2024 launch of XML-listing of VAT transactions pushed back
Long-standing plans for Norway to joining the list of countries requiring transactional digital reporting reports, Control Statements, to support VAT returns have been put off. The provisional plan had been for January 2024. This was originally announced in 2021.
Norway has implemented a SAF-T-based VAT return in 2022.
The proposed information for the Norwegian Control Statement is:
- Customer/Supplier number
- Invoice number
- Invoice date
- Gross amount
- VAT
It would include B2B and B2C, both domestic and exports.
Read more in our Norwegian VAT country guide.
VAT transaction control statements
| Country | Details |
| Czech | Domestic monthly transactions listing |
| Estonia | Monthly sale and purchase listing |
| Greece | e-books instead |
| Hungary | Monthly sales and purchase listing |
| Italy | Esterometro Cross-border (being replaced by SdI |
| Latvia | Monthly sales and purchase listing |
| Lithuania | I-SAF |
| Norway | Proposed sales and purchase statements |
| Romania | Form 394 monthly sale and purchase listing |
| Poland | SAF-T |
| Portugal | SAF-T |
| Romania | Form 394 monthly statements |
| Turkey | Monthly sales and purchase listing |
| Slovakia | Sales and purchase invoice listings |
