> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Portugal SAF-T

Key: `pt-saft-v1`

Portugal doesn't have an e-invoicing format per se. Tax information is reported
electronically to the AT (Autoridade Tributária e Aduaneira) either periodically in
batches via a SAF-T (PT) report or individually in real time via a web service. This addon
ensures that the GOBL documents have all the required fields to be able to be reported to
the AT.

## Sources

* [Portaria n.o 302/2016 – SAF-T Data Structure & Taxonomies](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Portaria_302_2016.pdf)
* [Portaria n.o 195/2020 – Comunicação de Séries Documentais, Aspetos Específicos](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Faturacao/Comunicacao_Series_ATCUD/Documents/Comunicacao_de_Series_Documentais_Manual_de_Integracao_de_SW_Aspetos_Genericos.pdf)
* [Portaria n.o 195/2020 – Especificações Técnicas Código QR](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Novas_regras_faturacao/Documents/Especificacoes_Tecnicas_Codigo_QR.pdf)
* [Comunicação dos elementos dos documentos de faturação à AT, por webservice](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Faturacao/Fatcorews/Documents/Comunicacao_dos_elementos_dos_documentos_de_faturacao.pdf)

## Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is
supported.

A reason is required in the <code>reason</code> field
when submitting the correction options.

### Invoice Types

The types of invoices that can be created with a preceding definition:

* `credit-note`
* `debit-note`

## Scenarios

### bill/invoice

<Accordion title="standard">
  **Filters:**

  * **Types:** `standard`

  **Output:**

  * **Extensions:** `pt-saft-invoice-type:FT`
</Accordion>

<Accordion title="standard, #simplified">
  **Filters:**

  * **Types:** `standard`
  * **Tags:** `simplified`

  **Output:**

  * **Extensions:** `pt-saft-invoice-type:FS`
</Accordion>

<Accordion title="standard">
  **Filters:**

  * **Types:** `standard`
  * **Filter:** *(custom)*

  **Output:**

  * **Extensions:** `pt-saft-invoice-type:FR`
</Accordion>

<Accordion title="debit-note">
  **Filters:**

  * **Types:** `debit-note`

  **Output:**

  * **Extensions:** `pt-saft-invoice-type:ND`
</Accordion>

<Accordion title="credit-note">
  **Filters:**

  * **Types:** `credit-note`

  **Output:**

  * **Extensions:** `pt-saft-invoice-type:NC`
</Accordion>

<Accordion title="proforma">
  **Filters:**

  * **Types:** `proforma`

  **Output:**

  * **Extensions:** `pt-saft-work-type:PF`
</Accordion>

## Extensions

### Invoice Type

SAF-T's `InvoiceType` (Tipo de documento) specifies the type of a sales invoice. In GOBL,
this type can be set using the `pt-saft-invoice-type` extension in the tax section. GOBL
will set the extension for you based on the type and the tax tags you set in your invoice.

The table below shows how this mapping is done:

| Code | Name               | GOBL Type     | GOBL Tax Tag      |
| ---- | ------------------ | ------------- | ----------------- |
| `FT` | Standard Invoice   | `standard`    |                   |
| `FS` | Simplified Invoice | `standard`    | `simplified`      |
| `FR` | Invoice-Receipt    | `standard`    | `invoice-receipt` |
| `ND` | Debit Note         | `debit-note`  |                   |
| `NC` | Credit Note        | `credit-note` |                   |

Example:

```js theme={"system"}
{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$tags": [
		"invoice-receipt"
	],
	// ...
	"type": "standard",
	// ...
	"tax": {
		"ext": {
			"pt-saft-invoice-type": "FR"
		}
	},
	// ...
```

<Accordion title="pt-saft-invoice-type">
  | Code | Name               |
  | ---- | ------------------ |
  | `FT` | Standard Invoice   |
  | `FS` | Simplified Invoice |
  | `FR` | Invoice-Receipt    |
  | `ND` | Debit Note         |
  | `NC` | Credit Note        |
</Accordion>

