Use regulatory update of the Audit File Financial - XAF 4 for Netherlands from 2026

Business value

The Dutch Tax Administration (Belastingdienst) has introduced XML Auditfile Financieel (XAF) 4.0 as the new mandatory standard for digital financial audit files, replacing the outdated XAF 3.2 (2014). The new version reduces complexity, improves data quality, aligns with RGS, and prepares businesses for future European digital reporting (for example, ViDA, SAF‑T). This feature ensures that Dynamics 365 Finance customers can generate XAF files in the new XAF 4.0 structure, fully compliant with the 2025 Dutch audit requirements—avoiding manual conversions and ensuring readiness for audits and tax inspections.

Feature details

The Belastingdienst now requires the use of XML Auditfile Financieel (XAF) 4.0, published in February 2025 (consultation version released in November 2024). The XAF 4.0 modernizes and simplifies the digital audit schema: - Reduces data elements from ~250 to ~90. - Ensures alignment with Referentie Grootboek Schema (RGS). - Improves consistency, quality, and machine‑readability. - Designed for future harmonized EU digital tax frameworks (ViDA/SAF‑T). This feature delivers Dynamics 365 Finance support for generating XAF 4.0 compliant audit files. This feature enables: - New ER format for XAF 4.0. - Updated data model aligned with XAF 4.0. - Removal/deprecation of XAF 3.2 format outputs. - Mapping improvements for general ledger, subledger, and master data. - Enhanced XML generation compliant with Belastingdienst XAF 4.0 schema. The output is ready for submission during tax audits or financial inspections.