Norway requires SAF-T Financial version 1.40 from 1 January 2027
This page records one dated change. For the rules in Norway as they stand today, see the Norway guide →
- Jurisdiction
- Norway
- Tax
- VAT
- Change type
- Compliance
- Status
- Enacted
- Impact
- Plan ahead
- Effective
- 1 January 2027
- Authority
- Skatteetaten (Norwegian Tax Administration)
- Systems
- ERP, Reporting
- Verified
- Fetched from official source · high confidence
Norwegian bookkeeping entities and accounting software vendors producing SAF-T Financial exports.
Confirm the accounting/ERP system can export SAF-T Financial 1.40 before accounting periods starting 1 January 2027.
ERPReporting
The Norwegian Tax Administration states that SAF-T Financial version 1.40 is required from 1 January 2027 (usable earlier), with versions 1.20 and 1.30 usable only for financial year 2026 and earlier. SAF-T Financial is the standardised accounting-data export format that bookkeeping entities must produce for the Tax Administration on request. SCOPE NOTE: accounting-data format, not a VAT rule as such.
What changed in detail
The Norwegian Tax Administration states that SAF-T Financial version 1.40 is required from 1 January 2027, and can be used earlier. Versions 1.20 and 1.30 may be used only for financial year 2026 and earlier.
SAF-T Financial is the standard file format for accounting data. This is an accounting-data format requirement and not a VAT rule as such.
What it means
Accounting software vendors and in-house finance teams should confirm that their export produces version 1.40 by 1 January 2027. Since 1.40 can be used earlier, there is room to test before the cutover. The changeover follows the financial year, so exports for 2026 and earlier may still use 1.20 or 1.30, while later years need 1.40.
Proof
The new form (version name 1.40) is required from 1 January 2027, but can be used already now if preferable.
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