Introduction
Use this article when preparing an SBR filing for submission to the Dutch Chamber of Commerce (KvK) through Standard Business Reporting (SBR). This article provides an overview of the main steps involved in preparing, tagging, validating, and exporting an SBR reporting package in Tangelo.
Summary
After following this process, your annual report is prepared, tagged, validated, and exported as an SBR filing package ready for submission to the KvK.
Overview
Prepare the source data
Before starting the tagging process, ensure that all financial data has been finalized and imported into the report.
Review the source tables and verify that:
- Financial data is complete and up to date.
- Table structures are correct.
- Comparative figures are available where required.
- Data sources have been synchronized successfully.
Configure the document for tagging
Start by completing the general XBRL settings in the root section of the document.
Review the XBRL settings and ensure that:
- The XBRL General Data is added
- The applicable SBR taxonomy is selected.
- The correct reporting period is selected.
- Organization-specific information has been completed.
- The monetary unit and precision is entered.
Read more about these preparations in these articles:
- Add XBRL general data
- Selecting the correct taxonomy
- Add or edit reporting periods
- Modify the monetary precision
- Modify the monetary unit (currency)
Set XBRL containers and statement types
Set the correct ESEF container for the first line item of each financial statement section. Containers define where facts belong in the ESEF structure and are used to generate the correct presentation and calculation linkbases.
Examples of XBRL containers include:
- Statement of Profit and Loss
- Statement of Financial Position
- Statement of Comprehensive Income
- Statement of Cash Flows
- Statement of Changes in Equity
Use the predefined containers available in Tangelo. These containers cannot be customized.
Also assign the appropriate statement type to each of the primary statement tables, indicating whether the table represents separate or consolidated financial statements.
More about setting containers and statement types in this article: Add or edit XBRL containers and Add or edit XBRL statement type.
Assign the identifiers for the periods
For each table, it must be specified which column represents the current reporting period and which represents the comparative (previous) reporting period.
For each of the primary statement tables, indicate which header column contains the current period and which header column contains the previous period.
Read more about this configuration: Add or edit reporting periods
Tag the primary financial statements
Apply taxonomy concepts to the financial statements using the taxonomy browser.
Typically, this includes:
- Statement of Profit and Loss
- Statement of Financial Position
- Statement of Comprehensive Income
- Statement of Cash Flows
- Statement of Changes in Equity
For each fact, check the taxonomy concept, context, precision, and sign. Pay extra attention to the Statement of Changes in Equity, as this statement often requires dimensions and members to be applied correctly.
Read more about tagging the financial statements in these articles: Tag the primary statements and Tag the statement of changes in equity
Add required inline tags
Depending on the taxonomy, additional company info may be required to correctly classify entity info. Info that is requested in the XBRL General Data, when also disclosed in the notes of the report, have to be tagged as consistent duplicates using inline tags.
Read more about using inline tags in this article: Tag organization information using inline tags
Tag disclosures and notes
At the moment is not recommended to tag disclosures for reporting periods before 2026.
Review the validation report
After the export, review the validation report. Use the reported errors and warnings to identify missing data, incorrect tags, taxonomy issues, or other filing problems.
Resolve validation issues before preparing the final filing package.
You can read more about validating your filing package in this article: Validate your XBRL package
Run the XBRL export
Run the XBRL export when the report has been prepared and tagged.
The export generates the draft SBR package, including:
- Inline XBRL file
- Extension taxonomy
- Label linkbases
- Reference linkbases
Check the xHTML output
Review the generated xHTML output before finalizing the report.
Check that:
- All required sections are included.
- The report is complete.
- Formatting is correct.
- Internal links work as expected.
- External hyperlinks are not included.
Review the iXBRL output
Before exporting the final filing package, review the generated iXBRL output.
Verify that:
- The report structure is correct.
- Tagged facts appear as expected.
- Tables and disclosures are complete.
- No information is missing from the output.
Export the SBR filing package
Once validation has been completed successfully, export the final filing package.
The exported package can then be used for submission to the Dutch Chamber of Commerce through the appropriate SBR filing channel.
Expected Result
The annual report is successfully tagged, validated, and exported as an SBR filing package ready for submission to the Dutch Chamber of Commerce (KvK).
Remarks
- The exact tagging requirements depend on the selected SBR taxonomy and reporting framework.
- Always review validation results before exporting the final filing package.
- Coordinate the final review with your accountant, auditor, or filing specialist where applicable.
- A detailed Dutch user guide is available for users who require step-by-step instructions and additional background on the SBR reporting process.