{
  "tool_id": "art-162-vida-platform-deemed-supplier-classifier",
  "kernel_id": "art-162-vida-platform-deemed-supplier-classifier",
  "display_name": "ViDA Platform Deemed Supplier Classifier",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Classify a digital platform as a ViDA deemed supplier under Art. 46a (amended VAT Directive): short-term accommodation (≤30 consecutive nights) or intra-EU road passenger transport where the underlying supplier has no valid VAT ID causes VAT liability to transfer to the platform. Returns deemed_supplier verdict, sector_eligible, and applicable deadline (mandatory 2028-07-01, MS extension option 2030-01-01). Root node of the vida-platform-and-registration chain. Zero network, zero PII. EU 2025/516.",
  "control_description": "Classify a digital platform as a ViDA deemed supplier under Art. 46a (amended VAT Directive): short-term accommodation (≤30 consecutive nights) or intra-EU road passenger transport where the underlying supplier has no valid VAT ID causes VAT liability to transfer to the platform. Returns deemed_supplier verdict, sector_eligible, and applicable deadline (mandatory 2028-07-01, MS extension option 2030-01-01). Root node of the vida-platform-and-registration chain. Zero network, zero PII. EU 2025/516.",
  "declared_inputs": [],
  "declared_outputs": [
    "art-163-vida-oss-registration-router"
  ],
  "kernel_digest": "sha256:306592ddbf606383b90f796f4f694ffcfcef64c30b3788ca9e6c6bda5fcbf0b9",
  "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-162-vida-platform-deemed-supplier-classifier.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}