Click on a country to check e-invoicing requirements and future regulation. 

E-Invoicing Standards

E-invoicing Models

Model 1

Post Audit

The traditional method used in many countries. Companies exchange invoices freely, and the tax authority verifies them after the transaction has taken place (during a tax audit). This relies heavily on archiving and evidence of authenticity.

Model 2

Clearance

The modern "real-time" model (e.g., Italy, Mexico, France). The invoice must be sent to and authorized by a government platform before (or at the same time) it is sent to the customer. The tax authority sees the transaction in real-time.

Model 3

CTC (Continuous Transaction Controls)

Real-time or near real-time reporting of invoice data to authorities.

Model 4

DCTCE (Decentralised CTC Exchange)

Invoices exchanged via certified platforms with reporting to authorities.

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