SBR - Embracing the digital reporting evolution

Navigating the shift to digital reporting

The world of digital reporting is changing fast, driven by new regulations, tech advancements, and the demand for transparency and efficiency. Organisations are moving from manual, paper-based methods to structured, machine-readable formats. In the Netherlands, this shift is captured by Standard Business Reporting (SBR), which mandates electronic filing of annual reports.

SBR – Setting the benchmark for digital filing in the Netherlands

From the 2025 financial year, all Dutch legal entities—except those under ESEF—must submit their annual reports electronically to the Trade Register, following the Standard Business Reporting (SBR) guidelines. This requirement spans large, medium, small, and micro entities.

SBR adopts international open standards like XBRL and InlineXBRL, allowing for automation and standardisation in reporting. This means greater efficiency, better data quality, and less manual work. Entities can either convert their existing reports to an SBR format or prepare them directly in XBRL/InlineXBRL.

How we can assist you

Our team is here to guide you through the SBR transition. Whether it's conversion, tools, or process improvement, we offer custom solutions:

  • Preparing or converting XBRL / InlineXBRL filings.

  • Implementing digital reporting tools like Workiva, with template setup and integrated tagging.

  • Offering standalone XBRL tagging services, enhanced by AI.

  • Advising on reporting processes, internal controls, and governance.

  • Conducting quality checks and benchmarking your SBR filings (AI-powered).

  • Providing tailored advice for your digital reporting function.
  • Map the appropriate tags from the SBR taxonomy to the primary financial statements and recommend extension tags.
  • Solution selection and implementation advice.
  • Providing training on the SBR regulation, tagging and use of technology. 

 

Tailored advice for your digital reporting function

We blend technical accounting expertise with technology, data, and process improvement. Our diverse teams help you find the right solutions, enhance your investment's value, and strengthen your reporting function. Together, we build trust, transparency, and efficiency in your digital reporting journey.

How we can assist you

Contact us

Miguel Brahim

Miguel Brahim

Partner, PwC Netherlands

Tel: +31 (0)62 005 12 68

Mira  Lagaaij

Mira Lagaaij

Senior Manager - Digital Transformation, PwC Netherlands

Tel: +31 (0)6 12 30 86 72

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