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saf-t-realtime-ereporting-matrix.md233 lines18.4 KB
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| 1 | --- |
| 2 | name: saf-t-realtime-ereporting-matrix |
| 3 | description: > |
| 4 | Use this skill whenever a tax preparer, ERP implementer, or e-invoicing project asks about country mandates for SAF-T (Standard Audit File for Tax), real-time invoice reporting, or e-receipt clearance. Trigger on phrases like "SAF-T", "Standard Audit File", "SAF-T Poland", "SAF-T Portugal", "SAF-T Romania", "JPK", "SAF-T Norway", "real-time invoice reporting", "SII Spain", "RTIR Hungary", "KSeF Poland", "SDI Italy", "NF-e Brazil", "CFDI Mexico", "e-Fatura Turkey", "e-fapiao", "Peppol BIS", "ViDA", "DRR digital reporting requirements", "EN 16931", "structured invoice", "XRechnung", "Factur-X", or any request to determine whether a country mandates SAF-T submission or real-time / near-real-time invoice transmission. Maps the mandate scope, file format, transmission method, threshold triggers, deadline, and penalty for 40+ countries. Does NOT cover: country-specific VAT rate determination (see country VAT skills); e-archiving requirements beyond minimums; structured invoice content beyond format references; software-vendor accreditation procedures. ALWAYS read this skill before scoping an e-invoicing or SAF-T implementation. |
| 5 | version: 0.1 |
| 6 | jurisdiction: GLOBAL |
| 7 | tax_year: 2025 |
| 8 | category: cross-border |
| 9 | depends_on: |
| 10 | - cross-border-workflow-base |
| 11 | verified_by: pending |
| 12 | --- |
| 13 | |
| 14 | # SAF-T and Real-Time E-Reporting Matrix v0.1 |
| 15 | |
| 16 | ## What this file is |
| 17 | |
| 18 | **This file is a content skill that loads on top of `cross-border-workflow-base`.** It maps the global landscape of digital invoice and ledger reporting mandates as of mid-2025. |
| 19 | |
| 20 | **Tax year coverage.** Current for **calendar 2025**, reflecting: |
| 21 | - The EU's **VAT in the Digital Age (ViDA)** package as politically agreed and published in Council Directive (EU) 2025/516 (with key Digital Reporting Requirements taking effect 1 July 2030 — earlier optional date 1 January 2027 for member states that wish to mandate) |
| 22 | - **Germany e-invoicing** mandatory receipt phase from 1 January 2025 (B2B receipt) and outbound phase from 1 January 2027 / 2028 (size-based) |
| 23 | - **France e-invoicing reform** rescheduled to begin September 2026 (receipt) / September 2027 (issue for SMEs) |
| 24 | - **Belgium e-invoicing** mandatory B2B from 1 January 2026 |
| 25 | - **Poland KSeF** delayed; latest schedule has voluntary continuation through 2025 and mandatory 1 February 2026 for large taxpayers, 1 April 2026 for others |
| 26 | - **Spain Veri*Factu / Verifactu** for non-SII taxpayers in force from 1 January 2026 |
| 27 | - **Romania e-Factura** B2B mandatory since 1 July 2024 |
| 28 | - **Greece myDATA** B2B fully effective since 2024 |
| 29 | - **Saudi Arabia ZATCA Fatoorah Phase 2** waves continuing rolling enrolment |
| 30 | - **Israel "Form Mandate"** for invoice clearance > ILS 5,000 in force since 5 May 2024 (threshold lowering 2025) |
| 31 | |
| 32 | **The reviewer is the customer of this output.** E-reporting mandates carry steep penalties and ERP-blocking consequences. Every output must be reviewed by a credentialed e-invoicing / VAT specialist before any go-live decision. |
| 33 | |
| 34 | --- |
| 35 | |
| 36 | ## Section 1 — Scope statement |
| 37 | |
| 38 | This skill covers: |
| 39 | |
| 40 | - **SAF-T mandates** (Standard Audit File for Tax — OECD-aligned XML extract on demand or periodic) |
