Evidences

You must collect two pieces of non-contradictory evidence that confirm your customer’s location and keep them on file for 10 years. Therefore measures must be put in place to capture the necessary information that will help to establish where the telecommunications, broadcasting and electronic (TBE) service has been consumed.

VAT E-commerce Package

If you’re a business in the EU with less than 100,000 EUR in cross-border sales of TBE annually, then you only need to collect one piece of non-contradictory customer location evidence.

EU businesses with less than 10,000 EUR in cross-border sales of TBE annually can opt out of VAT OSS altogether. In such cases, you are not obliged to collect any piece of evidence. Set your VAT OSS opt-in status in your dashboard’s regional settings accordingly.

Our article about EU VAT rules for digital businesses has more information on the thresholds.

Types of Evidences

You can store the following pieces of location evidence:

• Location of the customer’s bank
• Billing address of the customer (valid only if provided by a 3rd party)
• IP address of the device used by the customer

All evidence must be gathered from a third party, such as the bank or IP address, and not from the customer directly. After all, the customer could twist the facts to evade paying tax. Nevertheless, we let you store the customer’s full billing address but encourage you to always store the bank’s address and IP address preferentially.

The evidence object can be attached to a supply object and it can only be attached to one supply object at a time.

The Evidence Object

Create an Evidence

Creates an evidence object.

Request

Authorize with Secret Key

curl -X POST https://api.vatstack.com/v1/evidences \
     -H "X-API-KEY: sk_live_c283fd6d793076603646b197c7cb0424" \

Body Parameters

Note that bank_address, billing_address and ip_address should be sent as objects with nested fields.

Response

Evidence object successfully created.

{
  "id": "5ed804577853dd1c229f938a",
  "bank_address": {
    "name": "Visa",
    "country_code": "IE"
  },
  "billing_address": {
    "line_1": null,
    "line_2": null,
    "city": "East Wall",
    "country_code": "IE"
    "postal_code": null,
    "state": "Leinster",
  },
  "created": "2020-06-03T20:13:12.437Z",
  "ip_address": {
    "label": "92.251.255.11",
    "provider": "MaxMind GeoIP2",
    "city": "East Wall",
    "state": "Leinster",
    "country_code": "IE"
  },
  "required_count": 1,
  "updated": "2020-06-03T20:13:12.437Z"
}

List All Evidences

Retrieves all evidence objects in order of creation, with the most recent appearing highest.

Request

Authorize with Secret Key

curl -X GET https://api.vatstack.com/v1/evidences \
     -H "X-API-KEY: sk_live_c283fd6d793076603646b197c7cb0424" \

Query Parameters

Response

Evidence objects successfully retrieved.

{
  "has_more": false,
  "evidences_count": 9,
  "evidences": [
    {
      "id": "5ed804577853dd1c229f938a",
      "bank_address": {
        "name": "Visa",
        "country_code": "IE"
      },
      "billing_address": {
        "line_1": null,
        "line_2": null,
        "city": "East Wall",
        "country_code": "IE"
        "postal_code": null,
        "state": "Leinster",
      },
      "created": "2020-06-03T20:13:12.437Z",
      "ip_address": {
        "label": "92.251.255.11",
        "provider": "MaxMind GeoIP2",
        "city": "East Wall",
        "state": "Leinster",
        "country_code": "IE"
      },
      "required_count": 1,
      "updated": "2020-06-03T20:13:12.437Z"
    },
    ...
  ]
}

Retrieve an Evidence

Retrieves an evidence object by the :id path parameter.

Request

Authorize with Secret Key

curl -X GET https://api.vatstack.com/v1/evidences/:id \
     -H "X-API-KEY: sk_live_c283fd6d793076603646b197c7cb0424" \

Response

Evidence object successfully retrieved.

{
  "id": "5ed804577853dd1c229f938a",
  "bank_address": {
    "name": "Visa",
    "country_code": "IE"
  },
  "billing_address": {
    "line_1": null,
    "line_2": null,
    "city": "East Wall",
    "country_code": "IE"
    "postal_code": null,
    "state": "Leinster",
  },
  "created": "2020-06-03T20:13:12.437Z",
  "ip_address": {
    "label": "92.251.255.11",
    "provider": "MaxMind GeoIP2",
    "city": "East Wall",
    "state": "Leinster",
    "country_code": "IE"
  },
  "required_count": 1,
  "updated": "2020-06-03T20:13:12.437Z"
}

Update an Evidence

Updates an evidence object by the :id path parameter.

Request

Authorize with Secret Key

curl -X PUT https://api.vatstack.com/v1/evidences/:id \
     -H "X-API-KEY: sk_live_c283fd6d793076603646b197c7cb0424" \

Body Parameters

Note that bank_address, billing_address and ip_address should be sent as objects with nested fields.

Response

Evidence object successfully updated.

{
  "id": "5ed804577853dd1c229f938a",
  "bank_address": {
    "name": "Visa",
    "country_code": "IE"
  },
  "billing_address": {
    "line_1": null,
    "line_2": null,
    "city": "East Wall",
    "country_code": "IE"
    "postal_code": null,
    "state": "Leinster",
  },
  "created": "2020-06-03T20:13:12.437Z",
  "ip_address": {
    "label": "92.251.255.11",
    "provider": "MaxMind GeoIP2",
    "city": "East Wall",
    "state": "Leinster",
    "country_code": "IE"
  },
  "required_count": 1,
  "updated": "2020-06-03T21:32:54.245Z"
}