SAF-T Financial

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 has amended the Bookkeeping Regulation so the requirement to provide accounting data for bookkeepers who have the bookkeeping available electronically must disclose accounting data in a given standard format. The new section 7-8 comes into force the first period with financial reporting starting 1. januar 2020 or later. Until then the use of the SAF-T  scheme will be voluntary.

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

The enterprises with a bookkeeping obligation are only obliged to submit accounting information on SAF-T format when in relation to a potential control, and upon request by The Tax Administration


The introduction of the standard format will make it easier for those obliged to keep accounts to submit accounting records to public authorities upon request.

It will also be easier to perform internal control audits, and analyze and share data with others, such as external auditors or between different accounting systems.

The obligation to store the accounting information will be easier due to the fact that the SAF-T files will meet the requirements for storing this type of accounting information, presumed that the SAF-T file can produce all obligatory finacial reports. 

Producing SAF-T files

System suppliers must adjust their accounting systems so they support the new standard for customers who wish to use the accounting system to produce and submit their accounting information on SAF-T format.

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