Receipt object

{
  "spec": "fiscal402.receipt",
  "spec_version": "1.0.0",
  "receipt_id": "rcpt_x402-4f9c1670",
  "mode": "production",
  "issued_at": "2026-09-10T12:04:11.000Z",
  "protocol_version": "0.3.0",
  "tax_ruleset_version": "eu-vat-oss-2026.09",
  "settlement": {
    "network": "eip155:1",
    "tx_hash": "0x4f9c…fd8e",
    "amount_usdc": "1.00",
    "asset": "USDC",
    "payer": "0xpayer…",
    "pay_to": "0xpayto…",
    "settled_at": "2026-09-10T12:00:00.000Z"
  },
  "context": {
    "commercial": {
      "customer_country": {
        "value": "DE",
        "source": "merchant_attested",
        "confidence": "attested"
      },
      "service": { "value": "x402 paid resource", "source": "system_default" }
    },
    "fiscal": {
      "seller_country": { "value": "NL", "source": "operator_configured" },
      "wallet_is_legal_identity": false
    }
  },
  "determination": {
    "regime": "OSS_B2C",
    "tax_category": "S",
    "rate_percent": 19,
    "taxing_country": "DE",
    "legal_reference": "EU One-Stop-Shop (OSS) — B2C digital service, destination VAT",
    "provenance": {
      "tax_ruleset_version": "eu-vat-oss-2026.09",
      "vat_id_evidence": "not_provided",
      "location_source": "merchant_attested"
    }
  },
  "fx": {
    "eur_per_usdc": 0.86,
    "as_of": "2026-09-10T12:00:00.000Z",
    "source": "historical",
    "net_eur": "0.86",
    "vat_eur": "0.16"
  },
  "vies": {
    "status": "NOT_PROVIDED",
    "vat_id_hash": null
  },
  "artifacts": {
    "settlement_id": "x402-4f9c1670",
    "ledger_id": "x402-4f9c1670",
    "ubl_sha256": "a8d43b…17587",
    "ubl_hash_alg": "sha256-utf8-bytes"
  },
  "disclaimer": "Technical classification artifact. Not tax advice, not a VAT return, and not a guarantee of tax-authority acceptance.",
  "hashes": {
    "canonical_payload_sha256": "b3217e82…df4a",
    "canonicalization": "fiscal402.sorted-json/1"
  },
  "signature": {
    "alg": "ed25519",
    "key_id": "receipt-ed25519-v1",
    "value": "base64…"
  }
}