Saf T Realtime Ereporting Matrix

SAF-T and Real-Time E-Reporting Matrix v0.1

What this file is

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.

Tax year coverage. Current for calendar 2025, reflecting:

• 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)
• Germany e-invoicing mandatory receipt phase from 1 January 2025 (B2B receipt) and outbound phase from 1 January 2027 / 2028 (size-based)
• France e-invoicing reform rescheduled to begin September 2026 (receipt) / September 2027 (issue for SMEs)
• Belgium e-invoicing mandatory B2B from 1 January 2026
• Poland KSeF delayed; latest schedule has voluntary continuation through 2025 and mandatory 1 February 2026 for large taxpayers, 1 April 2026 for others
• Spain Veri*Factu / Verifactu for non-SII taxpayers in force from 1 January 2026
• Romania e-Factura B2B mandatory since 1 July 2024
• Greece myDATA B2B fully effective since 2024
• Saudi Arabia ZATCA Fatoorah Phase 2 waves continuing rolling enrolment
• Israel "Form Mandate" for invoice clearance > ILS 5,000 in force since 5 May 2024 (threshold lowering 2025)

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.

Section 1 — Scope statement

This skill covers:

• SAF-T mandates (Standard Audit File for Tax — OECD-aligned XML extract on demand or periodic)
• 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)
• CTC (Continuous Transaction Controls) taxonomies — clearance, reporting, hybrid, decentralised
• EU ViDA alignment: by 2030 all intra-EU B2B invoices must be structured EN 16931 and digital reporting requirements (DRR) replace recapitulative statements

This skill does NOT cover:

• VAT rate determination (see country *-vat-return.md skills)
• B2C e-receipt mandates (Greek myDATA B2C, Italian corrispettivi telematici) unless overlapping with the B2B system
• Software accreditation procedures with national tax authorities
• Detailed XSD schema field-level mapping beyond format and core blocks
• E-archiving retention beyond the minimum

Section 2 — SAF-T matrix

SAF-T matrix (Section 2 — SAF-T matrix)

Country	Status	Trigger	Frequency	Source
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
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
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
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
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
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
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
France — FEC	Mandatory on tax audit since 2014; not periodic	Audited entities	On audit	CGI Art. L47 A I; LPF
Hungary — SAF-T Online (NAV)	Voluntary now; mandatory tooling rollout 2025-2026	Initially large taxpayers	Periodic upon mandate	Hungarian Tax Authority guidelines
Austria — SAF-T (Datenträger)	On demand during tax audits	Audited entities	On audit	BAO §131-132
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
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
Angola — SAF-T (AO)	Mandatory since 2019 for VAT taxpayers	All VAT taxpayers	Monthly	Decreto Presidencial 312/18
Cape Verde — SAF-T (CV)	Mandatory since 2017	VAT taxpayers	Monthly	Decreto-Lei 41/2017

Section 3 — Real-time / clearance e-invoice matrix

Real-time / clearance e-invoice matrix (Section 3 — Real-time / clearance e-invoice matrix)

