{
  "tool_id": "art-161-vida-recapitulative-statement-migration-assessor",
  "kernel_id": "art-161-vida-recapitulative-statement-migration-assessor",
  "display_name": "ViDA Recapitulative Statement Migration Assessor",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Assess an entity's readiness to migrate from EC Sales List (recapitulative statements) to ViDA Digital Reporting Requirements. Checks presence of four ESL fields (seller_vat_id, buyer_vat_id, reporting_period, supply_type), pre-2024 domestic regime flag (harmonization deadline: 2030-07-01 for new regimes, 2035-01-01 for legacy), and transaction_value completeness. Returns migration_ready, drr_gap_fields, and harmonize_deadline. Terminal node of the vida-digital-reporting-requirements chain. Zero network, zero PII. EU 2025/516.",
  "control_description": "Assess an entity's readiness to migrate from EC Sales List (recapitulative statements) to ViDA Digital Reporting Requirements. Checks presence of four ESL fields (seller_vat_id, buyer_vat_id, reporting_period, supply_type), pre-2024 domestic regime flag (harmonization deadline: 2030-07-01 for new regimes, 2035-01-01 for legacy), and transaction_value completeness. Returns migration_ready, drr_gap_fields, and harmonize_deadline. Terminal node of the vida-digital-reporting-requirements chain. Zero network, zero PII. EU 2025/516.",
  "declared_inputs": [
    "art-160-vida-drr-transaction-reporter"
  ],
  "declared_outputs": [],
  "kernel_digest": "sha256:33935db59c19dd37252d639257327241dd805f1d076504cc8eb52bbe8272fcc8",
  "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-161-vida-recapitulative-statement-migration-assessor.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}