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Post-Audit vs. Clearance E-invoice Mandate Models Explained

In the post-audit model, businesses issue invoices independently without mandatory submission to tax authorities, but authorities can request access and review invoices later to ensure compliance and accuracy. Key characteristics include: flexible process, periodic audits, reduced immediate compliance costs but higher risks of non-compliance penalties, and detailed invoice storage requirements. The clearance model involves real-time government validations, more control points, and immediate compliance costs but lower risks.

Source Fonoa


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