{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:vat-directive",
    "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:vat-directive)",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-10-08",
    "fingerprint": "ewai:se:93d899",
    "proof": "sha256:ece271286bdabfa913642685bfcb966ed13c6bfa93c899752329b11628d95801",
    "jurisdiction": "se",
    "lang": "en",
    "publisher": "NovaCopilot by ExploreWorld Legal",
    "terms": "https://legal.exploreworldai.com/om"
  },
  "brand_source": "Source: NovaCopilot",
  "object_type": "sme_kit",
  "object_id": "sme_kit:eu:vat-directive",
  "schema_version": "1",
  "schema": "https://legal.exploreworldai.com/api/public/v1/schemas/sme_kit",
  "url": "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:vat-directive",
  "source": "NovaCopilot",
  "item": {
    "coverage": {
      "complete": 5,
      "total": 10,
      "label": "5 of 10 answers ready",
      "reasons": {
        "sanctions": "not_in_register",
        "documentation": "not_in_register",
        "precedents": "no_deterministic_source",
        "provision_links": "not_in_register",
        "outcome_patterns": "insufficient_cases"
      }
    },
    "subject": "eu:vat-directive",
    "act": "vat-directive",
    "article": null,
    "answers": [
      {
        "key": "obligations",
        "status": "ready",
        "ids": [
          "obligation:eu:vat-directive-art-220-taxable-person",
          "obligation:eu:vat-directive-art-222-taxable-person",
          "obligation:eu:vat-directive-art-250-taxable-person",
          "obligation:eu:vat-directive-art-262-taxable-person"
        ],
        "sha256": "1c2bf998346c8a827c415d529710cde1e793a4c8126e6ed6156ed1dc50382dde"
      },
      {
        "key": "responsibility",
        "status": "ready",
        "ids": [
          "obligation:eu:vat-directive-art-220-taxable-person",
          "obligation:eu:vat-directive-art-222-taxable-person",
          "obligation:eu:vat-directive-art-250-taxable-person",
          "obligation:eu:vat-directive-art-262-taxable-person"
        ],
        "sha256": "48e61aa35deffa336de032ebe147128516c2ed0125ed366c0c905c76531a4d62"
      },
      {
        "key": "sanctions",
        "status": "gap",
        "ids": [],
        "sha256": null
      },
      {
        "key": "risks",
        "status": "ready",
        "ids": [
          "risk_chain:eu:vat-directive--taxable-person"
        ],
        "sha256": "9aae74e76d0c3240f0bf31e1fe90523d77a9f81311fdb1c92f50c8e528940db4"
      },
      {
        "key": "exceptions",
        "status": "ready",
        "ids": [
          "exception:eu:vat-directive-sme-scheme"
        ],
        "sha256": "0c08f8fd29ece568ab663529224da8af174bfdf1ac51e740b08908a299d78b53"
      },
      {
        "key": "documentation",
        "status": "gap",
        "ids": [],
        "sha256": null
      },
      {
        "key": "checklist",
        "status": "ready",
        "ids": [
          "obligation:eu:vat-directive-art-220-taxable-person",
          "obligation:eu:vat-directive-art-222-taxable-person",
          "obligation:eu:vat-directive-art-250-taxable-person",
          "obligation:eu:vat-directive-art-262-taxable-person"
        ],
        "sha256": "49df204918a837ae5970a22c952be72e830cc9929727906a29b5a3cc9ebe6d54"
      },
      {
        "key": "precedents",
        "status": "gap",
        "ids": [],
        "sha256": null
      },
      {
        "key": "provision_links",
        "status": "gap",
        "ids": [],
        "sha256": null
      },
      {
        "key": "outcome_patterns",
        "status": "gap",
        "ids": [],
        "sha256": null
      }
    ],
    "answers_full": [
      {
        "question": "Which obligations apply?",
        "key": "obligations",
        "status": "ready",
        "answer": "4 obligations: Issue an invoice for supplies of goods or services to other taxable persons.; Issue the invoice for intra-Community supplies no later than the fifteenth day of the month following the chargeable event.; Submit a VAT return setting out the information needed to calculate the tax. …",
        "ids": [
          "obligation:eu:vat-directive-art-220-taxable-person",
          "obligation:eu:vat-directive-art-222-taxable-person",
          "obligation:eu:vat-directive-art-250-taxable-person",
          "obligation:eu:vat-directive-art-262-taxable-person"
        ],
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/obligation/eu:vat-directive-art-220-taxable-person",
          "https://legal.exploreworldai.com/api/public/v1/obj/obligation/eu:vat-directive-art-222-taxable-person",
          "https://legal.exploreworldai.com/api/public/v1/obj/obligation/eu:vat-directive-art-250-taxable-person",
