{
  "api_version": "2026-08-10",
  "data": [
    {
      "id": "gsa-per-diem-v2",
      "name": "GSA Per Diem API v2",
      "authority": "U.S. General Services Administration",
      "authority_url": "https://www.gsa.gov/travel/plan-book/per-diem-rates",
      "documentation_url": "https://open.gsa.gov/api/perdiem/",
      "jurisdiction": "US-CONUS",
      "data_types": [
        "per_diem"
      ],
      "access_method": "rest_api",
      "priority": 1,
      "trust_tier": "authoritative",
      "connector_status": "integration_built",
      "evidence_policy": "archive_every_upstream_response",
      "notes": "Requires an api.data.gov key. The upstream default limit is 1,000 requests per hour.",
      "activation": {
        "state": "action_required",
        "missing_items": [
          "GSA_API_KEY"
        ],
        "steps": [
          "Request a key at https://api.data.gov/signup/",
          "Run npx wrangler secret put GSA_API_KEY from the project directory",
          "Deploy and verify gsa_connector is configured at https://rates.aaoellis.com/health"
        ]
      }
    },
    {
      "id": "irs-standard-mileage",
      "name": "IRS Standard Mileage Rates",
      "authority": "Internal Revenue Service",
      "authority_url": "https://www.irs.gov/tax-professionals/standard-mileage-rates",
      "documentation_url": "https://www.irs.gov/tax-professionals/standard-mileage-rates",
      "jurisdiction": "US",
      "data_types": [
        "mileage"
      ],
      "access_method": "official_publication",
      "priority": 3,
      "trust_tier": "authoritative",
      "connector_status": "available",
      "evidence_policy": "archive_publication_and_notice",
      "notes": "No official rate API was identified. Records are effective-dated from IRS publications.",
      "activation": {
        "state": "active_source_linked_evidence",
        "missing_items": [
          "Archived raw IRS publication artifacts"
        ],
        "steps": [
          "Build and approve a deterministic official-publication adapter before changing evidence.status to archived"
        ]
      }
    },
    {
      "id": "dos-foreign-per-diem",
      "name": "Department of State Foreign Per Diem",
      "authority": "U.S. Department of State, Office of Allowances",
      "authority_url": "https://allowances.state.gov/web920/per_diem.asp",
      "documentation_url": "https://allowances.state.gov/Web920/allowance.asp?menu_id=95",
      "jurisdiction": "GLOBAL-FOREIGN",
      "data_types": [
        "per_diem"
      ],
      "access_method": "official_structured_file",
      "priority": 2,
      "trust_tier": "authoritative",
      "connector_status": "blocked_source",
      "evidence_policy": "archive_each_publication",
      "notes": "The advertised spreadsheet URL currently redirects to an HTML content page. Automated HTML scraping remains excluded.",
      "activation": {
        "state": "blocked_upstream",
        "missing_items": [
          "Stable official XLSX, CSV, or documented API endpoint"
        ],
        "steps": [
          "Monitor the Office of Allowances export page",
          "Pin and archive a structured publication when the authority restores one",
          "Approve schema and reconciliation tests before publishing"
        ]
      }
    },
    {
      "id": "dtmo-oconus-per-diem",
      "name": "DTMO OCONUS Per Diem",
      "authority": "U.S. Defense Travel Management Office",
      "authority_url": "https://www.travel.dod.mil/Travel-Transportation-Rates/Per-Diem/",
      "documentation_url": "https://www.travel.dod.mil/Travel-Transportation-Rates/Per-Diem/",
      "jurisdiction": "US-OCONUS",
      "data_types": [
        "per_diem",
        "meal_rate"
      ],
      "access_method": "official_structured_file",
      "priority": 2,
      "trust_tier": "authoritative",
      "connector_status": "blocked_source",
      "evidence_policy": "archive_each_publication",
      "notes": "The current official artifact located is PDF. A stable structured file or separately approved deterministic PDF adapter is still required.",
      "activation": {
        "state": "blocked_upstream",
        "missing_items": [
          "Stable official structured file or approved deterministic PDF adapter"
        ],
        "steps": [
          "Monitor the DTMO per diem publication page",
          "Archive the official source artifact",
          "Approve parser, layout-drift, and reconciliation tests before publishing"
        ]
      }
    },
    {
      "id": "eu-tedb-vat",
      "name": "EU Taxes in Europe Database VAT Service",
      "authority": "European Commission, DG TAXUD",
      "authority_url": "https://ec.europa.eu/taxation_customs/tedb/index.html",
