Hybrid models

Hybrid models in electronic invoicing describe the combination of post-audit reporting and clearance mechanisms. Depending on the country, transaction type, or regulatory requirement, invoices are either exchanged directly between business partners and reported afterwards – or they must be validated and approved by a governmental platform before or during transmission.

What defines hybrid models is the parallel existence of reporting obligations and clearance requirements, applied depending on the specific scenario. For example, domestic B2B transactions may follow a reporting model, while other use cases – such as cross-border transactions or highly regulated sectors – are already subject to clearance obligations.

Hybrid models are increasingly seen as the target state across Europe, particularly in the context of the European Commission’s ViDA initiative. They enable a gradual shift from decentralized post-audit systems toward real-time control mechanisms – combining operational flexibility for businesses with a significant increase in tax transparency.

For companies, however, hybrid models mean one thing above all: growing complexity. Multiple processes and regulatory requirements must be managed simultaneously. At the same time, they provide a crucial opportunity to prepare early for upcoming real-time reporting and clearance obligations – before these become business-critical.

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