Saf T Realtime Ereporting Matrix

---
name: saf-t-realtime-ereporting-matrix
description: "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"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/saf-t-realtime-ereporting-matrix"
  jurisdiction: "GLOBAL"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# 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.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `saf-t-realtime-ereporting-matrix` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/saf-t-realtime-ereporting-matrix. If neither is available, confirm every figure against the official source pages cited above before relying on it.