| 41 | - **Real-time / near-real-time invoice transmission** — clearance models (Italy SDI), pre-clearance models (Hungary RTIR), reporting models (Spain SII), centralised platform models (Poland KSeF, France PPF, Belgium PEPPOL) |
| 42 | - **CTC (Continuous Transaction Controls)** taxonomies — clearance, reporting, hybrid, decentralised |
| 43 | - **EU ViDA** alignment: by 2030 all intra-EU B2B invoices must be structured EN 16931 and digital reporting requirements (DRR) replace recapitulative statements |
| 44 | |
| 45 | This skill does NOT cover: |
| 46 | |
| 47 | - **VAT rate determination** (see country `*-vat-return.md` skills) |
| 48 | - **B2C e-receipt mandates** (Greek myDATA B2C, Italian corrispettivi telematici) unless overlapping with the B2B system |
| 49 | - **Software accreditation** procedures with national tax authorities |
| 50 | - **Detailed XSD schema field-level mapping** beyond format and core blocks |
| 51 | - **E-archiving retention beyond the minimum** |
| 52 | |
| 53 | --- |
| 54 | |
| 55 | ## Section 2 — SAF-T matrix |
| 56 | |
| 57 | SAF-T is an XML standard published by the OECD for fiscal audit data exchange. Countries adopting it generally specify required modules (master data, GL, AR, AP, inventory, payments, source documents). |
| 58 | |
| 59 | | Country | Status | Trigger | Frequency | Source | |
| 60 | |---|---|---|---|---| |
| 61 | | **Portugal** | Mandatory since 2008; expanded to invoicing 2013 | All entities with accounting obligations; threshold-based for invoicing module | Monthly transmission of invoicing SAF-T-PT; annual accounting SAF-T-PT | Decreto-Lei 28/2019; Portaria 302/2016 | |
| 62 | | **Poland — JPK_V7M / V7K** | Mandatory monthly/quarterly for all VAT-registered taxpayers since 2020 | All VAT taxpayers | Monthly (V7M) or quarterly (V7K) | Ustawa o VAT art. 99 ust. 11c; Rozporządzenie MF 2019 | |
| 63 | | **Poland — JPK_KR (general ledger)** | On-demand for all VAT taxpayers; mandatory periodic submission starting 2025–2026 for large taxpayers | Large taxpayers (revenue > EUR 50m); broader scope phased | Phased; periodic from 2025 | Ordynacja Podatkowa art. 193a | |
| 64 | | **Romania — D406 (SAF-T)** | Mandatory since 1 Jan 2022 for large taxpayers; 1 Jan 2023 medium; 1 Jan 2025 small | All taxpayers (final phase 2025) | Monthly | OMFP 1783/2021 | |
| 65 | | **Norway — SAF-T Financial** | Mandatory on demand since 1 Jan 2020 for entities with > NOK 5m revenue or > 600 vouchers | Trigger-based on tax authority request | On demand only | Skatteforvaltningsforskriften §7-3-7 | |
| 66 | | **Lithuania — i.SAF + i.MAS** | Mandatory since 2016 i.SAF (sales/purchase journals) for VAT taxpayers; i.MAS for transport data | All VAT-registered businesses | Monthly | Law on Tax Administration art. 42 | |
| 67 | | **Luxembourg — FAIA** | On demand for entities subject to Luxembourg Commercial Law accounting; FAIA is the local SAF-T variant | All commercial-law entities on request | On demand | Loi du 19 décembre 2008 | |
| 68 | | **France — FEC** | Mandatory on tax audit since 2014; not periodic | Audited entities | On audit | CGI Art. L47 A I; LPF | |
| 69 | | **Hungary — SAF-T Online (NAV)** | Voluntary now; mandatory tooling rollout 2025-2026 | Initially large taxpayers | Periodic upon mandate | Hungarian Tax Authority guidelines | |
| 70 | | **Austria — SAF-T (Datenträger)** | On demand during tax audits | Audited entities | On audit | BAO §131-132 | |
| 71 | | **Spain — TicketBAI (Basque)** | Mandatory in Basque Country since 2022 (phased entity-size) — region-specific | All entities in Basque Country | Real-time per invoice (CTC overlay) | Norma Foral 4/2020 (Bizkaia), parallel in Gipuzkoa/Álava | |
