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Definition of XBRL
The acronym for XBRL is eXtensible Business Reporting Language and this is the global standard of digital business and financial reporting.
The XBRL is based on XML and is the result of the transformation of accounting and financial data into standardized digital information that can be easily exchanged between companies, software, authorities, and professionals.
The main document that defines the specific XBRL standard, because there are several, is called the taxonomy.
The taxonomy is a structured dictionary that indicates:
- Which items must be presented in the balance sheet or income statement.
- How the items must be linked together.
- Which rules must be followed.
It was developed by XBRL International, a global non-profit organization that operates in the public interest with the goal of improving:
- accountability;
- transparency of corporate performance globally;
- providing an open standard for data exchange for corporate reporting.
The XBRL CH
Scope
The purpose of the CH XBRL file is to create a standardized, structured, uniform, and compliant electronic financial statement according to the provisions of the Swiss Code of Obligations for tax returns for legal entities.
The objective is therefore to simplify the publication, evaluation, and submission of the annual balance sheet to the competent tax authorities.
This process evaluates only the data for tax returns for legal entities, not for those for individuals.
State of Development of the XBRL CH Taxonomy
Swiss XBRL is a recent standard.
The first version was published in 2025.
It is currently in a pilot phase and is not yet in production.
The XBRL CH Association and the Swiss Tax Conference developed the taxonomy, defining a standard for the presentation of balance sheets and annual financial statements for Swiss companies.
The taxonomy of XBRL CH, is based on the Swiss Code of Obligations and practical needs.
Legal forms covered
This taxonomy is applicable to:
- Stock companies (AG).
- Limited liability companies (GmbH).
- Cooperatives.
- Associations and foundations subject to accounting requirements under the Swiss Code of Obligations.
Users
Companies
- To digitize operational accounting and financial data into tax-compliant data that meets the requirements of tax authorities.
Fiduciaries
- To manage the financial statements of multiple clients in a more standardized manner.
Receiving authorities/entities
- To achieve greater compliance and uniformity of accounting and financial data.
Auditors and consultants
- To perform financial analyses more efficiently, having a uniform basis.
Content
The content of the XBRL CH file corresponds to the following documents:
- General and tax-relevant data (Global common document).
- Statement of Financial Position.
- Statement of Income.
- Statement of Cash Flows.
- Notes to Statement of Financial Position.
- Allocation of Profits.
- Allocation of Reserves.