Article

ERP software for SMEs: AFAS, Exact Online, Dynamics 365 or SAP B1?

AFAS and Exact Online are the most popular ERP choices for Dutch SMEs. Dynamics 365 Business Central fits Microsoft environments; SAP Business One suits more complex organisations. Comparison, GDPR Art. 28 and EU AI Act 2026.

Written by Loek Delahaye, founder, Delahaye Solutions · ex-CTO with 10+ years in software and AIUpdated:
Short answer
  • AFAS and Exact Online are the most widely used ERP choices for Dutch SMEs. Exact Online is stronger for accounting-first businesses; AFAS for businesses that want to centralise HR, payroll and planning too. Dynamics 365 Business Central (indicatively ~€65/user/month Essentials, ~€92 Premium) is the best choice for deep Microsoft ecosystems. SAP Business One suits businesses with complex logistics or more than 25 employees. Check current pricing on each vendor's website.
  • ERP systems process virtually all business data: finance, HR, procurement and inventory. A Data Processing Agreement (DPA) under GDPR Article 28 is mandatory for every cloud ERP vendor that processes personal data on behalf of your organisation. All major ERP providers offer a DPA.
  • AFAS AI, Microsoft Copilot (in Dynamics 365) and SAP Business AI are active in ERP environments. EU AI Act Article 4 (in force 2 February 2025) requires role-specific AI training as soon as employees use AI features in ERP. Document the training in an AI register.

What is ERP software and which system fits your SME?

ERP (Enterprise Resource Planning) is business software that integrates finance, procurement, inventory, HR and reporting on a single platform. Where accounting software only tracks financial transactions, ERP connects processes across the entire organisation: a purchase order in ERP immediately affects inventory, the general ledger and capacity planning. For Dutch SMEs, AFAS Software (NL-native, HR+payroll+ERP), Exact Online (Dutch market leader accounting + ERP), Microsoft Dynamics 365 Business Central (cloud ERP in the Microsoft ecosystem) and SAP Business One (for more complex SME organisations) are the most widely used choices. The right choice depends on company size, existing IT ecosystem and which processes need to be integrated.

Comparison

ERP systems for SMEs: features and costs

Prices are indicative. Pricing models change regularly; check current prices on the vendor's website.

AFAS Software

Dutch ERP solution combining finance, HR, payroll, project administration and CRM on one platform. Key strength: AFAS is specifically built for Dutch legislation (payroll tax, ANBI, pension administration). AFAS does not publish public list prices; pricing is set per-quote via certified implementation partners — request a quote at afas.nl. AFAS AI (text and data assistant) requires EU AI Act Art. 4 training for business use. GDPR Art. 28 DPA available. Most suitable for SMEs with 10–200 employees that want to centralise finance, HR and payroll in a single Dutch platform.

Exact Online

Market leader in Dutch SME accounting, with expansion modules for procurement, inventory management, project management and CRM. Exact Online Accounting (indicatively ~€37/user/month) is the base plan; Exact Online Advanced and Premium add inventory management and project administration — check exact.nl for current pricing. Strong partner ecosystem in the Netherlands for implementation and support. Exact AI features require EU AI Act Art. 4 training for business use. GDPR Art. 28 DPA available. Most suitable for SMEs with accounting as their core that want to add ERP features step by step.

Microsoft Dynamics 365 Business Central

Cloud ERP fully integrated with Microsoft 365, Teams, Power BI and Azure. Essentials (indicatively ~€65/user/month) covers finance, procurement, inventory management and project management; Premium (indicatively ~€92/user/month) adds manufacturing and service management — check microsoft.com for current pricing. Microsoft Copilot (AI assistant in Business Central) requires EU AI Act Art. 4 training for business use. GDPR-compliant DPA available via Microsoft Products and Services Data Protection Addendum. Most suitable for businesses already deeply embedded in the Microsoft ecosystem.

SAP Business One

ERP platform for growing SMEs with complex logistics, manufacturing or international operations. Licensing: on-premises (one-time) or cloud (monthly per user) — indicative implementation costs €15,000–€50,000+ depending on complexity, customisation and integrations; check sap.com for current pricing. SAP Business AI requires EU AI Act Art. 4 training for business use. GDPR Art. 28 DPA available. Most suitable for businesses with 20–25+ employees, multiple locations or complex supply-chain processes that have outgrown AFAS or Exact.

Decision rules

When do you choose which ERP system?

