Post-Audit Model
An e-invoicing architecture where invoices are exchanged directly between buyer and seller and reviewed by the tax authority only retrospectively, typically through audits or periodic reporting.
Related terms
Browse all →Clearance Model
E-invoicingAn e-invoicing architecture where invoices must be submitted to (and approved by) the tax authority before they can be sent to the buyer. KSA Phase 2 and India's IRP follow this model.
Fatoora
E-invoicingSaudi Arabia's national e-invoicing platform, operated by ZATCA, through which all B2B and B2C electronic invoices must be issued or cleared.
MyInvois
E-invoicingThe Inland Revenue Board of Malaysia's national e-invoicing portal, through which taxpayers submit invoices for clearance before issuing them to buyers.
Peppol
TechnicalPan-European Public Procurement On-Line — an open, four-corner network for exchanging electronic invoices across borders, now adopted as the basis of mandates in the EU, Singapore, Australia, Malaysia, and others.
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