Reporting model

The post-audit reporting model (also referred to as a reporting model) describes an approach to electronic invoicing in which invoices are exchanged directly between supplier and buyer without requiring prior approval from the tax authority. The relevant invoice data is only submitted afterwards – within defined deadlines – in a structured format (e.g. XML) to the tax administration.

What characterizes this model is that tax validation takes place after the transaction. The actual invoice exchange is neither blocked nor delayed by governmental platforms, allowing companies to maintain a comparatively high degree of process flexibility. At the same time, the digital transmission of data enables tax authorities to retrospectively analyze and monitor transactions.

Currently, the post-audit reporting model is the predominant approach across many EU countries and also forms the basis for the planned implementation of mandatory e-invoicing in Germany starting in 2025. From a strategic perspective, it is often seen as a transitional stage toward more integrated real-time reporting or clearance models.

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