Published: 30 September 2026
The Norwegian Tax Administration, Skatteetaten, has confirmed that SAF-T Financial version 1.40 will become mandatory for accounting periods beginning on or after 1 January 2027. Businesses may already adopt the new version voluntarily.
Norway’s SAF-T Financial requirement has applied since 2020, so the 2027 change does not introduce a new reporting obligation. Instead, it updates the version businesses must be able to generate from their accounting systems.
The requirement generally applies to businesses subject to Norwegian bookkeeping rules that maintain accounting information electronically. Businesses with turnover below NOK 5 million may benefit from an exemption in certain cases.
SAF-T Financial is not submitted periodically. Businesses provide the file to Skatteetaten upon request, typically during a tax audit or control.
Version 1.40 introduces updates to the SAF-T structure and accounting data requirements. Businesses should therefore review whether their ERP or accounting software supports the new version and complete the necessary testing before the 2027 accounting period begins.
