diff --git a/configure.in b/configure.in
index f4a0275960..65b6806051 100644
--- a/configure.in
+++ b/configure.in
@@ -1572,7 +1572,7 @@ AC_CONFIG_FILES(po/Makefile.in
           src/business/business-core/Makefile
           src/business/business-core/sql/Makefile
           src/business/business-core/test/Makefile
-          src/business/business-core/file/Makefile
+          src/business/business-core/xml/Makefile
           src/business/business-utils/Makefile
           src/business/dialog-tax-table/Makefile
           src/business/business-gnome/Makefile
diff --git a/src/business/business-core/Makefile.am b/src/business/business-core/Makefile.am
index d5cd97bd9a..6014825164 100644
--- a/src/business/business-core/Makefile.am
+++ b/src/business/business-core/Makefile.am
@@ -1,4 +1,4 @@
-SUBDIRS = . sql test file
+SUBDIRS = . sql test xml
 
 pkglib_LTLIBRARIES = libgncmod-business-core.la
 
diff --git a/src/business/business-core/file/Makefile.am b/src/business/business-core/xml/Makefile.am
similarity index 100%
rename from src/business/business-core/file/Makefile.am
rename to src/business/business-core/xml/Makefile.am
diff --git a/src/business/business-core/file/gnc-address-xml-v2.c b/src/business/business-core/xml/gnc-address-xml-v2.c
similarity index 100%
rename from src/business/business-core/file/gnc-address-xml-v2.c
rename to src/business/business-core/xml/gnc-address-xml-v2.c
diff --git a/src/business/business-core/file/gnc-address-xml-v2.h b/src/business/business-core/xml/gnc-address-xml-v2.h
similarity index 100%
rename from src/business/business-core/file/gnc-address-xml-v2.h
rename to src/business/business-core/xml/gnc-address-xml-v2.h
diff --git a/src/business/business-core/file/gnc-bill-term-xml-v2.c b/src/business/business-core/xml/gnc-bill-term-xml-v2.c
similarity index 100%
rename from src/business/business-core/file/gnc-bill-term-xml-v2.c
rename to src/business/business-core/xml/gnc-bill-term-xml-v2.c
diff --git a/src/business/business-core/file/gnc-bill-term-xml-v2.h b/src/business/business-core/xml/gnc-bill-term-xml-v2.h
similarity index 100%
rename from src/business/business-core/file/gnc-bill-term-xml-v2.h
rename to src/business/business-core/xml/gnc-bill-term-xml-v2.h
diff --git a/src/business/business-core/file/gnc-customer-xml-v2.c b/src/business/business-core/xml/gnc-customer-xml-v2.c
similarity index 100%
rename from src/business/business-core/file/gnc-customer-xml-v2.c
rename to src/business/business-core/xml/gnc-customer-xml-v2.c
diff --git a/src/business/business-core/file/gnc-customer-xml-v2.h b/src/business/business-core/xml/gnc-customer-xml-v2.h
similarity index 100%
rename from src/business/business-core/file/gnc-customer-xml-v2.h
rename to src/business/business-core/xml/gnc-customer-xml-v2.h
diff --git a/src/business/business-core/file/gnc-employee-xml-v2.c b/src/business/business-core/xml/gnc-employee-xml-v2.c
similarity index 100%
rename from src/business/business-core/file/gnc-employee-xml-v2.c
rename to src/business/business-core/xml/gnc-employee-xml-v2.c
diff --git a/src/business/business-core/file/gnc-employee-xml-v2.h b/src/business/business-core/xml/gnc-employee-xml-v2.h
similarity index 100%
rename from src/business/business-core/file/gnc-employee-xml-v2.h
rename to src/business/business-core/xml/gnc-employee-xml-v2.h
diff --git a/src/business/business-core/file/gnc-entry-xml-v2.c b/src/business/business-core/xml/gnc-entry-xml-v2.c
similarity index 100%
rename from src/business/business-core/file/gnc-entry-xml-v2.c
rename to src/business/business-core/xml/gnc-entry-xml-v2.c
diff --git a/src/business/business-core/file/gnc-entry-xml-v2.h b/src/business/business-core/xml/gnc-entry-xml-v2.h
similarity index 100%
rename from src/business/business-core/file/gnc-entry-xml-v2.h
rename to src/business/business-core/xml/gnc-entry-xml-v2.h
diff --git a/src/business/business-core/file/gnc-invoice-xml-v2.c b/src/business/business-core/xml/gnc-invoice-xml-v2.c
