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:
2077
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.
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