KvK filing every size class

XBRL and brand style

Micro, small, medium-sized or large — annual accounts go digitally to the KvK via SBR, in XBRL or Inline XBRL. From financial year 2025 the last class joins too: large legal entities. Taxxor Disclosure Manager produces the filing and the designed annual report from one structured source — change a figure and it holds everywhere, down to the last tag.

  • DHB Bank
  • Dutch Flower Group
  • Forvis Mazars
  • Havensteder
  • Holmatro
  • HubSpot Netherlands
  • Versuni
  • KvK filing (SBR)
  • XBRL & iXBRL
  • All size classes

What the KvK requires — by size class

  • Every size class files digitally

    which class applies (micro, small, medium-sized or large) depends on balance-sheet total, net turnover and average headcount: for two consecutive years, at least two of the three thresholds. Micro and small have filed via SBR since financial year 2016, medium-sized since financial year 2017, large from financial year 2025 — the last class to join. Filing deadline: twelve months after the end of the financial year.

  • The format choice within SBR

    SBR is the filing method; XBRL and iXBRL are the formats within it. XBRL is purely machine-readable. An iXBRL filing, such as an SBR Report Package, contains an instance document that both people and machines are able to read. The designed report stays largely intact.

  • The auditor is involved

    the filed XBRL or iXBRL annual accounts must demonstrably match the audited annual accounts. NBA Alert 50 describes the auditor’s role in digital filing; the larger the class, the more that alignment weighs.

  • Groups and the 2:403 BW exemption

    a subsidiary under the group exemption of article 2:403 BW files no annual accounts of its own; the group parent files the consolidated annual accounts. Who files what differs per group structure — and has to reconcile.

Listed? Then ESEF filing with the AFM applies, not KvK filing via SBR — see the ESEF page.

How Taxxor solves that

  • One structured source for every size class — the KvK filing and the annual report come from the same source data; the iXBRL annual accounts, the print-ready PDF and the PDF for online publication are consistent by construction.
  • Direct connection to source systems — SAP S/4HANA, SAP BW, LucaNet, Excel or a custom connector. The report draws from systems, not from a spreadsheet re-uploaded every cycle.
  • Audit-ready substantiation: full data lineage from source figure to tag, change tracking and an Auditor View — the auditor sees where every figure comes from and what has changed since the previous review.
  • Multiple entities and consolidation in one environment: the consolidated annual accounts and the entities that file on their own, on the same source data.
  • Change a figure just before filing and every dependent note, table and tag moves with it — in every format.
  • Validation built in — the filing is checked before submission against the validation rules of the Dutch Taxonomy.

Ready for what comes next

  • Map once, report infinitely — this year’s setup carries over to the next; no annual template copy updated by hand. If the company grows into a higher size class, the scope of the filing changes, not the process.
  • Taxonomy-agnostic: a new NT release (Dutch Taxonomy) does not require new software — load it and report.
  • When the reporting obligation grows — CSRD/ESRS, or ESEF and SEC 20-F after an IPO — every reporting type runs on the same platform, from the same source.

In practice

Havensteder

Filing via SBR, alongside the designed annual report

A housing corporation — as a licensed institution, itself a large legal entity — files its annual accounts with the KvK via SBR, from the same source as the designed annual report and the sector filings.

Experience it, then decide

  1. See it work in a demo — with the Dutch Taxonomy.
  2. Set up together: map source data, port the brand style.
  3. Write, publish and file with the KvK.