Norwegian SAF-T VAT codes: mapping and testing

In SAF-T, the accounting product's own TaxCode and the official StandardTaxCode are different identifiers. The export preserves the internal code and states which standard VAT code it maps to.

TaxCode is the product's own code

TaxCode identifies the VAT code used by the accounting product. It may, for example, be named OUTPUT25. Transaction lines using the code must resolve to the same code in the file's TaxTable.

StandardTaxCode is the official mapping

The official 1.40 XSD states that VAT codes are mapped to a standard code and that NA is used when mapping is not possible. The XSD restricts the value's shape; a separate content check is needed to establish that a numeric code is present in the official list.

<TaxCodeDetails>
  <TaxCode>OUTPUT25</TaxCode>
  <Description>Output VAT, regular rate</Description>
  <TaxPercentage>25</TaxPercentage>
  <Country>NO</Country>
  <StandardTaxCode>3</StandardTaxCode>
</TaxCodeDetails>

This example illustrates the XML mapping. It does not determine the correct VAT treatment for a particular transaction.

Examples from the standard list

StandardTaxCode	Description in the official list
`0`	No VAT treatment for purchases
`1`	Deductible domestic input VAT, regular rate
`3`	Output VAT, regular rate
`5`	Domestic sales and withdrawals exempt from VAT
`NA`	Used when mapping to a standard code is not possible

This is a small selection, not a complete code list or tax guide. Always verify the current official list for the relevant format and financial year.

What to test in the export

Every internal VAT code has a stable TaxCode in TaxTable.
VAT codes on transaction lines resolve to an entry in the file when TaxTable is present.
TaxType accompanies TaxCode on the transaction line and has the value MVA.
StandardTaxCode is present in the official list or is NA.
Compensation uses the XML value true or false, and true is combined only with a standard code marked for compensation.

Common exporter defects

The internal code is copied into StandardTaxCode even though it is absent from the standard list.
A transaction line references a TaxCode missing from TaxTable.
The exporter assumes that an XSD-valid code is necessarily a known standard code.
The compensation flag uses the wrong lexical form or is combined with an incompatible code.

Rules and official sources

Norwegian Tax Administration documentation and standard VAT codes ↗

Technical description for SAF-T Financial 1.40 ↗

Official sources reviewed 24 August 2026.