Norway’s tax authority, Skatteetaten, has confirmed that SAF-T Financial version 1.40 will become the only accepted format from 1 January 2027 (Skatteetaten, official documentation, updated 31 August 2026). Version 1.30, in force since 2025, remains valid until 31 December 2026 — but exclusively for fiscal years 2026 and earlier. After that date, any file submitted during a tax audit must comply with the new XML schema.
Background: SAF-T on demand, not on a recurring schedule
Unlike monthly VAT returns or annual filings, the Norwegian SAF-T (SAF-T Regnskap) is not a periodic submission. Companies in scope must be able to produce the XML file on request, exclusively when Skatteetaten initiates a tax inspection, through the Altinn portal (Sovos, SAF-T Norway compliance guide).
Two thresholds trigger the obligation:
- Annual turnover exceeding NOK 5 million, or
- More than 600 accounting entries processed per year (invoicedataextraction.com, Norway SAF-T Requirements)
Businesses below both thresholds remain exempt, unless they maintain electronic accounting. In practice, virtually every Norwegian SME running an ERP falls within scope.
Version 1.40 replaces 1.30 with full backwards compatibility: data from prior fiscal years (2026 and earlier) can still be exported in v1.30 or v1.20. Only data from 1 January 2027 onwards must strictly follow the v1.40 schema.
Impact on businesses and their ERP systems
For any CIO or CFO operating in Norway — whether a local company, a European group subsidiary, or an accounting services provider — the challenge is threefold.
ERP export update. Your accounting software must be able to generate an XML file compliant with the v1.40 schema. This is not a manual configuration change: it requires a vendor release. If your ERP has not published a SAF-T v1.40 release note before end of 2026, contact your implementation partner. SAP S/4HANA includes a documented SAF-T Norway module (SAP Community); other vendors such as Visma, Tripletex, and Duett each need to confirm their individual roadmaps.
Two regulatory mandates arriving simultaneously. The 1 January 2027 deadline is not only about SAF-T. The B2B e-invoicing mandate (Act 2026-06-19-39 approved by the Storting) takes effect on the same date: all companies subject to Norwegian bookkeeping law must issue their B2B invoices in EHF 3.0 format via the Peppol/ELMA network (GroupSeres, Norway confirms B2B e-invoicing in 2027). This is not a coincidence — both obligations are part of Skatteetaten’s digital tax strategy, deliberately aligned with European ViDA standards even though Norway, as an EEA member rather than an EU member state, is not formally bound by them.
Audit risk in the gap between 1 January 2027 and your software update. SAF-T is only requested during an inspection — but if Skatteetaten contacts you and your ERP can only produce a v1.30 file, you face procedural complications. The response window during an audit is typically a matter of weeks, not months. Validating your export compliance before December 2026 is the safer path.
What to monitor going forward
Looking ahead to 2030: a third Norwegian compliance obligation is on the horizon — fully electronic bookkeeping and mandatory e-invoice reception by 1 January 2030 (GroupSeres, ibid.). For businesses evaluating a new ERP or a cloud migration in 2026–2027, this requirement should be factored into the initial scope and RFP criteria.
On the immediate timeline: Skatteetaten has not announced any grace period for companies non-compliant with v1.40 beyond 31 December 2026. Any official communication from the tax authority on this point warrants active monitoring.
For broader context on Norway’s regulatory landscape, read our analysis of the Norway B2B e-invoicing mandate 2027 — Peppol/EHF obligation and our ERP market guide for Finland 2026 to compare how neighbouring Nordic countries are addressing the same fiscal digitalisation pressures.
