Norwegian SAF-T confirmed for Jan 2020
Norway has finally confirmed that January 2020 will be the implementation date for the mandatory SAF-T files.
This date has been previously delayed in two occasions. It was initially planned for January 2017, then delayed to 2018 and 2019. The latest tax authorities´ announcement have set the deadline on 1 January 2020.
Norwegian SAF-T will be an on-demand file. This means that it will not be required monthly in quarterly as it happens in other jurisdictions. The SAF-T file in Norway will only be sent to the tax authorities upon their request.
Businesses with a turnover below 5 million NOK will not be required to submit the SAF-T file.
It is not yet confirmed if non-established companies will be required to submit SAF-T files in case of a tax inspection. The content of this file implies that it will be required only from established entities, as information such as General ledger, Subsidiary ledger and Cash register data must be included in the file. However, no confirmation has been issued yet about the requirement for non-established, VAT registered companies.