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Norway: Updated standard audit file for tax reporting standard

Updated standard will be mandatory for reporting periods after January 1, 2025.

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December 12, 2024

The tax authority (Skatteetaten) has introduced an updated standard audit file for tax (SAF-T) reporting standard in Norway (version 1.30), which will be mandatory for any reporting periods after January 1, 2025.

  • The new standard significantly changes the way in which information is displayed in the file as it relates to opening and closing balances for customers, suppliers, and accounts. Further structural changes are made to the display of tax information online items, as well as changes to the maximum field length for various information, such as addresses. 
  • Furthermore, usage of the standard chart of accounts is no longer possible, and all account mappings need to be done to the business statement.

Read a December 2024 report prepared by the KPMG member firm in Norway

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