{
  "x402Version": 2,
  "id": 40814,
  "slug": "40814",
  "resource": "https://euroref.dev/v1/vat/determine",
  "description": "Cross-border VAT treatment for a digital-services sale: place of supply, who accounts, rate basis, registration trigger — the applied rule cited to the statute (EU, UK & South Africa; defined supply pairs)",
  "type": "http",
  "resourceType": "Market Data",
  "accepts": [
    {
      "scheme": "exact",
      "network": "eip155:8453",
      "payTo": "0x1F0409ccD20A2fb497d4DeCeF4E17e9d0688FeA6",
      "asset": "0x833589fCD6eDb6E08f4c7C32D4f71b54bdA02913",
      "amount": "100000",
      "amountUsd": 0.1,
      "maxTimeoutSeconds": 300
    }
  ],
  "outputSchema": {
    "properties": {
      "example": {
        "properties": {
          "buyer_identity_flag": {
            "description": "Present when the buyer was unidentified: records the B2C-default assumption",
            "type": "string"
          },
          "destination_liability": {
            "description": "Present when a supplier-side treatment (e.g. SA zero-rating) coexists with a verified destination-country VAT obligation — carries the companion rule",
            "type": "object"
          },
          "disclaimer": {
            "type": "string"
          },
          "eservices_definition": {
            "description": "What counts as an electronically-supplied service, with citation",
            "type": "object"
          },
          "receipt": {
            "description": "Only when receipt=true on a paid 200. kind answer_receipt. Verify at /certified/public-key.",
            "type": "object"
          },
          "rule": {
            "description": "The applied rule: place_of_supply, who_accounts_for_vat, rate_basis, registration_or_threshold, reporting, statutory citation, notes",
            "type": "object"
          },
          "status": {
            "description": "Paid responses always carry a matched rule — out-of-scope pairs are refused free (422) before payment",
            "enum": [
              "ok"
            ],
            "type": "string"
          },
          "vida_flag": {
            "description": "Forthcoming EU ViDA changes affecting these rules (2027/2028/2030)",
            "type": "string"
          },
          "workings": {
            "description": "The classification reasoning that selected the rule",
            "type": "array"
          }
        },
        "required": [
          "status",
          "workings",
          "disclaimer"
        ],
        "type": "object"
      },
      "type": {
        "type": "string"
      }
    },
    "required": [
      "type"
    ],
    "type": "object"
  },
  "extensions": {
    "bazaar": {
      "info": {
        "input": {
          "body": {
            "buyer_country": "de",
            "buyer_type": "unknown",
            "seller_country": "us"
          },
          "bodyType": "json",
          "method": "POST",
          "type": "http"
        },
        "output": {
          "type": "json"
        }
      },
      "schema": {
        "$schema": "https://json-schema.org/draft/2020-12/schema",
        "properties": {
          "input": {
            "additionalProperties": false,
            "properties": {
              "body": {
                "properties": {
                  "buyer_country": {
                    "description": "Buyer's country, ISO 3166-1 alpha-2",
                    "type": "string"
                  },
                  "buyer_type": {
                    "description": "unknown (default) = buyer identified only by wallet address — treated as B2C under default rules and explicitly flagged in the response",
                    "enum": [
                      "B2B",
                      "B2C",
                      "unknown"
                    ],
                    "type": "string"
                  },
                  "receipt": {
                    "description": "Optional. true adds an Ed25519 answer receipt on a paid 200, incluedd in this price. Not a certified extract.",
                    "type": "boolean"
                  },
                  "seller_country": {
                    "description": "Seller's country, ISO 3166-1 alpha-2 (EL accepted for Greece, UK for United Kingdom)",
                    "type": "string"
                  }
                },
                "required": [
                  "seller_country",
                  "buyer_country"
                ],
                "type": "object"
              },
              "bodyType": {
                "enum": [
                  "json",
                  "form-data",
                  "text"
                ],
                "type": "string"
              },
              "method": {
                "enum": [
                  "POST"
                ],
                "type": "string"
              },
              "type": {
                "const": "http",
                "type": "string"
              }
            },
            "required": [
              "type",
              "method",
              "bodyType",
              "body"
            ],
            "type": "object"
          },
          "output": {
            "properties": {
              "example": {
                "properties": {
                  "buyer_identity_flag": {
                    "description": "Present when the buyer was unidentified: records the B2C-default assumption",
                    "type": "string"
                  },
                  "destination_liability": {
                    "description": "Present when a supplier-side treatment (e.g. SA zero-rating) coexists with a verified destination-country VAT obligation — carries the companion rule",
                    "type": "object"
                  },
                  "disclaimer": {
                    "type": "string"
                  },
                  "eservices_definition": {
                    "description": "What counts as an electronically-supplied service, with citation",
                    "type": "object"
                  },
                  "receipt": {
                    "description": "Only when receipt=true on a paid 200. kind answer_receipt. Verify at /certified/public-key.",
                    "type": "object"
                  },
                  "rule": {
                    "description": "The applied rule: place_of_supply, who_accounts_for_vat, rate_basis, registration_or_threshold, reporting, statutory citation, notes",
                    "type": "object"
                  },
                  "status": {
                    "description": "Paid responses always carry a matched rule — out-of-scope pairs are refused free (422) before payment",
                    "enum": [
                      "ok"
                    ],
                    "type": "string"
                  },
                  "vida_flag": {
                    "description": "Forthcoming EU ViDA changes affecting these rules (2027/2028/2030)",
                    "type": "string"
