Standard Audit File for Tax (SAF-T) for Norway

Important

Dynamics 365 for Finance and Operations is now being licensed as Dynamics 365 Finance and Dynamics 365 Supply Chain Management. For more information about these licensing changes, see Dynamics 365 Licensing Update.

This topic includes country-specific information about how to set up the Standard Audit File for Tax (SAF-T) for legal entities that have their primary address in Norway.

Introduction

Beginning January 2020, all companies in Norway are required by the Norwegian Tax Administration to provide SAF-T Financial data. This requirement is in accordance with version 1.4 of the documentation, which was published on July 8, 2019, and version 1.3 of the technical documentation, which was published on March 23, 2018, in the form of an XML report. The publication of these pieces of documentation coincided with version 1.1 of the "Norwegian SAF-T Financial data" XML Schema Definition (XSD) schema that was developed by the SAF-T Working group, Skatteetaten, and based on "OECD Standard Audit File - Taxation 2.00," which was modified on February 2, 2018.

Overview

To support the Norwegian SAF-T Financial data report, your Microsoft Dynamics 365 Finance application must be one of the following versions or later.

Version of Finance Build number
10.0.6 10.0.234.20020
10.0.7 10.0.283.10012
10.0.8 10.0.319.12
10.0.9 10.0.328.20020

When your Finance application version is suitable, import the following versions or later of these Electronic reporting (ER) configurations from Microsoft Dynamics Lifecycle Services (LCS).

ER configuration name Configuration type Version
Standard Audit File (SAF-T) Model 32
SAF-T Financial data model mapping Model mapping 32.30
SAF-T Format (NO) Format (exporting) 32.41

Import the latest versions of the configurations. The version description usually includes the number of the Microsoft Knowledge Base (KB) article that explains the changes that the configuration version introduced.

Note

After you've finished importing all the ER configurations from the preceding table, set the Default for model mapping option to Yes for the SAF-T Financial data model mapping configuration.

Default for model mapping option set to Yes

Upload and add button

For more information about how to download ER configurations from Microsoft Dynamics Lifecycle Services (LCS), see Download Electronic reporting configurations from Lifecycle Services.

Setup

To start to use the Norwegian SAF-T Financial data report in Finance, you must complete the following setup:

  • General ledger parameters: Set up the ER format on the General ledgers parameters page.
  • Sales tax codes: Associate sales tax codes with Norwegian standard value-added tax (VAT) tax codes.
  • Main accounts: Associate main accounts with Norwegian standard accounts.

The following sections explain how to do each part of this setup.

General ledger parameters

  1. In Finance, go to General ledger > Ledger setup > General ledger parameters.
  2. On the General ledger parameters page, on the Standard Audit File for Tax (SAF-T) tab, in the Standard Audit File for Tax (SAF-T) field, select SAF-T Format (NO).

Standard Audit File for Tax (SAF-T) field on the General ledger parameters page

Sales tax codes

As the documentation explains, in Norwegian SAF-T Financial data, sales tax codes that are used in Finance must be associated with Norwegian standard VAT tax codes (<StandardTaxCode>) for the purpose of SAF-T reporting. The Norwegian standard VAT tax codes are available at https://github.com/Skatteetaten/saf-t.

To associate sales tax codes that are used in Finance with Norwegian standard VAT tax codes, follow these steps.

  1. In Finance, go to Tax > Indirect taxes > Sales tax > Sales tax codes.

  2. On the Sales tax code page, select the Sales tax code record, and then, on the Action Pane, on the Sales tax code tab, in the Sales tax code group, select External codes.

    External codes button on the Action Pane of the Sales tax code page

  3. On the External codes page, specify the Norwegian standard VAT tax codes that should be used for the selected sales tax code record for the purpose of SAF-T reporting.

Main accounts

As the documentation explains, in Norwegian SAF-T Financial data, main accounts that are used in Finance must be associated with Norwegian standard accounts for the purpose of SAF-T reporting. The Norwegian standard accounts are available at https://github.com/Skatteetaten/saf-t.

To associate main accounts that are used in Finance with Norwegian standard accounts, follow these steps.

  1. In Finance, go to General ledger > Chart of accounts > Accounts > Main accounts.
  2. On the Main accounts page, select the Main account record, and then, on the Action Pane, select Edit.
  3. On the General FastTab, in the Standard general ledger account section, in the Standard account field, select Standard account.

Standard account field on the Main accounts page

You must define all the standard accounts on the Standard general ledger accounts page before you can select them for a main account. To quickly access the Standard general ledger accounts page from the Main accounts page, right-click the Standard account field, and then select View details.

View details command on the shortcut menu for the Standard account field

Generate the Norwegian SAF-T Financial data report

To generate the Norwegian SAF-T Financial data report, follow these steps.

  1. In Finance, go to General ledger > Inquiries and reports > Standard Audit File for Tax (SAF-T) > Standard Audit File for Tax (SAF-T).

  2. In the dialog box for the report, in the From date and To date fields, specify the start and end dates of the period that you want to generate the report for.

  3. Select the check boxes for Customers, Vendors, and Financial dimensions to include all the records from the related tables on the report.

    If the Customers and Vendors check boxes are cleared, the report will include only those customers and vendors of your company that there were transactions for in the reporting period, and customers and vendors that have a non-zero balance.

    If the Financial dimensions check box is cleared, only those financial dimensions that were used in transactions during the reporting period will be reported in the <MasterFiles> node of the report.

  4. In the Personnel number field, select an employee to add the employee to the <UserID> node of the report. This node reports the ID of the user who generated the audit file.

You can also apply filters for the Main accounts and General journal entry fields by using Records to include FastTab in the dialog box for the report.

Report naming and splitting

The documentation for Norwegian SAF-T Financial data requires the following naming structure for the XML reports that are generated:

<SAF-T export type>_<organization number of the vendor that the data represents>_<date and time(yyyymmddhh24hmise>_<file number of total files>.xml

Here is an example:

SAF-T Financial_999999999_20160401235911_1_12.xml

Here is an explanation of the parts of this file name:

  • SAF-T Financial states the SAF-T type of file.
  • 999999999 represents the organization number that belongs to the owner of the data.
  • 20160401235911 represents the date and time when the file was created. (A 24-hour clock is used for the time.)
  • 1_12 represents file 1 out of 12 total files in the export (that is, in the same selection).

The volume of a single XML file must be less than 2 gigabytes (GB). Every individual XML file that is submitted must be validated against the schema. All <MasterFiles> nodes must be in the first file, and the associated transactions must be in the subsequent files (the number of these files is flexible).

The following table shows a sample selection of one accounting year that has 12 periods. For each period, there is one file that contains transactions.

File number Contents of the audit file
1 <Header> and <MasterFiles> nodes
2–13 <Header> and <GeneralLedgerEntries> nodes

There can be a maximum of 10 XML files in the same zip archive.

In accordance with these requirements, the SAF-T Format (NO) ER format is implemented to automatically split the resulting report in XML format, based on the following assumptions:

  • The maximum volume of the resulting XML report is 2,000,000 kilobytes (KB) (that is, 2 GB).

  • All the XML files use the following naming structure:

    <SAF-T export type>_<organization number of the vendor that the data represents>_<date and time(yyyymmddhh24hmise>

  • All the XML files are included in one zip archive.

  • Each individual XML file is validated against the schema.

After the report is generated, if more than one XML file is generated, the user must manually number the generated files in the zip archive by adding _<file number of total files> to the file names. The user must also make sure that there are no more than 10 XML files in the same zip archive. If there are more than 10 XML files in an archive, the user must manually split it into several archives, each of which has a maximum of 10 XML files.