### Payment Type

To report payment receipts to the AT, GOBL provides conversion from `bill.Payment`
documents. In a payment, the SAF-T's `PaymentType` (Tipo de documento) field specifies its
type. In GOBL, this type can be set using the `pt-saft-payment-type` extension. GOBL will
set the extension automatically based on the type and the tax tags you set. The table
below shows how this mapping is done:

| Code | Name                                       | GOBL Type | GOBL Tax Tag |
| ---- | ------------------------------------------ | --------- | ------------ |
| RG   | Outro Recibo                               | `receipt` |              |
| RC   | Recibo no âmbito do regime de IVA de Caixa | `receipt` | `vat-cash`   |

For example:

```js theme={"system"}
{
	"$schema": "https://gobl.org/draft-0/bill/payment",
	// ...
	"type": "receipt",
	// ...
	"ext": {
		"pt-saft-receipt-type": "RG"
	},
	// ...
```

<Accordion title="pt-saft-payment-type">
  | Code | Name                              |
  | ---- | --------------------------------- |
  | `RC` | Receipt under the VAT Cash scheme |
  | `RG` | Other Receipt                     |
</Accordion>

### Tax Rate Code

The SAF-T's `TaxCode` (Código do imposto) is required for invoice items that apply VAT.
GOBL provides the `pt-saft-tax-rate` extension to set this code at line tax level. It also
determines it automatically this code using the `rate` field (when present). The following
table lists the supported tax codes and how GOBL will map them:

| Code  | Name            | GOBL Tax Rate  |
| ----- | --------------- | -------------- |
| `NOR` | Tipo Geral      | `standard`     |
| `INT` | Taxa Intermédia | `intermediate` |
| `RED` | Taxa Reduzida   | `reduced`      |
| `ISE` | Isenta          | `exempt`       |

<Accordion title="pt-saft-tax-rate">
  | Code  | Name         |
  | ----- | ------------ |
  | `RED` | Reduced      |
  | `INT` | Intermediate |
  | `NOR` | Normal       |
  | `ISE` | Exempt       |
  | `OUT` | Other        |
</Accordion>

### Tax exemption reason code

The SAF-T's `TaxExemptionCode` (Código do motivo de isenção de imposto) is a code that
specifies the reason the VAT tax is exempt in a Portuguese invoice. When the `exempt` tag
is used in a tax combo, the `ext` map's `pt-saft-exemption` property is required.

The SAF-T's `TaxExemptionReason` (Motivo da isenção de imposto) is a text that justifies
the exemption referencing the relevant legislation. In GOBL, this is provided with a
special line-level `note`.

By default, if no note is provided, GOBL will automatically assign a default one
consistent with the exemption code. However, note that default texts are generic and not
always sufficiently precise to comply with the regulations. The invoice issuer should be
given the option to provide a custom note with the appropriate descriptive text.

For example, you could define an invoice line exempt of tax with the exemption code and
the reason as follows:

```js theme={"system"}
{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	// ...
	"lines": [
		{
			// ...
		"item": {
				"name": "Some service exempt of tax",
				"price": "25.00"
			},
			"tax": [
				{
						"cat": "VAT",
						"rate": "exempt",
						"ext": {
							"pt-saft-tax-rate": "ISE",
							"pt-saft-exemption": "M40"
						}
				}
			]
		},
		"notes": [
			{
				"key": "legal",
				"code": "M40",
				"src": "pt-saft-exemption",
				"text": "Artigo 6.º n.º 6 alínea a) do CIVA, a contrário"
			}
		]
	]
}
```

