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Norway — SAF-T Financial v1.40 mandatory from 1 January 2027

Summary
  • The Norwegian Tax Administration has revised SAF-T Financial; version 1.40 becomes the only valid format from 1 January 2027 (usable already now, fully backwards-compatible), while v1.30 is valid until 31 Dec 2026. [skatteetaten.no]
  • This aligns with Norway’s newly enacted mandate (Law 2026-06-19-39): mandatory B2B e-invoicing from 1 January 2027 and compulsory digital bookkeeping/e-invoice reception from 1 January 2030[kpmg.com]
  • The model is a decentralised Peppol 4-corner system using the national ELMA registry — positioning Norway (an EEA, non-EU state) as a ViDA-aligned early mover. [vatupdate.com]
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