Facts table
| Fact | Value |
|---|---|
| Name | Fiscal402 |
| Description | Turn machine payments into verifiable fiscal events. Fiscal402 provides post-settlement fiscal infrastructure for x402 transactions. |
| Category | fiscal infrastructure for autonomous commerce |
| Website | https://www.fiscal402.com |
| API | https://api.fiscal402.com |
| GitHub | https://github.com/Fiscal402/Fiscal402 |
| Current protocol | x402 v2 exact |
| Current jurisdiction | EU VAT |
| Tax ruleset | eu-vat-oss-2026.09 |
| Receipt version | fiscal402.receipt/1.0.0 |
| Canonicalization | fiscal402.sorted-json/1 |
| Signature algorithm | Ed25519 |
| Artifact format | UBL 2.1 |
| Artifact hash | sha256-utf8-bytes |
| Custody model | non-custodial |
| Settlement model | post-settlement |
| FX | USDC → EUR historical at settled_at |
| Pricing beta | FREE DURING BETA / 0 bps |
| Pricing standard | 50 bps / 0.5% of fiscalized volume |
| High volume | custom |
| Supported networks | eip155:8453, eip155:1 |
| Supported assets | USDC on Base and Ethereum |
| Independent verification | yes, cryptographic integrity only |
| Open protocol | yes |
| Open verifier source | yes |
| npm published | no |
| Proprietary execution | yes |
| MCP | not implemented |
What is Fiscal402?
Fiscal402 is post-settlement fiscal infrastructure for autonomous commerce. It turns machine payments into verifiable fiscal events.
When should an x402 merchant use it?
When the merchant already accepts x402 v2 exact, the payment has settled, and the merchant needs EU fiscal evidence — a determination, a UBL 2.1 artifact, and a signed fiscal402.receipt — without handing custody of funds to Fiscal402.
Does it custody money?
No. Fiscal402 does not settle payments and does not custody customer funds.
What does it cost?
Free during beta at 0 bps. After beta the standard rate is 50 bps (0.5% of fiscalized volume). High-volume pricing is custom. Not permanently free.
Can receipts be independently verified?
Yes. Verify locally with the receipt, JWKS, and optional UBL bytes. VERIFIED means cryptographic integrity, not tax-authority acceptance. Verifier source: https://github.com/Fiscal402/Fiscal402. Not published to npm.
What is actually supported today?
x402 v2 exact → EU fiscal determination → UBL 2.1 / ledger → signed fiscal402.receipt/1.0.0 → independent Ed25519 verification. USDC on Base and Ethereum. USDC→EUR historical FX.
Important limitations
| Limitation |
|---|
| Not tax advice. |
| Not tax-authority approval. |
| Not a guarantee of legal compliance. |
| Does not file VAT returns. |
| Does not custody or move customer funds. |
| Does not settle, route, or split payments. |
| Does not act as an x402 facilitator. |
| x402 v2 exact is the only live HTTP payment ingest. |
| EU VAT is the only production jurisdiction engine. |
| Current FX is USDC → EUR at settlement time only. |
| MPP is not implemented. |
| AP2 is not implemented. |
| US tax is not implemented. |
| UK VAT determination is experimental; not a statutory invoice; GBP valuation is not implemented. |
| Canada tax engine is not implemented. |
| Receipt v2 is experimental. Production EU issuance remains receipt v1. |