Real-Time Reporting is a process model for e-invoicing where companies report invoice data to the tax authority or a government platform shortly after it is issued, while the invoice itself is directly exchanged between seller and buyer. The contribution shortens the model with RTIR.
Functionality
The seller and the buyer exchange the invoice directly. The tax authority receives a copy of the invoice data almost immediately after it is issued. This means that it has the transaction data almost in real time. The invoice itself is not transmitted to the authority.
The model is intended to increase transparency and make tax evasion more difficult, because the authority can detect irregularities more quickly. According to the contribution (as of November 2025), the state control in this model is medium. This is below the clearance model and above the post-audit model.
Examples
According to the report (as of November 2025), Hungary (NAV) operates according to this model. Belgium is reportedly preparing for a near-real-time reporting obligation, which is expected to be implemented starting in 2028. Companies will then be required to transmit central transaction data directly to the tax authorities.
Demarcation
With the clearance model (e-invoice), a government agency must release the invoice. With the post-audit model (e-invoice), the tax administration only checks afterwards. See also E-Reporting (e-invoice) and Digital Reporting Requirement (DRR).
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