What is real-time reporting?

Real-time reporting (CTC) means transaction data is transmitted to the tax authority around the moment of invoice issuance, typically within seconds or minutes. Unlike clearance, the tax authority does not block the invoice. Reporting is an obligation on top of the normal commercial flow.

Which countries use real-time reporting?

The table above lists every country we track that operates a real-time reporting model. Examples include India (IRP), Hungary, Malaysia (MyInvois), South Korea, Taiwan, and several emerging markets that adopted CTC to close the VAT gap.

How does real-time reporting differ from clearance?

Clearance blocks an invoice until the tax authority validates it. Real-time reporting allows the invoice to be exchanged freely between buyer and seller, but the transaction must be reported to the authority within a short window. Both are forms of CTC, with different friction to the commercial process.

What are the reporting deadlines?

Deadlines vary by country. India allows up to 30 days from invoice date to upload to the IRP (for businesses above 10 crore turnover). Malaysia requires near real-time submission via MyInvois. Hungary's Online Invoice system requires reporting within minutes. The individual country page has the exact window.

Do I need special software?

Yes. Most real-time reporting regimes require direct API integration or the use of an accredited intermediary. Off-the-shelf accounting packages increasingly include native support, but integration testing against the tax authority's sandbox is still required.

Is real-time reporting compatible with PEPPOL?

Yes, these are complementary. PEPPOL is a transport network for exchanging invoices. Real-time reporting is a reporting obligation to the tax authority. A country can mandate PEPPOL transport and require real-time reporting as a separate layer, as Singapore does with InvoiceNow.

Countries with real-time reporting (CTC) for e-Invoicing

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

Real-time reporting, also known as Continuous Transaction Controls (CTC), requires transaction data to be transmitted to the tax authority as invoices are issued, rather than blocking issuance outright. The jurisdictions below run this model for B2B, B2G, or both.

Countries in scope (23)

Country	Code	B2B	B2G	Primary standard
Bangladesh	BD	phased	phased	NBR VAT software and SDC standards
Benin	BJ	mandatory	mandatory	National e-MECEF standard
Cameroon	CM	planned	none	N/A — pending implementation specifications
France	FR	phased	mandatory	EN 16931
Ghana	GH	mandatory	mandatory	E-VAT (Certified Invoicing System)
Hungary	HU	mandatory	mandatory	EN 16931
India	IN	mandatory	mandatory	JSON-based format with government-provided EINVOICE_SCHEMA
Indonesia	ID	mandatory	mandatory	e-Faktur XML format with PKI digital signatures
Kenya	KE	mandatory	mandatory	KRA eTIMS standard
Malaysia	MY	phased	mandatory	UBL 2.1 format (XML or JSON)
Mongolia	MN	mandatory	mandatory	National eBarimt standard
Montenegro	ME	planned	planned	Tax Administration eFiskalizacija standard
Nepal	NP	phased	phased	IRD CBMS standard
Pakistan	PK	phased	mandatory	Federal Board of Revenue Digital Invoicing standard
Papua New Guinea	PG	planned	planned	GST Monitoring System (GMS) by DTI
Peru	PE	mandatory	mandatory	UBL 2.1 (Universal Business Language) XML format
South Korea	KR	mandatory	mandatory	XML format with PKI digital signatures
Tanzania	TZ	mandatory	mandatory	TRA EFD/VFD standards
Thailand	TH	voluntary	voluntary	XML format with digital signatures
Uganda	UG	mandatory	mandatory	URA EFRIS standard
Ukraine	UA	mandatory	mandatory	URTI (Unified Register of Tax Invoices)
Vietnam	VN	mandatory	mandatory	XML format with digital signatures
Zimbabwe	ZW	mandatory	mandatory	ZIMRA Fiscalisation and FDMS standards

Frequently asked questions

What is real-time reporting?: Real-time reporting (CTC) means transaction data is transmitted to the tax authority around the moment of invoice issuance, typically within seconds or minutes. Unlike clearance, the tax authority does not block the invoice. Reporting is an obligation on top of the normal commercial flow.
Which countries use real-time reporting?: The table above lists every country we track that operates a real-time reporting model. Examples include India (IRP), Hungary, Malaysia (MyInvois), South Korea, Taiwan, and several emerging markets that adopted CTC to close the VAT gap.
How does real-time reporting differ from clearance?: Clearance blocks an invoice until the tax authority validates it. Real-time reporting allows the invoice to be exchanged freely between buyer and seller, but the transaction must be reported to the authority within a short window. Both are forms of CTC, with different friction to the commercial process.
What are the reporting deadlines?: Deadlines vary by country. India allows up to 30 days from invoice date to upload to the IRP (for businesses above 10 crore turnover). Malaysia requires near real-time submission via MyInvois. Hungary's Online Invoice system requires reporting within minutes. The individual country page has the exact window.
Do I need special software?: Yes. Most real-time reporting regimes require direct API integration or the use of an accredited intermediary. Off-the-shelf accounting packages increasingly include native support, but integration testing against the tax authority's sandbox is still required.
Is real-time reporting compatible with PEPPOL?: Yes, these are complementary. PEPPOL is a transport network for exchanging invoices. Real-time reporting is a reporting obligation to the tax authority. A country can mandate PEPPOL transport and require real-time reporting as a separate layer, as Singapore does with InvoiceNow.

Primary sources

India GSTN, Malaysia LHDN MyInvois, Hungary NAV Online Invoice, OECD Tax Administration 3.0.