If you search for a "VSME Excel template", you will find several. The official one comes from EFRAG, the body that developed the standard and maintains its guidance. This page explains what it does, and when a simpler route is enough.
EFRAG's VSME Digital Template
- It is a Microsoft Excel workbook that shows how a VSME report can be prepared in Excel.
- Each disclosure is an Excel named range whose name matches the VSME XBRL taxonomy, so a filled-in workbook can be converted into machine-readable data.
- EFRAG's free Excel to XBRL Converter turns a completed template into a tagged Inline XBRL report, with validation.
- The materials are free and open source (MIT licence). EFRAG states that it does not provide end-user support.
- Template and taxonomy labels are available in 12 languages.
EFRAG has said that an updated Digital Template, reflecting the final Voluntary Standard (VS, formerly VSME), is due in November 2026, together with translations of the VS guidance. If you use the Excel route, check that you have the latest version.
Do you need XBRL?
XBRL is a format for machines: it lets a bank or a data platform read your numbers automatically. Ask the customer or bank that requested your data:
- If they ask for a digital (XBRL) file, use EFRAG's template and converter.
- If they ask for a report, a PDF or answers to a questionnaire, a clear, well-structured document is enough. Most small suppliers are in this situation.
The simpler route: a readable report
The free VS Report Builder follows the same Basic Module structure (B1–B11), does the energy and emissions arithmetic, and prints a report in English, Romanian, German or Polish, or bilingually. It runs in your browser, nothing is uploaded, and you can export the datapoints as a CSV file. It does not produce XBRL.
Whichever route you choose, the numbers come from the same documents: see the VSME data checklist and, for the structure of the finished report, the VSME report template.
Quick comparison
| EFRAG Digital Template | VS Report Builder | |
|---|---|---|
| Format | Excel workbook | Web page, prints to PDF |
| Output | Inline XBRL (via the converter) | Readable report and CSV |
| Calculations for B3 | You calculate | Built in |
| Languages | 12 label languages | Report in EN, RO, DE, PL or bilingual |
| Cost | Free | Free |
Sources: EFRAG, VSME Digital Template and XBRL Taxonomy Explanatory Note (June 2026); EFRAG news, 22 September 2026. General information, not legal advice.