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 (34)

Country	Code	B2B	B2G	Primary standard
Albania	AL	mandatory	mandatory	National Fiskalizimi standard
Argentina	AR	mandatory	mandatory	Electronic Authorisation Code (CAE)
Brazil	BR	mandatory	mandatory	National XML schemas for the NF-e, NFC-e, CT-e and NFCom, in technical notes approved jointly by the RFB and the CGIBS
Bulgaria	BG	planned	planned	EN 16931
Cabo Verde	CV	mandatory	mandatory	DNRE specifications
Chad	TD	phased	mandatory	National FEN standard
Chile	CL	mandatory	mandatory	Electronic Tax Documents (DTE) format
Colombia	CO	mandatory	mandatory	UBL 2.1 (Universal Business Language) XML format
Costa Rica	CR	mandatory	mandatory	Anexos y Estructuras para la Emisión de Comprobantes Electrónicos v4.4
Côte d'Ivoire	CI	mandatory	mandatory	National FNE specification
Dominican Republic	DO	phased	phased	DGII e-CF format
Ecuador	EC	mandatory	mandatory	XML format with Advanced Electronic Signature (AES)
El Salvador	SV	phased	mandatory	Ministerio de Hacienda DTE standard
Ethiopia	ET	planned	planned	N/A
Guatemala	GT	mandatory	mandatory	SAT FEL standard
Hong Kong	HK	voluntary	voluntary	No specific format mandated
India	IN	mandatory	mandatory	Invoice Reference Number (IRN)
Indonesia	ID	mandatory	mandatory	e-Faktur under PER-11/PJ/2025 (17-digit code: 2-digit transaction code, 2-digit status code, 13-digit DJP serial number)
Israel	IL	phased	none	Israel Invoice Model API v2.0 per ITA specifications
Italy	IT	mandatory	mandatory	EN 16931 (mapped)
Kazakhstan	KZ	mandatory	mandatory	Rules for issuing invoices (Ministry of Finance Order No. 629 of 28 October 2025)
Lesotho	LS	phased	phased	Not specified
Mauritius	MU	phased	phased	IFP (Invoice Fiscalisation Platform)
Mexico	MX	mandatory	mandatory	CFDI 4.0 (SAT XML schemas)
Morocco	MA	planned	planned	UBL
Nigeria	NG	phased	phased	UBL
Panama	PA	phased	mandatory	DGI SFEP standard
Poland	PL	phased	mandatory	EN 16931 (PEF invoices)
Republic of the Congo	CG	phased	phased	SFEC (Système de Facturation Électronique Certifié)
San Marino	SM	phased	planned	N/A
Saudi Arabia	SA	phased	phased	UBL 2.1 syntax per the ZATCA Electronic Invoice XML Implementation Standard v1.2 (19 May 2023)
Turkey	TR	mandatory	phased	UBL-TR 1.2
Uruguay	UY	mandatory	mandatory	CFE (Comprobante Fiscal Electronico) XML format
Vietnam	VN	mandatory	mandatory	Department of Taxation e-invoice data standard (Circular 91/2026/TT-BTC, Article 3)

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.