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CTC models: clearance, real-time reporting, post-audit

Articles in CTC models: clearance, real-time reporting, post-audit

This pillar covers the three principal continuous transaction control (CTC) models governments use to supervise e-invoicing: clearance, where invoices must be validated by a tax authority platform before reaching the buyer; real-time reporting, where data is transmitted to authorities simultaneously with exchange; and post-audit, where businesses retain records for periodic inspection. Each section explains how the models differ in technical requirements, liability, and implementation complexity.