SAF-T, or Standard Audit File-Tax, is a standard format used in the exchange of accounting data. The Ministry of Finance has amended the Bookkeeping Regulation so the requirement to provide accounting data for bookkeepers who have the bookkeeping available electronically must disclose accounting data in a given standard format, this comes into force the first period with financial reporting starting January 1st 2020 or later.

BDO supports SAF-T files from the following systems:

  • Fiken
  • Microsoft Dynamics AX
  • Unit 4
  • Visma Global
  • Financials
  • Zirius


About SAF-T export:

  • Accounts og MVA-codes should be mapped to SAF-T standard account mapping and standard MVA-codes before the file is exported (this is a requirement in the SAF-T standard)
  • If possible, use SAF-T 4 digit account numbers in the mapping
  • The accounting periods that are to be exported should be the period being audited along with the two previous fiscal years
  • Export the files Jan – Dec (even if this includes months in the future) and one file per year
  • The file should not exceed 2GB.

See the Norwegian Tax Administration about the SAF-T standard for more information.

File transfer:

  1. Send the file inn using BDO Global Portal
    If you do not have access to BDO Global Portal, contact your auditing team in BDO
  2. Click on «Other tool»
  3. Drag and drop or navigate to the SAF-T fil, then confirm the file transfer
  4. The SAF-T file goes through a validation of the format and contents