Fiscal subject related
The SAF-T export file contains detailed information about a business's sales transactions, including the date and time of the transaction, the value of the transaction, and the VAT rate applied. The file also includes information about any returns, discounts, or refunds that were issued.
The Norwegian Tax Administration has provided guidance on generating the SAF-T files via technical documents describing the creation of the SAF-T file with examples. This document is available on our fiscal portal in English.
Other news from Norway
Norway: Stored Receipts Must Be Closed Before Day-End
Norway
Author: Ivana Picajkić
The Norwegian Tax Administration mandates that businesses finalize all sales before issuing a daily Z report. Read more
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Already subscriber? LoginReminder: Norway’s Strict Rules on Invoices
Norway
Author: Ivana Picajkić
The Norwegian Tax Administration has reiterated that invoice numbers must not be altered and may only be generated through certified invoicing software or pre-printed forms bearing the seller’s enterprise details. Read more
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Already subscriber? LoginNorway: Bergen seeks permission for Sunday shopping
Norway
Author: Ivana Picajkić
Bergen and Oslo are seeking national approval to allow Sunday shopping, aiming to meet tourist demand while challenging Norway’s tradition of keeping shops closed on Sundays Bergen’s city council has voted to apply for national recognition as a “typical tourist destination.” If approved, this would allow shops in certain parts of the city to open on Sundays. Oslo has made the sa... Read more
Norwegian Tax Administration Clarifies: Bookkeepers Cannot Develop Their Own POS Systems
Norway
Author: Ivana Picajkić
The Norwegian Tax Administration has clarified that businesses subject to bookkeeping obligations cannot issue product declarations for POS systems they develop themselves, as only independent suppliers are authorized to do so under the Cash Register Systems Act. Let's find out what elese do you need to know! Read more
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Already subscriber? LoginNorway: The New Altinn Portal – Simpler, Safer, more Modern
Norway
Author: Ivana Picajkić
Norway is rebuilding the Altinn portal with a modern platform that offers stronger security, simpler design, mobile-friendly access, and improved integration options for professional systems. The rollout will be gradual, starting this autumn with a new inbox and system access features, while ensuring continuity with the existing portal during the transition. Altinn has served citizens and business... Read more
Norway’s Simple VAT Scheme for Online Sales (VOEC)
Norway
Author: Ivana Picajkić
Norway’s VOEC scheme (“VAT on E-Commerce”) allows foreign sellers of low-value goods (under NOK 3,000) to charge Norwegian VAT at checkout instead of leaving customers to pay it at the border. This simplifies B2C sales by avoiding customs checks, double taxation, and carrier handling fees, ensuring faster and cheaper delivery. Read more
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Already subscriber? LoginNorway Plans Full Digital Accounting and E-Invoicing by 2030
Norway
Author: Ivana Picajkić
Norway plans to mandate electronic invoicing from January 2028 and digital accounting systems by January 2030 for all businesses under accounting obligations. Although e-invoicing is currently voluntary for B2B transactions, Norway has long enforced it in the public sector and aligns with EU standards like EN 16931 and PEPPOL BIS 3.0. Read more