Norway requires SAF-T Financial version 1.40 from January 2027
Norway's tax authority requires SAF-T Financial version 1.40 from 1 January 2027. Businesses can use it now. Versions 1.20 and 1.30 stay valid for financial year 2026 and earlier.
The Norwegian Tax Administration (Skatteetaten) requires SAF-T Financial version 1.40 from 1 January 2027. Businesses can use the new version now. Versions 1.20 and 1.30 can still be used for financial year 2026 and earlier.
Skatteetaten has revised and updated SAF-T Financial. The new version 1.40 is required from 1 January 2027 and will be the only valid format from that date.
Businesses can use version 1.40 now. According to Skatteetaten, the new version supports full backward compatibility. The old versions 1.20 and 1.30 can still be used for previous years, meaning financial year 2026 and before.
Transition timeline
Skatteetaten lists these dates:
- Version 1.20 can be used until 31 December 2024
- Version 1.30 can be used until 31 December 2026
- Version 1.40 can be used now and is the only valid format from 1 January 2027
Skatteetaten published the general documentation and the technical description for version 1.40 on 31 August 2026.
What this means
The change does not create a new reporting duty. Norway’s SAF-T Financial requirement has applied since 2020, according to tax technology provider SNI Technology. Version 1.40 updates the format that accounting systems must be able to produce.
SAF-T Financial files are not filed on a fixed schedule. Businesses provide the file to Skatteetaten on request, typically during a tax audit or control.
Businesses should check that their ERP or accounting software supports version 1.40 before 2027. Software vendors should plan their testing to match.