Norway
Mandatory Updated 2026-01-15
Baseline
SAF-T Financial — Norwegian Standard Audit File
Norway mandates SAF-T Financial for all VAT-registered businesses. The file must be available on request from the Skatteetaten (Norwegian Tax Administration) and covers the complete general ledger, customer/supplier master data, and VAT coding. Norway's implementation is considered one of the most comprehensive SAF-T schemas globally.
Key Dates
Jan 2020SAF-T Financial mandatory for all VAT-registered businesses
2022Skatteetaten enhanced validation tools and reporting requirements
Who is in scope
All VAT-registered entities maintaining accounting records in Norway.
Process
Accounting system generates SAF-T Financial XML on request -> submitted to Skatteetaten during audits or when requested -> Skatteetaten validates against Norwegian chart of accounts mapping.
Official Sources
Stay informed on Norway
Get notified when mandates change or new practical insights are added.