CTC-CONTROL

Continuous Transaction Controls. See official source.

Definition

CTC — Continuous Transaction Controls, tax control model in which the administration validates each invoice in real time (clearance) before it is considered valid. Italy SDI, Mexico CFDI, Poland KSeF, Hungary NAV.

Origin

Concept formalised by the OECD Forum on Tax Administration and the ICTA / Billentis report. Adopted by 30+ countries since 2014; France switches to CTC on 1 September 2026 (DGFiP).

Use

Under a CTC regime, the issued invoice is sent to the public platform (Chorus Pro for France, SDI for Italy) which stamps (clearance) before transmission to the customer. Without the stamp, the invoice is not deductible.

Related

• B2G — see entry.
• CFDI MX — see entry.
• PEPPOL BIS 3 — see entry.