Provenance is the audit trail of inputs: which field was merchant-attested, operator-configured, quoted from an FX source, returned by VIES, or pinned in a ruleset version.
Typical sources
| Fact | Provenance |
|---|---|
| consumerCountry | merchant_attested |
| seller country | operator_configured |
| VIES status | external check; VAT ID stored as hash |
| USDC→EUR rate | historical quote at settled_at |
| VAT rate | pinned ruleset, never a silent current-rate fallback |
IP geolocation and wallet metadata may be stored as signals. They do not select the tax jurisdiction by themselves.