<Accordion title="pt-saft-exemption">
  | Code  | Name                                                          |
  | ----- | ------------------------------------------------------------- |
  | `M01` | Article 16, No. 6, paragraphs a) to d) of the VAT code        |
  | `M02` | Article 6 of Decree-Law No. 198/90 of 19th June               |
  | `M04` | Article 13 of the VAT code                                    |
  | `M05` | Article 14 of the VAT code                                    |
  | `M06` | Article 15 of the VAT code                                    |
  | `M07` | Article 9 of the VAT code                                     |
  | `M09` | Article 62 paragraph b) of the VAT code                       |
  | `M10` | Article 57 of the VAT code                                    |
  | `M11` | Decree-Law No. 346/85 of 23rd August                          |
  | `M12` | Decree-Law No. 221/85 of 3rd July                             |
  | `M13` | Decree-Law No. 199/96 of 18th October                         |
  | `M14` | Decree-Law No. 199/96 of 18th October                         |
  | `M15` | Decree-Law No. 199/96 of 18th October                         |
  | `M16` | Article 14 of the RITI                                        |
  | `M19` | Other exemptions                                              |
  | `M20` | Article 59-D No. 2 of the VAT code                            |
  | `M21` | Article 72 No. 4 of the VAT code                              |
  | `M25` | Article 38 No. 1 paragraph a) of the VAT code                 |
  | `M26` | Law No. 17/2023 of 14th April                                 |
  | `M30` | Article 2 No. 1 paragraph i) of the VAT code                  |
  | `M31` | Article 2 No. 1 paragraph j) of the VAT code                  |
  | `M32` | Article 2 No. 1 paragraph l) of the VAT code                  |
  | `M33` | Article 2 No. 1 paragraph m) of the VAT code                  |
  | `M34` | Article 2 No. 1 paragraph n) of the VAT code                  |
  | `M40` | Article 6 No. 6 paragraph a) of the VAT code, to the contrary |
  | `M41` | Article 8 No. 3 of the RITI                                   |
  | `M42` | Decree-Law No. 21/2007 of 29th January                        |
  | `M43` | Decree-Law No. 362/99 of 16th September                       |
  | `M44` | Article 6.º of the CIVA – Specific rules                      |
  | `M45` | Art 58º-A of the CIVA (IVA - cross-border exemption regime)   |
  | `M46` | Decree-Law No. 19/2017, of February 14                        |
  | `M99` | Not subject to tax or not taxed                               |
</Accordion>

### Product Type

SAF-T's `ProductType` (Indicador de produto ou serviço) indicates the type of each line
item in an invoice. The `pt-saft-product-type` extension used at line item level allows to
set the product type to one of the allowed values.

Example:

```js theme={"system"}
{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	// ...
	"lines": [
		{
			// ...
			"item": {
				"name": "Some service",
				"price": "25.00",
				"ext": {
					"pt-saft-product-type": "S"
				}
			},
			// ...
		}
	]
}
```

<Accordion title="pt-saft-product-type">
  | Code | Name          |
  | ---- | ------------- |
  | `P`  | Goods         |
  | `S`  | Services      |
  | `O`  | Other         |
  | `E`  | Excise Duties |
  | `I`  | Taxes/Fees    |
</Accordion>

### Document Type

SAF-T's `WorkType` (Tipo de documento de conferência) specifies the type of a working
document. In GOBL, this type can be set using the `pt-saft-work-type` extension in either
`bill.Invoice` or `bill.Order` documents. GOBL will set the extension for you based on the
document type in some cases.

The table below shows the supported work type codes and their compatibility with GOBL objects:

| Code | Name                            | GOBL Doc | GOBL Type  |
| ---- | ------------------------------- | -------- | ---------- |
| `PF` | Pró-forma                       | Invoice  | `proforma` |
| `FC` | Fatura de consignação           | Invoice  |            |
| `CC` | Credito de consignação          | Invoice  |            |
| `CM` | Consultas de mesa               | Order    |            |
| `FO` | Folhas de obra                  | Order    |            |
| `NE` | Nota de Encomenda               | Order    | `purchase` |
| `OU` | Outros                          | Order    |            |
| `OR` | Orçamentos                      | Order    | `quote`    |
| `DC` | Documentos de conferência       | Order    |            |
| `RP` | Prémio ou recibo de prémio      | Order    |            |
| `RE` | Estorno ou recibo de estorno    | Order    |            |
| `CS` | Imputação a co-seguradoras      | Order    |            |
| `LD` | Imputação a co-seguradora líder | Order    |            |
| `RA` | Resseguro aceite                | Order    |            |

Example for a proforma invoice:

```js theme={"system"}
{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"type": "proforma",
	// ...
	"tax": {
		"ext": {
			"pt-saft-work-type": "PF"
		}
	},
	// ...
```

