Its anticipated that the Norwegian Tax Authorities will be introducing SAF-T reporting for VAT registered businesses with effect from 1st January 2018.
This requirement will apply to any business with more than NOK 5 million in turnover or which has more than 600 documents. Additionally, if a business has their bookkeeping information available electronically then there will also be a requirement to submit SAF-T, even if that business is below the threshold.
The proposal from the Tax Authority is that the initial filing requirements will consist of a simplified SAF-T. Future versions of the reporting method, requiring additional information, will be introduced in 2020. This should give businesses time to adapt and get up to speed with the new reporting requirements.