Knowledge hub

Digital reporting, explained

Plain-language explainers on the mandates and formats reporters deal with — written by the people who help shape the standards.

Regulation

Regulation
XBRL, iXBRL or SBR Report Package — which do you choose when?

SBR is the delivery method, not a format; XBRL and iXBRL are the formats within it. The SBR Report Package is the wrapper for an iXBRL filing.
For finance and reporting teams that have to file financial statements digitally and see the three terms used interchangeably.
Regulation
From block tagging to detailed tagging: why PDF conversion is a dead end

Block tagging of the notes has been mandatory since FY2022; detailed tagging is at consultation stage. Why tagging anchored to a layout does not carry forward.
For reporting and finance teams delivering ESEF filings — and anyone weighing conversion against a platform.
Regulation
PKIoverheid certificates for SBR filing: what is required

Filing via SBR requires a PKIoverheid services certificate alongside the software. Which type it is, who needs one and where it is requested.
For controllers and reporting teams filing via SBR for the first time who still have the certificate to arrange

CSRD

CSRD
CSRD after the Omnibus: current scope, dates and what to do now

After the Omnibus revision, CSRD applies to companies with more than 1,000 employees and € 450 million net turnover. Newly in-scope companies start with FY2027.
For finance and sustainability teams that want to know where CSRD stands now — and what that means for their report.

Healthcare

Healthcare
Healthcare annual accountability & DigiMV: the complete explanation

Care providers submit the healthcare annual accountability via DigiMV by 31 May: financial statements, the operations questionnaire and WNT. Most is public.
For controllers and finance staff at care providers preparing the annual accountability — or filing for the first time.

KvK Groot

KvK Groot
Filing as a large entity with the KvK: the first mandatory filings in practice

From FY2025, large legal entities file their full annual reporting package digitally with the KvK, via SBR in iXBRL or XBRL. Scope, format and deadlines.
For controllers and reporting teams of large legal entities filing digitally for the first time this year

Education

Education
XBRL Onderwijsportaal: filing annual figures without manual rework

Filing annual figures with DUO runs through the XBRL Onderwijsportaal: before 1 July, in XBRL on the OCW taxonomy. Inline XBRL becomes mandatory for 2027.
For finance and control teams at education institutions that handle the annual accountability filing to DUO.