Wake-up call in the Netherlands as mandatory SBR filing (almost) arrives
At last week’s SBR50 event in the Netherlands, the reality of upcoming digital reporting requirements hit home for many accountants. With the Standard Business Reporting (SBR) mandate taking effect on 1 January 2026, firms are waking up to the fact that all legal entities must file digitally – and soon.
Organised by PKIsigning, the event revealed a lack of awareness among accounting firms. The transition to iXBRL-based digital filing using SBR is a firm-level responsibility, with strategic and technical implications.
While listed companies are already familiar with iXBRL, many firms will be tackling it for the first time. The shift affects not just large entities, but also medium-sized companies and those with 403 or 408 exemptions. Accountants now have less than two months to identify affected clients, assess technical needs, and get compliant.
While some accountants might need to get up to speed quickly, this is an essential and positive shift. The move to structured, machine-readable reporting enables higher quality, transparency, and automation, not to mention better audit readiness and future ESG alignment. But first? Awareness, preparation, and action.
Read more insights from Mark Bisschop on PKIsigning’s blog.
