Clearance model (e-invoice)

That Clearance model is a process model for e-invoicing where a tax authority or a central government platform validates and approves each invoice. According to the contribution (as of November 2025), this verification takes place before or during the transmission to the buyer.

Functionality

The clearance model is one of the Continuous Transaction Controls (CTC). Globally, e-invoicing is evolving from periodic controls to these ongoing controls. The implementation differs from country to country. In the pre-clearance variant, the invoice is first sent to the government platform and only after approval is sent to the recipient. In another variant, the buyer receives the invoice first and then the authority. Additionally, there is a simplex mode in which only the issuer reports, and a duplex mode in which the issuer and recipient upload the invoice.

The model ensures high tax compliance and reduces the risk of fraudulent transactions. However, it can delay the exchange of invoices. In countries with legal clearance requirements, an invoice without confirmation from the government authority is not legally valid. The contribution rates the government control in this model as very high.

Examples

According to the article (as of November 2025), Italy works according to this model with the Sistema di Interscambio (SdI) and Poland with the KSeF (Krajowy System e-Faktur). Fachquellen describe the Italian SdI as a centralized clearance system with prior approval by the state. Poland has been operating a mandatory clearance system with real-time verification of every transaction with the KSeF since the spring of 2026 (as of 2026).

In the SAP Business One context

For countries with mandatory government clearance requirements such as Poland, Versino recommends SAP BTP Document and Reporting Compliance as an integration layer. The module connects SAP Business One directly to the national interfaces.

Demarcation

In the post-audit model (e-invoicing), partners exchange invoices without government approval. In real-time reporting (e-invoicing), the authority receives the invoice data shortly after the exchange, but the invoice itself is processed directly between the partners. According to the article, the Y model (e-invoicing) is a decentralized form of ongoing transaction control via private platforms. See also Digital Reporting Requirement (DRR).

SAP B1 blog