---
title: "Tax Liability"
method: GET
path: "/reports/tax-liability"
---

# Tax Liability

`GET /reports/tax-liability`

## Request

- Base URL: `https://api-docs.session-exchange.com` (the document declares no server; this is the origin it was published from)
- URL: `https://api-docs.session-exchange.com/reports/tax-liability`
- Auth: none declared

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.

## Query parameters

- `quarter` string, nullable

## Response `200`

Successful Response

- unknown

## Other responses

- `422`: Validation Error

---

[API](https://skmtc.dev/session-exchange/apis/a4sx.md) · [All operations](https://skmtc.dev/session-exchange/apis/a4sx/llms.txt) · [OpenAPI document](https://skmtc.dev/session-exchange/apis/a4sx/revisions/abaefc33dfc7?raw)