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Public Norway Author: Kristina Dosen
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.
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Fiscal subject related

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Content accuracy validation date: 30.05.2023
Content accuracy validation time: 08:09h

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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.

 

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