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Transaction Controls (CTC) is the umbrella term for systems in which invoice data is shared with the tax authority in real-time or near-real-time. ViDA is making this approach the European norm. eConnect supports all CTC models from one platform.",[1384,1394,1395],{"v-slot:actions":411},[1396,1397,1403],"e-button",{"className":1398,"color":1400,"size":1401,"to":715,"variant":1402},[1399],"mt-4","primary","lg","solid",[1390,1404,717],{},[1406,1407,1411,1418],"content-image",{"badge":1408,"direction":1409,"src":1410},"why","ltr","/images/sfeer/sfeer-vrouw-meetingroom-2.jpg",[1384,1412,1413],{"v-slot:title":411},[1414,1415,1417],"h2",{"id":1416},"why-tax-authorities-are-switching-to-ctc","Why tax authorities are switching to CTC",[1390,1419,1420],{},"In the traditional approach, the tax authority checks after the fact, via quarterly or annual returns. This leaks fraud and delays detection. CTC reverses that: tax authorities observe every transaction, or even before it happens. Brazil, India, Mexico and Italy have years of experience with CTC and the results are substantial. Italy recovered approximately EUR 6 billion in additional VAT revenue via SDI between 2019 and 2024. The EU VAT gap was EUR 99 billion in 2020; ViDA aims to structurally reduce it.",[1422,1423,1426,1432,1435],"content-cards",{"badge":1424,"direction":1425},"models","rtl",[1384,1427,1428],{"v-slot:title":411},[1414,1429,1431],{"id":1430},"the-four-ctc-models","The four CTC models",[1390,1433,1434],{},"Not every country chooses the same model. For multinationals, this means a different regime per country, often with its own platform and format.",[1384,1436,1437,1444,1451,1457],{"v-slot:cards":411},[1438,1439,1441],"action-card",{"icon":281,"title":1440},"Pre-clearance",[1390,1442,1443],{},"Invoice is approved by the tax authority before sending and receives a reference number. Italy (SDI), Poland (KSeF), India (IRP), Malaysia (MyInvois).",[1438,1445,1448],{"icon":1446,"title":1447},"bolt","Post-clearance",[1390,1449,1450],{},"Invoice goes directly to the receiver; reporting data goes simultaneously to the tax authority. France (PPF/PA), UAE (DCTCE), Singapore (InvoiceNow), Slovakia, Croatia, Oman.",[1438,1452,1454],{"icon":336,"title":1453},"Post-audit",[1390,1455,1456],{},"Invoice data is periodically reported via SAF-T or similar. Portugal, Norway, Greece (myDATA supplementary).",[1438,1458,1460],{"icon":86,"title":1459},"Certified software",[1390,1461,1462],{},"Invoicing software must meet integrity and traceability requirements, often with cryptographic chaining and QR codes. Spain (VeriFactu).",[1406,1464,1465,1471],{"badge":949,"direction":1409},[1384,1466,1467],{"v-slot:title":411},[1414,1468,1470],{"id":1469},"vida-chooses-post-clearance","ViDA chooses post-clearance",[1390,1472,1473],{},"The European ViDA directive makes cross-border e-invoicing mandatory from 1 July 2030 and explicitly chooses the post-clearance model. Invoice data is reported simultaneously with invoice transmission, without prior approval. The Peppol 5-corner model is the building block for this: alongside the four corners (sender, sending AP, receiving AP, receiver), a fifth corner is added for reporting to the tax authority. Member states with a pre-clearance system (Italy, Poland) may retain it, but must align with the ViDA standard by 1 January 2035 at the latest.",[1422,1475,1477,1483,1486],{"badge":1476,"direction":1425},"impact",[1384,1478,1479],{"v-slot:title":411},[1414,1480,1482],{"id":1481},"what-this-means-for-your-organisation","What this means for your organisation",[1390,1484,1485],{},"CTC affects every organisation that invoices internationally. The impact differs by role.",[1384,1487,1488,1494,1500,1506],{"v-slot:cards":411},[1438,1489,1491],{"icon":135,"title":1490},"Multinationals",[1390,1492,1493],{},"A different regime per country. An international rollout means integration with SDI, KSeF, MyInvois, DCTCE, InvoiceNow and ViDA DRR. eConnect bundles this in one API.",[1438,1495,1497],{"icon":336,"title":1496},"Finance / CFO",[1390,1498,1499],{},"Cash flow forecasts become more predictable as the tax authority observes in near real-time and VAT returns can be pre-filled (already operational in, among others, Italy, France and India).",[1438,1501,1503],{"icon":281,"title":1502},"Compliance / Audit",[1390,1504,1505],{},"CTC requires near real-time correctness of invoice data. Errors become visible at sending, not only at audit. Demonstrable compliance per transaction becomes the norm.",[1438,1507,1509],{"icon":304,"title":1508},"ERP / IT",[1390,1510,1511],{},"The invoicing system must generate reporting events and the Service Provider must be able to route them to the correct authority. eConnect handles this transparently; the ERP does not need to know which regime