Post-audit model

The post-audit model relies on free exchange of invoices, checked by the tax authority only later.

Definition

The post-audit model is the historical approach to e-invoicing in Europe: the sender and receiver exchange invoices directly, with no authority validating them beforehand.

The tax administration performs checks after issuance, during a targeted audit, relying on the invoices and the evidence of integrity and authenticity that the business has retained.

Role and obligations

In this model, the burden of proof falls on the business, which must guarantee the authenticity of origin, integrity of content and legibility of every invoice throughout the legal retention period.

• Methods may include electronic signatures, EDI, or a reliable audit trail.
• Invoices and supporting evidence must be archived and producible on inspection.

Good to know

The post-audit model contrasts with clearance and Continuous Transaction Controls models, where the state intervenes at the moment of issuance.

Many countries, including France, are moving their rules from post-audit toward continuous-control models to reduce VAT fraud.