Norwegian Tax Authority, Skatteetaten, requires that a tax registration number is included under company information in the SAF-T file if the reporting company is subject to VAT/registered in the VAT register.
However, for some of our clients this may change over time. Example: A company buys a lot. The company rents this lot out to a parking company for a period. In this situation, the company is subject to VAT and has a tax registration number in VAT register. Then the lot is regulated as a residential lot with the purpose of building flats for sale. The company is no longer subject to VAT. The company is “reported out” of the VAT register and has no longer a tax registration number.

The company may have tax audit and send SAF-T file for the time it was subject to VAT. Therefore, the authorities may expect that the company include the tax registration number it had while subject to VAT in the reporting.

This could be solved by using registration type functionality (VAT id – registration category) for legal entities with effective and expiration date. The SAF-T file could pick tax registration number from this set up if it exists. Otherwise use the tax registration field as today (since this is sufficient for most of our clients).