Inger-Lise Hermansen

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SAF-T: New mandatory requirements from 01.01.2025

Tax

SAF-T Accounting (Financial) is a standard format for exchanging accounting data. SAF-T, or Standard Audit File-Tax, has been developed jointly by industry organizations, system suppliers and the Norwegian Tax Administration, on the recommendation of the OECD.

| 1 min read | 10 Dec 2024

Beneficial owners

Tax

On 1. October, it was made possible to register beneficial owners in the new register of beneficial owners. By 31. July 2025, companies, several associations, foundations and others must register their beneficial owners in the register.

| Less than a minute | 09 Dec 2024

Increased size limits for small enterprises and new size categories

Tax

New size limits for “small enterprises” in the Accounting Act of NOK 84 million in balance sheet total and NOK 168 million in sales revenues will enter into force on 1. November 2024 and will be applied from the financial year starting 1 January 2024, or later. This will lead to more enterprises classifying for the category of "small enterprises" and can use simplified rules for small enterprises.

| Less than a minute | 06 Dec 2024

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