| 72 | | **Mexico — Pólizas / Catálogo de Cuentas** | Monthly upload of journal entries linked to electronic invoices since 2015 | All taxpayers with accounting obligations | Monthly | Artículo 28 fracción IV CFF | |
| 73 | | **Angola — SAF-T (AO)** | Mandatory since 2019 for VAT taxpayers | All VAT taxpayers | Monthly | Decreto Presidencial 312/18 | |
| 74 | | **Cape Verde — SAF-T (CV)** | Mandatory since 2017 | VAT taxpayers | Monthly | Decreto-Lei 41/2017 | |
| 75 | |
| 76 | --- |
| 77 | |
| 78 | ## Section 3 — Real-time / clearance e-invoice matrix |
| 79 | |
| 80 | | Country | Mandate | Effective date | Model | Format | Transmission | |
| 81 | |---|---|---|---|---|---| |
| 82 | | **Italy — SDI** | All B2B and B2C since 2019 (residents); cross-border via Esterometro merged into SDI 2022 | Live | Pre-clearance | FatturaPA XML | SDI portal (centralised) | |
| 83 | | **France — PPF + PDP** | Mandatory receipt 1 Sep 2026; outbound staged Sep 2026–Sep 2027 | 2026–2027 | Centralised + accredited PDPs | Factur-X (XML-PDF hybrid), Peppol BIS, UBL | PPF (Portail Public de Facturation) or via PDP | |
| 84 | | **Germany — XRechnung / B2G + ZUGFeRD / B2B** | B2B receipt mandatory 1 Jan 2025; issue mandatory 1 Jan 2027 (large), 1 Jan 2028 (others) | 2025–2028 | Pre-issue structured invoice (no central clearance) | XRechnung / ZUGFeRD / Factur-X / EN 16931-compliant | Direct (any agreed channel) — clearance NOT centralised | |
| 85 | | **Spain — SII** | Real-time near-time reporting since 2017 for ≥ EUR 6m turnover, voluntary for smaller | Live | Reporting (post-issue within 4 days) | XML JSON web service | AEAT web service | |
| 86 | | **Spain — Verifactu / Veri*Factu** | All non-SII VAT taxpayers from 1 Jan 2026 (corporates) / 1 Jul 2026 (others) | 2026 | Post-issue reporting (transactional) | Verifactu XML | AEAT | |
| 87 | | **Poland — KSeF** | Mandatory 1 Feb 2026 (large), 1 Apr 2026 (others) | 2026 | Pre-clearance | KSeF XML (FA(2)) | KSeF central platform | |
| 88 | | **Belgium** | B2B mandatory 1 Jan 2026 | 2026 | Decentralised via Peppol BIS | Peppol BIS / EN 16931 | Peppol-network | |
| 89 | | **Romania — e-Factura** | B2B mandatory since 1 Jul 2024 | Live | Pre-clearance | RO_CIUS_EN16931 | RO e-Factura portal (SPV) | |
| 90 | | **Greece — myDATA** | Fully effective since 2024 for B2B + B2C | Live | Reporting (real-time/near-real-time) | myDATA XML | AADE portal | |
| 91 | | **Hungary — RTIR (Online Számla)** | All B2B since 2018; B2C from 1 Jan 2021 | Live | Reporting near-real-time | NAV XML schema | NAV portal | |
| 92 | | **Portugal — ATCUD / QR code + SAF-T** | ATCUD/QR mandatory since 2023; SAF-T invoicing monthly | Live | Pre-issue ATCUD + post-issue SAF-T | SAF-T-PT XML | Authority on demand + monthly SAF-T | |
| 93 | | **Bulgaria** | SAF-T schedule TBD; VAT one-step return | Pending | TBD | TBD | TBD | |
| 94 | | **Croatia — Fiskalizacija** | All B2C since 2013; B2B coming in line with ViDA | Live (B2C); B2B in development | Pre-issue clearance (B2C) | Croatian fiscalisation XML | Porezna uprava | |
| 95 | | **Slovakia** | E-invoicing reform pending; 2026 target | 2026 (proposed) | TBD | TBD | TBD | |
| 96 | | **Czech Republic** | E-invoicing reform pending; 2027 target | 2027 (proposed) | TBD | TBD | TBD | |
| 97 | | **United Kingdom** | No B2B e-invoicing mandate as of 2025; consultation issued 2025 | Consultation | TBD | TBD | TBD | |
| 98 | | **Ireland** | No mandate as of 2025; consultation in progress | Consultation | TBD | TBD | TBD | |
| 99 | | **Norway — EHF** | Mandatory B2G since 2019; B2B voluntary | Live (B2G) | Decentralised | Peppol BIS / EHF | Peppol | |
| 100 | | **Denmark — OIOUBL / Peppol** | Mandatory B2G; B2B from 2026 (digital bookkeeping act) | 2026 (B2B) | Decentralised | Peppol BIS | Peppol | |