                  },
                  "workings": {
                    "description": "The classification reasoning that selected the rule",
                    "type": "array"
                  }
                },
                "required": [
                  "status",
                  "workings",
                  "disclaimer"
                ],
                "type": "object"
              },
              "type": {
                "type": "string"
              }
            },
            "required": [
              "type"
            ],
            "type": "object"
          }
        },
        "required": [
          "input"
        ],
        "type": "object"
      }
    }
  },
  "tags": [
    "vat",
    "tax",
    "cross-border",
    "x402-sellers",
    "bazaar"
  ],
  "sourceHost": "euroref.dev",
  "lastUpdated": "2026-10-08T11:42:17.961Z",
  "quality": {
    "calls30d": 1,
    "uniquePayers30d": 1,
    "lastCalledAt": "2026-10-08T11:42:16.858Z"
  },
  "metadata": {
    "extensions": {
      "bazaar": {
        "info": {
          "input": {
            "body": {
              "buyer_country": "de",
              "buyer_type": "unknown",
              "seller_country": "us"
            },
            "bodyType": "json",
            "method": "POST",
            "type": "http"
          },
          "output": {
            "type": "json"
          }
        },
        "schema": {
          "$schema": "https://json-schema.org/draft/2020-12/schema",
          "properties": {
            "input": {
              "additionalProperties": false,
              "properties": {
                "body": {
                  "properties": {
                    "buyer_country": {
                      "description": "Buyer's country, ISO 3166-1 alpha-2",
                      "type": "string"
                    },
                    "buyer_type": {
                      "description": "unknown (default) = buyer identified only by wallet address — treated as B2C under default rules and explicitly flagged in the response",
                      "enum": [
                        "B2B",
                        "B2C",
                        "unknown"
                      ],
                      "type": "string"
                    },
                    "receipt": {
                      "description": "Optional. true adds an Ed25519 answer receipt on a paid 200, incluedd in this price. Not a certified extract.",
                      "type": "boolean"
                    },
                    "seller_country": {
                      "description": "Seller's country, ISO 3166-1 alpha-2 (EL accepted for Greece, UK for United Kingdom)",
                      "type": "string"
                    }
                  },
                  "required": [
                    "seller_country",
                    "buyer_country"
                  ],
                  "type": "object"
                },
                "bodyType": {
                  "enum": [
                    "json",
                    "form-data",
                    "text"
                  ],
                  "type": "string"
                },
                "method": {
                  "enum": [
                    "POST"
                  ],
                  "type": "string"
                },
                "type": {
                  "const": "http",
                  "type": "string"
                }
              },
              "required": [
                "type",
                "method",
                "bodyType",
                "body"
              ],
              "type": "object"
            },
            "output": {
              "properties": {
                "example": {
                  "properties": {
                    "buyer_identity_flag": {
                      "description": "Present when the buyer was unidentified: records the B2C-default assumption",
                      "type": "string"
                    },
                    "destination_liability": {
                      "description": "Present when a supplier-side treatment (e.g. SA zero-rating) coexists with a verified destination-country VAT obligation — carries the companion rule",
                      "type": "object"
                    },
                    "disclaimer": {
                      "type": "string"
                    },
                    "eservices_definition": {
                      "description": "What counts as an electronically-supplied service, with citation",
                      "type": "object"
                    },
                    "receipt": {
                      "description": "Only when receipt=true on a paid 200. kind answer_receipt. Verify at /certified/public-key.",
                      "type": "object"
                    },
                    "rule": {
                      "description": "The applied rule: place_of_supply, who_accounts_for_vat, rate_basis, registration_or_threshold, reporting, statutory citation, notes",
                      "type": "object"
                    },
                    "status": {
                      "description": "Paid responses always carry a matched rule — out-of-scope pairs are refused free (422) before payment",
                      "enum": [
                        "ok"
                      ],
                      "type": "string"
                    },
                    "vida_flag": {
                      "description": "Forthcoming EU ViDA changes affecting these rules (2027/2028/2030)",
                      "type": "string"
                    },
                    "workings": {
                      "description": "The classification reasoning that selected the rule",
                      "type": "array"
                    }
                  },
                  "required": [
                    "status",
                    "workings",
                    "disclaimer"
                  ],
                  "type": "object"
                },
                "type": {
                  "type": "string"
                }
              },
              "required": [
                "type"
              ],
              "type": "object"
            }
          },
          "required": [
            "input"
          ],
          "type": "object"
        }
      }
    }
  },
  "liveness": {
    "reliability": null
  },
  "verified": false,
  "featured": false,
  "provider": {
    "host": "euroref.dev",
    "manifest_name": "euroref.dev",
    "source": "cdp-mirror",
    "source_manifest_url": "https://api.cdp.coinbase.com/platform/v2/x402/discovery/resources",
    "submitted_at": "2026-10-14T01:15:01.050Z"
  },
  "exampleResponse": {
    "example": {
      "buyer_identity_flag": "string",
      "destination_liability": {},
      "disclaimer": "string",
      "eservices_definition": {},
      "receipt": {},
      "rule": {},
      "status": "ok",
      "vida_flag": "string",
      "workings": [
        "value"
      ]
    },
    "type": "string"
  }
}