What is the clearance e-invoicing model?

Under a clearance model, every invoice is submitted to the tax authority and validated before it can be issued to the buyer. The authority either approves it and returns a unique identifier, such as Italy's SDI code or Saudi Arabia's ZATCA cryptographic stamp, or rejects it. Invoices without a valid clearance response have no tax or legal force.

Which countries use a clearance model?

The table above lists every country in our dataset that operates a clearance model. Common examples include Italy (Sistema di Interscambio), Saudi Arabia (Fatoora Phase 2), Turkey, Serbia, and several Latin American states where clearance originated.

How does clearance differ from real time reporting?

Clearance blocks the invoice until the authority approves it. Real time reporting allows the invoice to be exchanged freely but requires transaction data to be reported to the authority within a short window, often minutes. Both are categories of Continuous Transaction Controls (CTC), but the friction to the commercial flow is different.

What technical standard do clearance countries use?

Formats vary. Italy uses FatturaPA XML over the SDI. Saudi Arabia uses UBL 2.1 over the Fatoora portal with XAdES signatures. Latin American countries typically use national XML schemas (for example CFDI in Mexico, NF-e in Brazil) transmitted through a tax authority gateway. Each country page has the full specification.

Can you use PEPPOL with a clearance model?

Partially. A country can adopt PEPPOL as its transport layer while overlaying a clearance step. In practice, most clearance countries run their own portal instead of PEPPOL. Cross border invoices between a clearance country and a PEPPOL country often need dual processing.

What happens if clearance fails?

Most jurisdictions return the invoice to the issuer with an error code. The supplier corrects the data and resubmits. Until a valid clearance response is received, the invoice is not legally issued, the buyer cannot process it, and VAT deductibility is at risk.

Countries operating a clearance e-Invoicing model

Published 2026-04-20. Last updated 2026-04-20.

The clearance model requires the tax authority to validate or pre-authorise an invoice before or at the moment of issuance. Without clearance, the invoice has no legal force. The jurisdictions below operate this model for B2B, B2G, or both, typically through a dedicated government platform.

Countries in scope (24)

Country	Code	B2B	B2G	Primary standard
Albania	AL	mandatory	mandatory	National Fiskalizimi standard
Argentina	AR	mandatory	mandatory	XML format via ARCA web services
Brazil	BR	mandatory	mandatory	Brazil national NF-e/NFS-e/CT-e XML schemas (SEFAZ)
Burkina Faso	BF	planned	planned	DGI SECeF specifications
Cabo Verde	CV	mandatory	mandatory	DNRE specifications
Chad	TD	phased	mandatory	National FEN standard
Chile	CL	mandatory	mandatory	Electronic Tax Documents (DTEs) format
Colombia	CO	mandatory	mandatory	UBL 2.1 (Universal Business Language) XML format
Costa Rica	CR	mandatory	mandatory	DGT Comprobantes Electrónicos v4.4
Côte d'Ivoire	CI	phased	mandatory	National FNE standard
Ecuador	EC	mandatory	mandatory	XML format with Advanced Electronic Signature (AES)
El Salvador	SV	phased	mandatory	Ministerio de Hacienda DTE standard
Gabon	GA	mandatory	mandatory	Gabon General Tax Code (as amended by Law No. 041/2025)
Guatemala	GT	mandatory	mandatory	SAT FEL standard
Hong Kong	HK	voluntary	voluntary	No specific format mandated
Israel	IL	phased	none	Israel Invoice Model API v2.0 per ITA specifications
Kazakhstan	KZ	mandatory	mandatory	XML format with electronic signatures
Mexico	MX	mandatory	mandatory	CFDI 4.0 (SAT XML schemas)
Morocco	MA	planned	planned	Not yet specified — to be defined by DGI
Panama	PA	phased	mandatory	DGI SFEP standard
Poland	PL	phased	mandatory	EN 16931
Saudi Arabia	SA	phased	mandatory	UBL 2.1 (Universal Business Language) format
Turkey	TR	mandatory	mandatory	UBL-TR 1.2 format
Uruguay	UY	mandatory	mandatory	CFE (Comprobante Fiscal Electronico) XML format

Frequently asked questions

What is the clearance e-invoicing model?: Under a clearance model, every invoice is submitted to the tax authority and validated before it can be issued to the buyer. The authority either approves it and returns a unique identifier, such as Italy's SDI code or Saudi Arabia's ZATCA cryptographic stamp, or rejects it. Invoices without a valid clearance response have no tax or legal force.
Which countries use a clearance model?: The table above lists every country in our dataset that operates a clearance model. Common examples include Italy (Sistema di Interscambio), Saudi Arabia (Fatoora Phase 2), Turkey, Serbia, and several Latin American states where clearance originated.
How does clearance differ from real time reporting?: Clearance blocks the invoice until the authority approves it. Real time reporting allows the invoice to be exchanged freely but requires transaction data to be reported to the authority within a short window, often minutes. Both are categories of Continuous Transaction Controls (CTC), but the friction to the commercial flow is different.
What technical standard do clearance countries use?: Formats vary. Italy uses FatturaPA XML over the SDI. Saudi Arabia uses UBL 2.1 over the Fatoora portal with XAdES signatures. Latin American countries typically use national XML schemas (for example CFDI in Mexico, NF-e in Brazil) transmitted through a tax authority gateway. Each country page has the full specification.
Can you use PEPPOL with a clearance model?: Partially. A country can adopt PEPPOL as its transport layer while overlaying a clearance step. In practice, most clearance countries run their own portal instead of PEPPOL. Cross border invoices between a clearance country and a PEPPOL country often need dual processing.
What happens if clearance fails?: Most jurisdictions return the invoice to the issuer with an error code. The supplier corrects the data and resubmits. Until a valid clearance response is received, the invoice is not legally issued, the buyer cannot process it, and VAT deductibility is at risk.

Primary sources

Saudi Arabia ZATCA, Italy Agenzia delle Entrate SDI, Mexico SAT CFDI, Brazil Receita Federal NF-e.