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Glossary/CTC

CTC

Continuous Transaction Controls

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

Category of tax compliance models where transaction data is validated or reported to the tax authority around the moment of invoice issuance. Includes both clearance (authority blocks the invoice until validated) and real-time reporting (authority receives data after issuance but without blocking the flow).

See also

  • Clearance model(Pre-authorisation e-invoicing model)
  • PEPPOL(Pan-European Public Procurement Online)
  • ViDA(VAT in the Digital Age)

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