Example for a purchase order:

```js theme={"system"}
{
	"$schema": "https://gobl.org/draft-0/bill/order",
	"type": "purchase",
	// ...
	"tax": {
		"ext": {
			"pt-saft-work-type": "NE"
		}
	},
	// ...
```

<Accordion title="pt-saft-work-type">
  | Code | Name                                           |
  | ---- | ---------------------------------------------- |
  | `CM` | Table orders                                   |
  | `CC` | Consignment credit note                        |
  | `FC` | VAT-compliant consignment invoice (Article 38) |
  | `FO` | Work orders                                    |
  | `NE` | Purchase order                                 |
  | `OU` | Other documents                                |
  | `OR` | Quotations                                     |
  | `PF` | Pro forma invoice                              |
  | `DC` | Delivery verification documents                |
  | `RP` | Premium Receipt                                |
  | `RE` | Chargeback Receipt                             |
  | `CS` | Co-insurers Allocation                         |
  | `LD` | Lead Co-insurer Allocation                     |
  | `RA` | Accepted Reinsurance                           |
</Accordion>

### Payment Means

The SAF-T's `PaymentMechanism` (Meios de pagamento) field specifies the payment means in a
sales invoice or payment. GOBL provides the `pt-saft-payment-means` extension to set this
value in your `bill.Invoice` advances or in your `bill.Payment` method. GOBL maps certain
payment mean keys automatically to this extension:

| Code | Name                                               | GOBL Payment Means                                    |
| ---- | -------------------------------------------------- | ----------------------------------------------------- |
| `CC` | Cartão crédito                                     | `card` or `card+credit`                               |
| `CD` | Cartão débito                                      | `card+debit`                                          |
| `CH` | Cheque bancário                                    | `cheque`                                              |
| `CI` | Letter of credit                                   | (\*)                                                  |
| `CO` | Cheque ou cartão oferta                            | (\*)                                                  |
| `CS` | Compensação de saldos em conta corrente            | `netting`                                             |
| `DE` | Dinheiro eletrónico                                | `online`                                              |
| `LC` | Letra comercial                                    | `promissory-note`                                     |
| `MB` | Referências de pagamento para Multibanco           | (\*)                                                  |
| `NU` | Numerário                                          | `cash`                                                |
| `OU` | Outro                                              | `other`                                               |
| `PR` | Permuta de bens                                    | (\*)                                                  |
| `TB` | Transferência bancária ou débito direto autorizado | `credit-transfer`, `debit-transfer` or `direct-debit` |
| `TR` | Títulos de compensação extrassalarial              | (\*)                                                  |

(\*) For codes not mapped from a GOBL Payment Mean, use `other` and explicitly set the
extension.

For example, in a GOBL invoice:

```js theme={"system"}
{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	// ...
	"payment": {
		"advances": [
			{
				"date": "2023-01-30",
				"key": "credit-transfer",
				"description": "Adiantamento",
				"amount": "100.00",
				"ext": {
					"pt-saft-payment-means": "TB"
				}
			}
		]
	},
	// ...
}
```

For example, in a GOBL receipt:

```js theme={"system"}
{
	"$schema": "https://gobl.org/draft-0/bill/receipt",
	// ...
	"method": {
		"key": "other",
		"detail": "Compensação extrassalarial",
		"ext": {
			"pt-saft-payment-means": "TR"
		}
	},
	// ...
}
```

<Accordion title="pt-saft-payment-means">
  | Code | Name                                      |
  | ---- | ----------------------------------------- |
  | `CC` | Credit card                               |
  | `CD` | Debit card                                |
  | `CH` | Bank cheque                               |
  | `CI` | International documentary credit          |
  | `CO` | Gift cheque or card                       |
  | `CS` | Settlement of balances in current account |
  | `DE` | Electronic money                          |
  | `LC` | Commercial bill                           |
  | `MB` | Multibanco payment references             |
  | `NU` | Cash                                      |
  | `OU` | Other                                     |
  | `PR` | Barter                                    |
  | `TB` | Bank transfer or direct debit             |
  | `TR` | Supplementary compensation                |
</Accordion>

### Document Source

SAF-T's `SourceBilling` (Origem do documento) field specifies the source of the document.
GOBL provides the `pt-saft-source` extension to set this value in your documents.
By default, GOBL will set this extension to "P" (Produced).

