DCTCE 5-Corner Model
UAE's unique 5-corner e-invoicing architecture adding a central platform to Peppol's 4-corner model
The DCTCE (Decentralised Continuous Transaction Control and Exchange) 5-corner model is the UAE's national e-invoicing architecture, extending the standard Peppol four-corner model with a fifth corner, the FTA reporting platform, for real-time tax authority visibility.
Related terms
Browse all →B2B E-Invoicing KSA
E-Invoicing ModelThe mandatory issuance of standard tax invoices between VAT-registered businesses as UBL 2.1 XML under ZATCA's clearance model.
B2B E-Invoicing Oman
E-Invoicing ModelThe core of the Fawtara mandate: invoices between VAT-registered businesses issued as PINT OM XML, exchanged through each party's Accredited Service Provider over Peppol, with a Tax Data Document reported to the OTA in real time.
B2C E-Invoicing Oman
E-Invoicing ModelThe treatment of sales to consumers, who are not on the Fawtara network.
B2C E-Reporting KSA
E-Invoicing ModelThe treatment of simplified tax invoices issued to consumers under Phase 2.
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