Norway: SAF-T Financial Version 1.40 Becomes Mandatory from January 2027

Norway will require SAF-T Financial version 1.40 for accounting periods beginning on or after January 1, 2027. The update changes the required accounting data export format but does not introduce periodic SAF-T reporting. Businesses and software providers should review their systems before the deadline.

The Norwegian Tax Authority has confirmed that SAF-T Financial version 1.40 will become mandatory from January 1, 2027, replacing previous versions for accounting periods beginning on or after that date.

The updated technical documentation was published on August 31, 2026, while businesses can already begin using the new version voluntarily.

The change does not introduce a new reporting obligation. Norway has required businesses within scope to be able to produce accounting data in the Standard Audit File for Tax (SAF-T) format since January 1, 2020.

Instead, the update concerns the structure and technical format of accounting data that businesses must be able to export from their accounting systems when requested by the Tax Authority.

For retailers, accounting software providers and ERP system vendors, the main consideration is ensuring that their systems can generate files compliant with version 1.40 for the relevant accounting periods.

The Norwegian Tax Administration has confirmed the following transition:

• SAF-T Financial 1.40: May already be used voluntarily and becomes mandatory for accounting periods beginning on or after January 1, 2027.
• SAF-T Financial 1.30: Remains available for accounting periods before 2027.
• SAF-T Financial 1.20: May continue to be used for earlier accounting periods where applicable.
• According to the Tax Authority, version 1.40 provides backward compatibility. Businesses may therefore adopt the new format before the mandatory date without waiting until the beginning of 2027.

Importantly, the January 2027 deadline concerns the accounting period covered by the file, rather than requiring all previously recorded accounting information to be converted into version 1.40.

Businesses may continue using the appropriate previous versions when exporting accounting data for earlier periods.

Impact on retailers and software providers

For retailers operating in Norway, the change primarily concerns the accounting and ERP systems used to record and maintain financial information.

The new version does not introduce additional requirements for issuing Fiscal Receipts or change the existing cash register procedures.

SAF-T Financial should not be confused with SAF-T Cash Register, which is a separate data format concerning information recorded by cash register systems.

Where retail transaction information is transferred from a POS system into an ERP or accounting solution, businesses should verify that the accounting system can correctly export the recorded information in the required SAF-T Financial format.

For ERP and accounting software providers, the update requires a review of export functionality against the published version 1.40 specifications.

What should businesses prepare?

Businesses subject to Norwegian bookkeeping obligations should confirm that their accounting or ERP software supports SAF-T Financial version 1.40 before January 1, 2027.

Where the functionality is not yet available, they should contact their software provider to establish when the updated export will be implemented.

Software providers should review the official XML schema, updated technical documentation and code lists, and test whether the generated files contain complete and correctly structured accounting information.

Retailers using integrated POS and ERP solutions should also check that the transaction information transferred into their accounting system remains complete and correctly mapped.

No periodic SAF-T submission is required as a result of this change. The obligation remains to maintain the capability to generate and provide compliant accounting information when requested.

The main implementation risk concerns businesses that rely entirely on their software providers for SAF-T compliance without verifying which format their systems currently support.

A system that can generate SAF-T Financial 1.30 files may require an update before it can correctly export accounting information for periods beginning in 2027.

The principal legal basis is the Tax Authority website with information about SAF-T formats and the confirmation that version 1.40 becomes the mandatory format for accounting periods beginning on or after January 1, 2027. Source

Ivana Picajkić, Medior Legal Consultant at Fiscal Solutions

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