{
  "tool_id": "art-294-einvoice-vat-calc-verifier",
  "kernel_id": "art-294-einvoice-vat-calc-verifier",
  "display_name": "E-Invoice VAT Calculation Verifier",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Recompute an e-invoice's line VAT, per-category tax subtotals, tax total, and grand total from its line items under a supplied rounding convention, then compare against the document-asserted amounts. Reverse-charge and zero-rate categories are treated as zero VAT. Verifies arithmetic consistency only, not statutory rate correctness. Middle node of the einvoice-validation-pipeline chain. Zero network, zero PII.",
  "control_description": "Recompute an e-invoice's line VAT, per-category tax subtotals, tax total, and grand total from its line items under a supplied rounding convention, then compare against the document-asserted amounts. Reverse-charge and zero-rate categories are treated as zero VAT. Verifies arithmetic consistency only, not statutory rate correctness. Middle node of the einvoice-validation-pipeline chain. Zero network, zero PII.",
  "declared_inputs": [
    "art-293-einvoice-format-validator"
  ],
  "declared_outputs": [
    "art-295-einvoice-jurisdiction-mandate-router"
  ],
  "kernel_digest": "sha256:986d37866299487054398f63d3e4ea13b3ae3c3ccd2e7c315e21d8269f9696e2",
  "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": 46,
  "source_url": "https://ainumbers.co/chaingraph/art-294-einvoice-vat-calc-verifier.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}