POSITION.md

POSITION

What VATFIX Is

VATFIX is a semantic primitive for VAT compliance.

It answers one question:

Is this VAT claim valid according to declared rules?

VATFIX does not:

• Operate infrastructure
• Provide uptime guarantees
• Handle billing
• Offer customer support

What VATFIX Defines

• Claim structure (what a VAT claim contains)
• Evidence requirements (what proves a claim)
• Validation rules (how claims are evaluated)
• Failure taxonomy (how failures are classified)

What VATFIX Does Not Define

• Pricing
• Availability SLOs
• Integration patterns
• User experience

Relationship to Implementations

VATFIX is the law.

Implementations are executors of that law.

No implementation has authority to modify VATFIX semantics.

Commercial implementations (e.g., VATFix-Plus) are non-authoritative.

Relationship to External Authorities

VATFIX does not replace:

• EU VIES
• National tax registries
• Legal counsel
• Regulatory bodies

VATFIX encodes rules; it does not grant authority.