- Foreign entrepreneurs running taxable activities in Norway must keep books according to the Bookkeeping Act.
- Booked information must be able to be reproduced in a standardized form called SAF-T Accounts.
- No special exemptions have been granted for foreign traders registered in the VAT register with a representative.
- The Norwegian Tax Administration has received questions about foreign traders’ duty to deliver a SAF-T accounting file to the Swedish Tax Agency during an inspection.
- Some foreign traders have difficulties meeting the requirements for content in the SAF-T file.
- It is necessary to clarify the bookkeeping requirements and whether they apply fully to foreign traders.
- When foreign traders meet the bookkeeping rules’ requirements, it will not be problematic to meet the requirements for content in the SAF-T accounting file.
Source: skatteetaten.no
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
