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Norway SAF-T digital filing replaces VAT return 2022

  • Dec 9, 2020 | Richard Asquith

Norway is to mandate SAF-T VAT reporting, including direct digital submission from accounting systems, to replace the current manual VAT filing from 2022. The notification was contained within Skatteinfo no. 11/2020.

The new Norwegian SAF-T VAT report will extend from the exiting 19 boxes to at least 30 boxes and covers all accounts with VAT transactions. This will include a sales and purchases SAF-T report, detailing all invoices. Testing will start in the third quarter of 2021.

Norway introduced on-demand Standard Audit File for Tax requirements in 2020 for businesses with a turnover above NOK 5million per annum. When requested by the tax office, it must be uploaded via the Altinn tax portal.

Poland replaced its VAT return with SAF-T filing in October 2020. The UK is introducing digital links filing, direct submission from accounting records of VAT data to HMRC via and API link, as part of its Phase 2 of Making Tax Digital.

SAF-T was developed by the OECD in 2005 to harmonise the exchange of tax information between the tax authorities and businesses. It’s aim is to ensure some uniformity of standards around digitally based transactional reporting. Around 12 EU countries have implemented SAF-T reporting, although the harmonisation has been limited and confusing for businesses. 

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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