      "documentation_url": "https://taxation-customs.ec.europa.eu/system/files/2021-06/soap_webservice_documentation.pdf",
      "jurisdiction": "EU",
      "data_types": [
        "tax"
      ],
      "access_method": "soap_api",
      "priority": 1,
      "trust_tier": "authoritative",
      "connector_status": "available",
      "evidence_policy": "archive_every_upstream_response",
      "notes": "Official SOAP service supports date, member state, category, CN code, and CPA code criteria. Live archived retrieval has been verified.",
      "activation": {
        "state": "active",
        "missing_items": [],
        "steps": [
          "No operator credential is required"
        ]
      }
    },
    {
      "id": "uk-trade-tariff",
      "name": "GOV.UK Trade Tariff API",
      "authority": "HM Revenue & Customs",
      "authority_url": "https://www.trade-tariff.service.gov.uk/uk/api",
      "documentation_url": "https://www.api.gov.uk/hmrc/gov-uk-trade-tariff-api/",
      "jurisdiction": "GB",
      "data_types": [
        "tax",
        "customs_duty"
      ],
      "access_method": "rest_api",
      "priority": 1,
      "trust_tier": "authoritative",
      "connector_status": "integration_built",
      "evidence_policy": "archive_every_upstream_response",
      "notes": "The managed production JSON API includes commodity codes and applicable VAT measures. AAOE publishes only unambiguous percentage VAT measures.",
      "activation": {
        "state": "action_required",
        "missing_items": [
          "HMRC_CLIENT_ID",
          "HMRC_CLIENT_SECRET"
        ],
        "steps": [
          "Register for managed API access at https://hub.trade-tariff.service.gov.uk/",
          "Run npx wrangler secret put HMRC_CLIENT_ID",
          "Run npx wrangler secret put HMRC_CLIENT_SECRET",
          "Deploy and verify hmrc_connector is configured at https://rates.aaoellis.com/health"
        ]
      }
    },
    {
      "id": "japan-nta-consumption-tax",
      "name": "Japan Consumption Tax",
      "authority": "Japan National Tax Agency",
      "authority_url": "https://www.nta.go.jp/english/taxes/consumption_tax/01.htm",
      "documentation_url": "https://www.nta.go.jp/english/taxes/consumption_tax/",
      "jurisdiction": "JP",
      "data_types": [
        "tax"
      ],
      "access_method": "official_publication",
      "priority": 3,
      "trust_tier": "authoritative",
      "connector_status": "available",
      "evidence_policy": "archive_publication_and_rate_guide",
      "notes": "Standard 10% and reduced 8% consumption-tax observations. These do not include prefectural or municipal accommodation taxes.",
      "activation": {
        "state": "active_source_linked_evidence",
        "missing_items": [
          "Archived raw NTA publication artifact"
        ],
        "steps": [
          "No credential is required",
          "Approve the deterministic publication adapter before claiming archived evidence"
        ]
      }
    },
    {
      "id": "japan-nta-qualified-invoice",
      "name": "Japan Qualified Invoice Issuer Web API",
      "authority": "Japan National Tax Agency",
      "authority_url": "https://www.invoice-kohyo.nta.go.jp/web-api/index.html",
      "documentation_url": "https://www.invoice-kohyo.nta.go.jp/web-api/index.html",
      "jurisdiction": "JP",
      "data_types": [
        "invoice_issuer_status"
      ],
      "access_method": "rest_api",
      "priority": 1,
      "trust_tier": "authoritative",
      "connector_status": "integration_built",
      "evidence_policy": "archive_every_upstream_response",
      "notes": "Validates qualified-invoice registration for a supplier on an expense date. This is evidence metadata, not a tax rate.",
      "activation": {
        "state": "action_required",
        "missing_items": [
          "NTA_INVOICE_APP_ID"
        ],
        "steps": [
          "Complete both NTA application procedures at https://www.invoice-kohyo.nta.go.jp/web-api/shinsei-invoice.html",
          "Run npx wrangler secret put NTA_INVOICE_APP_ID",
          "Deploy and verify nta_invoice_connector is configured at https://rates.aaoellis.com/health"
        ]
      }
    },
    {
      "id": "japan-egov-travel-law",
      "name": "e-Gov Law API v2: National Public Officers Travel",
      "authority": "Digital Agency, Government of Japan",
      "authority_url": "https://laws.e-gov.go.jp/law/325AC0000000114",
      "documentation_url": "https://laws.e-gov.go.jp/api/2/redoc/",
      "jurisdiction": "JP",
      "data_types": [
        "per_diem",
        "travel_policy"
      ],
      "access_method": "rest_api",
      "priority": 1,
      "trust_tier": "authoritative",
