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.
Find out more about VAT in Norway