The functionality of SAF - T Report is that as of now, the scope defined by legal authorities would require Header section in the XML file and this is generated from the standard implementation. Based on further scope from legal authorities, partner will need to implement the additional sections of XML file. The details of partner implementation and enablement is not part of the current scope.
You can check this in the documentation link: https://help.sap.com/docs/SAP_BUSINESS_BYDESIGN/2e30d84496214461ad763692c3a0b4a5/bfd13d243d874fa1999...
So for the requirement of implementing the additional sections of XML file in the SAF - T Report, this is not possible currently as there is no scope for the additional sections. Even though if you try to add some fields to the XML file through BADI but as per the existing system setup, there is no provision to add new fields, only updating the existing fields is possible via BADI.
Also our recommendation is to post this as an enhancement idea over our Influence platform. The same is monitored by our Product Management team, and posts are considered for next releases of the system.
You can access the Influence forum in the link below:
https://influence.sap.com/sap/ino/#/campaign/886
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