Company:  IBASIS INC
Form Type:  10-K
Filing Date:  3/13/2009 
CIK:  0001091756 
Address:  20 SECOND AVE 
City, State, Zip:  BURLINGTON, Massachusetts 01803 
Telephone:  (781) 505-7500 
Fiscal Year:  12/31 
Description of Business
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  FORM 10-K
    PART I
      Item 1. Business
      Item 1A. Risk Factors
      Item 1B. Unresolved Staff Comments
      Item 2. Properties
      Item 3. Legal Proceedings
      Item 4. Submission of Matters to a Vote of Security Holders
    PART II
      Item 5. Market for the Registrant's Common Equity, Related ...
      Item 6. Selected Financial Data
      Item 7. Management's Discussion and Analysis of Financial ...
        Results of Operations
        Liquidity and Capital Resources
      Item 7A. Quantitative and Qualitative Disclosures About ...
        REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
        REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
        BALANCE SHEET
        INCOME STATEMENT
        STOCKHOLDERS EQUITY
        CASH FLOW
      Item 9. Change in and Disagreements with Accountants on ...
      Item 9A. Controls and Procedures
      Item 9B. Other Information
    PART III
      Item 10. Directors, Executive Officers and Corporate Governance
      Item 11. Executive Compensation
      Item 12. Security Ownership of Certain Beneficial Owners ...
      Item 13. Certain Relationships and Related Transactions, ...
      Item 14. Principal Accounting Fees and Services
    PART IV
      Item 15. Exhibits, Financial Statements and Schedules
    BALANCE SHEET
    SIGNATURES
  EXHIBIT 10.7
  EXHIBIT 10.8
  EXHIBIT 10.20
  EXHIBIT 21.1
  EXHIBIT 23.1
    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
  EXHIBIT 23.2
    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
  EXHIBIT 31.1
    CERTIFICATION UNDER SECTION 302
  EXHIBIT 31.2
    CERTIFICATION UNDER SECTION 302
  EXHIBIT 32
    CERTIFICATIONS UNDER SECTION 906
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