The 5-corner model — CTC and e-reporting on Peppol

The 5-corner model extends Peppol's 4-corner exchange with a fifth corner — the tax authority — which receives invoice data (not necessarily the full invoice) in near real time from the Access Points. It is how countries add continuous transaction controls without a central clearance platform.

The four corners get a fifth

C1 sender → C2 sender's AP ⇄ C3 receiver's AP → C4 receiver
                  ↘      C5 tax authority      ↙

Corners 2 and 3 extract a defined subset of the invoice (or the full document, per country) and transmit it to the tax platform — invoice exchange and tax reporting travel together, but the network stays decentralised.

Who is going 5-corner

Belgium — near-real-time e-reporting planned from 2028 on top of the live B2B mandate.
Slovakia — the announced 2027 mandate uses a Peppol 5-corner CTC design.
France — PDP platforms report to the DGFiP (a 5-corner variant with accredited platforms).
Singapore / UAE — InvoiceNow GST transmission and the UAE ASP model are 5-corner by design.
EU-wide — ViDA digital reporting (2030) pushes the whole union this way.

Country-by-country status lives in the mandate tracker.

Updated: August 29, 2026

Frequently asked questions

What's the difference between 5-corner and clearance?

In clearance (Italy's SdI, Poland's KSeF, Romania's e-Factura) the invoice must pass through a central state platform to be valid. In 5-corner, invoices flow decentrally between providers as before, and providers report data to the authority in parallel.

What is ViDA?

The EU "VAT in the Digital Age" package — from 2030 it mandates structured e-invoicing and digital reporting for intra-EU B2B transactions, architecturally aligned with the 5-corner idea.