That Post-audit model According to the article (as of November 2025), it is a process model for e-invoicing where companies exchange invoices directly with each other, often via the Peppol network and without government approval. The tax authorities only check afterwards.
Functionality
The tax authority is not involved in the transmission. Belgium, for example, uses the four-corner model: the e-invoice runs from the supplier’s point of access to the customer’s point of access. The Belgian tax administration does not participate in this transmission phase. The contribution classifies the state control in this model as low.
Example Germany
According to the article (as of November 2025), Germany and Belgium operate under this model. According to the article, Germany does not have a central reporting system, and invoices must be kept in their original format for 10 years in accordance with the GoBD. There is no legal requirement for validation. However, the Federal Ministry of Finance recommends validating e-invoices during creation and dispatch (BMF FAQ, as of March 2026).
In the SAP Business One context
For countries such as Germany and Belgium, the Electronic Document Service (EDS) together with the Peppol Exchange Service is considered the standard configuration in SAP Business One.
Demarcation
In the clearance model (E-Invoice), a government platform releases the invoice. In the real-time reporting (E-Invoice) model, the company reports the invoice data to the authority in a timely manner. See also the four-corner model (PEPPOL), validation (E-Invoice), XRechnung and ZUGFeRD.
E-Invoice check by Versino Financial Suite
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E-invoicing in SMEs: The clock is ticking
France E-invoicing 2026: What companies with a French tax number need to know now
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Verifactu in Spain: the new invoicing obligation