The table below shows the supported source billing codes:

| Code | Name       | Description                                         |
| ---- | ---------- | --------------------------------------------------- |
| `P`  | Produced   | Document produced by the application                |
| `I`  | Integrated | Integrated document produced by another application |
| `M`  | Manual     | Document from recovery or issued manually           |

Example:

```js theme={"system"}
{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	// ...
	"ext": {
		"pt-saft-source": "P"
	},
	// ...
}
```

<Accordion title="pt-saft-source">
  | Code | Name       |
  | ---- | ---------- |
  | `P`  | Produced   |
  | `I`  | Integrated |
  | `M`  | Manual     |
</Accordion>

### Source Document Reference

GOBL provides the `pt-saft-source-ref` extension to provide the full reference to a document
integrated from another system, recovered or issued manually.

This extension is required when the document source (`pt-saft-source` extension) is
"M" (manual) or "I" (integrated). It must contain the complete document reference to be appended
to the SAF-T's `HashControl` field as stipulated by Despacho n.o 8632/2014.

Example with a manual document:

```js theme={"system"}
{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	// ...
	"ext": {
		"pt-saft-source": "M",
		"pt-saft-source-ref": "FTM abc/00001"
	},
	// ...
}
```

Example with a recovered document:

```js theme={"system"}
{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	// ...
	"ext": {
		"pt-saft-source": "M",
		"pt-saft-source-ref": "FTD FT SERIESA/123"
	},
	// ...
}
```

<Accordion title="pt-saft-source-ref" />

### Movement Type

SAF-T's `MovementType` (Tipo de documento de movimentação de mercadorias) specifies the type of
a delivery document. In GOBL,this type can be set using the `pt-saft-movement-type` extension.
If not provided explicitly, GOBL will set the extension for you based on the type of your delivery
document.

The table below shows how this mapping is done:

| Code | Name          | GOBL Type |
| ---- | ------------- | --------- |
| `GR` | Delivery note | `note`    |
| `GT` | Waybill       | `waybill` |

Example:

```js theme={"system"}
{
	"$schema": "https://gobl.org/draft-0/bill/delivery",
	// ...
	"type": "note",
	// ...
	"ext": {
		"pt-saft-movement-type": "GR"
	},
	// ...
```

<Accordion title="pt-saft-movement-type">
  | Code | Name                                   |
  | ---- | -------------------------------------- |
  | `GR` | Delivery note                          |
  | `GT` | Waybill                                |
  | `GA` | Guide to the movement own fixed assets |
  | `GC` | Consignment note                       |
  | `GD` | Returns slip or note                   |
</Accordion>

