Norwegian businesses that use electronic cash register systems must comply with a specific standard for exporting data from their systems in XML format. The standard, called SAF-T Cash Register, is part of the SAF-T (Standard Audit File-Tax) project initiated by the Norwegian Tax Administration, based on a recommendation by the OECD.
What is the SAF-T cash register export in Norway?
Public
Norway
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1851
Content accuracy validation date:
30.05.2023
Content accuracy validation time:
08:09h
SAF-T Cash Register contains journal data from electronic cash register systems, such as sales transactions, payments, discounts, returns, corrections, and cancellations. The standard also requires digital signatures for transactions to ensure data integrity and authenticity. The standard is compatible with the SAF-T Financial format, which is used for exporting general ledger and customer and supplier data.
The main purpose of the SAF-T Cash Register Standard is to:
- Serve as an export format for cash register data after a request from the Norwegian Tax Administration or other parties.
- Serve as a format for moving data when changing cash register systems or software.
- Serve as a format for moving data from cash register systems to other financial systems, such as accounting software, tax computation systems, business intelligence software, etc.
The introduction of the standard format makes it easier for businesses to submit cash register data to public authorities when requested to do so. It will also be easier to perform internal audits and analyze and share data with others, such as external auditors or between different cash register systems. The obligation to store documents will become easier to fulfill because a SAF-T file meets the requirements for the storage of cash register data, as long as the file can show the specifications necessary for required reporting.
System suppliers must adjust their cash register systems so they support the new standard for customers who wish to use the system to produce and submit their cash register data in SAF-T format. The Norwegian Tax Administration provides documentation and guidance for implementing the SAF-T Cash Register standard. The documentation includes general information, technical descriptions of data elements with examples, diagrams, code lists, and XML schemes. This documentation can be found here.
Other news from Norway
Foreign Companies Operating in Norway: Registration Rules and the Role of the D Number
Norway
Author: Ivana Picajkić
Foreign businesses operating in Norway must register with the Brønnøysund Register Centre to obtain a Norwegian organisation number, typically as a Norwegian-registered foreign company (NUF), even if they do not have a physical presence in the country but employ staff there. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Norway: Altinn Introduces Email Login to Improve Access for Users
Public
Norway
Author: Ivana Picajkić
Norway
Author: Ivana Picajkić
Norway’s Altinn portal has introduced an email-based login to improve secure access for users without a national ID number, with existing non-ID login methods remaining valid until 19 June 2026, after which a new email-based account will be required. Norway’s digital government portal Altinn has introduced a new login option that allows users to sign in using their email address. The feature... Read more
Norway: VAT Framework Overview
Public
Norway
Author: Ivana Picajkić
Norway
Author: Ivana Picajkić
Norway operates a high VAT system with a 25% standard rate and reduced rates for food, transport, accommodation, and cultural services, applying equally to domestic and foreign businesses once turnover exceeds NOK 50,000. While outside the EU, Norway closely aligns with European VAT principles, enforces strong digital compliance (cash registers, SAF-T, postponed import VAT), and is moving toward m... Read more
Norwegian Parliament Sets VAT Rates for 2026
Norway
Author: Ivana Picajkić
The Norwegian Parliament (Storting) has adopted its annual VAT resolution for the 2026 budget year, confirming that the general VAT rate will remain at 25% from 1 January 2026, alongside existing reduced rates. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Reminder: Norway Moves Toward Mandatory E-Invoicing and Digital Bookkeeping
Public
Norway
Author: Ivana Picajkić
Norway
Author: Ivana Picajkić
Norway has launched a consultation on introducing mandatory digital bookkeeping and B2B e-invoicing, led by the Norwegian Ministry of Finance, with the aim of modernising accounting, reducing administrative burdens, and improving transaction traceability. Under the proposal, businesses would be required to send e-invoices from 1 January 2028 and receive e-invoices and maintain digital records from... Read more
Norway: Businesses Must Create Daily Z Reports, Printing Can Follow Later
Norway
Author: Ivana Picajkić
Under the new bookkeeping rules, businesses using cash register systems must prepare a daily cash settlement. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: EV-chargers from the Fiscalization Perspective in Norway
Norway
Author: Ivana Picajkić
The purpose of this document is to explain rules regarding the treatment of EV chargers for electric vehicles in Norway in relation to fiscalization. The document will explain whether they are subjects of fiscalization or not, whether there are some special rules and regulations, or if there are some special rules Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login