Deep Research: Universal VAT/IOSS Engine (G3 Pro Blind Spot Fix)

{
  "code": "# Universal VAT/IOSS Engine: Multi-Jurisdiction Research\n\n## EU IOSS\n- Standard rates: 17% (LU) to 27% (HU), avg 21.9%. Key: DE 19%, FR 20%, IT 22%, ES 21%.\n- Threshold: EUR 150 per consignment. REMOVING July 1, 2026 — flat EUR 3 customs duty per item via IOSS.\n- Non-EU sellers MUST appoint EU intermediary. Monthly returns. No input tax credit via IOSS.\n- ViDA expanding deemed supplier to ALL supplies by 2028-2030.\n\n## UK\n- 20% standard. GBP 135 threshold. OMPs collect on all non-UK seller goods (unlimited value if in UK stock).\n- B2B reverse charge under GBP 135. OMPs verify VRNs, keep records 6 years.\n\n## Australia GST\n- 10%. AUD 1,000 threshold. EDPs collect on low-value goods. B2B exempt.\n- Registration: AUD 75K annual. Simplified or standard registration options.\n\n## Canada GST/HST\n- Federal 5% + provincial (HST 13-15%, PST 6-7%, QST 9.975%).\n- CAD 30K threshold. Non-resident simplified registration available (no ITC recovery).\n\n## Japan JCT\n- 10% standard, 8% reduced (food/beverages). JPY 10M threshold.\n- Platform taxation FY2026: platforms with JPY 5B+ intermediary sales become liable.\n- Goods ≤JPY 10K no longer exempt.\n\n## Norway VOEC\n- 25%. NOK 3,000 per item. NOK 50K registration threshold. Quarterly returns.\n\n## Switzerland\n- 8.1% standard. CHF 62 effective threshold (where VAT < CHF 5).\n- Platform deemed supplier Jan 2025: CHF 100K threshold. Joint liability with merchants.\n\n## GCC\n- UAE 5% (no threshold for non-residents). Saudi 15% (deemed supplier Jan 2026). Bahrain 10%. Oman 5%. Kuwait/Qatar NOT implemented.\n\n## India IGST\n- Post-Sept 2025: 0%/5%/18%/40% slabs. Cascading: IGST = (AV + BCD + SWS) × rate.\n- E-commerce 1% TCS. IGST recoverable as ITC, BCD is not.\n\n## Brazil ICMS\n- Internal 17-22% by state. Interstate 4-12%. DIFAL for B2C cross-state.\n- 2026-2032 reform: CBS + IBS dual VAT replacing PIS/COFINS/IPI/ICMS/ISS.\n\n## Engine Design Implications\n1. Per-country, per-product rate lookups (EU 27 × multiple rates each)\n2. Multi-dimensional thresholds (per-consignment, annual revenue, none)\n3. Role detection (seller vs marketplace vs buyer liability)\n4. Cascading tax support (India)\n5. Destination-based split (Brazil DIFAL)\n6. Effective-dated rate tables (rates change frequently)\n7. Input tax credit variability by jurisdiction",
  "content": "# Universal VAT/IOSS Engine: Multi-Jurisdiction Research\n\n## EU IOSS\n- Standard rates: 17% (LU) to 27% (HU), avg 21.9%. Key: DE 19%, FR 20%, IT 22%, ES 21%.\n- Threshold: EUR 150 per consignment. REMOVING July 1, 2026 — flat EUR 3 customs duty per item via IOSS.\n- Non-EU sellers MUST appoint EU intermediary. Monthly returns. No input tax credit via IOSS.\n- ViDA expanding deemed supplier to ALL supplies by 2028-2030.\n\n## UK\n- 20% standard. GBP 135 threshold. OMPs collect on all non-UK seller goods (unlimited value if in UK stock).\n- B2B reverse charge under GBP 135. OMPs verify VRNs, keep records 6 years.\n\n## Australia GST\n- 10%. AUD 1,000 threshold. EDPs collect on low-value goods. B2B exempt.\n- Registration: AUD 75K annual. Simplified or standard registration options.\n\n## Canada GST/HST\n- Federal 5% + provincial (HST 13-15%, PST 6-7%, QST 9.975%).\n- CAD 30K threshold. Non-resident simplified registration available (no ITC recovery).\n\n## Japan JCT\n- 10% standard, 8% reduced (food/beverages). JPY 10M threshold.\n- Platform taxation FY2026: platforms with JPY 5B+ intermediary sales become liable.\n- Goods ≤JPY 10K no longer exempt.\n\n## Norway VOEC\n- 25%. NOK 3,000 per item. NOK 50K registration threshold. Quarterly returns.\n\n## Switzerland\n- 8.1% standard. CHF 62 effective threshold (where VAT < CHF 5).\n- Platform deemed supplier Jan 2025: CHF 100K threshold. Joint liability with merchants.\n\n## GCC\n- UAE 5% (no threshold for non-residents). Saudi 15% (deemed supplier Jan 2026). Bahrain 10%. Oman 5%. Kuwait/Qatar NOT implemented.\n\n## India IGST\n- Post-Sept 2025: 0%/5%/18%/40% slabs. Cascading: IGST = (AV + BCD + SWS) × rate.\n- E-commerce 1% TCS. IGST recoverable as ITC, BCD is not.\n\n## Brazil ICMS\n- Internal 17-22% by state. Interstate 4-12%. DIFAL for B2C cross-state.\n- 2026-2032 reform: CBS + IBS dual VAT replacing PIS/COFINS/IPI/ICMS/ISS.\n\n## Engine Design Implications\n1. Per-country, per-product rate lookups (EU 27 × multiple rates each)\n2. Multi-dimensional thresholds (per-consignment, annual revenue, none)\n3. Role detection (seller vs marketplace vs buyer liability)\n4. Cascading tax support (India)\n5. Destination-based split (Brazil DIFAL)\n6. Effective-dated rate tables (rates change frequently)\n7. Input tax credit variability by jurisdiction"
}