Filing by means of Electronic Business Reporting

You are an intermediary and handle the filing of financial statements for your clients. Or you are an entrepreneur and want to start submitting your financial statements directly from your software from now on. You can use Standard Business Reporting (SBR) to submit data quickly and easily.

With effect from the 2016 financial year, legal entities in the micro and small business categories are obliged to file their financial statements electronically. This obligation will also apply to the medium business category with effect from the 2017 financial year, and to the large business category with effect from the 2022 financial year.

What is SBR?

SBR is the national standard for the digital exchange of business reports, such as tax returns and financial statements. The Chamber of Commerce is one of the parties that uses this method. SBR can also be used for reports to the Dutch Tax and Customs Administration, Statistics Netherlands and various banks.

How does it work?

If you only file a few financial statements each year, you can enter these manually via the online service for filing your financial statements yourself (only in Dutch). If you need to file larger numbers of financial statements, it is quicker and easier to use SBR. To do so, you will need suitable software and a PKIoverheid certificate. The software labels all data in your accounting records and automatically retrieves the correct data. You can then send the financial statements, along with the PKIoverheid certificate, to Digipoort.


Filing with SBR is a quick and easy process that ensures good quality. After filing, you will immediately receive confirmation in your software and e-mail, without having to wait for processing by the Chamber of Commerce and publication of the financial statements in the Commercial Register. Moreover, as this is an automated process, the likelihood of errors (for instance in additions or in the Chamber of Commerce number) is significantly reduced.

Switching to SBR

All information about switching to SBR is available on the SBR website of the Central government (only in Dutch), where you will also find a software check and a practical step-by-step plan (only in Dutch).

Last updated on 21 April 2021

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