Overview of E-Invoicing Models
The document outlines five global models for electronic invoicing (e-invoicing), each with distinct mechanisms for validation, exchange, and government involvement.
1. Interoperability Model
- Invoices are exchanged via certified service providers (Access Points).
- Common formats enable seamless communication across systems.
- Example: Peppol network.
- No government validation required.
2. Clearance Model
- Invoices must be approved by a government platform before reaching the buyer.
- Tax Authority assigns unique identifiers (e.g., UUID, QR code).
- Ensures fiscal validity and compliance.
3. Centralised Exchange Model
- All invoices are routed through a single government-managed platform.
- The platform validates and forwards invoices to buyers or makes them retrievable.
- Used in countries like Italy, Turkey, Poland, and Romania.
4. Real-Time Reporting Model
- Invoice is sent directly to the buyer.
- Simultaneously, key data is reported to the Tax Authority.
- Government does not approve the invoice but monitors transactions in near real-time.
5. Decentralised CTC and Exchange (DCTCE)
- Combines real-time reporting with decentralized exchange.
- Certified service providers validate and transmit invoices and report data to the Tax Authority.
- Promotes flexibility while maintaining regulatory compliance.
Each model balances standardization, regulation, and technical integration differently, reflecting regional priorities in tax enforcement and digital infrastructure.
Source Amy Vahey
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