Choose Exact Online if you have an accounting-first SME: the entry threshold is low, the partner network is large, and you grow modularly into inventory management and project administration when needed. Choose AFAS if you want to centralise finance, HR and payroll in a single Dutch platform: AFAS is specifically built for Dutch payroll tax and HR legislation and integrates payroll, leave management and personnel records natively. Choose Dynamics 365 Business Central if you already use Microsoft 365 and Teams: integration with Power BI, Copilot and Azure reduces connector overhead, and the familiar Microsoft interface lowers adoption barriers. Choose SAP Business One only when you have functionally outgrown Exact or AFAS: complex manufacturing processes, multi-currency, international locations or tightly regulated supply chains justify the higher implementation investment. Do not select ERP based on feature lists — choose based on which processes cause the most friction today and which IT ecosystem you already have.

GDPR, DPA and AI Act: what do you need to arrange?

ERP systems process personal data of employees (payslips, records), customers (contact details, invoices) and suppliers. When using cloud ERP, you are the data controller and the ERP vendor is the processor. GDPR Article 28 requires a written Data Processing Agreement (DPA): all major ERP providers (AFAS, Exact, Microsoft, SAP) supply a DPA. Verify the DPA also covers sub-processors and data location (EU vs. outside EU). Beyond GDPR: EU AI Act Article 4 (in force 2 February 2025) requires all organisations using AI tools for business purposes to provide role-specific training. AFAS AI, Microsoft Copilot in Business Central and SAP Business AI are AI systems within the meaning of the AI Act. When purchasing ERP, require a DPA and document in an AI register which AI features employees use and how they were trained.

Frequently asked questions

Frequently asked questions about ERP for SMEs

What is the difference between ERP software and accounting software?
Accounting software (such as Exact Online Accounting or Snelstart) records financial transactions: invoices, bank statements, VAT returns. ERP goes further and integrates operational processes too: procurement, inventory management, HR, manufacturing and project management on a single platform. A purchase order in an ERP system automatically affects inventory, accounting obligations and capacity planning. The boundary is blurring: Exact Online has expansion modules towards ERP; AFAS combines ERP with fully integrated HR and payroll on a single platform. If you only need to process invoices and bank statements, an accounting package is sufficient. Once procurement, inventory or more than 10 employees are involved, an ERP evaluation is worthwhile.
When does an SME need ERP instead of an accounting package?
Signs you are ready for ERP: you work with multiple separate systems you synchronise manually (accounting, Excel inventory, HR spreadsheet); you have more than 10 employees and payroll is a monthly manual puzzle; you want real-time visibility of inventory and procurement commitments; or you work in manufacturing or project work where time tracking and materials planning must be linked to accounting. For businesses under 5 employees with a simple offering, Exact Online Accounting or a comparable accounting package is typically fully sufficient.
Is an ERP system GDPR compliant?
The major ERP vendors (AFAS, Exact, Microsoft, SAP) all offer a Data Processing Agreement (DPA) compliant with GDPR Article 28. You remain the data controller: ensure a lawful basis for each data category (employment contract for payroll data, contractual necessity for customer data), limit access rights to what is necessary for each role, and secure the right to access and erasure. Verify the DPA also covers sub-processors and data location (preference: EU data centres). With AFAS, data location is always the Netherlands; Microsoft and SAP offer EU data residency as an option.
Do I need to train employees if we use AI features in our ERP?
Yes. EU AI Act Article 4 came into force on 2 February 2025 and requires every organisation using AI tools for business purposes to provide role-specific training. For ERP AI features such as AFAS AI, Microsoft Copilot in Business Central and SAP Business AI, this means at minimum: employees know which data the AI can access (including staff and customer data), understand that AI output must be verified, and know the GDPR boundaries. Document which employees use which AI features and retain training records in an AI register. This applies even when AI features are enabled by default.
What does an ERP implementation for an SME cost?
An ERP implementation has two cost components: licence/subscription and implementation. Licence costs depend on the package and number of users (see comparison above). Implementation costs for Exact Online or AFAS at an SME of 10–25 employees are indicatively between €5,000 and €25,000 depending on customisation, data migration and integrations with other systems. Dynamics 365 Business Central implementations via a Microsoft partner are indicatively between €10,000 and €50,000+. SAP Business One implementations start indicatively at €15,000 and can be significantly higher for complex projects. Request quotes from at least two certified implementation partners; prices vary considerably between partners.
Can I connect my current accounting package to an ERP system?
That depends on the package. Exact Online has native ERP expansion modules — you don't need to switch, but extend your existing environment. AFAS and Dynamics 365 Business Central offer connections to Exact Online via API or via an integration platform such as Make or n8n, but a full ERP migration is usually simpler than maintaining long-term synchronisations. Existing data (debtors, creditors, fixed assets) can generally be migrated via import tools or by the implementation partner. Plan the data migration early in the project: dirty data in the old system is the most common cause of implementation delays.
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