Norway is now to introduce an on-demand mandatory Standard Audit File for Tax (‘SAF-T’) requirement for tax payers starting from 1 January 2020

-Norway is now to introduce an on-demand mandatory Standard Audit File for Tax (‘SAF-T’) requirement for tax payers starting from 1 January 2020. The introduction of the electronic tax transaction data reporting was scheduled for 2018. SAF-T has however been a voluntary format for providing the Norwegian tax authorities with details of tax transactions since 2017.

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