Supported jurisdictions

Each row is modelled by a regime and resolves a rate. Confidence reflects how well the rate/rules are grounded in primary sources. US rates come from the us-tax-data dataset by default; elsewhere the shipped default rates are illustrative starting points unless a live source is bound.

EU — VAT (eu-vat)

All 27 member states. Destination VAT for B2C digital (Art. 58); intra-EU B2B to a VIES-validated customer reverse-charges (Art. 44). Rate sources: the EU Commission's TEDB, called live via TedbSoapRateSource (tax.tedb.live, no API key — TEDB publishes no downloadable export, so the SOAP service is how you consume it), or a real, public, MIT-licensed EU VAT dataset via the EuTaxDatasetRateSource adapter, reading the compiled cboxdk/eu-tax-dataset. Either composes ChainTaxRateSource(feed → static snapshot). Confidence: high — the regime and threshold are grounded in EU primary law, and with the live TEDB source bound the rates come from the Commission's own database rather than a community compilation. Reduced bands are the caveat: TEDB resolves them for some member states and splits them across sub-scopes for others, where the standard rate applies instead. Re-verify against member-state guidance before filing.

€10,000 micro-business threshold (Art. 59c). The regime is threshold-aware: a seller established in a single member state, below the €10,000 combined cross-border B2C threshold (current or preceding year) and not opted into OSS, charges its own (origin) VAT on cross-border B2C supplies; once it opts in or crosses the threshold, the general destination rule applies. The seller supplies these signals on SellerRegistrations::$oss (OssStatus) — the engine never guesses turnover, and absent an asserted status it applies the destination rule. B2B reverse-charge is unaffected.

Reduced / zero rates

The rate-source contract resolves rates by taxability category, so a supply that legally carries a reduced or zero band (e-books, food, etc.) resolves one when the bound source supplies it. The shipped static snapshot carries no reduced-rate table — the package will not fabricate national reduced bands. Enable the live TEDB source (tax.tedb.live) to resolve them from the Commission's own database, or supply bands to StaticTaxRateSource yourself. TEDB bands are deliberately conservative: where a member state carries a category at several rates at once, the band is refused and the standard rate applies rather than guessing which sub-scope a supply falls in (see rate sources).

Tax-ID validation — live-response verification still needed

The VAT-ID validators (VIES, HMRC, ABN Lookup) are fail-safe by design: an unreachable service returns inconclusive, and the engine then charges tax rather than granting reverse-charge relief it cannot prove — this design is correct and unchanged. Note, however, that treating a validation as conclusive still depends on the authority's live response; a stubbed or cached validation must not be mistaken for a real-time VIES/HMRC confirmation before relying on reverse-charge.

National VAT/GST regimes (NationalTaxRegime)

Destination tax at the national rate; cross-border B2B to a registered customer reverse-charges.

Rates carry dates. The shipped snapshot is a set of dated windows, not a flat map, and rateFor() honours the $at it is given — so reissuing a 2023 invoice reprices at the rate that applied then rather than today's. Prior windows are carried where a dated, primary-source-verified change is recorded: Türkiye (18% → 20% on 10 Jul 2023), Saudi Arabia (5% → 15%, Jul 2020), Bahrain (5% → 10%, Jan 2022) and Malaysia (6% → 8%, 1 Mar 2024). Absence of a prior window is not a claim that a rate never moved — only that this package carries no dated change for it. The overlay lives in resources/rates.json with the authority named per jurisdiction.

The authority pages are watched. No statistical API publishes VAT/GST rates — verified against the OECD's SDMX service, whose 4,603 dataflows carry national accounts only — so the shipped rates cannot be refreshed from a feed. A monthly workflow instead hashes the authority page behind each rate and opens an issue when one changes, for 13 jurisdictions so far (GB, IE, NO, CH, NZ, SG, JP, MY, TR, SA, AE, PH, TH). It never reads a rate off a page: a change means verify, and a human updates the window. The rest are unwatched because their pages block automated fetching (Australia, Canada) or have not been verified yet.

Time-sensitive rate notes. Indonesia's headline PPN is 12% but the effective rate on non-luxury supplies is 11% (the 11/12 base mechanism) — the engine encodes 11%. Vietnam's statutory standard is 10%, currently reduced to 8% for most supplies through 31 Dec 2026; the shipped default is the durable 10% — bind a date-aware rate source to apply the temporary cut. Türkiye rose to 20% on 10 Jul 2023; Saudi Arabia to 15% (Jul 2020); Bahrain to 10% (Jan 2022).

India — dual GST (in-gst)

A dedicated regime. The customer-facing rate is uniform across the split, so the amount is a single rate; the regime labels the components: IGST for inter-state / imports / foreign (OIDAR) suppliers, CGST+SGST for intra-state. Foreign B2C digital (OIDAR) is charged at destination (18% IGST); B2B to a GST-registered recipient reverse-charges. Source: CBIC (OIDAR guidance, IGST Act). Standard rate 18% (post-22 Sep 2025 slab restructure). Confidence: high.

Malaysia — SST (my-sst)

A dedicated regime, not a destination VAT. A registered foreign digital-service provider charges Malaysian service tax on both B2C and B2B with no reverse charge — so this regime never reverse-charges, unlike the national VAT regimes. Service tax 8% (since 1 Mar 2024), RM 500,000 threshold. Source: RMCD. Confidence: high.

United States — sales tax (us-sales-tax) — dataset-backed, state-level precision

Rates, taxability, nexus and sourcing are supplied by the us-tax-data dataset, enabled by default across all 51 jurisdictions — it replaces the hardcoded US entries the static tables used to ship. The remaining limitation is precision, not coverage: jurisdictions resolve to the state, so a rate is the state share unless a rooftop locality is resolved. Four states (FL, PA, HI, VA) resolve from the county with no opt-in; the rest need us_tax_data.rooftop. Taxability and nexus data remain a decision aid to verify with a tax advisor.

Sub-federal. Three gates before a rate applies: the state must be resolved (via an AddressGeocoder), the seller must have nexus in it, and the product must be taxable there — else NotRegistered / Exempt. What is modelled versus what you must supply:

So a US assessment is state-precision unless rooftop resolution is enabled — a local city/district component can therefore be missing.

On provenance, be precise: the local rate records come from primary sources (the SST Governing Board's own files for 24 states, and each state's revenue department directly). The 51 state-level rates do not — they come from a single Tax Foundation compilation. That is the number you get in the 12 states with no rooftop path, so treat it as a good, refreshable default rather than an authority's own figure, and re-verify before filing. See the dataset's provenance table.

Confidence: high on logic; local rates primary-sourced; state rates, taxability and nexus from cited secondary compilations (advisor-verify); rooftop precision partial and opt-in.

Canada — GST/HST (ca-gst)

Province-level (Canada has no local sales tax), so a province fully determines the combined rate — a cleaner structure than the US. Cross-border non-resident B2B to a registered customer self-assesses. The shipped province rates are illustrative defaults; an authoritative source (CRA open dataset + provincial ministries, QST via Revenu Québec) should still be bound. Confidence: high on logic; province rates are DATA to source.