How the PSB handles Peppol CTC reporting for ViDA DRR: 5-corner model, MLS, TDD SK and status per country.
VAT in the Digital Age (ViDA) introduces the 5-corner model for e-invoicing: besides the two Access Points and the two trading parties, the tax authority also receives invoice data. The Peppol Service Bus (PSB) from eConnect supports this Peppol route in its Continuous Transaction Controls (CTC) module. This article describes how the PSB handles the Peppol CTC implementation of ViDA Digital Reporting Requirements (DRR) and which countries are served on this route.
Peppol CTC is the implementation of post-clearance reporting over the Peppol network. At the same time as sending an invoice via Peppol, a reporting message goes to the tax authority. No prior approval is required, unlike pre-clearance models such as the Italian SdI or the Polish KSeF.
The PSB CTC module handles:
Nothing changes in the invoice API for the integrator. Reporting happens behind the scenes based on the party SMP configuration and the country of the transaction.
From 1 January 2027, Slovakia is the first EU country to implement its B2B mandate fully via Peppol. OpenPeppol does not publish a separate PINT-SK specification. The invoice route is Peppol BIS Billing v3 (Bisv3); tax reporting runs via TDD SK v1.0.0 and MLS.
eConnect International B.V. is PASR-certified (28 May 2026) and has completed the OpenPeppol testbed (Bisv3, TDD SK, MLS) on 19 April 2026. Production rollout of live B2B traffic via Bisv3 still requires additional internal steps at eConnect.
Customers with a Slovak establishment do not need a separate invoice API: TDD SK follows automatically for domestic traffic. If you only invoice from another EU country to Slovakia, it is a regular Peppol invoice without TDD.
In France the 5-corner model is implemented via Plateformes Agréées (PA) and the Portail Public de Facturation (PPF). France is in production for customers. The PA stack is not yet fully native: the application with DGFiP is in progress (file 32625916, submitted 24 July 2026). Until DGFiP approval we do not speak of a certified PA. For the customer that makes no difference in the connection.
The French route is not the Slovak package. There is no TDD SK. France uses its own document profiles and reporting via PA or PPF.
Poland implements ViDA DRR compliance via Krajowy System e-Faktur (KSeF), the central national platform. KSeF meets the ViDA directive for digital reporting, but it does not run over the Peppol network. It is a pre-clearance model with its own mandate and its own technical infrastructure.
The PSB supports KSeF via a native direct integration, with its own hooks and without a partner route (see the KSeF hook). For customers with Polish activity this means a country-specific implementation, not the Peppol CTC route used for Slovakia and France.
Each country needs its own mapping. Peppol provides the transport and CTC layer, but the content of the reporting message and the connection to the national tax authority differ per jurisdiction.
These routes deliberately fall outside the Peppol CTC module and have their own integration:
MLS (Message Level Status) is the successor to MLR (Message Level Response). For Slovakia, MLS confirms invoice delivery (C3) and the TDD status from Finančná správa (C5). Invoice Response is a status between trading parties and does not go to C5.
No. Poland implements ViDA DRR compliance via KSeF, a pre-clearance platform that does not run over the Peppol network. The PSB supports KSeF via a native direct integration, with its own hooks and without a partner route, separate from the Peppol CTC route.
TDD SK follows automatically for domestic traffic (SK to SK) once Bisv3 is active for that Slovak Peppol party. An invoice from another EU country to Slovakia remains a regular Peppol invoice without TDD. There is no separate reporting call in the invoice API.
Peppol network via the API
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