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Glossary/Clearance model

Clearance model

Pre-authorisation e-invoicing model

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

A compliance model where every invoice must be validated by the tax authority before or at the moment of issuance. The authority returns a unique identifier, such as an SDI code or Fatoora cryptographic stamp. Without clearance, the invoice has no legal or tax force. Used by Italy, Saudi Arabia, Turkey, Serbia, and most Latin American states.

See also

  • CTC(Continuous Transaction Controls)
  • FatturaPA(Fattura della Pubblica Amministrazione)
  • ZATCA(Zakat, Tax and Customs Authority (Saudi Arabia))

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