SAF-T Financial

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SAF-T Financial is a standard format used in the exchange of accounting data. SAF-T, or Standard Audit File-Tax, is the result of a joint development collaboration between the business community, the accounting sector and the Norwegian Tax Administration, based on a recommendation by the OECD. 

The Ministry of Finance is considering a proposal that the requirement of providing accounting data for bookkeepers who have the bookkeeping available electronically must disclose accounting data in a given standard format.

Until there is a decision from the Ministry of Finance, the scheme will be voluntary.

Businesses with less than NOK 5 million in turnover, or fewer than 600 documents a year, are exempt from this requirement. However, if these businesses do have bookkeeping information electronically available, the requirement will apply to them.


The introduction of the standard format will make it easier for those obliged to keep accounts to submit accounting records to public authorities when requested to do so.

It will also be easier to perform internal audits, and analyse and share data with others, such as external auditors.

In the long run, the standard will make it easier to keep accounting records.

Updating accounting systems

System suppliers must adapt their accounting systems so that they support the new standard. Businesses with bookkeeping obligations must make sure that they use updated accounting systems.

You will find more information about SAF-T Financial and SAF-T Cash Register under documentation.

If you have not found an answer to your query, you can send an e-mail to:

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