Norway delays on-demand SAF-T implementation at least until 2020

Norway has delayed the implementation of on-demand SAF-T until 1 January 2020 or later.

8 May, 2018


Until then, the on-demand SAF-T scheme will remain voluntary. The mandatory SAF-T submission will apply to businesses with an annual turnover of at least NOK 5 million (around €521.000). Businesses which have bookkeeping information electronically available will also be required to comply with the SAF-T standard, regardless of their annual turnover. The SAF-T files have to be submitted to the Norwegian tax authorities only upon request in case of a tax audit.

SAF-T in Europe

The OECD proposed a standardised format for relevant Accounting information for tax audit purposes. This so called SAF-T, Standard Audit File for Tax, would be submitted to the National tax authorities by companies upon request. Several countries have now converted SAF-T into a periodical obligation, as opposed to an on-demand requirement from the authorities in case of a tax inspection.

In general, SAF-T files are created by exporting the data directly out of the ERP-system. In some cases there also might be the possibility of creating and submitting the data via a third-party software which is certified to perform these actions.

Although the SAF-T was planned as a standardised xml-based format, National tax authorities  require different information in diverse format. Hence, companies will have to implement a different approach in each country where SAF-T files are required. Until now Portugal, Luxembourg, France, Lithuania and Austria have implemented this format.

Marosa can help you complying with the SAF-T requirements in all European countries. We have an automated solution to convert your book of invoices issued and received into the relevant format required by each country. Contact us to receive more information about our tax technology solution on SAF-T obligations.


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