The Norwegian government introduced SAF-T regulation in 2017. SAF-T reporting is mandatory from January 2020 for companies with less than 5 Million NOK in turnover. Companies excluded from this condition must submit SAF-T when Skatteetaten requests it. The report contains account data of the issuer company and submitted it to the Altinn portal. VAT return has been already mandatory but the government made some changes. New digital VAT Return was effective at the beginning of 2022. For all VAT registered businesses or individuals were under obligation. There is one major difference compared to old VAT returns. SAF-T codes are used in the new VAT return, due to that the mapping also changed. Tax authorities (Skatteetaten) expect new digital reports submitted directly through the taxpayer ERP system to save time and money. Skatteetaten is encouraging businesses or individuals to submit XML files directly from their accounting

systems with new validation and submission APIs. VAT returns can be submitted both online and manually. Both SAFT and new VAT returns are reported bi-monthly and the tax authority gives a 40-day preparation to submit. In addition to the SAF-T and VAT report, the B2G e-Invoice, which means that economic operators send e-Invoices to public institutions, is in effect from 2019. Peppol network is convenient and facilitates electronic document exchange in an approved format.