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Norway Mandates SAF-T Financial 1.40 from January 2027

  • Norway will make SAF-T Financial version 1.40 mandatory for accounting periods beginning on or after January 1, 2027.
  • The change updates the required accounting data export format only; it does not create a new periodic SAF-T filing obligation.
  • Versions 1.30 and 1.20 remain usable for earlier accounting periods, and version 1.40 may be used voluntarily before 2027.
  • Businesses, retailers, and software/ERP providers should ensure their systems can generate compliant SAF-T Financial 1.40 files by the deadline.
  • The rule affects accounting/ERP exports, not fiscal receipts or cash register procedures, and is separate from SAF-T Cash Register.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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