Preparing Dutch annual accounts from your bookkeeping package

The short answer

Dutch annual accounts come out of a bookkeeping package in three steps: you close the financial year, export the balances per account (as a trial balance in Excel or as an XAF audit file) and use them to prepare the annual accounts under Title 9. A few packages have their own annual accounts module, mostly for firms and only for micro and small entities.

Updated 30 October 2026

What a bookkeeping package does and does not do

Every bookkeeping package shows a balance sheet and a profit and loss account. These are reports from the general ledger, in the layout of your chart of accounts. Annual accounts within the meaning of Title 9 of Book 2 DCC are more: a balance sheet and profit and loss account according to the statutory models, the accounting policies, notes, the prior-year figures art. 2:363(5) DCC and a version that fits what your size class must make public.

Of the fourteen packages on this page, four describe their own route to the annual accounts: AFAS with the Rapportagecockpit, Exact with the separate product Exact Online Jaarrekening, SnelStart with the module Jaarrekeningen in Accountant Pro and Nmbrs, the new name of Yuki, with Nmbrs Reporting. Three of these are firm products. For the other packages the export is the end point and preparation begins afterwards.

Three export forms and what is in them

According to the Dutch Tax Administration, the audit file (XAF) is an open standard for exchanging data from accounting records. Version 3.2 dates from 2014. Its successor, XAF 4.0, has 90 fields instead of 250 and fixes RGS more clearly. The Dutch Tax Administration has announced that from 1 January 2027 only XAF 4.0 will be accepted for submission. That concerns submission to the tax authority; ask your supplier when version 4.0 becomes available in your package. Moneybird already offers that version.

The fourteen packages side by side

The table shows what the supplier itself documents, consulted on 6 October 2026. ‘Not verified’ means we found no public source from the supplier for it, not that the function is missing. Click a package for the menu paths and the sources.

Names that have changed

If you look for your package under the old name, you may no longer find it. This is what changed:

• Yuki has been called Nmbrs Accounting since 1 September 2026.
• iMUIS and iMUIS Online have not been supported since 31 March 2026; the successors are KING Finance and KING Accountancy.
• KING Financieel and KING Factureren can only be consulted from 31 October 2026.
• King Software and MUIS Software: their websites refer to Bjorn Lunden.
• Unit4 Multivers belongs to Exact and is called Exact Multivers Online online.
• Reeleezee is called Exact Reeleezee.

From export to annual accounts in five steps

1. Close. Post depreciation, accruals and tax, and close or lock the periods. The year-end closing checklist helps with this.
2. Export and check. Export this year and last year and work through the checks on the trial balance.
3. Classify. Link each account to a line item of the annual accounts; with RGS codes this largely happens by itself, see RGS mapping.
4. Prepare and adopt. Write the notes, have the board sign and the general meeting adopt.
5. File. Within eight days after adoption and at the latest twelve months after the financial year art. 2:394(1) and (3) DCC, via SBR software or the KVK portal; see filing the annual accounts with the KVK.

How much you prepare and make public depends on the size class. The limits apply to financial years starting on or after 1 January 2024; an entity falls into a class if at two consecutive balance sheet dates it meets two of the three requirements. You determine your class with the size class calculator.

Worked example: how much work does RGS save?

A BV has 180 ledger accounts with a balance. In the package, 150 are linked to an RGS code; 30 were created later by yourself and have no code. If the code comes along in an audit file, the line item in the annual accounts follows from that code for 150 accounts and you assess 30 yourself. If you export the same bookkeeping as an Excel file without codes, the classification must be proposed for all 180 accounts and reviewed by you. The figures are the same in both cases; the difference lies in the checking work and in the risk of an account landing on the wrong line item.

Importing into Jaarrekening.io

Jaarrekening.io reads an XAF audit file (version 3.1 and 3.2) or a trial balance in Excel or CSV; direct links per package are in preparation and not yet released. The app takes over RGS codes from an audit file; for Excel and CSV the AI makes a proposal for the mapping, which you check. The app rejects a trial balance that is not in balance and tests the period of an audit file against the financial year. The software sends nothing to the KVK or the Dutch Tax Administration. It also produces an XBRL file, from micro up to and including large and for financial years starting in 2023 up to and including 2026: a validation candidate that you have validated externally; for a large entity your accountant files it with SBR software. The annual accounts route exists for the BV, the NV and the cooperative, and for foundations and associations that fall under art. 2:360(3) DCC. More on this: linking to your bookkeeping package and the bookkeeping module.

Common mistakes when exporting

• Exporting before the last journal entry, and then making the corrections in Excel instead of in the bookkeeping.
• Already posting the result to the reserves and then exporting the profit and loss account: it stands at zero.
• Exporting only this year and retyping the comparative figures from an old pdf.
• Using the balance sheet from the package instead of the balances per account; that balance sheet is already summarised.
• Submitting an audit file without looking at which version it is and whether the opening balance is in it.
• Still posting in the old year after adoption, so that the bookkeeping differs from the filed figures.

Sources

• KVK: Deponeren met SBR — digital obligation per company class and the PKIoverheid certificate
• KVK: Zelf deponeren van je jaarrekening — who can use the portal and how you log in
• Belastingdienst (ODB): phasing out old Auditfiles Financieel on 1 January 2027 — only XAF 4.0
• Belastingdienst (ODB): background XAF 4.0 — from 250 to 90 fields, RGS fixed more clearly
• Referentie GrootboekSchema — maintainer of the RGS standard
• Art. 2:363 DCC (wetten.overheid.nl) — comparative figures and consistent classification
• Art. 2:394 DCC (wetten.overheid.nl) — filing within eight days after adoption, at the latest twelve months after the financial year
• AFAS Help Center: Auditfile Financieel — opening balance is not included
• Exact Support: exporting to audit files — unposted entries are not included
• Moneybird knowledge base: Auditfile — empty profit and loss account after a year-end close
• Moneybird changelog: Auditfile Financieel 4.0
• Nmbrs: Yuki is now Nmbrs Accounting
• Bjorn Lunden support: iMUIS and iMUIS Online are being discontinued

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