{"id":10516,"date":"2021-06-18T09:13:15","date_gmt":"2021-06-18T08:13:15","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=10516"},"modified":"2021-06-18T09:18:00","modified_gmt":"2021-06-18T08:18:00","slug":"electronic-invoicing-models-clearance-vs-post-audit","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/en\/electronic-invoicing-models-clearance-vs-post-audit\/","title":{"rendered":"Electronic invoicing models: Clearance vs. Post-audit"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Tiempo de lectura:<\/span> <span class=\"rt-time\"> 2<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span><h2>Characteristics and benefits of the main e-invoicing models.<\/h2>\n<p>The use of e-invoicing continues to grow worldwide. <strong>More and more countries are legislating the use of e-invoicing, both in the B2G, B2B and B2C spheres.<\/strong> However, not all territories adopt the same model. In the world, two models for implementing e-invoicing have become widespread. <a href=\"https:\/\/eespa.eu\/glossary\/clearance-model\/\" target=\"_blank\" rel=\"noopener\">The clearance model and the post-audit model<\/a>. Below, we will analyse the main characteristics of each model and which countries opt for each of them.<\/p>\n<h4>The electronic invoice clearance model<\/h4>\n<p>In the clearance model, <strong>the corresponding tax authority must approve the e-invoice before it is valid and can be sent<\/strong>. Electronic invoices must be registered in the government&#8217;s systems and can only be sent <strong>once approval has been received from the administration.<\/strong> In other words, <strong>communication between the company and the administration takes place in real time.<\/strong><\/p>\n<p>Most Latin American countries have adopted the clearance model for electronic invoicing. In Europe, to date, <a href=\"https:\/\/www.voxelgroup.net\/blog\/en\/electronic-invoice-is-obligatory-in-italy-since-january-1st-2019\/\" target=\"_blank\" rel=\"noopener\">Italy is the only country that has implemented B2B e-invoicing following the clearance model.<\/a><\/p>\n<h4>The electronic invoicing post-audit model<\/h4>\n<p>On the other hand, there is the post-audit model. In this model, <strong>companies exchange invoices and are subsequently accountable to the public administration.<\/strong> They do this through regular reports and briefings. Thus, companies must guarantee the authenticity, integrity and legibility of invoices once they have been issued, received and accounted for.<\/p>\n<p>The post-audit model is mostly used in European countries. However, more and more countries are moving towards the clearance model. Recent examples are <a href=\"https:\/\/www.voxelgroup.net\/blog\/en\/plan-to-implement-b2b-e-invoicing-in-france-moves-forward\/\" target=\"_blank\" rel=\"noopener\">France<\/a> and <a href=\"https:\/\/www.voxelgroup.net\/blog\/en\/e-invoicing-in-poland-key-dates-and-first-technical-specifications\/\" target=\"_blank\" rel=\"noopener\">Poland<\/a>.<\/p>\n<h4>The benefits of the clearance model<\/h4>\n<p>For the public administration, the benefits of the clearance model are very clear: they know the pulse of the economy in real time. <strong>It also serves as a tool to combat and reduce tax fraud.<\/strong><\/p>\n<p>For companies, the benefit may not be so clear initially. However, implementing electronic invoicing in an organisation is nothing more than an opportunity to <strong>digitise invoicing processes and obtain associated benefits such as process optimisation and, consequently, increase competitiveness<\/strong>. It also allows for fluid communication with the public administration.<\/p>\n<p>baVel is the leading e-invoicing platform for the travel and e-procurement sector. Whether you operate in countries with a clearance model or in countries that follow a post-audit model, <strong>we will help you in your digitisation process towards e-invoicing<\/strong>. Find more information <a href=\"https:\/\/www.voxelgroup.net\/index.html\" target=\"_blank\" rel=\"noopener\">on our website<\/a> or contact us directly at info@voxelgroup.net.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Characteristics and benefits<\/p>\n","protected":false},"author":3,"featured_media":10524,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1626],"tags":[1771,1692,1773,1783],"coauthors":[110],"class_list":{"0":"post-10516","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-compliance-en","8":"tag-b2b-en","9":"tag-bavel-en","10":"tag-clearance-model","11":"tag-einvoice"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Electronic invoicing models: Clearance vs. Post-audit - 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