| 101 | | **Sweden** | Mandatory B2G since 2019; B2B in consultation | Live B2G | Decentralised | Peppol BIS | Peppol | |
| 102 | | **Finland** | Buyer can request e-invoice since 2020 (right to receive) | Live (right-to-receive) | Decentralised | Finvoice / Peppol | Various | |
| 103 | |
| 104 | ### Asia, Middle East, Latin America |
| 105 | |
| 106 | | Country | Mandate | Effective | Model | Format | Transmission | |
| 107 | |---|---|---|---|---|---| |
| 108 | | **Saudi Arabia — Fatoorah** | All VAT-registered; Phase 1 (Dec 2021) + Phase 2 integration in waves (Jan 2023 onwards) | Live (waves) | Pre-clearance (Phase 2) | XML / hybrid PDF/A-3 | ZATCA Fatoora platform | |
| 109 | | **UAE** | E-invoicing scheme planned 2026 | 2026 | TBD | EN 16931-aligned | TBD | |
| 110 | | **Egypt — ETA** | Mandatory B2B since 2021 | Live | Pre-clearance | ETA XML / JSON | ETA portal | |
| 111 | | **Turkey — e-Fatura / e-Arşiv Fatura** | All VAT taxpayers ≥ TRY 5m turnover; lower thresholds in specific sectors | Live | Pre-clearance | UBL-TR | GİB | |
| 112 | | **Israel — Form Mandate / Hashbonit** | Invoices > ILS 5,000 require pre-clearance number since 5 May 2024 (threshold reduces 2025/2026) | Live | Pre-clearance | XML | ITA portal | |
| 113 | | **Vietnam** | All VAT taxpayers since 1 Jul 2022 | Live | Pre-clearance / pre-issue | XML | GDT | |
| 114 | | **India — IRP / GSTN** | All taxpayers ≥ INR 5 crore turnover since 1 Aug 2023 (threshold lowered from 10 crore) | Live | Pre-clearance (IRN generation) | IRP JSON | IRP portals (NIC, etc.) | |
| 115 | | **Indonesia — e-Faktur** | All VAT taxpayers since 2016 | Live | Pre-clearance | XML | DGT portal | |
| 116 | | **Philippines** | EIS (Electronic Invoicing System) for top 100 taxpayers since 2022; phased expansion | Phased | Reporting near-real-time | JSON | EIS portal | |
| 117 | | **Mexico — CFDI 4.0** | All VAT taxpayers since 2014; CFDI 4.0 from 2022 | Live | Pre-clearance via PAC | XML CFDI 4.0 | PAC (private certified provider) → SAT | |
| 118 | | **Chile — DTE** | All VAT taxpayers since 2018 | Live | Pre-clearance | XML | SII | |
| 119 | | **Brazil — NF-e / NFS-e / NFC-e** | All taxpayers (NF-e since 2008 for goods; NFS-e municipal services; NFC-e consumer goods) | Live | Pre-clearance | XML | SEFAZ (state) / municipal | |
| 120 | | **Argentina — Comprobantes Electrónicos** | All VAT taxpayers since 2015 | Live | Pre-clearance | XML / web service | AFIP | |
| 121 | | **Colombia — Factura Electrónica DIAN** | All taxpayers phased 2018-2020 | Live | Pre-clearance | XML | DIAN | |
| 122 | | **Peru — SEE Sunat** | Phased rollout completed 2024 for all taxpayers | Live | Pre-clearance | XML UBL 2.1 | SUNAT or accredited PSE | |
| 123 | | **Ecuador — Comprobantes Electrónicos** | All taxpayers since 2018 | Live | Pre-clearance | XML | SRI | |
| 124 | | **Uruguay — CFE** | All taxpayers since 2019 | Live | Pre-clearance | XML | DGI | |
| 125 | |
| 126 | --- |
| 127 | |
| 128 | ## Section 4 — EU ViDA — Digital Reporting Requirements |
| 129 | |
| 130 | **[T1] Council Directive (EU) 2025/516 amending Directive 2006/112/EC and Regulation (EU) 282/2011:** |
| 131 | |
| 132 | | Element | Date | Detail | |
| 133 | |---|---|---| |
| 134 | | Optional national e-invoicing without Article 232 derogation | 1 January 2027 | Member States may mandate B2B e-invoicing without prior Council authorisation; ViDA-aligned format required | |
| 135 | | Recapitulative statements abolished | 1 July 2030 | Replaced by Digital Reporting Requirements (DRR) | |
| 136 | | Mandatory structured EU intra-Community e-invoice | 1 July 2030 | EN 16931-compliant; 10-day issuance deadline; transactional reporting to each Member State of supplier and customer | |
