iXBRL (Inline XBRL)

Updated September 2026Finance Software Glossary

Inline XBRL (iXBRL) is a filing format that embeds machine-readable XBRL tags directly inside a human-readable HTML document, so one file serves both readers and software. Regulators including the SEC and ESMA require it for public company filings. It replaced the older practice of submitting a separate XBRL exhibit alongside the report.

iXBRL solves a practical problem. Regulators want data they can analyze by machine, while investors want a report they can read. With iXBRL both live in one XHTML file. Each reported number carries an embedded tag that maps it to a taxonomy element, such as a US GAAP revenue element in a 10-K.

The SEC phased in inline XBRL for operating companies between 2019 and 2021, starting with large accelerated filers. The phase-in has been complete since 2021, so US public company financial statement filings now use iXBRL. In Europe the ESEF mandate also uses iXBRL for tagged IFRS consolidated statements.

In software: Workiva builds iXBRL tagging into its SEC and ESEF filing products and CCH Tagetik includes iXBRL output in its disclosure management module. Filers can also outsource tagging to financial printers such as DFIN or Toppan Merrill.