Summary of "Webinar KVK Groot voor rapporteurs 25 september 2025 1"
Summary of the Webinar "KVK Groot voor rapporteurs 25 september 2025 1"
Overview
This webinar focuses on the implementation, legislation, practicalities, and challenges of electronic filing of annual accounts in the Netherlands, especially the transition to mandatory digital filing formats such as XBRL and inline XBRL (XBRL+filing+software&tag=dtdgstoreid-21">iXBRL). It includes perspectives from the Chamber of Commerce, accountants, and software providers, with detailed discussions on responsibilities, technical requirements, validation, and support available for reporters (companies and their representatives).
Main Ideas and Concepts
1. History and Legislative Background of electronic filing
- electronic filing in the Netherlands began before 2016 on a voluntary basis for micro and small enterprises.
- Since 2016, electronic filing became mandatory for micro and small businesses.
- In 2017, medium-sized enterprises were included with options to file via a portal or upload XBRL files.
- Large companies and subsidiaries currently have exemptions but will be mandated from financial year 2025 onwards.
- Dutch legislation aligns with European directives but uses the XBRL format, while Europe has opted for XHTML XBRL+filing+software&tag=dtdgstoreid-21">iXBRL, which differs technically.
- From 2024, companies can voluntarily file in the new European XBRL+filing+software&tag=dtdgstoreid-21">iXBRL format, with mandatory electronic filing starting in 2026.
2. Filing Formats and Technical Standards
- The Netherlands uses XBRL and is transitioning to support XHTML XBRL+filing+software&tag=dtdgstoreid-21">iXBRL alongside traditional XBRL.
- The European standard (XBRL+filing+software&tag=dtdgstoreid-21">iXBRL) allows human- and machine-readable formats in one file.
- Companies can file via software or upload files through portals like Digiport.
- Validation checks focus on technical correctness (file size, structure, tagging) rather than content accuracy, which is the accountant’s responsibility.
- Error codes are returned automatically for failed submissions; no manual intervention in the acceptance process.
3. Responsibilities
- The legal entity and its board are responsible for timely and correct filing.
- Failure to file on time is an economic offense with potential legal and financial consequences.
- Filing is often done by authorized representatives (accountants, employees), but ultimate responsibility remains with the board.
4. Practical Filing Process
- Annual accounts, management reports, additional data, and auditor’s reports must be filed in XBRL or XHTML XBRL+filing+software&tag=dtdgstoreid-21">iXBRL formats.
- The filing process involves software validation, XBRL+filing+software&tag=dtdgstoreid-21">iXBRL+filings&tag=dtdgstoreid-21">digital signatures, and secure upload portals.
- Medium-sized companies currently have two options: manual entry via a portal or uploading XBRL files; the manual entry option will be discontinued after 2024.
5. Accountant’s Perspective and Challenges
- Accountants audit the human-readable annual accounts but not the machine-readable XBRL tags.
- The introduction of XBRL+filing+software&tag=dtdgstoreid-21">iXBRL creates a dilemma because the audit scope does not cover the tagged data layer.
- NBA Alert 50 was issued to clarify the accountant’s role and responsibilities regarding digital filings.
- Two main scenarios for companies:
- Accountants perform minimal technical validation and compare paper and digital versions to ensure consistency.
- Digital tagging (extensions) must be carefully managed and anchored to taxonomy elements.
- XBRL+filing+software&tag=dtdgstoreid-21">iXBRL+filings&tag=dtdgstoreid-21">digital signatures for XBRL+filing+software&tag=dtdgstoreid-21">iXBRL filings are complex and currently lack a standardized process.
- Independence issues may arise if accountants are involved in converting accounts to XBRL+filing+software&tag=dtdgstoreid-21">iXBRL.
6. Support and Tools
- Use of XBRL+conformance+testing+tool&tag=dtdgstoreid-21">conformance testing environments is advised before final submission to avoid errors.
- The Chamber of Commerce provides an upload portal for all company sizes.
- Software vendors and accountants are the primary support for technical and content-related issues.
- The NBA provides tools like the Report Package Hash Generator to manage version control and identification.
- A webinar on the accountant’s role in digital filing will be held on October 28th.
7. Special Cases and Extensions
- Foreign entities filing in the Netherlands have reduced tagging requirements (about 10 mandatory data points).
- Extensions to taxonomy (custom tags) are possible but discouraged unless necessary and should be properly anchored.
- Block tagging of notes and explanations is postponed until clearer standards are established, expected within months.
- Consolidated vs. single accounts filing requirements vary and are being clarified.
Methodology / Key Instructions for Reporters
- Filing Formats:
- Filing Process:
- Prepare annual accounts, management reports, additional data, and auditor’s reports in the correct electronic format.
- Validate files using XBRL+conformance+testing+tool&tag=dtdgstoreid-21">conformance testing tools before submission.
- Upload files via Digiport or the Chamber of Commerce upload portal.
- Responsibilities:
- The
Category
Educational