## Validation Rules

<AccordionGroup>
  <Accordion title="bill.Invoice">
    | Field                                                                         | Test                                                                               | Validation Code / Message                                                                                          |
    | ----------------------------------------------------------------------------- | ---------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------ |
    | <small>Invoice</small>                                                        | <ul class="gobl-test"><li>Can convert to \[EUR]</li></ul>                          | `GOBL-PT-SAFT-BILL-INVOICE-15`<br />Invoice must be in EUR or provide exchange rate for conversion                 |
    | <small>Invoice</small>                                                        | <ul class="gobl-test"><li>Has doc type</li></ul>                                   | `GOBL-PT-SAFT-BILL-INVOICE-01`<br />Either 'pt-saft-work-type' or 'pt-saft-invoice-type' must be set               |
    | <small>Invoice</small>                                                        | <ul class="gobl-test"><li>Not both doc types</li></ul>                             | `GOBL-PT-SAFT-BILL-INVOICE-02`<br />Either 'pt-saft-work-type' or 'pt-saft-invoice-type' must be set, but not both |
    | <small>Invoice</small>                                                        | <ul class="gobl-test"><li>Valid invoice work type</li></ul>                        | `GOBL-PT-SAFT-BILL-INVOICE-03`<br />Invoice work type is not valid                                                 |
    | <small>Invoice</small>                                                        | <ul class="gobl-test"><li>Series format</li></ul>                                  | `GOBL-PT-SAFT-BILL-INVOICE-04`<br />Series format must be valid                                                    |
    | <small>Invoice</small>                                                        | <ul class="gobl-test"><li>Code format</li></ul>                                    | `GOBL-PT-SAFT-BILL-INVOICE-05`<br />Code format must be valid                                                      |
    | <small>Invoice</small>                                                        | <ul class="gobl-test"><li>Tax has source</li></ul>                                 | `GOBL-PT-SAFT-BILL-INVOICE-12`<br />Tax requires 'pt-saft-source' extension                                        |
    | <small>Invoice</small>                                                        | <ul class="gobl-test"><li>Source ref format</li></ul>                              | `GOBL-PT-SAFT-BILL-INVOICE-14`<br />Source ref format is invalid                                                   |
    | `value_date`                                                                  | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>              | `GOBL-PT-SAFT-BILL-INVOICE-06`<br />Cannot be blank                                                                |
    | `lines[*]`                                                                    | <ul class="gobl-test"><li>Line has tax category VAT</li></ul>                      | `GOBL-PT-SAFT-BILL-INVOICE-07`<br />Line taxes must include VAT category                                           |
    | `payment.advances[*].date`                                                    | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>              | `GOBL-PT-SAFT-BILL-INVOICE-08`<br />Cannot be blank                                                                |
    | `payment.advances[*].amount`                                                  | <ul class="gobl-test"><li>Min 0</li></ul>                                          | `GOBL-PT-SAFT-BILL-INVOICE-16`<br />Must be no less than 0                                                         |
    | `totals.payable`<br /><small class="gobl-field-calculated">Calculated</small> | <ul class="gobl-test"><li>Min 0</li></ul>                                          | `GOBL-PT-SAFT-BILL-INVOICE-09`<br />Must be no less than 0                                                         |
    | `totals.due`<br /><small class="gobl-field-calculated">Calculated</small>     | <ul class="gobl-test"><li>Is invoice-receipt</li><li>Equals 0</li></ul>            | `GOBL-PT-SAFT-BILL-INVOICE-10`<br />Must be equal to 0                                                             |
    | `preceding`                                                                   | <ul class="gobl-test"><li>Length between 0 and 1</li></ul>                         | `GOBL-PT-SAFT-BILL-INVOICE-11`<br />The length must be no more than 1                                              |
    | <small>Invoice</small>                                                        | <ul class="gobl-test"><li>Source not produced</li><li>Tax has source ref</li></ul> | `GOBL-PT-SAFT-BILL-INVOICE-13`<br />Tax requires 'pt-saft-source-ref' extension when source is not produced        |
  </Accordion>

  <Accordion title="bill.Payment">
    | Field                  | Test                                                                                              | Validation Code / Message                                                                                  |
    | ---------------------- | ------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------- |
    | <small>Payment</small> | <ul class="gobl-test"><li>Series format</li></ul>                                                 | `GOBL-PT-SAFT-BILL-PAYMENT-01`<br />Series format must be valid                                            |
    | <small>Payment</small> | <ul class="gobl-test"><li>Code format</li></ul>                                                   | `GOBL-PT-SAFT-BILL-PAYMENT-02`<br />Code format must be valid                                              |
    | <small>Payment</small> | <ul class="gobl-test"><li>Source ref format</li></ul>                                             | `GOBL-PT-SAFT-BILL-PAYMENT-06`<br />Source ref format is invalid                                           |
    | <small>Payment</small> | <ul class="gobl-test"><li>Customer name present</li></ul>                                         | `GOBL-PT-SAFT-BILL-PAYMENT-09`<br />Customer name is required when customer has tax ID code                |
    | `ext`                  | <ul class="gobl-test"><li>Ext require \[pt-saft-payment-type]</li></ul>                           | `GOBL-PT-SAFT-BILL-PAYMENT-03`<br />'pt-saft-payment-type' extension is required                           |
    | `ext`                  | <ul class="gobl-test"><li>Ext require \[pt-saft-source]</li></ul>                                 | `GOBL-PT-SAFT-BILL-PAYMENT-04`<br />'pt-saft-source' extension is required                                 |
    | `ext`                  | <ul class="gobl-test"><li>Source not produced</li><li>Ext require \[pt-saft-source-ref]</li></ul> | `GOBL-PT-SAFT-BILL-PAYMENT-05`<br />'pt-saft-source-ref' extension is required when source is not produced |
    | `supplier.tax_id`      | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                             | `GOBL-PT-SAFT-BILL-PAYMENT-07`<br />Supplier tax ID is required                                            |
    | `supplier.tax_id.code` | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>                             | `GOBL-PT-SAFT-BILL-PAYMENT-08`<br />Supplier tax ID code is required                                       |
    | `total`                | <ul class="gobl-test"><li>Min 0</li></ul>                                                         | `GOBL-PT-SAFT-BILL-PAYMENT-10`<br />Must be no less than 0                                                 |
  </Accordion>