      "connector_status": "researched",
      "evidence_policy": "archive_every_upstream_response",
      "notes": "No key. Scope is national public officers, not a general private-employer safe harbor. Tables require a versioned Japanese-law parser and policy-scope qualifiers before publication.",
      "activation": {
        "state": "parser_required",
        "missing_items": [
          "Approved e-Gov travel-table parser and public-officer scope contract"
        ],
        "steps": [
          "No credential is required",
          "Pin the law ID and as-of date",
          "Approve table and amendment regression tests"
        ]
      }
    },
    {
      "id": "finland-tax-free-travel-2026",
      "name": "Finland Tax-Exempt Travel Allowances 2026",
      "authority": "Finnish Tax Administration",
      "authority_url": "https://www.vero.fi/en/individuals/deductions/kilometre-and-per-diem-allowances/",
      "documentation_url": "https://www.finlex.fi/en/open-data/integration-quick-guide",
      "jurisdiction": "FI",
      "data_types": [
        "mileage",
        "per_diem",
        "meal_rate"
      ],
      "access_method": "official_publication_file",
      "priority": 3,
      "trust_tier": "authoritative",
      "connector_status": "available",
      "evidence_policy": "archive_each_annual_decision",
      "notes": "2026 employer tax-exempt maximums are source-linked to official decision 970/2025. Finlex also exposes a no-key REST API for future automated legal ingestion.",
      "activation": {
        "state": "active_source_linked_evidence",
        "missing_items": [
          "Archived Finlex artifact for decision 970/2025"
        ],
        "steps": [
          "No credential is required",
          "Activate Finlex retrieval only after Akoma Ntoso parser acceptance tests"
        ]
      }
    },
    {
      "id": "denmark-tax-free-travel-2026",
      "name": "Denmark Tax-Free Travel Allowances 2026",
      "authority": "Danish Customs and Tax Administration",
      "authority_url": "https://skat.dk/en-us/businesses/employees-and-pay/transport-allowance/taxable-and-tax-free-transport-allowance",
      "documentation_url": "https://info.skat.dk/data.aspx?oid=2460063",
      "jurisdiction": "DK",
      "data_types": [
        "mileage",
        "per_diem"
      ],
      "access_method": "official_publication_file",
      "priority": 3,
      "trust_tier": "authoritative",
      "connector_status": "available",
      "evidence_policy": "archive_each_annual_notice",
      "notes": "2026 employer tax-free mileage and travel allowance maximums. Tiered mileage is per employee, vehicle, and employer year.",
      "activation": {
        "state": "active_source_linked_evidence",
        "missing_items": [
          "Archived 2026 SKAT notice artifacts"
        ],
        "steps": [
          "No credential is required",
          "Approve annual-notice artifact capture before claiming archived evidence"
        ]
      }
    },
    {
      "id": "norway-tax-travel-2026",
      "name": "Norway Tax and Travel Rates 2026",
      "authority": "Norwegian Tax Administration",
      "authority_url": "https://www.skatteetaten.no/en/rates/",
      "documentation_url": "https://www.skatteetaten.no/en/rates/car-allowance-distance-based-allowance/",
      "jurisdiction": "NO",
      "data_types": [
        "mileage",
        "tax"
      ],
      "access_method": "official_publication",
      "priority": 3,
      "trust_tier": "authoritative",
      "connector_status": "available",
      "evidence_policy": "archive_each_annual_rate_page",
      "notes": "Tax-free mileage is distinct from the higher government scale; the difference can be taxable. VAT includes standard, food, and T&E-relevant reduced categories.",
      "activation": {
        "state": "active_source_linked_evidence",
        "missing_items": [
          "Archived annual rate-page artifacts"
        ],
        "steps": [
          "No credential is required",
          "Do not merge the tax-free and government mileage policy bases"
        ]
      }
    },
    {
      "id": "sweden-tax-free-travel-2026",
      "name": "Sweden Tax-Free Travel Allowances 2026",
      "authority": "Swedish Tax Agency",
      "authority_url": "https://www.skatteverket.se/foretag/arbetsgivare/lonochersattning/traktamenteochbilersattning.4.361dc8c15312eff6fd1703e.html",
      "documentation_url": "https://www7.skatteverket.se/portal/apier-och-oppna-data/utvecklarportalen/oppetdata/Traktamente%2C%20utland",
      "jurisdiction": "SE",
      "data_types": [
        "mileage",
        "per_diem"
      ],
      "access_method": "official_api_and_publication_file",
