Legislative Update for Norway SAF-T
Generate the SAF-T for Norway audit file using the 1.3 updated version of the technical specifications provided by the tax authority of Norway to report transactions in the calendar year 2025.
Compliance of the SAF-T report for Norway to the new legal requirement, starting January 1st, 2025. All Norway customers are obligated to report SAF-T under the new 1.30 Release specifications for 2025.
The transition to version 1.3 involves these technical and structural changes to the standard format.
- A new balance account structure for customers and suppliers.
- A new way of presenting VAT and analysis dimensions in transactions.
- Changing some voluntary elements to mandatory.
- Introduction of new fields.
- Several technical changes regarding data types and extension of the number of characters for several elements.
Additional changes are as follows:
- Change in the requirements for mapping the company’s own accounts to the standard
chart of accounts.
In previous versions, each company could choose between mapping its own accounts to the Norwegian standard chart of accounts or the chart of accounts in the given industry. In version 1.3, the company’s accounts must be defined based on the new specifications provided by the tax authorities. Under the new directions, the grouping category and grouping code hierarchy structure become mandatory elements, while the standard code field is removed.
- The XML structure has been updated to provide a more detailed level of information regarding supplier and customer balances. The new structure consists of distinct blocks for AccountID, opening debit balance, and closing debit balance, as well as AccountID, opening credit balance, and closing credit balance tags.
- AccountID associated with each transaction is considered when processing Payable invoices, Receivables transactions, receipt accounting, payment accounting, and fixed asset accounting, Each third party may have multiple account balances associated with their records, as long as these accounts are marked as control accounts for customers and suppliers.
Perform these actions:
- Adjust the Chart of Accounts and the current Hierarchy in order to accommodate the new directions in regard to the grouping category and category accounts. If you are using the standard account structure for your hierarchy, you have to change it to the new structure as the standard account is not going to be accepted for Release 1.3.
- Verify that all the Natural Accounts (and their combinations) that are used for customer or supplier balances are marked as control accounts before they are involved in any transaction.