---
title: "Cross-border VAT treatment of a digital-services sale (EU, UK, South Africa) — the applied rule, cited to the statute"
method: POST
path: "/v1/vat/determine"
tags: ["x402 sellers"]
---

# Cross-border VAT treatment of a digital-services sale (EU, UK, South Africa) — the applied rule, cited to the statute

`POST /v1/vat/determine`

## Request

- Base URL: `https://mearef.dev`
- URL: `https://mearef.dev/v1/vat/determine`
- Auth: one of:
  - API key in header `PAYMENT-SIGNATURE`
  - API key in header `X-PAYMENT`
  - API key in header `X-API-Key`

Cited VAT rules for a seller-country to buyer-country digital-services sale: place of supply, who accounts, rate basis, registration trigger, reporting. Wallet-only buyers use flagged B2C defaults; unverified combinations are refused free (422), never guessed.

## Request body

- object
  - `seller_country` string, required: ISO 3166-1 alpha-2 (EL accepted for Greece, UK for United Kingdom)
  - `buyer_country` string, required: ISO 3166-1 alpha-2
  - `buyer_type` 'B2B' | 'B2C' | 'unknown': Default unknown — treated as B2C and flagged in the response

## Response `200`

The applied rule (place of supply, who accounts, rate basis, registration trigger, reporting) with statutory citation, classification workings, destination-liability companion where applicable, e-services definition, ViDA forward-flag and disclaimer

## Other responses

- `400`: Invalid body (free — validated before payment)
- `402`: Payment Required
- `405`: Wrong method (free) — use POST
- `422`: Combination outside the verified ruleset (free, labeled — never guessed, never charged)

---

[API](https://skmtc.dev/mearef/apis/mearef-middle-eastern-government-reference-data.md) · [All operations](https://skmtc.dev/mearef/apis/mearef-middle-eastern-government-reference-data/llms.txt) · [OpenAPI document](https://skmtc.dev/mearef/apis/mearef-middle-eastern-government-reference-data/revisions/7b64e3502210?raw)