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. 

SAF-T: New form and updated documentation

SAF-T Financial has been revised and updated. The new form (version name 1.30) is required from 1 January 2025, but can be used already now if preferable. The new form does not offer full back compatibility because of the scope of the changes made. The old form (version 1.20) can still be used for previous years (financial year 2024 and before). 

The Ministry of Finance has determined that enterprises with a bookkeeping obligation that have their accounting information available digitally, must be able to reproduce (export) these in a specific, standardised data format. This standard was determined by the Directorate of Taxes on 23 March 2018 (pursuant to section 7-8, subsection 2, of the Regulations relating to Bookkeeping). This obligation comes into effect for the accounting period starting 1 January 2020 or later.

Enterprises with less than NOK 5 million in turnover are exempt from the requirement. However, if these enterprises do have accounting information that is available digitally, the requirement will apply to them.

Only in the event of an audit is an enterprise with a bookkeeping obligation obliged to submit the SAF-T file to the Tax Administration.


The introduction of the standard format makes it easier for enterprises with a bookkeeping obligation 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 or between different accounting systems.

The obligation to store documents will become easier to fulfil because a SAF-T file meets the requirements for the storage of accounting records, as long as the file can show the specifications necessary for required accounting reporting.

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.