Digital publication should be part of the annual accounts process

The publication of annual accounts in the Netherlands is becoming an increasingly digital process via iXBRL publication. Despite the fact that digitization has huge benefits, international companies often struggle with the actual digital publication.

For financial years starting on or after 1 January 2025, Dutch legal entities are generally required to file their annual accounts electronically with the Dutch Chamber of Commerce. Depending on the size and reporting requirements of the entity, the filing may use XBRL or Inline XBRL, usually referred to as iXBRL publication.

For international groups, this is not only a technical filing requirement. It affects how the Dutch annual accounts are prepared, reviewed, approved and ultimately published.

The practical challenge is making the electronic filing process fit the wider group reporting timetable.

What is iXBRL?

iXBRL publication combines a human-readable annual report with structured financial information that can also be processed by software.

The published document can retain the layout and presentation of a conventional annual report, while relevant financial information is electronically tagged using an applicable reporting taxonomy.

This makes iXBRL publication more flexible than a standardised XBRL filing. It can support annual accounts that contain:

• a tailored financial statement layout;
• entity-specific disclosures;
• consolidated and company-only information;
• management reporting;
• an auditor’s report where applicable;
• sustainability reporting where required;
• structured data that can be read and analysed electronically.

The filing format does not change the underlying accounting requirements. The annual accounts must still be complete, correct, properly approved and filed on time.

Which Dutch entities are affected?

Micro, small and medium-sized Dutch legal entities have already been required to file electronically in XBRL format for several years.

From the 2025 financial year, the electronic filing requirement has also been extended to large Dutch legal entities. Large entities can generally file using either a standardised XBRL instance or an XHTML/iXBRL report package.

iXBRL will often be the more practical option where the annual accounts contain a detailed or customised presentation. It is also required where a sustainability report must be included in the electronic filing.

The appropriate route depends on the entity’s size, reporting framework, publication requirements and the documents that form part of the filing.

Publication is more than converting a PDF

An iXBRL filing should not be treated as a PDF conversion exercise at the end of the annual accounts process.

The annual accounts must be connected to the correct taxonomy. Reported amounts, disclosures and other information must be tagged appropriately. Entity-specific information may require additional technical treatment, while the complete filing package must satisfy the applicable validation requirements.

Common issues include:

• starting the iXBRL work only after the annual accounts have been approved;
• inconsistencies between the visible report and the tagged information;
• incorrect signs, units, periods or comparative figures;
• use of an unsuitable taxonomy or reporting period;
• missing or incomplete tags;
• validation errors in the filing package;
• late changes to the annual accounts that are not reflected in the tagging;
• unclear responsibility between the Dutch entity, group finance team, accountant and software provider.

These are often process problems rather than accounting problems. They are easier to manage when the publication method is considered early.

A controlled iXBRL publication process

A reliable publication process normally includes:

• confirming the entity’s size classification and filing obligations;
• determining whether XBRL or iXBRL is the appropriate format;
• identifying the applicable reporting framework and taxonomy;
• preparing the Dutch annual accounts in a suitable reporting format;
• mapping and tagging the required financial information;
• reviewing the visible annual report and the structured data together;
• resolving technical and accounting validation issues;
• coordinating the final version with management and the auditor where applicable;
• filing the approved annual accounts with the Dutch Chamber of Commerce;
• retaining evidence that the filing was accepted.

The annual accounts must normally be filed within eight days after adoption and, in all cases, within twelve months after the end of the financial year.

How Kanso helps

Kanso Accounting supports foreign-owned Dutch entities with annual accounts preparation and electronic publication.

We help connect:

• the Dutch accounting records;
• the statutory annual accounts;
• parent-company reporting;
• the applicable filing taxonomy;
• the iXBRL preparation process;
• management approval;
• auditor coordination where relevant;
• submission to the Dutch Chamber of Commerce.

The focus is on a publication process that is clear, controlled and connected to the wider reporting timetable.

See also iXBRL Publication of Dutch Annual Accounts: frustrations of a modern age and Jaarrekening deponeren bedrijfsklasse groot | KVK