Short definitions for search and retrieval. Each term links to the canonical page.
FiscalEvent
Normalized, durable record of a machine-commerce transaction after settlement: payment evidence, parties, supply, and later a determination. Representable globally; determined only where a ruleset exists.
PaymentEvidence
Protocol-neutral settlement input. Production adapter is x402 v2 exact. A transaction hash alone is not PaymentEvidence.
fiscal402.receipt
Public protocol object (currently 1.0.0) that binds settlement, determination, ruleset, artifact hashes, canonical payload hash, and an Ed25519 signature.
Jurisdiction engine
A ruleset that can emit a FiscalDetermination for a corridor. Production engine: EU VAT. A country in the registry is not an engine.
Ruleset
Versioned, date-sensitive tax rules. Historical gaps fail closed. Current production: eu-vat-oss-2026.09.
Provenance
Record of where each fiscal fact came from (merchant attestation, operator config, VIES, FX quote, pinned ruleset).
Settlement evidence
Facts that a transfer already completed: network, asset, amount, tx hash, settled-at, payer, payTo.
Place of supply
The tax jurisdiction of a supply. For B2C electronic services into the EU this is typically the customer’s member state, not the chain or the seller’s wallet.
VIES
EU VAT Information Exchange System. Fiscal402 records a VIES check when a buyer VAT ID is supplied for B2B. Unconfirmed IDs are not silently reverse-charged.
UBL 2.1
XML invoice format. Fiscal402 emits an EN 16931-flavoured UBL 2.1 document for production EU events and binds SHA-256 of the exact UTF-8 bytes.
EN 16931
European semantic standard for electronic invoices. Fiscal402’s UBL profile is ubl-2.1/en16931-core.
Canonicalization
fiscal402.sorted-json/1: compact JSON, recursively alphabetically sorted object keys, UTF-8. Independent verifiers must reproduce the exact payload bytes.
JWKS
JSON Web Key Set at https://api.fiscal402.com/.well-known/jwks.json. Publishes Ed25519 public keys used to verify receipts. No private keys.
Post-settlement
Fiscal402 starts after value has already moved. It does not issue HTTP 402, facilitate, or custody funds.
MANUAL_REVIEW
A determination result, not a crash. Used when the corridor is representable but no verified rate or engine applies. Not silently coerced into DETERMINED.