Dear IntraVAT customer,

Now it is soon time to report Norwegian VAT in the new format SAF-T.

In this connection, we have previously asked you to make an extract from your financial system at transaction level, for use in generating the file for the Norwegian authorities. However, the Norwegian authorities have postponed reporting on transaction level until 2024. Until then, reporting must be done at total level, as it is today, however the filing format and portal has been changed.

We are currently in the process of developing our platform for this purposes and the only thing missing is to get the last elements of a security measures in place.

The files you have already created can and have to, in some cases, be used:

• During inspection, documentation must be provided in SAF-T format.
• Yours and our time can be better utilized, as some of our internal reconciliation processes can be simplified. This will of course be reflected in what you pay for a VAT return, once implemented properly in both ends.

The postponement gives us and you better time to complete the development of the final version of the file. And in this connection, we have notice that several companies experience challenges in the form of (list not exhaustive):

• Currency must be in NOK - The Norwegian authorities do not accept and have not previously accepted reporting in Danish Kroner or any other currency
• The VAT code must be the one used in SAF-T – (see here) the most common fields are marked
• Purchase documents and supplier information are a part of the SAF-T report from 2024 ff.
• B2B Customers' registration information must be included in the file
• Suppliers’ registration information must be included in the file
• Your booked import of goods is part of the SAF-T report from 2024 and must therefore be included at transaction level, like all other postings.

Therefore, if you are posting in DKK (other currency) and not in NOK and / or you do not store B2B customers'/supplier information in master data currently, it is our recommendation that you look at this so that we are ready for the extended reporting file in 2024. The same counts for booking of transferred goods.

Overall, you can say that this format you have to submit, is actually a large account specification that many of you are already sending today. Just extended with more columns.

We are of course available for questions.

IntraVAT Team

Contact us on + 45 74 30 23 60

Email: info@intravat.com