XBRL & ESEF

Inline XBRL (iXBRL)

Also known as: iXBRL · Inline XBRL

A single document that is both human-readable and machine-readable: XBRL data tags embedded inside a normal XHTML report.

What it means

Inline XBRL (iXBRL) is an open standard that embeds machine-readable XBRL tags inside a human-readable XHTML document. XBRL International uses “Inline XBRL” and “iXBRL” interchangeably. The result is a single file that a person can open in a browser and software can read as structured data; the preparer keeps full control of layout and presentation.

Why iXBRL is one document, not two

Human-readable report The annual report as people read it, XHTML you open in a browser.

Machine-readable tags XBRL facts embedded in the same file, linked to taxonomy concepts.

One Inline XBRL document Both at once, no separate data file to keep in sync.

The tags live “in line” in a metadata layer over the visible text, so the figures people read and the figures software extracts are the same numbers.

Why it matters

iXBRL is the format mandated for ESEF and, from balance-sheet date 1 January 2025, for Danish annual reports. Because the visible and tagged figures are one file, there is no risk of a PDF and a separate data file disagreeing.

How it relates to nearby concepts

iXBRL is a reporting format of XBRL, defined by the Inline XBRL 1.1 specification. It is produced by tagging a report against a taxonomy.

Common misunderstandings

iXBRL is a separate standard that competes with XBRL: It is XBRL, a way of delivering it that serves both people and software in one document, rather than two files.

Producing an iXBRL filing? See Statera's ESEF & iXBRL framework:

ESEF Digital Filing →

Sources

Last reviewed: 19 June 2026

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