Skatteetaten, the Norwegian Tax Administration, has confirmed that SAF-T Financial version 1.40 becomes the only valid format from 1 January 2027. Version 1.30, in force since 1 January 2025, remains accepted until 31 December 2026 (Skatteetaten, SAF-T Financial documentation). For businesses with operations in Norway, this version upgrade coincides with the simultaneous entry into force of mandatory B2B electronic invoicing via Peppol EHF 3.0, set for the same date.
Background: a periodically updated format within a mandatory framework since 2020
Norwegian SAF-T Financial has been mandatory since 1 January 2020 for all companies with annual turnover exceeding NOK 5 million (approximately EUR 430,000), according to Skatteetaten. The mechanism differs from periodic filing: the file is not automatically submitted to the tax authority, but produced on demand from Skatteetaten during a tax audit, via the Altinn portal. Companies typically have a short window to deliver the file once a request is received.
Version 1.40, whose technical documentation was updated on 31 August 2026 (Skatteetaten), maintains backward compatibility with existing data. ERP systems can begin producing v1.40 files immediately, without waiting for the deadline.
Source: VATupdate, 30 September 2026.
Impact for CIOs and CFOs: two simultaneous obligations on 1 January 2027
The 1 January 2027 date concentrates two distinct obligations for entities with operations in Norway.
SAF-T v1.40. Any ERP used in Norway for accounting purposes must be capable of exporting a v1.40-compliant file from that date. Local vendors — most notably Visma (Visma Business, Visma.net ERP), which dominates the Norwegian market, and Monitor G5 — have historically updated their SAF-T exports with each new national version. International vendors (SAP S/4HANA, Microsoft Dynamics 365) provide SAF-T compliance via their Norwegian localisation packs. Upgrading to v1.40 requires verifying the availability of these modules in the currently deployed version, rather than assuming an automatic update will arrive before the deadline.
Mandatory B2B e-invoicing via Peppol EHF 3.0. Simultaneously, Law 2026-06-19-39 (passed by the Storting on 20 June 2026, see our article Norway: Parliament Passes Mandatory B2B E-Invoicing from 2027) requires the issuance of B2B invoices in EHF Billing 3.0 format (the Norwegian profile of Peppol BIS Billing 3.0) from 1 January 2027. The combination of both obligations means that some ERP systems will need to handle the SAF-T module upgrade and the configuration of a Peppol connector or certified Access Point simultaneously.
Subsidiaries of international groups. For foreign companies with a subsidiary or permanent establishment in Norway, SAF-T 1.40 compliance applies to the local legal entity, regardless of the central ERP used. A group running SAP or Oracle at group level must ensure that its Norwegian instance has an up-to-date localisation module, or a qualified third-party SAF-T extraction tool.
What to watch
The timeline is tight. ERP upgrade projects in Norway that include SAF-T compliance testing typically require two to four months. A project launched after November 2026 will be under pressure to meet the 1 January 2027 deadline.
Risks in the event of a post-2027 tax audit. Skatteetaten can request a SAF-T file at any point during an audit. A company unable to produce a valid v1.40 file faces administrative penalties and an extended audit duration. The sanctions regime is defined in the Skatteforvaltningsloven.
The interplay with EHF 3.0 projects. The two workstreams — SAF-T v1.40 and Peppol e-invoicing — are often managed by separate teams within organisations: accounting for the former, IT and procurement for the latter. This split creates risk of timeline misalignment. Consolidating both projects within a single ERP compliance programme, under a single project owner, is the recommended approach for meeting the deadline.
Further reading: our guide to SAF-T and digital tax compliance in Europe, our article on mandatory B2B e-invoicing in Norway, and our overview of Nordic ERP vendors (Visma, Fortnox, Exact).
