# E-invoicing models explained

Countries regulate electronic invoices in a few distinct ways. Knowing the model tells you what your ERP must do before, during and after issuing an invoice.

## Post-audit

Supplier and buyer exchange invoices directly, electronically or on paper, under general rules on authenticity, integrity and legibility. The tax authority does not see each invoice in real time; it checks records during an audit. ERP impact: correct invoice content, reliable archiving and audit-file exports.

## Real-time reporting

Invoices are still exchanged between the parties, but invoice data must be reported to the authority immediately or within days. Hungary's online invoice data reporting and Spain's SII are examples. ERP impact: automated, near-real-time data submission and handling of rejections.

## Clearance

The invoice is submitted to the authority (or an authority-approved platform) for validation before, or as, it reaches the buyer. Without clearance the invoice may not be legally valid. Italy (SDI), Poland (KSeF), Mexico (CFDI), Saudi Arabia (ZATCA Phase 2) and Romania (RO e-Factura) use clearance-style systems. ERP impact: synchronous integration, status handling, and contingency procedures for outages.

## Peppol and the 4-corner model

Supplier (corner 1) sends through its access point (corner 2) to the buyer's access point (corner 3), which delivers to the buyer (corner 4). Documents use a standard format such as Peppol BIS Billing 3.0, based on EN 16931. Belgium's B2B mandate uses Peppol. ERP impact: connection to a certified access point and correct participant identifiers.

## 5-corner and platform models

A fifth corner is added: the tax authority receives invoice data from the exchange network. The UAE's model (PINT-AE over a Peppol-based network) is described this way. France's reform uses approved platforms (plateformes agréées, PA) that exchange invoices and pass data to the public invoicing portal. ERP impact: use of an accredited provider, plus reporting of data that is not invoiced electronically (France calls this e-reporting).

## Choosing an integration pattern

- **Built-in:** the ERP vendor's own e-document features connect directly or through a vendor-operated service.
- **Connector:** an extension links the ERP to a certified provider or access point.
- **Middleware:** a separate platform handles formats and channels for several countries and ERPs.

Whatever the pattern, check format versions, status messages and archiving obligations for each country. See the [country × ERP matrix](https://erplocalization.com/e-invoicing/) for current mandates.

General information, not tax or legal advice.

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Canonical: https://erplocalization.com/guides/e-invoicing-models/ · Last updated: 2026-10-16 · Informational only; not tax, legal or implementation advice. Featured placements are paid or promotional and do not affect the compliance data. Data: CC BY 4.0, attribution "ERP Localization (erplocalization.com)".