          "https://legal.exploreworldai.com/api/public/v1/obj/obligation/eu:vat-directive-art-262-taxable-person"
        ],
        "sha256": "1c2bf998346c8a827c415d529710cde1e793a4c8126e6ed6156ed1dc50382dde",
        "reason": null
      },
      {
        "question": "Who is responsible?",
        "key": "responsibility",
        "status": "ready",
        "answer": "Responsible roles: taxable-person.",
        "ids": [
          "obligation:eu:vat-directive-art-220-taxable-person",
          "obligation:eu:vat-directive-art-222-taxable-person",
          "obligation:eu:vat-directive-art-250-taxable-person",
          "obligation:eu:vat-directive-art-262-taxable-person"
        ],
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/eu:vat-directive-art-220-taxable-person",
          "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/eu:vat-directive-art-222-taxable-person",
          "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/eu:vat-directive-art-250-taxable-person",
          "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/eu:vat-directive-art-262-taxable-person"
        ],
        "sha256": "48e61aa35deffa336de032ebe147128516c2ed0125ed366c0c905c76531a4d62",
        "reason": null
      },
      {
        "question": "Which sanctions can be triggered?",
        "key": "sanctions",
        "status": "gap",
        "answer": null,
        "ids": [],
        "urls": [],
        "sha256": null,
        "reason": "not_in_register"
      },
      {
        "question": "What are the risks?",
        "key": "risks",
        "status": "ready",
        "answer": "Risk level unknown across 1 roles.",
        "ids": [
          "risk_chain:eu:vat-directive--taxable-person"
        ],
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/risk_chain/eu:vat-directive--taxable-person"
        ],
        "sha256": "9aae74e76d0c3240f0bf31e1fe90523d77a9f81311fdb1c92f50c8e528940db4",
        "reason": null
      },
      {
        "question": "Which exceptions apply?",
        "key": "exceptions",
        "status": "ready",
        "answer": "1 exceptions, e.g. Annual turnover in the member state below the national exemption threshold set within the directive's limits, where the member state applies the SME scheme.",
        "ids": [
          "exception:eu:vat-directive-sme-scheme"
        ],
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/exception/eu:vat-directive-art-220-taxable-person",
          "https://legal.exploreworldai.com/api/public/v1/obj/exception/eu:vat-directive-art-222-taxable-person",
          "https://legal.exploreworldai.com/api/public/v1/obj/exception/eu:vat-directive-art-250-taxable-person",
          "https://legal.exploreworldai.com/api/public/v1/obj/exception/eu:vat-directive-art-262-taxable-person"
        ],
        "sha256": "0c08f8fd29ece568ab663529224da8af174bfdf1ac51e740b08908a299d78b53",
        "reason": null
      },
      {
        "question": "Which documentation is required?",
        "key": "documentation",
        "status": "gap",
        "answer": null,
        "ids": [],
        "urls": [],
        "sha256": null,
        "reason": "not_in_register"
      },
      {
        "question": "What does a compliance checklist look like?",
        "key": "checklist",
        "status": "ready",
        "answer": "4 checks across 1 roles.",
        "ids": [
          "obligation:eu:vat-directive-art-220-taxable-person",
          "obligation:eu:vat-directive-art-222-taxable-person",
          "obligation:eu:vat-directive-art-250-taxable-person",
          "obligation:eu:vat-directive-art-262-taxable-person"
        ],
        "urls": [],
        "sha256": "49df204918a837ae5970a22c952be72e830cc9929727906a29b5a3cc9ebe6d54",
        "reason": null
      },
      {
        "question": "Which precedents support the answer?",
        "key": "precedents",
        "status": "gap",
        "answer": null,
        "ids": [],
        "urls": [],
        "sha256": null,
        "reason": "no_deterministic_source"
      },
      {
        "question": "How are the rules linked to other rules?",
        "key": "provision_links",
        "status": "gap",
        "answer": null,
        "ids": [],
        "urls": [],
        "sha256": null,
        "reason": "not_in_register"
      },
      {
        "question": "How do courts usually rule in similar situations?",
        "key": "outcome_patterns",
        "status": "gap",
        "answer": null,
        "ids": [],
        "urls": [],
        "sha256": null,
        "reason": "insufficient_cases"
      }
    ],
    "checklist": [
      {
        "step": 1,
        "role": "taxable-person",
        "check": "Issue an invoice for supplies of goods or services to other taxable persons.",
