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All small and micro legal entities have to submit their annual accounts with the Chamber of Commerce, Netherlands in XBRL format. The obligation now applies to middle legal entities and from the year 2019, it is applicable for large legal entities as well. Both listed and companies under the foreign laws are exceptional. There are no substantive consequences related to the annual accounts. The entrepreneur is solely responsible for the timely deliver and the content of the accounts submitted yearly.
You can find the elements of XBRIL accounts in the Dutch Taxonomy. It includes data definitions, compilations and legal provisions. Every year the data may vary. Though, the SBR KVK is not responsible for the taxonomy contents. The annual accounts are available in XBRL format once you register for the data service. Moreover it can be integrated with your own system. The XBRL version of SBR is available only at the Netherland KVK or Chamber of Commerce.