UPDATE: Norway propose to introduce mandatory SAF-T filing from January 2018

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.

LATEST NEWS

ECOFIN agrees a draft directive on the 2028 proposed...

During May 2025, the Economic and Financial Affairs Council (ECOFIN) agreed a draft directive relating to the VAT rules for distance sales of imported goods...

SEE MORE
VAT news
LATEST NEWS

Philippines implements VAT on e-services provided by...

The Bureau of Internal Revenue (BIR) recently published Revenue Memorandum Circular No. 47-2025, this gives further detailed guidance relating to the...

SEE MORE
VAT news
LATEST NEWS

REMINDER: Estonia standard VAT rate increases to 24%...

From 1 July 2025, Estonia will increase its standard VAT rate from 22% to 24%. The reduced VAT rates will also increase from 9% to 13% and from 5% to...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.