Filing using Standard Business Reporting (SBR)

  • Edited 6 March 2025
  • 1 min

Most companies have to file their annual financial statements digitally via Standard Business Reporting (SBR). Legal entities in the micro and small business categories have been obliged to do so since 2016, and medium-sized business categories since 2017 financial year. Legal entities in the large business category have to file using SBR from the 2025 financial year.

Ways to file

There are various ways to file a financial statement. You can choose which method to use based on the business category your organisation falls into.

Are you filing for an organisation in the micro or small business category?

You may file your financial statement using financial software via SBR. You can also file your financial statement using our Zelf Deponeren portal service if it concerns:

  • A stichting (foundation) or vereniging (association) with commercial activities.
  • Non-profit organisation
  • Authorised social housing institution.
  • Fundraising institution.
  • VOF (general partnership) or CV (limited partnership).
  • Coöperatie (cooperative). 

Are you filing for a business in the medium-sized or large business class?

Then file your financial statement using financial software via SBR. In addition to this software, you will need a PKIoverheid certificate to be able to send the financial statement. You must prepare the financial statement in XBRL format. 

Use the correct KVK number

Be careful to use the correct KVK number when filing via SBR. An incorrect KVK number may have unpleasant consequences:

  • You think you have files your financial statements, but they cannot be found under your KVK number in the Business Register;
  • The company or organisation that the KVK number belongs to is unable to file their own statements, because there is a file already there.

Frequently asked questions

You file your financial statements via Standard Business Reporting (SBR) and do not enter an adoption date.

Replace non-fixed financial statements

You can replace financial statements that have not been adopted yet with new financial statements that have not yet been adopted, or with adopted financial statements.

There are no charges for filing your financial statements via SBR. But the software you use and the PKIOverheid certificate do cost money. Consult your software provider to find out more.

There are several possible causes for an error message. We cannot list them all, but we do have a few tips.

  • Check the KVK number. Is it correct? Does it exist?
  • Check if an adopted financial statement has already been submitted for this financial year.
  • Not all software packages support special characters in financial statements. Contact your software supplier for this.
  • Check the error message using the (Dutch) documentation about the Nederlandse Taxonomie (NT).

Do you think it is a technical problem? Then contact your software supplier.

As soon as we receive your financial statement, a number of checks are carried out automatically. If there are no errors, you will receive a Digipoort notification by email. 

If we cannot process the financial statement, you will receive an error notification. After fixing these errors, you can upload your financial statement via Digipoort again.Â