Country	Mandate	Effective date	Model	Format	Transmission
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)
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
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
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
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
Poland — KSeF	Mandatory 1 Feb 2026 (large), 1 Apr 2026 (others)	2026	Pre-clearance	KSeF XML (FA(2))	KSeF central platform
Belgium	B2B mandatory 1 Jan 2026	2026	Decentralised via Peppol BIS	Peppol BIS / EN 16931	Peppol-network
Romania — e-Factura	B2B mandatory since 1 Jul 2024	Live	Pre-clearance	RO_CIUS_EN16931	RO e-Factura portal (SPV)
Greece — myDATA	Fully effective since 2024 for B2B + B2C	Live	Reporting (real-time/near-real-time)	myDATA XML	AADE portal
Hungary — RTIR (Online Számla)	All B2B since 2018; B2C from 1 Jan 2021	Live	Reporting near-real-time	NAV XML schema	NAV portal
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
Bulgaria	SAF-T schedule TBD; VAT one-step return	Pending	TBD	TBD	TBD
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
Slovakia	E-invoicing reform pending; 2026 target	2026 (proposed)	TBD	TBD	TBD
Czech Republic	E-invoicing reform pending; 2027 target	2027 (proposed)	TBD	TBD	TBD
United Kingdom	No B2B e-invoicing mandate as of 2025; consultation issued 2025	Consultation	TBD	TBD	TBD
Ireland	No mandate as of 2025; consultation in progress	Consultation	TBD	TBD	TBD
Norway — EHF	Mandatory B2G since 2019; B2B voluntary	Live (B2G)	Decentralised	Peppol BIS / EHF	Peppol
Denmark — OIOUBL / Peppol	Mandatory B2G; B2B from 2026 (digital bookkeeping act)	2026 (B2B)	Decentralised	Peppol BIS	Peppol
Sweden	Mandatory B2G since 2019; B2B in consultation	Live B2G	Decentralised	Peppol BIS	Peppol
Finland	Buyer can request e-invoice since 2020 (right to receive)	Live (right-to-receive)	Decentralised	Finvoice / Peppol	Various

Asia, Middle East, Latin America

Asia, Middle East, Latin America matrix (Asia, Middle East, Latin America)

Country	Mandate	Effective	Model	Format	Transmission
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
UAE	E-invoicing scheme planned 2026	2026	TBD	EN 16931-aligned	TBD
Egypt — ETA	Mandatory B2B since 2021	Live	Pre-clearance	ETA XML / JSON	ETA portal
Turkey — e-Fatura / e-Arşiv Fatura	All VAT taxpayers ≥ TRY 5m turnover; lower thresholds in specific sectors	Live	Pre-clearance	UBL-TR	GİB
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
Vietnam	All VAT taxpayers since 1 Jul 2022	Live	Pre-clearance / pre-issue	XML	GDT
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.)
Indonesia — e-Faktur	All VAT taxpayers since 2016	Live	Pre-clearance	XML	DGT portal
Philippines	EIS (Electronic Invoicing System) for top 100 taxpayers since 2022; phased expansion	Phased	Reporting near-real-time	JSON	EIS portal
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
Chile — DTE	All VAT taxpayers since 2018	Live	Pre-clearance	XML	SII
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
Argentina — Comprobantes Electrónicos	All VAT taxpayers since 2015	Live	Pre-clearance	XML / web service	AFIP
Colombia — Factura Electrónica DIAN	All taxpayers phased 2018-2020	Live	Pre-clearance	XML	DIAN
Peru — SEE Sunat	Phased rollout completed 2024 for all taxpayers	Live	Pre-clearance	XML UBL 2.1	SUNAT or accredited PSE
Ecuador — Comprobantes Electrónicos	All taxpayers since 2018	Live	Pre-clearance	XML	SRI
Uruguay — CFE	All taxpayers since 2019	Live	Pre-clearance	XML	DGI

Section 4 — EU ViDA — Digital Reporting Requirements

[T1] Council Directive (EU) 2025/516 elements (Council Directive (EU) 2025/516 amending Directive 2006/112/EC and Regulation (EU) 282/2011)

Element	Date	Detail
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
Recapitulative statements abolished	1 July 2030	Replaced by Digital Reporting Requirements (DRR)
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
Single EU VAT identification + OSS expansion	1 July 2028	Extension of OSS to B2C movements of own goods
Platform economy deemed-supplier	1 July 2028 (with optional 2030)	Short-term accommodation and passenger transport platforms become deemed supplier

• [T2] EN 16931 alignment and pre-clearance prohibition — 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. ([T2])

Section 5 — Decision flow

Step 1 — Determine taxpayer status in each jurisdiction

• Taxpayer status determination steps — For each country where the taxpayer issues invoices to local customers OR receives invoices from local suppliers OR has VAT registration: 1. VAT-registered? → check the country's e-invoicing scope 2. Threshold-based exemption? → check turnover thresholds 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) (Step 1 — Determine taxpayer status in each jurisdiction)

