The netherlands XAF 4.0 change per 1 January 2027
The Netherlands XAF 4.0 audit files format change per 1 January 2027: What businesses and software providers need to know
Overview
From 1 January 2027, the Dutch Tax Administration’s ODB notice states that only XAF 4.0 will be accepted for submission for the XML Auditfile Financieel, and older XAF versions will no longer be accepted. The official Belastingdienst/ODB update was published on 22 April 2026 and advises organisations to start preparations early so the transition can run smoothly in Q4 2026, before the 2027 deadline.
What is the XML Auditfile Financieel?
The XML Auditfile Financieel, commonly shortened to XAF, is an open standard for exchanging data from administrative systems for reporting and control purposes. According to the Belastingdienst’s ODB information, the Belastingdienst, curators and the accountancy sector are important users of the auditfile.
The Auditfile was developed to reduce the administrative burden during tax audits. The Belastingdienst explains that every entrepreneur may face a tax control, and that collecting and structuring the required data can be time-consuming. XML Auditfile Financieel helps because it contains most of the data needed for such checks and is supported by many accounting packages in the Netherlands.
What changes from 1 January 2027?
The key change is format acceptance. From 1 January 2027, the Belastingdienst/ODB notice says that XAF 4.0 is the format accepted for submission, while older versions are being phased out.
This matters especially for accounting software vendors, bookkeeping platforms, accountants, administration offices and businesses that must be able to export financial data for controls. ODB is the public source for software developers and data suppliers to understand how data should be supplied to the Belastingdienst and what software must comply with for digital message exchange.
Why XAF 4.0?
The official explanation is simplification and better data quality. XAF 4.0 reduces the number of data fields from 250 to 90. The Belastingdienst states that many fields in the older version were not used or were incompletely filled in practice, so the reduction is intended to reduce implementation complexity and improve the quality of completed auditfiles.
The Belastingdienst also lists several intended advantages of XAF 4.0 compared with XAF 3.2: easier implementation, improved data quality, clearer treatment of RGS, and a more future-proof basis for developments such as ViDA and more transaction-oriented recording aligned with international standards.
What about RGS?
The 2026 ODB update is clear that RGS is not a blockade for moving to XAF 4.0. If RGS is already present in the software, it must be supplied; but the presence of RGS should not stop the transition to XAF 4.0.
This is important for software suppliers and accountants because it separates two issues: migrating to XAF 4.0 should proceed, while RGS data should be included where the software already contains it.
Why businesses should care, even if their accountant handles the auditfile
Dutch businesses are already required to keep a good administration. The Belastingdienst states that entrepreneurs must set up and maintain proper records, because tax returns are based on the administration and the Belastingdienst must be able to check those returns quickly and properly.
For VAT, entrepreneurs must keep and preserve their administration in a way that is controllable by the Belastingdienst. They also state that business records generally have to be kept for 7 years, while data relating to immovable property and rights in immovable property must be kept for 10 years.Â
Digital administration should also remain usable. The Belastingdienst explains that if records are kept digitally, the business must ensure that the Belastingdienst can use the relevant programs and files during a control; keeping only printed versions of digital files is not sufficient.
Practical preparation for 2026
Businesses and advisors should not wait until January 2027. The official ODB notice explicitly advises starting preparations early so the transition can run smoothly in Q4 2026. (ODB Belastingdienst)
A practical preparation path is:
- Ask your accounting software provider whether XAF 4.0 export is supported.
ODB’s current XAF documentation page refers to XML Auditfile Financieel XAF v4.0.3 and provides the official product download for that version. (ODB Belastingdienst) - Test whether your administration can export a complete XAF 4.0 file.
The point of the auditfile is to make data exchange for reporting and controls more efficient, so testing should focus on whether the exported data is complete, consistent and usable. (Belastingdienst) - Check RGS handling.
If RGS is already available in the software, it should be included in the XAF 4.0 file. (ODB Belastingdienst) - Keep your underlying administration accessible.
The auditfile is helpful, but it does not replace the broader obligation to keep records in a controllable form and within the applicable retention period. (Belastingdienst)
Conclusion
The 1 January 2027 XAF change is a clear signal from the Belastingdienst/ODB: organisations should move to XML Auditfile Financieel XAF 4.0 and stop relying on older XAF versions for submission. The change is designed to simplify the standard, improve data quality and support a more transparent audit trail. For businesses, accountants and software providers, the safest approach is to treat 2026 as the transition year: verify software readiness, test exports, review RGS handling and make sure digital records remain accessible for Belastingdienst controls.
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