Clearance model
Archetype of prior-validation CTC, as opposed to post-audit.
Definition
In a clearance model, the invoice has fiscal value only after acceptance by the state platform, which may stamp it with an identifier or seal. It comes in "centralised" clearance (a single public portal) or "decentralised" clearance (validation delegated to accredited actors).
Origin
Categorisation established in the e-invoicing literature (Billentis, EESPA) and reflected in the EN 16931 semantic e-invoice standard used by European clearance portals.
Example in context
In Mexico clearance is decentralised: a PAC certifies the CFDI and assigns it a UUID; in Italy it is centralised through the SdI.