Exchange of SAF-T data files with the Norwegian tax authorities
This section outlines the procedures and requirements for exchanging SAF-T (Standard Audit File for Tax) data files with the Norwegian tax authorities.
Preferred exchange method: Altinn portal
The Altinn portal is the primary and preferred channel for submitting SAF-T financial files. To use Altinn, the following conditions must be met:
File format: XML
Maximum file size: 2 GB
Validation: Files must be validated against the official XSD schema before submission.
File preparation:
Use filters to reduce the data volume (e.g., limit the period or submit data from a single point of sale).
ZIP and combine XML files if necessary to stay within the size limit.
Alternative exchange method: ShareFile
If submission via Altinn is not feasible (e.g., due to file size limitations), the tax auditor, assisted by an IT audit specialist from the tax authorities, can facilitate data transfer using ShareFile, a secure document workflow and file sharing solution.
Responsibility of the end-customer
The end-customer is responsible for:
Ensuring the XML files are correctly validated.
Managing file size and format requirements.
Delivering the files in the correct format, either via Altinn or ShareFile.
Detailed documentation
Detailed technical and general guidance on SAF-T Financial and SAF-T Cash Register data is available on the official website of the Norwegian Tax Administration. These documents provide essential information for validating, structuring, and submitting SAF-T data files in compliance with Norwegian regulations.