Version 22 - November 2025 (template release)
Template release pack
This release focuses on legislative content changes for the period ending December 2025. The template is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.
Release notes
- Period ended: December 2024
- Update type: Major (XBRL)
Overview
This template is a major release that includes legislative updates and is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.
For any high-level legislative changes please refer to the following Legislative section. Refer to the document named
NL.CT (11.2025) (P 6.28.9259 C 22.0 - Content Change List (Full Version))
which contains the complete list of content updates.Legislative
Accounting reference number: Changes in Dutch Accounting Standard (DAS) Chapter 271 “Employee Benefits”
DAS-Statement 2024-17 addresses vitality schemes and early retirement schemes. Early retirement schemes have a different nature than vitality schemes and are therefore treated separately.
Corrections
Item ID | Title | Details and limitations |
|---|---|---|
2393664 | [LARGE][MED] Income Tax Reconciliation table to be reviewed | An optional Income Tax Reconciliation table based on values has been added. Keep this element’s display setting as 'Never'. If the user wishes to present the reconciliation based on values, they should tick this element and untick the percentage-based reconciliation element. |
2968794 | [LARGE][MED][SML][MIC] Best Practices for NL XBRL Instance Output Structure | Enabled namespaces-in-root="true" in the root-level XML. This reduces the XBRL file size and improves readability by avoiding repeated full namespace declarations throughout the document. |
3001004 | [SML][MED][MIC] FY Non-Import Custom Hyperlinks are not working | Hyperlinks have been corrected for FY Non-Import Custom tables across all reports. The 'Click here to enter data' option is now functioning correctly. |
Features
There are no new features included in this release.
Content changes
Item ID | Title | Details and limitations |
|---|---|---|
3053390 | [LARGE][MED][SML] Consolidated & Company - Text changes to be updated in accounting policies note | All text changes have been updated in accounting policies note in all the reports as per latest model content changes. |
3053391 | [LARGE][MED] Consolidated & Company - Existing line items to be modified in Receivables note | Consolidated & Company - Existing line item has been modified in Receivables note. |
3053395 | [LARGE][MED] Consolidated - New table to be added in equity note | Consolidated - 'Total Taxes Recognized Directly in Equity' table has been added under equity note. |
XBRL changes
There's no XBRL changes.
note
If you aren't hosted by Thomson Reuters, please contact the Support desk to obtain the new taxonomy package or in case any assistance is required to map the new taxonomy.
To download the XBRL taxonomy, visit the official government website, where you'll find the latest versions available for download.
The following taxonomy references can be loaded into the application via
Manage XBRL Taxonomies
on the ONESOURCE Accounts Production Platform from the folder path:nt19_20241206\taxonomie\www.nltaxonomie.nl\nt19\kvk\20241211\entrypoints
- kvk-rpt-jaarverantwoording-2024-nlgaap-micro-publicatiestukken.xsd
- kvk-rpt-jaarverantwoording-2024-nlgaap-klein-publicatiestukken.xsd
- kvk-rpt-jaarverantwoording-2024-nlgaap-klein-verticaal-publicatiestukken.xsd
- kvk-rpt-jaarverantwoording-2024-nlgaap-middelgroot-publicatiestukken.xsd
- kvk-rpt-jaarverantwoording-2024-nlgaap-middelgroot-verticaal-publicatiestukken.xsd
- kvk-rpt-jaarverantwoording-2024-nlgaap-groot.xsd
- kvk-rpt-jaarverantwoording-2024-nlgaap-groot-verticaal.xsd
- kvk-rpt-jaarverantwoording-2024-nlgaap-micro.xsd
- kvk-rpt-jaarverantwoording-2024-nlgaap-klein.xsd
- kvk-rpt-jaarverantwoording-2024-nlgaap-middelgroot.xsd
Known issues
Item ID | Details and Limitations |
|---|---|
1 | The illustrative model content in this template doesn't include all the available concepts in the taxonomies. The onus will be on users to create and tag any additional content required to produce a valid XBRL file. |
2 | The illustrative model content in this template contains sample tagging using the micro , groot (large), klein (small), middelgroot (medium), middelgroot-publicatiestukken (medium-sized publication), klein-publicatiestukken (small publication), and micro-publicatiestukken (micro publication) taxonomy references for NT18.If you use different or extra taxonomy references, you might need to update the report elements and customize them to meet your reporting needs. |
3 | Grid column headers can only have up to 60 characters. |
4 | A known Platform 6.29.9459 issue is that any report elements with the display setting as Never show in the report when viewing the parent folder in isolation using either Design, Preview, or Edit XBRL mode. |
5 | There were a number of manual workarounds outside of OAP, implemented directly in the XBRL instance document during the test validation with Digipoort Connection Suite for the Filing Rules/Filing Guidelines. For FG-NL-05: Unused namespace declarations shouldn't exist in an XBRL instance document. You need to remove the following attributes from the XBRL instance document:
For FR-NL-2.03, the language of a report must be specified in the xml: lang attribute within the main xbrli: xbrl element. According to FR-KVK-2.01, this attribute must have one of the following values: nl for Dutch, en for English, de for German, or fr for French. In this case, we added the attribute xml:lang='en' to indicate that the report is in English.For FG-NL-04: An XBRL instance document should arrange the elements in such a way that referees precede references, re-ordered elements in the XBRL instance document by cutting and pasting all xbrli:context and xbrli:unit from the bottom of the instance document to the top directly underneath link:schemaRef . |
Additional information
Item ID | Details and Limitations |
|---|---|
1 | As per previous versions, several concepts in the taxonomy accept tagged values in Dutch only. For this reason, a list of variables exists in the root level report element which translate specific English input words to valid enumeration values in Dutch. The English values are for report display purposes only and are ignored for tagging purposes. The Dutch translation variables are used to tag XBRL concepts via underlying XBRL facts in element XML. |
2 | Micro , klein (small), and middelgroot (medium) reports are presented directly in the template.They also support the micro-publicatiestukken , klein-publicatiestukken , and middelgroot-publicatiestukken references accordingly.For example, whenever a user wants to switch from the micro reference to the micro-publicatiestukken reference , they need to change the NameSpace and Href values accordingly under the [FY] XBRL tab.Additionally, the user must follow the element selection instructions as per the element name. |
Impact on existing clients
There are no impacts identified for this release.
Deviations from standard configuration
There are no deviations identified for this release.
Appendix
There are no appendix items for this release.
Related Content
-
Netherlands
Format:
Article