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

Norway Updates SAF-T Financial to Version 1.40

The Norwegian Tax Administration (Skatteetaten) has revised and updated SAF-T Financial, introducing version 1.40. The new schema can be used immediately and becomes the only valid format from 1 January 2027, offering full backward compatibility with prior versions for a smoother transition. [skatteetaten.no], [fiscal-req…ements.com]
Older versions remain temporarily valid: version 1.30 may be used until 31 December 2026 (and for financial year 2026 and earlier), while version 1.20 was usable until 31 December 2024. The updated documentation and XSD schema were last updated 30 April 2026 and are available on GitHub. [skatteetaten.no], [github.com]
SAF-T Financial is an on-demand obligation—the file is submitted when Skatteetaten requests it, typically during an audit—applying to entities with bookkeeping obligations keeping electronic records, including foreign businesses with a Norwegian permanent establishment. Mapping, validation, and test evidence should now be prepared for 1.40. [s4fn.com], [skatteetaten.no]

Sources: Skatteetaten – SAF-T documentation · Fiscal Solutions · GitHub – SAF-T Financial v1.40 schema

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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