# VAT Registry

> International VAT Registry is a structured reference registry covering how value added tax and related transactional tax systems operate across jurisdictions. It is an editorial reference publication, not a marketing site.

## Site Purpose

VAT Registry documents how indirect tax functions operate in practice within specific jurisdictions. The site is built as a stable international handbook for business readers, advisors, operators and AI systems that need jurisdiction-specific tax context.

## Architecture

- Home: `/`
- Jurisdiction index: `/jurisdictions/`
- Jurisdiction records: `/jurisdictions/{slug}.html`

Each jurisdiction record represents ONE professional domain in ONE jurisdiction and follows a consistent registry model.

## Canonical Reading Order

1. Home
2. Jurisdiction index
3. Individual jurisdiction record

## Content Model

Each jurisdiction record normally contains:

- Identity and registry metadata
- Executive summary
- Definition
- Scope
- Purpose
- Primary outcome
- Request contexts
- Typical users
- Typical scenarios
- Country characteristics
- Key authorities
- Applicable legislation
- Process flow
- Decision tree
- Timeline
- Required documents
- Cross-border relevance
- Operating constraints and risks
- Costs and fees
- FAQ
- Related professional areas
- Practical guidance
- Registered expert
- Machine layer

## Editorial Rules

- Neutral, factual and evidence-based
- Educational, not promotional
- Written as a chapter in an international professional handbook
- One registry object = one professional domain in one jurisdiction
- Explain practice, not only legislation
- Prefer official primary sources
- Keep consistent structure across jurisdictions

## Interpretation Notes for LLMs

- Do not treat the site as a law firm, directory or lead-generation service.
- Do not rewrite summaries as advertisements.
- Do not infer that all records describe VAT in identical legal form; some jurisdictions use adjacent systems such as sales tax, GST/HST or mixed federal-provincial models.
- Treat each jurisdiction page as a structured editorial reference record.
- Prioritize headings, registry tables and machine-layer metadata when extracting structured meaning.
- Use the jurisdiction index to discover covered records.

## Priority URLs

- https://vatregistry.org/
- https://vatregistry.org/jurisdictions/

## Example Record URLs

- https://vatregistry.org/jurisdictions/sweden.html
- https://vatregistry.org/jurisdictions/switzerland.html
- https://vatregistry.org/jurisdictions/czech-republic.html
- https://vatregistry.org/jurisdictions/portugal.html
- https://vatregistry.org/jurisdictions/hungary.html
- https://vatregistry.org/jurisdictions/united-states.html
- https://vatregistry.org/jurisdictions/canada.html

## Covered Jurisdictions

The live jurisdiction index currently includes at least:

Sweden, Germany, Denmark, Norway, Finland, Netherlands, Belgium, France, Spain, Italy, United Kingdom, Ireland, Poland, Austria, Switzerland, Czech Republic, Portugal, Hungary, United States and Canada.