SAF-T Financial is Norway's XML format for exporting accounting records, based on the OECD standard. Businesses with a bookkeeping obligation and digital accounts must be able to produce it for tax audits. Version 1.40 is required for financial years from 2027; use version 1.30 or 1.40 for 2025 and 2026. Opening SAF-T Financial files in Klarbon is planned, not available yet.
What is in a SAF-T Financial file?
| Part | Holds |
|---|---|
| Header | the company, the period, the software that made the file |
| Master files | general ledger accounts with business statement mapping, customers, suppliers, VAT codes mapped to standard VAT codes |
| General ledger entries | the journals and their transaction lines |
| Property | Value |
|---|---|
| Authority | Skatteetaten, the Norwegian Tax Administration |
| Standard set | 23 March 2018, under the Bookkeeping Regulations |
| Applies | to accounting periods from 1 January 2020 |
| Sent | on request, for example in an audit |
| Versions | 1.40 available now and required for financial years from 2027; 1.30 or 1.40 for 2025 and 2026 |
| Exempt | turnover under NOK 5 million, unless the accounts are digital |
Skatteetaten describes who must produce the file and when (Skatteetaten), and publishes the documentation, the XSD, code lists and the version dates (Skatteetaten documentation). A separate format, SAF-T Cash Register, covers cash register systems.
SAF-T Financial and e-invoices
SAF-T Financial is an export of the accounts. For Norwegian e-invoicing, see EHF. The OECD design behind SAF-T is explained under Standard Audit File for Tax.
What does Klarbon do with SAF-T Financial?
Opening SAF-T Financial files to show their records is planned, not available yet. Klarbon does not create SAF-T files: meaningful exports need account mapping and opening balances from the accounting system.
Related
Frequently asked questions
What is SAF-T Financial in Norway?
The Norwegian standard XML format for exporting accounting records. Businesses with a bookkeeping obligation whose accounts are digital must be able to produce it, and hand it to the Tax Administration when asked, for example in an audit.
Which SAF-T Financial version should I use?
Version 1.40 can be used now and is required for financial years from 2027. Use version 1.30 or 1.40 for financial years 2025 and 2026; do not confuse the financial year with the date a file is submitted.
Does every Norwegian business need SAF-T?
Businesses with less than NOK 5 million in turnover are exempt, unless their accounting information is available digitally. The duty applies from accounting periods starting on or after 1 January 2020.
Why does SAF-T Financial need a chart of accounts mapping?
Version 1.40 maps company accounts to business statement items using GroupingCategory and GroupingCode. VAT codes map to standard VAT codes. The older option of mapping to a standard chart of accounts is not available in 1.40.
Sources
- Skatteetaten, SAF-T Financial 1.40 implementation documentation, August 2026 (PDF) skatteetaten.no
- Skatteetaten, SAF-T Financial skatteetaten.no
- Skatteetaten, SAF-T Financial documentation skatteetaten.no