Why an XSD-valid SAF-T file can still be wrong

The practical difference between structural and semantic Norwegian SAF-T validation.

Start with the schema

Schema validation establishes structure and types, not whether the accounting content is internally coherent.

Then evaluate relationships

Resolve references, verify mappings, reconcile declared aggregates, balance transactions and compare dates and accounting periods with SelectionCriteria.

Make the result reproducible

Pin the XSD, code lists and semantic ruleset and store machine-readable receipts with your release evidence.