Norway's SAF-T Financial v1.30 now mandatory; on-demand audit submission model in effect
Norway's tax authority made SAF-T Financial v1.30 mandatory from 1 January 2025. The schema is not backwards-compatible and requires new chart-of-accounts mapping. Files are submitted on demand during tax audits.
Norway’s Skatteetaten made SAF-T Financial v1.30 mandatory for accounting periods from 1 January 2025. The update is not backwards-compatible and requires entities to map to the standard chart of accounts or use a business specification. Foreign VAT-registered businesses in Norway must ensure their ERP can export compliant files.
Mandatory scope and submission model
SAF-T Financial is mandatory for all Norwegian enterprises with digital bookkeeping. The filing threshold applies to businesses with turnover greater than NOK 5 million or more than 600 vouchers per year, for periods from 1 January 2020 onwards. Files are submitted on demand via Altinn during a tax audit, not on a regular schedule.
Foreign businesses taxable in Norway or VAT-registered in the Norwegian VAT Register fall within scope. This includes entities registered for VAT only, with no permanent establishment in Norway.
Version 1.30 changes
Skatteetaten published v1.30 in March 2024, effective for accounting periods from 1 January 2025. Version 1.20 remains valid only for prior years; v1.30 is not backwards-compatible.
Key changes in v1.30 include:
- Extended data fields
- New chart-of-accounts mapping requirements
- Balance account restructuring for customer and supplier accounts
Entities must now map to the standard chart of accounts as redefined by the tax authority, or use the business specification in the tax return. The option to link to the 2- or 4-digit standard has been removed.
Readiness challenge for foreign entities
Norway’s on-demand submission model creates a significant compliance risk. Mapping errors can remain undetected for years until an auditor requests a file during an audit.
Foreign VAT-only registered entities, including Swiss VAT entities registered in Norway, must ensure their ERP can export a compliant v1.30 SAF-T file covering Norwegian VAT codes and accounts. Vendors and service providers should verify their systems support the new schema before the deadline.