XBRL & ESEF
XBRL validation
Also known as: XBRL conformance
Checking a tagged report against rules (from core technical validity up to filing-specific and business rules) before it is accepted.
What it means
XBRL validation is the process of checking a tagged report against rules so it is interoperable and acceptable to the receiver. It works as a stack of layers, each building on the ones below:
A report can be valid at one layer and still fail at another. Passing the core XBRL spec does not mean it passes the ESEF or Danish filing rules.
The validation layers
| Layer | Checks | Example |
|---|---|---|
| Technical / spec | The file conforms to the core XBRL specifications. | Valid XML and XBRL syntax. |
| Schema / data type | Each value matches its concept's data type. | A monetary concept holds a number, not text. |
| Business / calculation | Summation and semantic relationships hold. | Sub-totals add up; XBRL Formula rules pass. |
| Filing rules | Rules imposed by a specific filing system. | ESEF filing rules; Danish filing rules. |
How it relates to nearby concepts
Validation is the last gate before digital filing or an ESEF submission. It is closely tied to the taxonomy the report is tagged against and to the quality of the tagging.
Common misunderstandings
- “Technically valid XBRL” means “filing-compliant”: A document can be spec-valid yet fail ESEF or Danish filing rules, or business/calculation rules; these are separate layers.
Statera validates the tagged output before filing. See the ESEF framework:
ESEF Digital Filing →Sources
Last reviewed: 19 June 2026
See how Statera handles this in practice
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