Richard Cornelisse

Norway SAF-T delayed to 2020

In Indirect Tax Strategic Plan on 29/01/2018 at 11:39 am

Norway has announced to introduce an on-demand mandatory Standard Audit File for Tax (‘SAF-T’) requirement for taxpayers starting from 1 January 2020.

The introduction was scheduled for 2018. SAF-T is a voluntary format for providing the Norwegian tax authorities with details of tax transactions since 2017.

Although introduction has been delayed one of our clients had to provide the files already when an audit was announced in 2017. From a risk management and audit defense perspective it is therefore still important to be ready in time.

Read more: Norway SAF-T delayed to 2020

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