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


The Norwegian tax authorities have recently stated that they plan to make standard audit file (SAF-T) reporting mandatory for all businesses from 1 January 2018.

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 being used for the exchange of data in several EU countries including Poland.

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