Norway – SAF-T introduction probably postponed till 1 of January 2019

Referring to the last information about SAF-T, I would like to come back with an update:

The Norwegian Tax Authorities have published a new statement about the possible full implementation of the SAF-T in Norway (not only as a voluntary scheme).Read More »

Norway – SAF-T status update

The Standard Audit File for Tax is increasingly adopted within European countries. Even if SAF-T in Norway has been subject to preparatory works and an ongoing debate since 2014, it still raises a lot of questions due to lack of information from the tax authorities.Read More »

SAF – T Standard Audit File for Tax


The objective of a tax audit is to confirm or deny that the business has paid the correct amount of tax at the right time in line with domestic law. The days when an audit was carried out based on spot checks are over, we have already entered the age of computer-assisted audit some years ago. The future will be based on checking complete data based on comprehensive software tests. One of the steps in this direction is the obligation of providing complete data in certain format known as SAF-T.

The Standard Audit File for Tax Schemas have been designed as an international standard of best practice by the OECD. It defines the minimum necessary to extract meaningful information from a business accounting system. SAF-T is a standard of exporting accurate tax accounting data in a format that can be easily read by tax authorities.Read More »