| 137 | | Single EU VAT identification + OSS expansion | 1 July 2028 | Extension of OSS to B2C movements of own goods | |
| 138 | | Platform economy deemed-supplier | 1 July 2028 (with optional 2030) | Short-term accommodation and passenger transport platforms become deemed supplier | |
| 139 | |
| 140 | **[T2]** Member States must align national e-invoicing systems with EN 16931 by 1 July 2030. Pre-clearance models that block invoice transmission are NOT permitted under ViDA (post-clearance reporting only). Italy's SDI and France's PPF have explicit transition paths. |
| 141 | |
| 142 | --- |
| 143 | |
| 144 | ## Section 5 — Decision flow |
| 145 | |
| 146 | ### Step 1 — Determine taxpayer status in each jurisdiction |
| 147 | |
| 148 | For each country where the taxpayer issues invoices to local customers OR receives invoices from local suppliers OR has VAT registration: |
| 149 | |
| 150 | 1. VAT-registered? → check the country's e-invoicing scope |
| 151 | 2. Threshold-based exemption? → check turnover thresholds |
| 152 | 3. Sector-specific carve-out? → check (e.g., Italian SDI exempts certain micro-businesses under EUR 65k revenue with forfettario regime; Spanish SII exempts < EUR 6m turnover) |
| 153 | |
| 154 | ### Step 2 — Select format |
| 155 | |
| 156 | - Cross-border within EU → Peppol BIS billing 3.0 or EN 16931-aligned XML |
| 157 | - Italy → FatturaPA |
| 158 | - France → Factur-X (hybrid PDF/A-3 + UBL or CII) OR Peppol BIS |
| 159 | - Germany → XRechnung (B2G) / ZUGFeRD or Factur-X / EN 16931 (B2B) |
| 160 | - Spain → Verifactu XML for SII / Verifactu |
| 161 | - Poland → KSeF FA(2) XML |
| 162 | - Saudi Arabia → ZATCA XML or PDF/A-3 with embedded XML |
| 163 | - LATAM → country-specific (CFDI Mexico, DTE Chile, etc.) |
| 164 | |
| 165 | ### Step 3 — Select transmission channel |
| 166 | |
| 167 | - Centralised → Italy SDI, Poland KSeF, France PPF, Romania SPV, Spain Verifactu/SII web service |
| 168 | - Decentralised via Peppol → Belgium, Norway, Denmark, Sweden, EU intra-Community by 2030 |
| 169 | - Direct B2B without clearance → Germany B2B |
| 170 | - LATAM PAC/PSE intermediaries → Mexico, Brazil, Peru, Chile |
| 171 | |
| 172 | ### Step 4 — Plot deadlines and penalties |
| 173 | |
| 174 | | Country | Typical penalty | |
| 175 | |---|---| |
| 176 | | Italy SDI | EUR 250–2,000 per non-compliant invoice; deductibility disallowed | |
| 177 | | Poland KSeF | Up to 100% of VAT shown on non-compliant invoice (initial 6-month grace) | |
| 178 | | Germany B2B | Loss of input VAT recovery for non-EN-16931 invoice receipt | |
| 179 | | Romania e-Factura | RON 1,000–10,000 per missing invoice | |
| 180 | | Greece myDATA | EUR 5,000–100,000 fines | |
| 181 | | Hungary RTIR | HUF 500,000 per missing report | |
| 182 | | Saudi Arabia ZATCA Phase 2 | SAR 1,000+ per invoice; escalating | |
| 183 | | India IRN | INR 25,000 per invoice without IRN; ITC disallowance | |
| 184 | | Spain SII | EUR 0.5% of unreported amount, min EUR 300 / max EUR 6,000 per quarter | |
| 185 | |
| 186 | --- |
| 187 | |
| 188 | ## Section 6 — Output specification |
| 189 | |
| 190 | The reviewer brief must include: |
| 191 | |
| 192 | 1. **Jurisdiction inventory** — every country with mandate exposure for the entity. |
| 193 | 2. **Mandate status per country** — in-force / pending / proposed; effective date for the entity. |
| 194 | 3. **Format and transmission selection** per country. |
| 195 | 4. **Implementation roadmap** — ERP changes, intermediary selection (PAC / PDP), accreditation status, go-live dates. |
| 196 | 5. **Data residency and archiving** — required retention period per country (commonly 10 years), location restrictions. |
