Taxonomies & Filing Rules
Doc2iXBRL supports two XBRL taxonomies for financial reporting in the Netherlands and the EU. Each has its own filing rules and validation requirements.
Quick comparison
| Dutch GAAP (SBR) | IFRS (ESEF) | |
|---|---|---|
| Use case | KVK filings (NL) | EU regulated markets |
| Entity ID | KVK number | LEI code |
| Output | XBRL / iXBRL | iXBRL (mandatory) |
| Extensions | Optional anchoring | Required anchoring |
| Validation | SBR Filing Rules (FR-NL) | ESEF Conformance Suite |
| Version | NT20 | ESEF 2024 |
Mixed consolidated and company statements
Some annual reports include both consolidated financial statements and company financial statements. Doc2iXBRL keeps those sections separate so you can review, map, and validate each set against the correct filing profile before exporting.
Dutch GAAP / KVK
Use this when filing with KVK under Dutch GAAP. If both consolidated and company statements are present, both can be reviewed in the same document and tagged within the same filing workflow.
IFRS / ESEF
Use this when the filing follows IFRS/ESEF rules. In mixed reports, the consolidated statements are the filing focus, and the company section remains available for review without changing the filing profile.
For filing profiles that require packaged exports, Doc2iXBRL delivers a single submission-ready download instead of a loose collection of report files.
Dutch GAAP (SBR/KVK)
Based on the RJ (Raad voor de Jaarverslaggeving) guidelines, the Dutch GAAP taxonomy is used for Standard Business Reporting (SBR) filings to the KVK. It supports micro, small, medium, and large entity formats.
Who should use this
- Dutch BVs, NVs, foundations, and associations
- Companies filing annual reports with KVK
- Non-listed companies in the Netherlands
Key filing rules (FR-NL)
FR-NL-5.06Use decimals attribute, not precisionFR-NL-5.07Report percentages as decimals (35% = 0.35)FR-NL-5.01No duplicate facts (same concept + context + unit)FR-NL-5.03No empty concepts — report 0 or omit entirelyFR-NL-6.01No XBRL footnotes — use text block disclosuresFR-NL-9.01Choose the filing profile that matches the submission destinationFR-NL-1.02Characters limited to Basic Latin, Latin Supplement, Currency SymbolsStructural rules
FR-NL-3.03No unused contextsFR-NL-3.04No duplicate contextsFR-NL-4.01No duplicate unitsFR-NL-4.02No unused unitsFR-NL-5.08Concepts must be in presentation linkbaseDisclosure note tagging (FY2026+)
All disclosure notes must be block-tagged using bw2-titel9: text block concepts. Each note uses ix:nonNumeric elements. Formatted text (FR-NL-5.11) permits only basic HTML.
Namespace prefixes
bw2-titel9: — Core financial statements (Dutch Civil Code)
rj:— Extended concepts & cash flow (RJ accounting standards)
kvk: — Filing metadata (entity size, audit status)
ext: — Your custom extensions
IFRS (ESEF)
The European Single Electronic Format (ESEF) taxonomy is based on IFRS standards. It is mandatory for annual financial reports of companies listed on EU-regulated markets. All reports must use inline XBRL (iXBRL).
Who should use this
- EU-listed companies on regulated markets
- Groups using IFRS consolidation
- Voluntary IFRS adopters
Mixed reports
If the annual report also includes company financial statements, keep the filing profile on IFRS/ESEF and use the consolidated statements as the filing set. The company section can still be reviewed alongside it.
Tagging requirements
Primary statements
Line-by-line tagging required:
- Statement of Financial Position
- Statement of Profit or Loss
- Statement of Comprehensive Income
- Statement of Cash Flows
- Statement of Changes in Equity
Notes
Block tagging required (since 2022):
- Accounting policies
- Explanatory notes
- Segment information
- Related party disclosures
Extension anchoring
Custom extensions in primary financial statements must be anchored to existing ESEF taxonomy concepts.
Wider anchor
Link to a broader concept that fully encompasses the meaning.
Narrower anchor
When combining concepts, anchor to all narrower components.
Anchoring is not required for subtotals, voluntary note extensions, or domain members.
Common validation errors
Inconsistent duplicates
Same fact in multiple locations must have identical values
Data type misalignment
Extension data type must match anchoring concept type
Missing mandatory tags
All primary statement line items matching core concepts must be tagged
IFRS 18 (2027)
IFRS 18 will replace IAS 1, introducing new mandatory tagging elements and restructured presentation linkbases.
Namespace prefixes
ifrs-full:— IFRS concepts (financial statements & disclosures)
ext: — Your custom extensions