Invoice Transmission vs Data Transmission: Choosing the Right DCTR Model for VAT—With a Caribbean Resilience Lens
January 17, 2026by Dr Dawkins Brown
Digital Continuous Transactional Reporting (DCTR) is reshaping VAT/GST compliance globally by requiring VAT-registered businesses to transmit invoices or invoice data to the tax authority on a continuous basis—often in real time or near real time. As more jurisdictions consider DCTR, one decision quickly becomes the hinge point for success or failure: Should the regime require...