  <Accordion title="bill.Delivery">
    | Field                   | Test                                                                  | Validation Code / Message                                                           |
    | ----------------------- | --------------------------------------------------------------------- | ----------------------------------------------------------------------------------- |
    | <small>Delivery</small> | <ul class="gobl-test"><li>Has movement type</li></ul>                 | `GOBL-PT-SAFT-BILL-DELIVERY-01`<br />Tax requires 'pt-saft-movement-type' extension |
    | <small>Delivery</small> | <ul class="gobl-test"><li>Series format</li></ul>                     | `GOBL-PT-SAFT-BILL-DELIVERY-02`<br />Series format must be valid                    |
    | <small>Delivery</small> | <ul class="gobl-test"><li>Code format</li></ul>                       | `GOBL-PT-SAFT-BILL-DELIVERY-03`<br />Code format must be valid                      |
    | `supplier.tax_id`       | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul> | `GOBL-PT-SAFT-BILL-DELIVERY-04`<br />Supplier tax ID is required                    |
    | `supplier.tax_id.code`  | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul> | `GOBL-PT-SAFT-BILL-DELIVERY-05`<br />Supplier tax ID code is required               |
    | `despatch_date`         | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul> | `GOBL-PT-SAFT-BILL-DELIVERY-06`<br />Cannot be blank                                |
  </Accordion>

  <Accordion title="bill.Order">
    | Field                | Test                                                                  | Validation Code / Message                                                    |
    | -------------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------- |
    | <small>Order</small> | <ul class="gobl-test"><li>Has work type</li></ul>                     | `GOBL-PT-SAFT-BILL-ORDER-01`<br />Tax requires 'pt-saft-work-type' extension |
    | <small>Order</small> | <ul class="gobl-test"><li>Order work type valid</li></ul>             | `GOBL-PT-SAFT-BILL-ORDER-02`<br />Work type must not be an invoice work type |
    | <small>Order</small> | <ul class="gobl-test"><li>Series format</li></ul>                     | `GOBL-PT-SAFT-BILL-ORDER-03`<br />Series format must be valid                |
    | <small>Order</small> | <ul class="gobl-test"><li>Code format</li></ul>                       | `GOBL-PT-SAFT-BILL-ORDER-04`<br />Code format must be valid                  |
    | `value_date`         | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul> | `GOBL-PT-SAFT-BILL-ORDER-05`<br />Cannot be blank                            |
    | `lines[*]`           | <ul class="gobl-test"><li>Line has tax category VAT</li></ul>         | `GOBL-PT-SAFT-BILL-ORDER-06`<br />Line taxes must include VAT category       |
  </Accordion>

  <Accordion title="tax.Combo">
    | Field | Test                                                                                          | Validation Code / Message                                                      |
    | ----- | --------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------ |
    | `ext` | <ul class="gobl-test"><li>Is VAT</li><li>Ext require \[pt-region, pt-saft-tax-rate]</li></ul> | `GOBL-PT-SAFT-TAX-COMBO-01`<br />Region and tax rate are required              |
    | `ext` | <ul class="gobl-test"><li>Is VAT</li><li>Exempt requires exemption</li></ul>                  | `GOBL-PT-SAFT-TAX-COMBO-02`<br />Exemption is required when tax rate is exempt |
  </Accordion>

