Electronic audit files
Audit files must be produced in electronic formats for both auditors
and governments. The data set includes this information:
- Company
- GL accounts
- Customers
- Vendors
- Tax codes
- Document totals
- Journals
- Vouchers
- Voucher lines
- Sales invoices
- Purchase invoices
- Payments
- Inventory items
- Inventory movements
Netherlands specifics
The XML Audit File Financieel (XAF File) is a standard to use to create an XML file. The XAF file contains information from the financial ledger and is required by the Dutch tax authority. The file contains core data, opening balances, and transactions that have occurred in a select period within the accounting year.