Norway’s updated SAF-T Financial version 1.30 became mandatory on January 1, 2025, introducing better alignment with EU standards and requiring businesses to enable two-way communication with public sector entities. All companies with electronic bookkeeping obligations, including foreign entities with a permanent establishment, must ensure their systems can generate valid SAF-T XML files and be ready to submit them upon request.
Norway SAF-T Update: Version 1.30 Mandatory from January 2025
Public
Norway
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
3090
Content accuracy validation date:
28.05.2025
Content accuracy validation time:
08:12h
Norway introduced an updated version of its Standard Audit File for Tax (SAF-T Financial) – version 1.30, which became mandatory on January 1, 2025. This format helps standardize how businesses report financial and tax data to authorities.
What is new in SAF-T 1.30?
- Improved alignment with the European EN 16931 standard,
- Required two-way communication with public sector entities,
- Visual file structure: Header, Masterfiles, GeneralLedgerEntries.
A grace period is in place to help businesses transition. Version 1.20 can still be used for older reporting periods.
What is SAF-T?
SAF-T (Standard Audit File for Tax) is an XML-based format for sharing accounting data with Norwegian tax authorities. It improves audit efficiency and tax transparency.
Who must comply?
- All companies with bookkeeping obligations using electronic systems,
- Foreign companies with a permanent establishment in Norway,
- Businesses with annual turnover over NOK 5 million,
- Exemptions: Small businesses with fewer than 600 vouchers or using manual accounting (e.g. spreadsheets).
Submission rules:
- SAF-T files are submitted on request (no fixed deadlines),
- Files can be uploaded manually or submitted via API through official tax portals,
- Businesses must ensure their accounting systems can generate valid SAF-T XML files.
Two types of SAF-T in Norway:
-
SAF-T Financial – Covers full accounting data (GL, invoices, tax info),
-
SAF-T Cash Register – Reports detailed sales and POS transactions.
Summary:
- SAF-T version 1.30 became mandatory on January 1, 2025,
- Businesses must ensure their systems are fully compliant with SAF-T requirements,
- They should be prepared to submit SAF-T files when requested by the tax authorities,
- All submissions must follow the structured XML format to remain compliant and avoid potential penalties.
Other news from Norway
Norway Updates Access Rules in the New Altinn
Public
Norway
Author: Ivana Picajkić
Norway
Author: Ivana Picajkić
Norway has updated access rights in the new Altinn system, meaning some company roles will no longer automatically receive the same digital authorization as before. Businesses should check who has Main administrator rights and ensure the correct users are manually granted the necessary access packages. Norway has updated how access rights are handled in the new Altinn system. In the new Altinn, s... Read more
Norway to Shut Down Old Altinn Portal in June 2026: Users Urged to Act Now
Norway
Author: Ivana Picajkić
Altinn users must complete unfinished forms by May 31, 2026, before the old system shuts down. Review powers of attorney and access permissions in the new system. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: E - invoicing System in Norway
Norway
Author: Ivana Picajkić
The purpose of this document is to describe how electronic invoices are handled in Norway. This document explains e-Invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Norway. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Norway: E-Invoicing System Overview
Public
Norway
Author: Ivana Picajkić
Norway
Author: Ivana Picajkić
Norway mandates e-invoicing for transactions with public authorities using the Peppol network and the EHF format aligned with EN 16931, ensuring standardized and automated invoice exchange. Looking ahead, proposed reforms would extend mandatory e-invoicing to B2B transactions by 2028 and require full digital bookkeeping by 2030, further advancing Norway’s digital tax ecosystem. Norway continues to... Read more
Norway Moves Toward Mandatory Digital Accounting and E-Invoicing Framework
Norway
Author: Ivana Picajkić
Norway is advancing a major digital reform by proposing mandatory e-invoicing for B2B transactions from January 1, 2027 and fully digital accounting systems from January 1, 2030, as part of a broader shift toward end-to-end digital financial processes. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
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