similarity index 100%
rename from src/business/business-core/file/gnc-invoice-xml-v2.c
rename to src/business/business-core/xml/gnc-invoice-xml-v2.c
diff --git a/src/business/business-core/file/gnc-invoice-xml-v2.h b/src/business/business-core/xml/gnc-invoice-xml-v2.h
similarity index 100%
rename from src/business/business-core/file/gnc-invoice-xml-v2.h
rename to src/business/business-core/xml/gnc-invoice-xml-v2.h
diff --git a/src/business/business-core/file/gnc-job-xml-v2.c b/src/business/business-core/xml/gnc-job-xml-v2.c
similarity index 100%
rename from src/business/business-core/file/gnc-job-xml-v2.c
rename to src/business/business-core/xml/gnc-job-xml-v2.c
diff --git a/src/business/business-core/file/gnc-job-xml-v2.h b/src/business/business-core/xml/gnc-job-xml-v2.h
similarity index 100%
rename from src/business/business-core/file/gnc-job-xml-v2.h
rename to src/business/business-core/xml/gnc-job-xml-v2.h
diff --git a/src/business/business-core/file/gnc-order-xml-v2.c b/src/business/business-core/xml/gnc-order-xml-v2.c
similarity index 100%
rename from src/business/business-core/file/gnc-order-xml-v2.c
rename to src/business/business-core/xml/gnc-order-xml-v2.c
diff --git a/src/business/business-core/file/gnc-order-xml-v2.h b/src/business/business-core/xml/gnc-order-xml-v2.h
similarity index 100%
rename from src/business/business-core/file/gnc-order-xml-v2.h
rename to src/business/business-core/xml/gnc-order-xml-v2.h
diff --git a/src/business/business-core/file/gnc-owner-xml-v2.c b/src/business/business-core/xml/gnc-owner-xml-v2.c
similarity index 100%
rename from src/business/business-core/file/gnc-owner-xml-v2.c
rename to src/business/business-core/xml/gnc-owner-xml-v2.c
diff --git a/src/business/business-core/file/gnc-owner-xml-v2.h b/src/business/business-core/xml/gnc-owner-xml-v2.h
similarity index 100%
rename from src/business/business-core/file/gnc-owner-xml-v2.h
rename to src/business/business-core/xml/gnc-owner-xml-v2.h
diff --git a/src/business/business-core/file/gnc-tax-table-xml-v2.c b/src/business/business-core/xml/gnc-tax-table-xml-v2.c
similarity index 100%
rename from src/business/business-core/file/gnc-tax-table-xml-v2.c
rename to src/business/business-core/xml/gnc-tax-table-xml-v2.c
diff --git a/src/business/business-core/file/gnc-tax-table-xml-v2.h b/src/business/business-core/xml/gnc-tax-table-xml-v2.h
similarity index 100%
rename from src/business/business-core/file/gnc-tax-table-xml-v2.h
rename to src/business/business-core/xml/gnc-tax-table-xml-v2.h
diff --git a/src/business/business-core/file/gnc-vendor-xml-v2.c b/src/business/business-core/xml/gnc-vendor-xml-v2.c
similarity index 100%
rename from src/business/business-core/file/gnc-vendor-xml-v2.c
rename to src/business/business-core/xml/gnc-vendor-xml-v2.c
diff --git a/src/business/business-core/file/gnc-vendor-xml-v2.h b/src/business/business-core/xml/gnc-vendor-xml-v2.h
similarity index 100%
rename from src/business/business-core/file/gnc-vendor-xml-v2.h
rename to src/business/business-core/xml/gnc-vendor-xml-v2.h
diff --git a/src/business/business-core/file/gncmod-business-backend-file.c b/src/business/business-core/xml/gncmod-business-backend-file.c
similarity index 100%
rename from src/business/business-core/file/gncmod-business-backend-file.c
rename to src/business/business-core/xml/gncmod-business-backend-file.c
diff --git a/src/business/business-core/file/gncmod-business-backend-xml.c b/src/business/business-core/xml/gncmod-business-backend-xml.c
similarity index 100%
rename from src/business/business-core/file/gncmod-business-backend-xml.c
rename to src/business/business-core/xml/gncmod-business-backend-xml.c
diff --git a/src/business/business-core/file/xml-helpers.h b/src/business/business-core/xml/xml-helpers.h
similarity index 100%
rename from src/business/business-core/file/xml-helpers.h
rename to src/business/business-core/xml/xml-helpers.h