SBR, Standard Business Reporting, is the Dutch method for exchanging business reports and other business documents electronically between organisations. Reports are XBRL files built on the Nederlandse Taxonomie, a dictionary of the data they may contain, published in yearly versions. Accounting and tax software uses SBR to send, for example, returns to the Belastingdienst. SBR is a reporting channel, not an e-invoice format.
How does SBR work?
A set of agreements, the SBR Afsprakenstelsel, sets the standards; domains such as tax or annual accounts apply them to their own information chains (SBR, in Dutch). Software builds the report against the current taxonomy and sends it to the receiving organisation. You do not normally handle the files yourself.
SBR, XAF and e-invoices
| Holds | Goes to | |
|---|---|---|
| SBR report | a return or annual report | a government body or other receiver |
| XAF | a ledger export | an auditor or new software |
| UBL invoice | one invoice | your customer |
Klarbon does not prepare, check or submit SBR reports. This is general information, not tax advice.
Related
Frequently asked questions
What is the Netherlands Taxonomy?
The Nederlandse Taxonomie defines the data that SBR reports may contain. It is published in yearly versions; the SBR site announces each release.
Is SBR an e-invoice format?
No. SBR carries reports to and between organisations, such as tax returns or annual accounts. E-invoices in the Netherlands use UBL, often following NLCIUS or Peppol BIS.
Can Klarbon file through SBR?
No. Klarbon does not prepare or submit reports. It works with e-invoices and bank statements.