UPDATE: Norway confirm the introduction of a mandatory SAF-T file from January 2020


The Norwegian tax authorities have confirmed that the planned implementation of a mandatory SAF-T file will be further delayed until 1 January 2020.

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.