  <Accordion title="tax.RateTotal">
    | Field | Test                                                                           | Validation Code / Message                                                          |
    | ----- | ------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------- |
    | `ext` | <ul class="gobl-test"><li>Ext require \[pt-region, pt-saft-tax-rate]</li></ul> | `GOBL-PT-SAFT-TAX-RATETOTAL-01`<br />Region and tax rate are required              |
    | `ext` | <ul class="gobl-test"><li>Exempt requires exemption</li></ul>                  | `GOBL-PT-SAFT-TAX-RATETOTAL-02`<br />Exemption is required when tax rate is exempt |
  </Accordion>

  <Accordion title="org.Item">
    | Field  | Test                                                                    | Validation Code / Message                                |
    | ------ | ----------------------------------------------------------------------- | -------------------------------------------------------- |
    | `unit` | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul>   | `GOBL-PT-SAFT-ORG-ITEM-01`<br />Cannot be blank          |
    | `ext`  | <ul class="gobl-test"><li>Ext require \[pt-saft-product-type]</li></ul> | `GOBL-PT-SAFT-ORG-ITEM-02`<br />Product type is required |
  </Accordion>

  <Accordion title="org.Note">
    | Field  | Test                                                                                     | Validation Code / Message                                           |
    | ------ | ---------------------------------------------------------------------------------------- | ------------------------------------------------------------------- |
    | `text` | <ul class="gobl-test"><li>Legal exemption note</li><li>Length between 6 and 60</li></ul> | `GOBL-PT-SAFT-ORG-NOTE-01`<br />The length must be between 6 and 60 |
  </Accordion>

  <Accordion title="bill.Line">
    | Field                                                                | Test                                                | Validation Code / Message                                |
    | -------------------------------------------------------------------- | --------------------------------------------------- | -------------------------------------------------------- |
    | <small>Line</small>                                                  | <ul class="gobl-test"><li>Exemption notes</li></ul> | `GOBL-PT-SAFT-BILL-LINE-05`<br />Exemption notes invalid |
    | `quantity`                                                           | <ul class="gobl-test"><li>Min 0</li></ul>           | `GOBL-PT-SAFT-BILL-LINE-01`<br />Must be greater than 0  |
    | `sum`<br /><small class="gobl-field-calculated">Calculated</small>   | <ul class="gobl-test"><li>Min 0</li></ul>           | `GOBL-PT-SAFT-BILL-LINE-02`<br />Must be no less than 0  |
    | `total`<br /><small class="gobl-field-calculated">Calculated</small> | <ul class="gobl-test"><li>Min 0</li></ul>           | `GOBL-PT-SAFT-BILL-LINE-03`<br />Must be no less than 0  |
    | `discounts[*].amount`                                                | <ul class="gobl-test"><li>Min 0</li></ul>           | `GOBL-PT-SAFT-BILL-LINE-04`<br />Must be no less than 0  |
  </Accordion>

  <Accordion title="bill.PaymentLine">
    | Field                      | Test                                                                  | Validation Code / Message                                              |
    | -------------------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------- |
    | <small>PaymentLine</small> | <ul class="gobl-test"><li>Exemption notes</li></ul>                   | `GOBL-PT-SAFT-BILL-PAYMENTLINE-06`<br />Exemption notes invalid        |
    | `document`                 | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul> | `GOBL-PT-SAFT-BILL-PAYMENTLINE-01`<br />Cannot be blank                |
    | `document.issue_date`      | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul> | `GOBL-PT-SAFT-BILL-PAYMENTLINE-02`<br />Cannot be blank                |
    | `tax`                      | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul> | `GOBL-PT-SAFT-BILL-PAYMENTLINE-03`<br />Cannot be blank                |
    | `tax`                      | <ul class="gobl-test"><li>Has VAT category</li></ul>                  | `GOBL-PT-SAFT-BILL-PAYMENTLINE-04`<br />Missing category VAT           |
    | `tax.categories[*].rates`  | <ul class="gobl-test"><li>Length between 0 and 1</li></ul>            | `GOBL-PT-SAFT-BILL-PAYMENTLINE-05`<br />Only one rate allowed per line |
  </Accordion>
</AccordionGroup>