The schemas for the Norwegian Financial SAF-T have been updated to version 1.30 and are accessible here. Effective January 2025, compliance with the new schema version will be mandatory. Until then, entities are permitted to continue using the previous version, 1.2.
Since 2020, Norwegian tax regulations mandate that Financial SAF-T files must be readily available for submission to the tax authorities upon request. This requirement specifically pertains to entities maintaining digital accounting records.