Norway SAF-T Update: Version 1.30 Mandatory from January 2025

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 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:

1. SAF-T Financial – Covers full accounting data (GL, invoices, tax info),

2. 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.