Dutch Taxonomy Architecture

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This wiki describes the SBR Dutch Taxonomy Architecture.

Dutch Taxonomy Architecture

This part of the wiki describes the SBR Dutch Taxonomy Architecture. The Dutch Taxonomy Architecture is a creation guide for the Dutch Taxonomy and Dutch Taxonomy extensions. The purpose of the Dutch Taxonomy Architecture is to achieve:

  • Consistency and predictability of the Dutch Taxonomy;
  • Accountability of the Dutch Taxonomy;
  • Modularity and with that support of the extensibility and maintainability of the Dutch Taxonomy;
  • International 'best practice' to provide software vendors with a stable platform.


The architecture rules form part of the quality criteria with which Dutch Taxonomy parts must comply to be placed under governance of the Dutch Taxonomy Governance team Logius. Assessment against this (and other) criteria guarantee that the published Dutch Taxonomy is of good quality.

The area of application of the NTA consists of the taxonomies that are published by the partners in SBR-NL. A taxonomy that is published by another party that is included in the Dutch Taxonomy will be included ‘as-is’ and will not be edited to make it NTA compliant.

The use of unambiguous architecture should not incite software vendors to hard code the Dutch Taxonomy into their own software. Hard coding of sections of the Dutch Taxonomy in software is considered to be incorrect use of the XBRL standard.

See Glossary for an explanation of commonly used terms.

The parts of the Dutch Taxonomy Architecture

The Dutch Taxonomy Architecture consists of various sections included and elaborated on in this Dutch Taxonomy Architecture wiki.


Dutch Taxonomy Architecture rules

Alpha, bèta and final

A taxonomie within the Dutch Taxonomy is published in three phases:

  1. First an alpha version is published.
    The alpha version is the first time the next release of a taxonomie is introduced in the market. It's main purpose is to allow participants to react to the new release. Changes in structure, model and content of a taxonomy are presented to the market in an alpha version. A clear description of the changes must be part of the publication of the alpha version.

    When a major change is considered, it is recommended to the party making the taxonomy to first create a small part of the taxonomy to show the new model and share this with the market before the alpha version.

  2. After the first market consultation a bèta version is published.
    Since the alpha version is mainly meant to show changes in the taxonomy to the market, it may be needed to make further changes or revert changes based on the feedback received during the consultation. In some cases the alpha version of the taxonomy may not be complete, in which case the contents must be completed.

    The bèta version may therefor deviate from the alpha version in structure and contents. Always in accord with the feedback from the consultation and with clear communication about the changes in regard to the alpha version.
    The bèta version is used for a market consultation as well, but mainly to ensure changes are made correctly and to find any possible bugs.

    The bèta version may also be used to perform testing in the full SBR chain.

  3. Lastly the final release will be published.
    The final version should be equal to the bèta version. This with the exception of possibly corrective changes (bugfixes) as a result of the market consultation on the bèta version. Adaptive changes in structure and contents are no longer allowed.


Dutch Taxonomy Structure

The Dutch Taxonomy consists of mostly independently created parts that are then brought together to form the Dutch Taxonomy. To guarantee that no errors occur when these parts are brought together and to ensure that this forms a consistent whole, in addition to syntax and naming requirements, there are also modularity requirements.
Dutch Taxonomy Structure

Filing and Business Rules

The 'Filing Rules' and 'Business Rules' are rules on the structure and content of a report (instance) based on the Dutch Taxonomy.
Filing Rules set requirements on the structure of instances. The rules are divided into:

  • File syntax rules;
  • Instance syntax rules;
  • Context rules;
  • Unit rules;
  • Fact rules;
  • Footnote rules.


The Filing Rules are drawn up by the partners collectively and are published in one document on the website www.sbr-nl.nl (http://www.sbr-nl.nl/werken-met-sbr/softwareleveranciers/nederlandse-taxonomie/2017/). Most rules are generally applicable to all SBR partners. In addition, the document contains a number of rules per domain.
Business Rules set the requirements on the content of instances and explain the use of the NT for instances. These rules are drawn up by the SBR partners per domain and published on www.sbr-nl.nl.

Other standards

Other standards to which reference is made in the Dutch Taxonomy Architecture wiki:


Releasenotes NTA 13

The following changes are made in the NTA 13

Best Practices
Pages are added for the following best practices:

  • Refering to non-standard linkbases
  • Use of domain/entity/industry specific labels and references


Naming conventions
The use of naming "...-lineitems_...-def.xml" in the KvK domain is added in a footnote.

Reference roles
Indicated that all XBRL 2.1 roles are allowed.

NTA Rules
The following rules, or explanations on rules, are changed:

The following rule is no longer in use:

The following rule is renamed:


Releasenotes NTA 12

The following changes are made in the NTA 12

Best Practices
Pages are added for the following best practices:

  • Boolean vs Enumeration
  • Types Dimensions


A number of best practices that was assembled on one page is split into individual pages converting the original page to an overview page of all best practices.

Area of application
An explanation of the area of application of the NTA is added to clarify it only applies to taxonomies published by partners within SBR-NL.

Taxonomy Package
A description of the application of Taxonomy Package is added per the decision of the Expertgroep Gegevens on 19 april regarding the corresponding RfC.
NTA Rules The following rules, or explanations on rules, are changed:

The following rules are added:

The following rules are no longer in use: