SAF-T Cash Register – export and when you must deliver it

SAF-T stands for Standard Audit File – Tax. SAF-T Cash Register (SAF-T Kassasystem) is an XML file in a fixed format set by the Norwegian Tax Administration (Skatteetaten). It contains everything from the till's electronic journal: every sale with its lines and signature, all events and all X- and Z-reports. With the file, Skatteetaten can inspect your till with its own tools.

When must you deliver the SAF-T file?

You do not send SAF-T Cash Register to Skatteetaten on a fixed schedule, such as every month. The requirement is that your till can produce the file, and that you can deliver it when Skatteetaten asks for it – typically as part of an inspection. If you receive such a request, you produce the file for the period they ask for and deliver it as they specify.

If you are unsure what applies in your case, talk to your accountant or auditor.

How to produce the file

1. Go to «Kasse (POS)» → «SAF-T eksport» (SAF-T export).
2. Choose the period in «Fra» (From) and «Til» (To). The dates are Norwegian calendar days.
3. Optionally choose one register in «Kassapunkt (valgfritt — alle hvis tom)» (Register (optional – all if empty)). Leave it empty to include all registers.
4. Click «Last ned XML» (Download XML).

The file is downloaded to your computer.

What does the file contain?

• company details: name and organisation number
• the VAT codes used
• the employees who registered anything in the period
• the items sold
• for each register: all transactions with lines, payments and digital signature
• all events from the journal, such as drawer openings, copy receipts, cancellations and parked sales
• all X- and Z-reports with their figures

How Cmerce does it

• Follows Skatteetaten's official format. The file is produced to Skatteetaten's schema for SAF-T Cash Register, version 1.00, using Skatteetaten's own code lists.
• Checked before you get it. Every file is checked against Skatteetaten's schema before it is downloaded. If the check fails, you do not get the file but the message «SAF-T-fil feilet XSD-validering» (SAF-T file failed XSD validation). Contact Cmerce if that happens. An invalid file never leaves the system.
• The signatures are included. Skatteetaten can check the signature on every sale directly from the file. See Digital signature.
• Available at any time. You can produce the file for any period, including far back in time, as long as the data is kept.
• Separate permission. The file contains the whole sales journal, so a separate permission is needed to produce it. The roles Eier (Owner), Administrator, Butikkansvarlig (Store manager) and Regnskapsfører (Accountant) have it by default.
• Logged. Every export is recorded in the audit trail with period, register and who produced it. The file's contents are not stored there.

What you must do yourself

• Make sure the people who should be able to export the file – your accountant, for example – have the right permission.
• Deliver the file when Skatteetaten asks for it, for the period they ask for.
• Consider doing a test export once, so you know how it is done before you need it.

In short

• SAF-T Cash Register is Skatteetaten's standard file for till data.
• You deliver it when Skatteetaten asks, not on a schedule.
• In Cmerce you produce it under «Kasse (POS)» → «SAF-T eksport».
• The file is checked against Skatteetaten's schema before download, and the signatures are included.