        "provision": "vat-directive 220",
        "deadline": null,
        "if_not": [],
        "done": false
      },
      {
        "step": 2,
        "role": "taxable-person",
        "check": "Issue the invoice for intra-Community supplies no later than the fifteenth day of the month following the chargeable event.",
        "provision": "vat-directive 222",
        "deadline": null,
        "if_not": [],
        "done": false
      },
      {
        "step": 3,
        "role": "taxable-person",
        "check": "Submit a VAT return setting out the information needed to calculate the tax.",
        "provision": "vat-directive 250",
        "deadline": null,
        "if_not": [],
        "done": false
      },
      {
        "step": 4,
        "role": "taxable-person",
        "check": "Submit a recapitulative statement of intra-Community supplies.",
        "provision": "vat-directive 262",
        "deadline": null,
        "if_not": [],
        "done": false
      }
    ],
    "links": {
      "act_kit": null,
      "provisions": [
        "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:vat-directive--art-220",
        "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:vat-directive--art-222",
        "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:vat-directive--art-250",
        "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:vat-directive--art-262"
      ],
      "case_kits": [],
      "documentation": "https://legal.exploreworldai.com/api/public/v1/obj/documentation_requirement/eu:vat-directive",
      "list": "https://legal.exploreworldai.com/api/public/v1/sme-kits",
      "changes": "https://legal.exploreworldai.com/api/public/v1/objects/changes?type=sme_kit"
    },
    "method": "Ten fixed business questions answered from existing deterministic registers. Gaps carry fixed reason codes. No model writes anything.",
    "hash": "7656d2d4dafe42f0123755d0a0cbaf74b2e7e212e51adbc2f2362d5565fb95c5"
  },
  "links": {
    "provisions": "https://legal.exploreworldai.com/api/public/v1/obj/provision_link/eu:vat-directive",
    "case_law": {
      "outcome": "https://legal.exploreworldai.com/api/public/v1/obj/outcome/eu:vat-directive",
      "outcome_pattern": "https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/eu:vat-directive"
    },
    "evidence": {
      "provenance": null,
      "chain_verify": "https://legal.exploreworldai.com/api/public/v1/changes/verify",
      "object_changes": "https://legal.exploreworldai.com/api/public/v1/objects/changes"
    },
    "compact": "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:vat-directive?view=compact",
    "representations": {},
    "machine_languages": [
      "en",
      "sv"
    ],
    "ref": "eu:vat-directive"
  },
  "watch": {
    "changes": "https://legal.exploreworldai.com/api/public/v1/changes",
    "whats_new": "https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=eu",
    "conditional": "Send If-None-Match with the ETag; unchanged objects return 304 without body.",
    "recheck_after_seconds": 86400
  },
  "hash": "sha256:ece271286bdabfa913642685bfcb966ed13c6bfa93c899752329b11628d95801",
  "version": "legal-2026-10-08",
  "expires": "2026-10-09T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-10-08+legal-2026-10-08+2026-10-08T14:53:39",
    "content_hash": "sha256:ece271286bdabfa913642685bfcb966ed13c6bfa93c899752329b11628d95801",
    "revalidate_after": "2026-10-08T16:42:21.657Z",
    "max_copy_age_seconds": 3600,
    "policy": "revalidate-required; attribution-preferred",
    "changelog": "https://legal.exploreworldai.com/api/public/v1/dependency",
    "verify": "https://legal.exploreworldai.com/api/public/v1/verify",
    "stale_copy_invalid": true
  },
  "canonical": "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:vat-directive",
  "disclaimer": "Source reference with official identifier. Not legal advice and not a compliance decision.",
  "content_notice": {
    "legal_advice": false,
    "nature": "Source register. Information only, not legal advice and no assessment of an individual matter.",
    "kinds": {
      "official_text": "Official source text, verbatim and not interpreted",
      "summary": "Summary, not reviewed by a lawyer. Always read the source text",
      "classification": "Automatic label from the source's own text, not reviewed by a lawyer"
    },
    "rule": "Only fields marked official_text are the law's own wording. Everything else points to it.",
    "report_error": "https://legal.exploreworldai.com/api/public/v1/corrections",
    "ai_act_declaration": "https://legal.exploreworldai.com/api/public/v1/ai-act-declaration"
  },
  "usageInfo": "https://legal.exploreworldai.com/citering"
}