Clearance vs Post-Audit
The founding dichotomy of e-reporting and CTC models.
Definition
The post-audit model, historically dominant in Europe, relies on archiving and invoice integrity, checked during a later audit. The clearance model, widespread in Latin America and then Europe, inserts the authority into the flow: the invoice is valid only after authorisation (often an identifier or stamp returned). Modern CTC regimes often combine clearance with real-time reporting.
Origin
Terminology formalised by Billentis analyses (annual "E-Invoicing / E-Billing" reports) and adopted by the European Commission and the OECD in their work on Continuous Transaction Controls.
Example in context
Clearance: in Mexico, the CFDI must be stamped (timbrado) by a SAT-authorised PAC before it is valid. Post-audit: a classic PDF/EDIFACT invoice in the EU, checked only during a VAT audit.