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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

SAF-T (PT)

Portuguese SAF-T variant, one of the earliest in production.

Definition

SAF-T (PT) mandates an XML format to transmit billing and accounting data to the Autoridade Tributária. The billing strand is produced by any certified software and submitted periodically; mandatory fields are flagged * and conditional ones ** in the specification.

Origin

Structure defined by Portaria n.º 302/2016 of the Portuguese Ministério das Finanças, derived from the OECD SAF-T 2.0.

Example in context

<AuditFile><Header><TaxRegistrationNumber>500000000</TaxRegistrationNumber><TaxEntity>Global</TaxEntity></Header>...</AuditFile>

  • MasterFiles — reference-data block reused by SAF-T (PT).

Last updated: June 20, 2026