30 November 2017
The Norwegian tax authorities look likely to delay the implementation of mandatory SAF-T files until at least 2019.
Last month the Norwegian tax authorities indicated that they plan to make the standard audit file (SAF-T) reporting mandatory for all businesses from 1 January 2018. However, changes to the legislation governing this have yet to be proposed and are now unlikely to be in place to meet the 2018 deadline.
The SAF-T file was introduced on a voluntary basis in the country from January 2017 and is a way for the tax authorities to exchange VAT data with businesses in a more secure, accurate and efficient way. These files are already in use in several EU countries including Poland, Portugal, Austria, Luxembourg, France and Lithuania.
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