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FTA-Accredited Service Provider
Ravera

Glossary

What is Continuous transaction controls (CTC)?

Continuous transaction controls (CTC) are tax systems in which invoice data reaches the tax authority at, or close to, the time a transaction happens, rather than in a periodic return filed weeks later. The UAE e-invoicing model includes near real-time reporting of invoice tax data to the FTA.

Also known as: CTC, continuous transaction controls

Why it matters for UAE e-invoicing

CTC models vary by country. Some route every invoice through a government platform for clearance; others, like the UAE, exchange invoices between service providers and report tax data to the authority alongside the exchange.

For a business, the practical effect is that invoice data must be correct when it is issued. Validation before submission, which Ravera performs on every document, matters more under CTC than under periodic reporting.

See the full picture in our guide to UAE e-invoicing, or browse the UAE e-invoicing FAQ.

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