{
  "tool_id": "art-160-vida-drr-transaction-reporter",
  "kernel_id": "art-160-vida-drr-transaction-reporter",
  "display_name": "ViDA DRR Transaction Reporter",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Assess whether an intra-EU B2B transaction falls within the ViDA Digital Reporting Requirements scope and calculate the 10-calendar-day reporting deadline. Checks supply_type (B2B), distinct seller/buyer member states, valid VAT IDs on both sides, and transaction_value completeness. Returns in_scope, reporting_deadline, and completeness gaps. Middle node of the vida-digital-reporting-requirements chain. Zero network, zero PII. EU 2025/516, mandatory 2030-07-01.",
  "control_description": "Assess whether an intra-EU B2B transaction falls within the ViDA Digital Reporting Requirements scope and calculate the 10-calendar-day reporting deadline. Checks supply_type (B2B), distinct seller/buyer member states, valid VAT IDs on both sides, and transaction_value completeness. Returns in_scope, reporting_deadline, and completeness gaps. Middle node of the vida-digital-reporting-requirements chain. Zero network, zero PII. EU 2025/516, mandatory 2030-07-01.",
  "declared_inputs": [
    "art-159-vida-einvoice-en16931-conformance-validator"
  ],
  "declared_outputs": [
    "art-161-vida-recapitulative-statement-migration-assessor"
  ],
  "kernel_digest": "sha256:6767989466c348cab82122f091801459d3d0be65654e19b959a5113e3c3d9a0d",
  "trust_label": "deferred -- deterministic source published, zkVM proof not yet generated",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 29,
  "source_url": "https://ainumbers.co/chaingraph/art-160-vida-drr-transaction-reporter.html",
  "generated_at": "2026-07-27T13:08:52.746Z"
}