{
  "capability_id": "finance.vat",
  "tool_id": "vat",
  "engine": "vat",
  "calculation_version": "1.3.0",
  "generated_at": "2026-11-10T05:18:42.046Z",
  "engine_build": "2026-09-15",
  "test_count": 4,
  "passed": 4,
  "failed": 0,
  "tests_summary": {
    "golden": {
      "passed": 4,
      "total": 4
    },
    "boundary": {
      "passed": 0,
      "total": 0
    },
    "property": {
      "passed": 0,
      "total": 0
    }
  },
  "engine_tested": true,
  "expert_reviewed": false,
  "internally_reviewed": false,
  "review_kind": null,
  "source_checked": true,
  "reviewed_by": null,
  "reviewer_role": null,
  "last_reviewed": null,
  "expert_review": {
    "status": "optional_not_performed",
    "reviewer": null,
    "scope": [
      "formula",
      "input semantics",
      "assumptions",
      "limitations",
      "sources",
      "tests"
    ],
    "note": "Domain expert review is optional under CVP (CVP-EXP-01). Absence does not block CVP Verified. See Review policy for supplemental domain assurance."
  },
  "internal_review": {
    "status": "not_applicable",
    "reviewer": null
  },
  "page": "https://www.calculatorx.com/calc/finance/vat",
  "api": "https://www.calculatorx.com/api/v1/calc/vat",
  "schema_input": "https://www.calculatorx.com/schemas/finance.vat.input.json",
  "schema_output": "https://www.calculatorx.com/schemas/finance.vat.output.json",
  "assumptions": [
    "Single flat rate on the entered amount",
    "No multi-rate baskets or input-tax credits modeled"
  ],
  "limitations": [
    "Single flat rate on the entered amount",
    "No multi-rate baskets, exemptions, or input-tax credits",
    "GST page is an SEO entry of this capability — same engine, GST labeling"
  ],
  "boundary_conditions": [
    "Rate 0 → net = gross, VAT = 0",
    "Negative inputs clamped to 0"
  ],
  "sources": [
    "OECD International VAT/GST Guidelines — value-added tax as a consumption tax on the value added",
    "HMRC VAT guide (UK, conceptual) — gross = net × (1 + rate); net = gross / (1 + rate)"
  ],
  "methods": [],
  "fingerprint": "sha256:2fc504ba9fc5e0e81de0f070ed4f9744d1b8c0e27c759598e010039b49c65133",
  "tier": "engine_tested",
  "verification": {
    "tests": {
      "passed": 4,
      "total": 4,
      "golden": 4,
      "boundary": 0,
      "property": 0
    },
    "contract_checks": {
      "passed": 6,
      "total": 6
    }
  },
  "evidence_core_generated_at": "2026-09-15T06:31:46.555Z",
  "rendered_at": "2026-11-10T05:18:42.046Z",
  "release_integrity": {
    "status": "verified",
    "scope": "workspace",
    "production_attestation_required": true,
    "calculation_version": "1.3.0",
    "artifacts": {
      "engine": "1.3.0",
      "page": "1.3.0",
      "capability": "1.3.0",
      "evidence": "1.3.0",
      "input_schema": "1.3.0",
      "output_schema": "1.3.0",
      "mcp_contract": "1.3.0"
    },
    "digests": {
      "input_schema_sha256": "5d66b6d1b6cda55f6b1f566d99df4c4843973fa2f4576b9ec293d10517ff28da",
      "output_schema_sha256": "802f8ae25f1a9dd159c6c25296a4f6734b5416995ed2de46bfc0eba5aa50e912",
      "evidence_sha256": "bd99cb951158e4f45fff11e4376d744b565f3f16b1dfb91bb983f646209d4d66",
      "evidence_core_sha256": "bd99cb951158e4f45fff11e4376d744b565f3f16b1dfb91bb983f646209d4d66",
      "capability_sha256": "76bae15bbf288d26f65d9f509cb8eb76f99322ecfe9282a70b0d3fdb12f447a6",
      "engine_sha256": "c6ebd8436f08b413e1ac6317b2d48550f2e6639a90dff254244e3aa562158b8d",
      "mcp_contract_sha256": "eb3e39ad4a95ed263415b4932f185d5edfe00a2403267b7c5ed5f718d1ff6da3"
    },
    "contract_checks": {
      "total": 6,
      "passed": 6,
      "failed": 0,
      "items": [
        {
          "id": "release-artifacts-aligned",
          "status": "pass",
          "detail": "1.3.0"
        },
        {
          "id": "schema-output-required-declared",
          "status": "pass"
        },
        {
          "id": "schema-valid-input-executes",
          "status": "pass"
        },
        {
          "id": "engine-success-output-validates-schema",
          "status": "pass"
        },
        {
          "id": "schema-rejects-incomplete-input",
          "status": "pass"
        },
        {
          "id": "rest-success-payload-validates-schema",
          "status": "pass"
        }
      ]
    },
    "report": "https://www.calculatorx.com/.well-known/calculatorx-release-integrity.json"
  },
  "tests": [],
  "disclosure": {
    "policy": "calculatorx-public-evidence-v1",
    "full_validation": "private",
    "representation": "summary"
  }
}