Norway
The SAF-T requirement in Norway mandates businesses with significant turnover or transaction volume to submit accounting data in a specific format, with submissions processed through the Altinn portal.
The SAF-T requirement in Norway applies to businesses with a turnover above NOK 5,000,000 or more than 600 transactions per year.
Submission Procedure
SAF-T Financial- Not submitted regularly, only provided upon request by tax authorities
- Must be available within 14 days of request
- New version 1.30 mandatory from January 2025
Portal Access & Authentication
- Portal: Altinn portal
- URL: https://www.altinn.no
- Authentication Methods:
- BankID (most common method)
- Buypass ID
- Commfides certificate
- Username and password with SMS verification code
- Access Paths:
- Login to Altinn portal → Forms and Services → Tax and VAT → SAF-T submission
- Direct system integration for larger businesses
Confirmation Process
- The Altinn portal provides a multi-step confirmation process:
- Immediate technical receipt confirmation
- Processing status updates
- Final confirmation when the submission is accepted by the tax authority
- Each confirmation contains:
- Reference ID
- Timestamp
- Digital signature
- All confirmations are available in the message archive within the Altinn portal
- Email notifications are sent for status changes if configured