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MC1200563 Dynamics 365 Finance: Use regulatory update of the Audit File Financial – XAF 4 for Netherlands from 2026

By: Author Alex Lim

Posted on

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Home » Update » MC1200563 Dynamics 365 Finance: Use regulatory update of the Audit File Financial – XAF 4 for Netherlands from 2026

Summary

  • New capability to generate XAF 4.0 compliant audit files in Dynamics 365 Finance.
  • Replacement of the outdated XAF 3.2 standard for digital financial audit files.
  • Improvement in audit schema with reduced data elements and enhanced machine readability.
  • Alignment with Referentie Grootboek Schema (RGS) and support for future EU digital tax frameworks.
  • Deprecation of XAF 3.2 format outputs and mapping improvements for financial data.

Admin Impact: Low
User Impact: Low
Release Start: 31 Dec 2025
Release End: 31 Dec 2025
Services: Finance and Operations Apps
Category: Stay informed
Tags: New Feature

History

12/19/2025 Item Added to Message Center

Microsoft Message

We are announcing the ability to use regulatory update of the Audit File Financial – XAF 4 for Netherlands from 2026 in Dynamics 365 Finance. This feature will reach general availability on December 31, 2025.

How does this affect me?

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XML Auditfile Financieel (XAF) 4.0 as the new mandatory standard for digital financial audit files, replacing the outdated XAF 3.2 (2014). 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.

XAF 4.0 includes the following improvements to 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 by enabling the following capabilities:

  • New Electronic Reporting (ER) format for XAF 4.0
  • Updated data model aligned with XAF 4.0
  • Deprecation of XAF 3.2 format outputs
  • Mapping improvements for general ledger, subledger, and master data
  • Enhanced XML generation compliant with XAF 4.0

What action do I need to take?

This message is for awareness, and no action is required.