DCTCE

Decentralised 5-corner CTC reference model, PEPPOL-based.

Definition

DCTCE reuses the 4-corner model (two certified access points routing the invoice between supplier and buyer) and adds a fifth corner: a CTC platform controlled by the tax authority, to which the access points transmit the required data. The exchange stays decentralised, with no central clearance bottleneck.

Origin

A reference model promoted by OpenPEPPOL and GENA (formerly EESPA, the European E-invoicing Service Providers Association), together with DSPANZ. Adopted notably by the United Arab Emirates for its e-invoicing mandate.

Example in context

In the UAE, the supplier's access point transmits the invoice to the buyer's access point (corners 2 and 3) and, in parallel, pushes the tax data to the Federal Tax Authority platform — the fifth corner.

Related terms

• PEPPOL 5-corner — the DCTCE realised within the PEPPOL ecosystem.
• CTC — the family the model belongs to.