Peppol 5-Corner

The e-reporting architecture of the Peppol network for CTC regimes.

Definition

To the classic four-corner model (sender, its Access Point, the receiver's Access Point, receiver), the 5-corner adds the tax authority as a fifth corner. Access Points transmit both the invoice to the receiver and a reporting message to the authority, supporting CTC regimes without breaking Peppol interoperability.

Origin

Described in OpenPeppol specifications on Continuous Transaction Controls and Reporting (notably the Peppol CTC Reference / Peppol Reporting BIS published by OpenPeppol AISBL).

Example in context

An Access Point sends the invoice to the customer's AP (corners 2→3) and, in parallel, a Peppol reporting document to the tax authority's AP (corner 5).

Related terms

• Peppol BIS 3 — Peppol business specifications.
• CTC — continuous transaction controls.