# Fiscal402

> Fiscal infrastructure for autonomous commerce.

Fiscal402 is post-settlement fiscal infrastructure for autonomous commerce.
Fiscal402 turns x402 settlements into EU fiscal determinations, UBL 2.1 accounting artifacts, and cryptographically signed fiscal receipts.
Fiscal402 is non-custodial and does not move customer funds.

## Canonical resources

- Home: https://www.fiscal402.com/
- About: https://www.fiscal402.com/about
- Facts: https://www.fiscal402.com/facts
- Facts JSON: https://www.fiscal402.com/facts.json
- Documentation: https://www.fiscal402.com/docs
- Protocol specification: https://www.fiscal402.com/protocol
- Receipt specification: https://www.fiscal402.com/protocol/receipt
- Verification: https://www.fiscal402.com/verify
- Pricing: https://www.fiscal402.com/pricing
- FAQ: https://www.fiscal402.com/faq
- Public GitHub repository: https://github.com/Fiscal402/Fiscal402
- API discovery: https://api.fiscal402.com/.well-known/fiscal402.json
- OpenAPI: https://api.fiscal402.com/openapi.json
- JWKS: https://api.fiscal402.com/.well-known/jwks.json
- Full text: https://www.fiscal402.com/llms-full.txt

## Current implementation

- x402 v2 exact
- EU fiscal determination
- UBL 2.1
- fiscal402.receipt/1.0.0
- Ed25519
- post-settlement
- non-custodial
- USDC → EUR historical FX
- networks: eip155:8453, eip155:1
- asset: USDC

## Pricing

- Free during beta: 0 bps
- Standard after beta: 50 bps / 0.5% of fiscalized volume
- High volume: custom
- Not permanently free
- Not collected as an x402 exact split

## Important limitations

- 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
- MPP not implemented
- AP2 not implemented
- US tax not implemented
- UK VAT determination experimental; not a statutory invoice; GBP FX not implemented
- Canada engine not implemented
- receipt v2 experimental (production EU issuance remains v1)
- generic FX not implemented
- MCP protocol server not implemented
- npm verifier not published