Architecture
How do DCTCE, e-Invoicing, the five-corner model and e-Reporting differ?
A concise explanation of DCTCE and how e-Invoicing, interoperability, validation, exchange, and e-Reporting fit together in the SARS proposal.
Direct answer
DCTCE is the proposed Decentralised Continuous Transaction Control and Exchange model that combines structured e-Invoicing, a decentralised Interoperability Framework, validation or clearance functions, and e-Reporting. It is the architecture SARS uses to describe the future Digital VAT Model, not a currently finalised production standard.
Source: VAT Modernisation (South African Revenue Service).
What matters in practice
- DCTCE links exchange and reporting through a decentralised network.
- Service providers can perform transformation, validation, and delivery functions.
- SARS may receive a VAT-relevant subset rather than every commercial field.
- Detailed design and legislation still matter.
Which part does what?
| Term | Job in the proposal | ERP or POS question |
|---|---|---|
| DCTCE | The overall transaction-control and exchange approach | Where do exchange, checks and reporting join up? |
| Structured e-Invoicing | Machine-readable invoice exchange between trading parties | Can we produce an invoice from source data, not a PDF? |
| Five-corner model | The supplier, two provider roles, buyer and SARS | Which party sends, receives and reports each message? |
| Interoperability Framework | The rules and network for participants to exchange data | How will our connector handle routing, trust and acknowledgements? |
| e-Reporting | Delivery of VAT-relevant data to SARS | Which fields and events will eventually be reportable? |
How the parts connect
Business systems create the transaction, structured e-Invoices move between supplier and buyer sides, service providers apply network and validation functions, and VAT-relevant data reaches the SARS side through e-Reporting.
What to isolate in middleware
Keep schema mapping, validation, routing, credentials, acknowledgements, retries, and status translation behind a stable ERP/POS interface so the core business software does not absorb every future design change.
Service providers, reporting, and assessment
Terms such as accredited service provider South Africa e-Invoicing and South Africa e-Invoicing Access Point describe roles discussed around the future ecosystem. EazLink does not claim either status today, and teams should wait for the official recognition process.
VAT auto-assessment South Africa and pre-filled VAT returns South Africa describe intended administrative outcomes. They should not be presented as current universal functionality or as a substitute for taxpayer review.
Readiness questions
- What is exchanged with the buyer?
- What is reported to SARS?
- Which party validates the message?
- How are failures and corrections represented?
- How will requirements be versioned?
Questions teams ask
Does EazLink claim to be an accredited service provider or Access Point?
No. EazLink offers readiness and integration work while the future recognition framework is still being defined.
Sources: VAT ModernisationFrequently Asked Questions on VAT ModernisationConsultation Paper on VAT Modernisation. Used for factual background only.