Step 2 — Select format

• Format selection by jurisdiction — - Cross-border within EU → Peppol BIS billing 3.0 or EN 16931-aligned XML - Italy → FatturaPA - France → Factur-X (hybrid PDF/A-3 + UBL or CII) OR Peppol BIS - Germany → XRechnung (B2G) / ZUGFeRD or Factur-X / EN 16931 (B2B) - Spain → Verifactu XML for SII / Verifactu - Poland → KSeF FA(2) XML - Saudi Arabia → ZATCA XML or PDF/A-3 with embedded XML - LATAM → country-specific (CFDI Mexico, DTE Chile, etc.) (Step 2 — Select format)

Step 3 — Select transmission channel

• Transmission channel selection — - Centralised → Italy SDI, Poland KSeF, France PPF, Romania SPV, Spain Verifactu/SII web service - Decentralised via Peppol → Belgium, Norway, Denmark, Sweden, EU intra-Community by 2030 - Direct B2B without clearance → Germany B2B - LATAM PAC/PSE intermediaries → Mexico, Brazil, Peru, Chile (Step 3 — Select transmission channel)

Step 4 — Plot deadlines and penalties

Typical penalty by country (Step 4 — Plot deadlines and penalties)

Country	Typical penalty
Italy SDI	EUR 250–2,000 per non-compliant invoice; deductibility disallowed
Poland KSeF	Up to 100% of VAT shown on non-compliant invoice (initial 6-month grace)
Germany B2B	Loss of input VAT recovery for non-EN-16931 invoice receipt
Romania e-Factura	RON 1,000–10,000 per missing invoice
Greece myDATA	EUR 5,000–100,000 fines
Hungary RTIR	HUF 500,000 per missing report
Saudi Arabia ZATCA Phase 2	SAR 1,000+ per invoice; escalating
India IRN	INR 25,000 per invoice without IRN; ITC disallowance
Spain SII	EUR 0.5% of unreported amount, min EUR 300 / max EUR 6,000 per quarter

Section 6 — Output specification

The reviewer brief must include:

1. Jurisdiction inventory — every country with mandate exposure for the entity.
2. Mandate status per country — in-force / pending / proposed; effective date for the entity.
3. Format and transmission selection per country.
4. Implementation roadmap — ERP changes, intermediary selection (PAC / PDP), accreditation status, go-live dates.
5. Data residency and archiving — required retention period per country (commonly 10 years), location restrictions.
6. Penalty exposure if go-live missed.
7. EU ViDA alignment — for EU-registered taxpayers, the 1 July 2030 DRR transition plan.
8. Reviewer questions — open items flagged as [T2] or [T3].

Section 7 — Self-checks

• Every country of registration / supply / receipt mapped to a mandate status.
• Threshold tests applied (turnover, sector) before assuming in-scope.
• Format selected per country, not assumed by analogy.
• Transmission channel matches model (centralised / decentralised / PAC).
• Pre-clearance model identified where invoice transmission is blocking.
• ViDA DRR transition plotted for 1 July 2030 deadline.
• Italy SDI cross-border replacement of Esterometro reflected.
• Mexico Pólizas + CFDI 4.0 + Catálogo de Cuentas integration documented.
• Penalty schedule per country in the brief.
• Output flags every [T2]/[T3] item for reviewer judgement.

Section 8 — Prohibitions

• 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.
• 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.
• Do not rely on the EU ViDA 2030 dates as locked — Member State adoption pace varies and derogations may persist.
• Do not propose a centralised-clearance go-live for ViDA-compliant intra-Community invoicing — post-clearance only is permitted under ViDA.
• Do not advise on circumventing mandates (e.g., issuing PDF invoices in a clearance regime) — penalties and VAT recovery loss apply.

Section 9 — Disclaimer

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.

The most up-to-date, verified version of this skill is maintained at openaccountants.com.