Skip links

5-corner e-invoicing model

Seller, buyer, certified agents and tax authorities in open e-invoice model

As global e-invoicing mandates expand, the long-term popularity of 5-corner e-invoicing model is emerging as the end game for most. It’s the eventual landing space for Belgium, and France e-invoicing has recently been overhauled to fully adopt it. Spain and UAE may also adopt the 5-corner model.

The 5-corner model interjects government to the reporting circuit to the 4-corner model between supplier and buyers, with the 5th corner representing tax authority submissions. But generally does not require pre-clearance by the government. It is typically support by Peppol network, ensuring full interoperability between all corners.

5-corner e-invoicing

There are five parties, or corners, to this model:

  1. Supplier of the goods or services, generating the e-invoice or a least the key data;
  2. Their service e-invoicing provider, which acts as the access point to foward the e-invoice. Often, especially for cross-border e-invoicing, this provider generates the e-invoice to local national standards;
  3. Buyer’s e-invoicing provider whose access point receives the supplier e-invoice.
  4. Buyer who receives the sales e-invoice for processing and payment
  5. Tax authorities, usually supported with the service metadata publisher (SMP) a registry that stores the metadata for a document recipient on the Peppol network.

This model is becoming increasingly popular based on business feedback that direct, pre-clearance submission of e-invoices to the tax authorities undermines well established trade and billing processes. It also creates a single point-of-failure in relying on the tax authority’s portal.

E-invoicing service providers and Peppol

E-invoicing service providers are generally registered / certified by the national tax authorities to meet processing, retention and security requirements. The may be specialist e-invoicing companies or, increasingly, ERP or accounting provider embedding e-invoicing into their packages.

In the EU, and spreading globally, their services are supported by the regulations and infrastructure of OpenPeppol, the authority operating the Peppol network. This ensures interoperability (seamless exchange) of e-invoice exchange between providers. The US-based DBNA network is an alternative.

Once processed, service provider transmits the tax-relevant data directly to the tax authorities, reducing the need for government intervention in data collection and platform maintenance. This decentralization allows private enterprises to innovate more rapidly, leading to increased market efficiency.

The model is gaining traction, particularly within Europe. For example, France’s upcoming e-invoicing system will adopt the 5 Corner Model, in contrast to the more centralized models seen in Italy and Poland. Spain and Belgium are also expected to transition towards this framework, with the latter initially implementing an interoperability model. The UAE has also announced plans to adopt a 5-Corner Model.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia Jul 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Hungary Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia Jan 2026 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Moldova TBC Extension consultation for 2025
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Portugal Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia Jun 2026 B2B e-invoicing mandate
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 3 Jan 2026? Certified e-invoicing software VERI*FACTU
Spain 3 Jan 2027? Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers
UK Oct 2024 E-invoicing consultation

Newsletter

Get our latest news right in your mailbox