{"slug":"usaref-dev-v1-vat-determine-f593f3","title":"Cross-border VAT treatment for a digital-services sale","host":"usaref.dev","method":"POST","resource":"https://usaref.dev/v1/vat/determine","category":"other","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)","price_listed":0.1,"price_asked":0.1,"state":"answering","state_label":"Answering","checks_7d":1,"answered_7d":1,"latency_ms_median":1939,"reported_calls_30d":1,"reported_payers_30d":1,"networks":["eip155:8453"],"badge":"unverified","paid_checks_7d":0,"paid_ok_7d":0,"example_input":{"body":{"buyer_country":"de","buyer_type":"unknown","seller_country":"us"},"bodyType":"json","method":"POST","type":"http"},"output_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"},"history":[{"day":"2026-10-10","reachable":true,"status":402,"valid_402":true,"asked_usdc":0.1,"price_match":true,"latency_ms":1939,"error":null}],"description_full":"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)","last_updated":"2026-10-08T11:43:23.67Z","schemes":["exact"]}