| 197 | 6. **Penalty exposure** if go-live missed. |
| 198 | 7. **EU ViDA alignment** — for EU-registered taxpayers, the 1 July 2030 DRR transition plan. |
| 199 | 8. **Reviewer questions** — open items flagged as [T2] or [T3]. |
| 200 | |
| 201 | --- |
| 202 | |
| 203 | ## Section 7 — Self-checks |
| 204 | |
| 205 | - [ ] Every country of registration / supply / receipt mapped to a mandate status. |
| 206 | - [ ] Threshold tests applied (turnover, sector) before assuming in-scope. |
| 207 | - [ ] Format selected per country, not assumed by analogy. |
| 208 | - [ ] Transmission channel matches model (centralised / decentralised / PAC). |
| 209 | - [ ] Pre-clearance model identified where invoice transmission is blocking. |
| 210 | - [ ] ViDA DRR transition plotted for 1 July 2030 deadline. |
| 211 | - [ ] Italy SDI cross-border replacement of Esterometro reflected. |
| 212 | - [ ] Mexico Pólizas + CFDI 4.0 + Catálogo de Cuentas integration documented. |
| 213 | - [ ] Penalty schedule per country in the brief. |
| 214 | - [ ] Output flags every [T2]/[T3] item for reviewer judgement. |
| 215 | |
| 216 | --- |
| 217 | |
| 218 | ## Section 8 — Prohibitions |
| 219 | |
| 220 | - **Do not** assume Peppol BIS is universally accepted — Italy SDI, Mexico CFDI, Brazil NF-e use proprietary formats and Peppol is NOT the local mandate. |
| 221 | - **Do not** treat a "B2G mandate" as equivalent to a "B2B mandate" — Norway, Sweden, Denmark have B2G mandates but B2B is still voluntary in 2025. |
| 222 | - **Do not** rely on the EU ViDA 2030 dates as locked — Member State adoption pace varies and derogations may persist. |
| 223 | - **Do not** propose a centralised-clearance go-live for ViDA-compliant intra-Community invoicing — post-clearance only is permitted under ViDA. |
| 224 | - **Do not** advise on circumventing mandates (e.g., issuing PDF invoices in a clearance regime) — penalties and VAT recovery loss apply. |
| 225 | |
| 226 | --- |
| 227 | |
| 228 | ## Section 9 — Disclaimer |
| 229 | |
| 230 | This skill and its outputs are provided for informational and computational purposes only and do not constitute tax or implementation advice. E-invoicing and SAF-T mandates change frequently with national budget cycles and EU directives. Every output must be reviewed and signed off by a credentialed e-invoicing / VAT specialist before any go-live decision. |
| 231 | |
| 232 | The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). |
| 233 |
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About
Use this skill whenever a tax preparer, ERP implementer, or e-invoicing project asks about country mandates for SAF-T (Standard Audit File for Tax), real-time invoice reporting, or e-receipt clearance. Trigger on phrases like "SAF-T", "Standard Audit File", "SAF-T Poland", "SAF-T Portugal", "SAF-T Romania", "JPK", "SAF-T Norway", "real-time invoice reporting", "SII Spain", "RTIR Hungary", "KSeF Poland", "SDI Italy", "NF-e Brazil", "CFDI Mexico", "e-Fatura Turkey", "e-fapiao", "Peppol BIS", "ViDA", "DRR digital reporting requirements", "EN 16931", "structured invoice", "XRechnung", "Factur-X", or any request to determine whether a country mandates SAF-T submission or real-time / near-real-time invoice transmission. Maps the mandate scope, file format, transmission method, threshold triggers, deadline, and penalty for 40+ countries. Does NOT cover: country-specific VAT rate determination (see country VAT skills); e-archiving requirements beyond minimums; structured invoice content beyond format references; software-vendor accreditation procedures. ALWAYS read this skill before scoping an e-invoicing or SAF-T implementation.
GLOBALty-2025
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