Norway: SAF-T Accounting Version 1.4 Released, Mandatory From January 2027

On 30 April 2026, the Norwegian Tax Administration (Skatteetaten) released version 1.4 of the SAF-T Financial (SAF-T Regnskap) standard.

The new schema becomes mandatory for financial years beginning on or after January 1, 2027, with voluntary early adoption permitted. Version 1.30 remains valid for financial years up to and including 2026; version 1.20 was valid only through financial year 2024, having been superseded when v1.30 became mandatory on January 1, 2025.

Background

Norway introduced SAF-T Financial as an on-demand submission requirement in 2020: bookkeeping-obligated entities must be able to produce a standardized XML export of accounting data when requested in connection with an audit or control. The format underpins the Tax Administration's data-driven audit strategy and also feeds the VAT return structure based on SAF-T tax codes in use since 2022.

Norway is simultaneously advancing mandatory B2B e-invoicing from 2027 and digital bookkeeping requirements toward 2030, making the SAF-T upgrade part of a broader digital compliance acceleration.

The Schema Update

SAF-T Financial v1.4 updates the schema and technical documentation for the accounting export. The version is fully backward compatible, allowing businesses to transition without disrupting existing reporting processes. The phased approach, with v1.3 accepted through the financial year 2026 (v1.2 having been retired at the end of 2024) and v1.4 mandatory from 2027, gives businesses a defined window to upgrade extraction logic, mappings, and validation routines.

Scope

The requirement applies to entities with bookkeeping obligations in Norway that maintain electronic accounting records, including Norwegian subsidiaries and branches of foreign groups and, in practice, many foreign entities VAT-registered in Norway.

The SAF-T file must be producible on demand; there is no periodic filing obligation. Entities with an annual turnover below NOK 5 million are exempt from the SAF-T requirement, unless their bookkeeping information is available electronically, in which case the obligation applies.

Timeline

April 30, 2026: SAF-T Financial v1.4 published; voluntary adoption possible immediately.
Through financial year 2026: Version 1.3 remains valid; version 1.2 was valid only through financial year2024.
Financial years from January 1, 2027: Version 1.4 becomes the mandatory standard.

Businesses Affected

All bookkeeping-obligated businesses in Norway using electronic accounting systems, in particular multinationals running SAP or other central ERPs where SAF-T extraction is configured once and reused across audits. Software vendors and shared service centers producing SAF-T files for Norwegian entities must certify their solutions against the v1.4 schema.

Required Actions

Obtain the v1.4 schema and documentation from Skatteetaten and assess changes against your current SAF-T extraction.
Update ERP mappings, master data fields, and validation routines; test generated files against the official schema.
Decide whether to adopt v1.4 early or align the upgrade with the fiscal year 2027 start.
Coordinate with the parallel Norwegian e-invoicing and digital bookkeeping roadmap to avoid duplicated system changes.

Practical Implications

Because SAF-T Norway is produced on demand, weaknesses often surface only during an audit, when remediation time is short. The v1.4 transition is the natural moment to re-validate the completeness and reconciliation of SAF-T output against the general ledger and VAT returns.

Standardized, higher-quality SAF-T data also strengthens the Tax Administration's analytics capabilities, so inconsistencies between SAF-T files, VAT returns, and e-invoicing data will become easier for the authority to detect.

Expected Next Steps

Skatteetaten is expected to publish supporting technical guidance and validation resources ahead of the 2027 effective date. Businesses should also monitor the confirmed Norwegian mandatory B2B e-invoicing timeline from 2027 and digital bookkeeping requirements toward 2030, which will progressively interconnect with SAF-T data quality.

The Storting has adopted amendments to the Bookkeeping Act (Prop. 44 L (2025-2026)) confirming this roadmap: mandatory issuance of structured B2B e-invoices from January 1, 2027, and mandatory receipt of e-invoices together with digital bookkeeping systems from January 1, 2030.

How Can KGT Support You?

KGT has delivered SAF-T solutions to multinationals since the earliest SAF-T mandates and provides SAP add-ons that generate, validate, and reconcile SAF-T files directly from SAP ECC and SAP S/4HANA. KGT also implements and supports SAP Document and Reporting Compliance (SAP DRC) for statutory and transactional reporting. Our combined tax and SAP expertise helps ensure schema upgrades are absorbed without disruption to existing compliance processes. Contact KGT to plan your transition.

Official sources

This publication is provided for general informational purposes only and does not constitute tax, legal, or professional advice.

Country update for Norway

01 June 2026

Stay informed about the latest indirect tax developments in Norway, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.

These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in Norway.