applies per country.",[1406,1513,1515,1521],{"badge":1514,"direction":1409},"costs",[1384,1516,1517],{"v-slot:title":411},[1414,1518,1520],{"id":1519},"ctc-reports-included-in-the-document-price","CTC reports included in the document price",[1390,1522,1523],{},"With eConnect, every CTC report is included in the document price. With most competitors, each technical message (invoice, report, status message) counts as a separate transaction, making a single invoice quickly cost three to four times the transaction price in countries with CTC. With eConnect you only pay for the document, regardless of how many messages are exchanged along the way. For multi-country rollouts, this pricing model is a significant cost advantage, especially now that CTC is becoming mandatory in more and more countries.",[1525,1526,1527,1533],"faq",{},[1384,1528,1529],{"v-slot:title":411},[1414,1530,1532],{"id":1531},"frequently-asked-questions","Frequently asked questions",[1384,1534,1535,1543,1555,1562,1569],{"v-slot:items":411},[1536,1537,1540],"e-accordion-item",{"header":1538,"value":1539},"What is the difference between e-invoicing and CTC?","ctc-1",[1390,1541,1542],{},"E-invoicing is about the exchange of a structured invoice file between sender and receiver. CTC adds a reporting obligation to the tax authority: invoice data is shared in real-time or near-real-time with the tax authority. Many countries link e-invoicing and CTC together in one regime, but they are conceptually different things. A country can mandate e-invoicing without CTC, and vice versa.",[1536,1544,1547],{"header":1545,"value":1546},"Which countries already have CTC?","ctc-2",[1390,1548,1549,1550,1554],{},"Operational: Italy (SDI, since 2019), Poland (KSeF, phased from February 2026), Romania (RO e-Factura), Malaysia (MyInvois), India (IRP). Under construction or imminent: France (PPF/PA, from September 2026), UAE (DCTCE, mid-2026), Singapore (InvoiceNow, phased 2025-2031), Croatia (Peppol fiscalisation from January 2026), Slovakia (Peppol 5-corner from January 2027), Oman (TDD OM, in preparation). Spain uses VeriFactu as a certified-software variant. The full overview is on the ",[1551,1552,1553],"a",{"href":396},"Obligations page",".",[1536,1556,1559],{"header":1557,"value":1558},"What does the 5-corner model mean?","ctc-3",[1390,1560,1561],{},"The Peppol 5-corner model is an extension of the familiar 4-corner model. Alongside the four corners (sender, sending AP, receiving AP, receiver), a fifth corner is added: the tax authority that receives invoice data for reporting. The model is designed for the post-clearance CTC scenario and fits the ViDA DRR architecture. France and Slovakia are the first countries to put the 5-corner model into production.",[1536,1563,1566],{"header":1564,"value":1565},"What does ViDA do exactly regarding CTC?","ctc-4",[1390,1567,1568],{},"ViDA (VAT in the Digital Age) is the European package that makes cross-border B2B e-invoicing and near real-time digital reporting mandatory from 1 July 2030. ViDA explicitly chooses the post-clearance model and makes the Peppol 5-corner model the de facto standard within Europe. Member states with their own CTC system may retain it, but must align their systems with the ViDA standard by 1 January 2035 at the latest.",[1536,1570,1573],{"header":1571,"value":1572},"How does eConnect handle CTC?","ctc-5",[1390,1574,1575],{},"The PSB is designed to work with all CTC models. Pre-clearance (Italy, Poland) via direct integration with SDI and KSeF; post-clearance (France, UAE, Slovakia, Singapore) via automatic TDD/CDAR reporting; ViDA DRR for cross-border EU transactions. Customers do not need to adapt their invoicing process per country. With every regulatory change, eConnect adapts the implementation; for customers and integrators, nothing changes.",[1577,1578,1579,1588,1591],"cta",{},[1384,1580,1581],{"v-slot:title":411},[1414,1582,1584,1587],{"id":1583},"ready-for-ctc-and-vida",[1585,1586],"e-icon",{"name":281}," Ready for CTC and ViDA?",[1390,1589,1590],{},"Schedule a conversation about how CTC affects your international invoice flow and how eConnect handles it for you.",[1384,1592,1593],{"v-slot:actions":411},[1396,1594,1596],{"className":1595,"color":1400,"size":1401,"to":715,"variant":1402},[1399],[1390,1597,717],{},{"title":411,"searchDepth":1036,"depth":1036,"links":1599},[],{"layout":1601,"keywords":1602,"seo_title":1608,"schema_type":1609,"last_updated":1610,"last_reviewed":1611,"show_chat":13},"default",[279,1603,1604,1605,1606,1607],"Continuous Transaction Controls","real-time reporting","pre-clearance","post-clearance","5-corner model","CTC - Continuous Transaction Controls explained | eConnect","Article","2026-07-20","2026-07-22",{"title":403,"description":404},"peppol/ctc-5-corner-model","amsXzQHHy94GTTuHIGvAEBsgALQyHsK8bNz_wE-3pOg",1786914969310]