A next-generation model for electronic tax reporting and invoicing

February 21, 2022

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Discover how a CTC model implemented in multiple jurisdictions can be be mutually beneficial for both tax administrations and businesses.

An increasing number of countries are implementing digital solutions to combat VAT fraud and under-collection. These solutions for reporting real-time or near-real-time transmission of invoice data to tax administrations are often referred to as continuous transaction controls (CTC) and transaction-based reporting (TBR).

Most of the models implemented so far are domestic-centric, designed from a tax optimization perspective, and not as business-friendly as they could be. This expert opinion proposes governments consider a next-generation model for electronic tax reporting and invoicing, based on the principles of decentralized CTC and exchange models, such as Peppol CTC.

Written by Nazar Paradivskyy, Pagero’s VP of Regulatory Affairs, Alexander Kollmann (Schwarz Group), Bruno Koch (billentis), Charles Bryant (EESPA), Christian van der Valk (Sovos) and Ruud van Hilten (Tungsten).


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