Norway had announced that the standard audit file for tax ("SAF-T") requirements for taxpayers will become mandatory at January 1, 2018.

However, the changes in legislation have not been formally adopted by the Ministry of Finance, which means that the implementation will most likely be postponed to January 1, 2019.

Until then, the SAF-T scheme will remain voluntary.

14 Nov 2017 at 5:02 pm

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Norway SAF-T most likely postponed to January 1, 2019