Operating Model
Inbound Tax Assurance Gap™
The gap between authority-side structured AP visibility and buyer-side assurance completion.
Canonical Definition
The Inbound Tax Assurance Gap™ is the gap between authority-side visibility of a buyer-attributed AP transaction — which arrives at or near T+0 under structured exchange — and the buyer completing commercial validation, AP posting, input tax entitlement assessment, evidence readiness, and VAT return treatment. The authority's picture of the AP transaction is assembled before the buyer's assurance of it is complete.
— Nitin Agarwal, Tax Technology Architect