Net VAT owed per (currency, country, rate, quarter), after refunds. EU rows (in_eu_oss=true) feed the OSS return; non-EU country rows show where a foreign consumption tax may be due.

jurisdiction_counters (#1326, report-only): per year, buyer country, US state (region, where known) and currency, the gross amount and the transaction count of paid orders, refunds apart — what foreign registration thresholds test. For the year of quarter when given. The country is the one the checkout's billing record holds (buyer_geo); unknown when neither it nor the payment event has one.

eu_b2c_threshold (#618): the calendar-year net revenue from consumers in EU member states other than DE, against the EUR 10,000 limit of § 3a (5) UStG, for the current and the previous Europe/Berlin year (always the years around today, whatever quarter says). Recomputed from the billing events on every read; the rules are in collector/eu_b2c_threshold.py.

vat_evidence (#1411 R-3, report-only): for quarter (or all), how many booked sales carry ONE location-evidence item, two or more CONSISTENT ones (one of them third-party), agreeing but only self-declared ones (self_declared_only), or CONFLICTING ones, the sales without a block (not_recorded: before the change or with AGENT_MDX_VAT_LOCATION_EVIDENCE off), those with a third-party item, those whose re-read disagreed (with_reread_conflict) and the count per payment method type. The billing record's block wins over the sale event's copy. Counts only; the per-sale block (country codes, never an IP) is on each billing.payment.succeeded payload, so GET /reports/gobd-export carries it per sale.