Standard Business Reporting (SBR)

Standard Business Reporting (SBR)

Standard Business Reporting (SBR) is the Dutch standard for the digital exchange of financial and business reports with government authorities and financial institutions. By using uniform definitions, processes and technology, SBR enables faster, more secure and more consistent reporting. It relies on formats such as XBRL and iXBRL and is aligned with the national framework that is continuously updated to reflect current legislation and reporting requirements.

Who is SBR for?

SBR is relevant for organisations that are required to submit financial information digitally to authorities such as the Dutch Tax Administration, Statistics Netherlands (CBS) and the Chamber of Commerce. Banks also use SBR for credit reporting.

Why is SBR important?

SBR provides a standardised and future‑proof method of reporting. Key benefits include:

• Efficiency: data is recorded once and can be reused for multiple reports.
• Reliability: uniform definitions and digital validations reduce errors and improve data quality.
• Speed: reports are processed more quickly by authorities and financial institutions.
• Compliance: SBR aligns with legal requirements and current reporting standards.

These advantages contribute to a transparent, efficient and well‑controlled reporting chain.

What does this mean for you?

If your organisation submits reports to government bodies or banks, your reporting process must comply with SBR requirements. This means:

• your software must support SBR;
• your financial data must be structured according to the Dutch Taxonomy;
• reports must be submitted in XBRL or iXBRL, depending on the obligation.

For many organisations, this requires process adjustments, technical decisions and specialist expertise.

How Forvis Mazars can support you

Forvis Mazars offers an integrated suite of services to help you comply with SBR requirements and optimise your reporting process.

Our services

Outsourcing

For organisations that prefer to outsource their digital reporting process, Forvis Mazars provides a fully managed SBR solution. We convert your audited financial statements into the correct digital format (XBRL or iXBRL) and can facilitate filing with the Chamber of Commerce through our Signals platform. This ensures accurate, timely and compliant reporting with minimal impact on your internal processes.

Consultancy & Advisory

We support you in designing, improving or professionalising your SBR reporting process. Our services include:

• advice on selecting the appropriate digital reporting format;
• selection and implementation of suitable SBR software;
• assistance with tagging financial information;
• assessment of compliance with relevant SBR requirements;
• guidance on implementing disclosure management solutions.

Our aim is to make your reporting process efficient, future‑proof and fully compliant.

Assurance

Forvis Mazars can perform a voluntary audit of your SBR report package to determine whether the digital annual report complies, in all material respects, with the Dutch Regulatory Technical Standard. These engagements are performed in accordance with Dutch audit standard 3950N.