{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:vat-directive--art-222",
    "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:vat-directive--art-222)",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-10-09",
    "fingerprint": "ewai:se:645f9e",
    "proof": "sha256:5b89d1e80ce7b46681846e1bf04895aa6b00912ef9bd74a58f40c0a359548b03",
    "jurisdiction": "se",
    "lang": "en"
  },
  "brand_source": "Source: NovaCopilot",
  "object_type": "sme_kit",
  "object_id": "sme_kit:eu:vat-directive--art-222",
  "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--art-222",
  "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--art-222",
    "act": "vat-directive",
    "article": "222",
    "answers": [
      {
        "key": "obligations",
        "status": "ready",
        "ids": [
          "obligation:eu:vat-directive-art-222-taxable-person"
        ],
        "sha256": "f31938bf32e947e601198d0a4b194b83db59baa5bd1fe445f52a47785c3583be"
      },
      {
        "key": "responsibility",
        "status": "ready",
        "ids": [
          "obligation:eu:vat-directive-art-222-taxable-person"
        ],
        "sha256": "2b733bb831190e88a18593516be3724d5e302825cdf0737aaeebe9d1e699dafe"
      },
      {
        "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-222-taxable-person"
        ],
        "sha256": "8b119be0a0dc5e2f707a3fd585f10328008ff4a437078691fff4ca846a73bc17"
      },
      {
        "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": "1 obligations: Issue the invoice for intra-Community supplies no later than the fifteenth day of the month following the chargeable event.",
        "ids": [
          "obligation:eu:vat-directive-art-222-taxable-person"
        ],
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/obligation/eu:vat-directive-art-222-taxable-person"
        ],
        "sha256": "f31938bf32e947e601198d0a4b194b83db59baa5bd1fe445f52a47785c3583be",
        "reason": null
      },
      {
        "question": "Who is responsible?",
        "key": "responsibility",
        "status": "ready",
        "answer": "Responsible roles: taxable-person.",
        "ids": [
          "obligation:eu:vat-directive-art-222-taxable-person"
        ],
        "urls": [
          "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/eu:vat-directive-art-222-taxable-person"
        ],
        "sha256": "2b733bb831190e88a18593516be3724d5e302825cdf0737aaeebe9d1e699dafe",
        "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-222-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": "1 checks across 1 roles.",
        "ids": [
          "obligation:eu:vat-directive-art-222-taxable-person"
        ],
        "urls": [],
        "sha256": "8b119be0a0dc5e2f707a3fd585f10328008ff4a437078691fff4ca846a73bc17",
        "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 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
      }
    ],
    "links": {
      "act_kit": "https://legal.exploreworldai.com/api/public/v1/obj/sme_kit/eu:vat-directive",
      "provisions": [],
      "case_kits": [],
      "documentation": "https://legal.exploreworldai.com/api/public/v1/obj/documentation_requirement/eu:vat-directive--art-222",
      "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": "692694ce9c378387d4af9535ed2b8ce90252f6a71a1500451f4136636f07ddc1"
  },
  "links": {
    "provisions": "https://legal.exploreworldai.com/api/public/v1/obj/provision_link/eu:vat-directive--art-222",
    "case_law": {
      "outcome": "https://legal.exploreworldai.com/api/public/v1/obj/outcome/eu:vat-directive--art-222",
      "outcome_pattern": "https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/eu:vat-directive--art-222"
    },
    "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--art-222?view=compact",
    "representations": {},
    "machine_languages": [
      "en",
      "sv"
    ],
    "ref": "eu:vat-directive--art-222"
  },
  "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": "sha256:5b89d1e80ce7b46681846e1bf04895aa6b00912ef9bd74a58f40c0a359548b03",
  "version": "legal-2026-10-09",
  "expires": "2026-10-10T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-10-09+legal-2026-10-09+2026-10-09T02:02:47",
    "content_hash": "sha256:5b89d1e80ce7b46681846e1bf04895aa6b00912ef9bd74a58f40c0a359548b03",
    "revalidate_after": "2026-10-09T08:21:35.977Z",
    "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--art-222",
  "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"
}