Large’ companies only. (You know who you are.) Companies in the medium and small categories have already been filing their annual reports electronically for years — but that was in plain XBRL, and mostly handled automatically by their bookkeeping systems. Many didn’t even notice.
That’s not the case here. Inline XBRL is something else.
What is inline XBRL?
Inline XBRL combines a human-readable HTML version of the annual report with machine-readable XBRL tags. These tags are embedded “inline,” enabling both stakeholders and machines (regulators, investors, analysts) to access and analyze the same report. It’s transparent, traceable, and increasingly standard — especially for financial and sustainability disclosures in a digital world.
Sound familiar?
That’s because it is. The new requirement closely resembles what listed companies have been dealing with since 2021: the ESEF mandate requiring inline XBRL filings to the AFM and other EU regulators.
At Tangelo, we’ve supported listed companies and public interest entities (PIEs) for over four years with ESEF reporting — helping them manage tagging, taxonomy updates, extensions, and validations. Not just in the Netherlands, but across the EU.
How it’s similar — and different — from ESEF
Unlike ESEF — which is strictly for companies reporting under IFRS — the new SBR filing approach for large non-listed companies in the Netherlands supports both:
- Dutch GAAP (NL GAAP / DAS), using the RJ taxonomy
(Richtlijnen voor de Jaarverslaggeving, published by the Raad voor de Jaarverslaggeving) - IFRS, using the IFRS taxonomy as adapted for Dutch legal requirements
The KVK taxonomy brings these together — and also includes:
- The BW2 Title 9 taxonomy (from Dutch company law)
- The NCGC taxonomy (for Dutch Corporate Governance Code disclosures)
- The WNT taxonomy (for remuneration disclosures under the WNT)
Another difference: instead of a single XHTML file as with ESEF, this filing produces two XHTML files:
- The annual report in inline XBRL
- A separate file with filing metadata
As for block tagging in the notes to the financial statements: it’s more limited than in ESEF. You only tag the entire note, not the individual paragraphs, list items, or headings. A simpler approach — and one currently being debated in the EU as a possible simplification for ESEF too. Others, however, argue the opposite: to go deeper and tag individual tables and figures in the notes. (To be continued…)
And yes — sustainability tagging is coming too
Just like ESEF, the SBR filing format will incorporate tagging of sustainability disclosures under the CSRD. In fact, SBR/KVK is being aligned with ESEF to ensure consistency and benefit from the EU’s efforts to standardize digital sustainability reporting.
That means the system and tooling you choose now should be future-proof — not only for financial disclosures but also for your upcoming ESRS tagging obligations.
At Tangelo, our fully integrated tagging functionality — covering design, block tagging, extensions, and validations — is ready for this. We’ve already helped dozens of listed companies manage this for ESEF. Now we’re bringing the same reliability, flexibility, and support to non-listed large companies filing via SBR.
Medium and small companies: time to look ahead
From FY2025, large companies must file in inline XBRL, with block tagging of notes. From the same year, medium-sized and small companies also have the option to switch from plain XBRL to inline XBRL — a step up in transparency and structure. For now, block tagging of notes is still optional for these categories. But from FY2026 onward, block tagging the notes will no longer be optional for those filing in inline XBRL.
So now’s the time to explore your options. Especially if you’re used to simple XBRL output from your bookkeeping system — inline XBRL is a different beast. The good news? We’re here to help tame it.