      "priority": 1,
      "trust_tier": "authoritative",
      "connector_status": "available",
      "evidence_policy": "archive_api_response_or_annual_publication",
      "notes": "Domestic 2026 rates are source-linked to SKV 354. The authority also advertises a no-key API/CSV for foreign-travel normal amounts; its exact production contract must be pinned before ingestion.",
      "activation": {
        "state": "active_source_linked_evidence",
        "missing_items": [
          "Pinned Skatteverket foreign-travel API production contract",
          "Archived SKV 354 artifact"
        ],
        "steps": [
          "No credential is required",
          "Do not infer the production API URL from the JavaScript portal",
          "Approve CSV/API reconciliation before scheduled ingestion"
        ]
      }
    },
    {
      "id": "iceland-tax-travel-2026",
      "name": "Iceland Tax Assessment Travel Rates 2026",
      "authority": "Iceland Revenue and Customs",
      "authority_url": "https://www.skatturinn.is/einstaklingar/helstutolur/2026/",
      "documentation_url": "https://www.skatturinn.is/einstaklingar/tekjur-og-fradraettir/dagpeningar/",
      "jurisdiction": "IS",
      "data_types": [
        "mileage",
        "per_diem",
        "tax"
      ],
      "access_method": "official_publication",
      "priority": 3,
      "trust_tier": "authoritative",
      "connector_status": "available",
      "evidence_policy": "archive_annual_tax_assessment_and_forms",
      "notes": "2026 domestic per diem changes in June and mileage deductions are annual-distance tiered. VAT standard and reduced rates are published separately.",
      "activation": {
        "state": "active_source_linked_evidence",
        "missing_items": [
          "Archived annual tax-assessment and RSK artifacts"
        ],
        "steps": [
          "No credential is required",
          "Preserve intra-year per diem intervals and mileage tiers"
        ]
      }
    },
    {
      "id": "india-cbic-gst",
      "name": "India GST Rate Schedules",
      "authority": "Central Board of Indirect Taxes and Customs",
      "authority_url": "https://cbic-gst.gov.in/gst-goods-services-rates.html",
      "documentation_url": "https://cbic-gst.gov.in/central-tax-rate.html",
      "jurisdiction": "IN",
      "data_types": [
        "tax"
      ],
      "access_method": "official_publication_file",
      "priority": 3,
      "trust_tier": "authoritative",
      "connector_status": "researched",
      "evidence_policy": "archive_notifications_and_consolidated_schedule",
      "notes": "India has classification-, supply-, and component-specific CGST/SGST/IGST rates. No supported comprehensive official rate API was confirmed; a single national default would be unsafe.",
      "activation": {
        "state": "parser_required",
        "missing_items": [
          "Deterministic notification consolidator",
          "HSN/SAC classification contract",
          "CGST/SGST/IGST reconciliation tests"
        ],
        "steps": [
          "No credential is required",
          "Ingest official notification PDFs only",
          "Require classification before returning a rate"
        ]
      }
    },
    {
      "id": "india-doe-travel-allowance",
      "name": "India Central Government Travelling Allowance",
      "authority": "Department of Expenditure, Ministry of Finance",
      "authority_url": "https://doe.gov.in/order-central-pay-commission/16",
      "documentation_url": "https://doe.gov.in/files/cenetral-pay_document/TA_English.pdf",
      "jurisdiction": "IN",
      "data_types": [
        "per_diem",
        "travel_policy"
      ],
      "access_method": "official_publication_file",
      "priority": 3,
      "trust_tier": "authoritative",
      "connector_status": "researched",
      "evidence_policy": "archive_each_order_and_amendment",
      "notes": "Central-government employee entitlements depend on pay level, city, actual bills, duration, and Dearness Allowance escalation. They are not a private-sector safe harbor.",
      "activation": {
        "state": "parser_required",
        "missing_items": [
          "Pay-level schema",
          "DA escalation rule engine",
          "Approved PDF parser"
        ],
        "steps": [
          "No credential is required",
          "Model public-employee scope explicitly",
          "Reject requests missing pay level where required"
        ]
      }
    },
    {
      "id": "philippines-bir-vat",
      "name": "Philippines Value-Added Tax",
      "authority": "Bureau of Internal Revenue",
      "authority_url": "https://www.bir.gov.ph/tax-code",
      "documentation_url": "https://efps.bir.gov.ph/efps-war/EFPSWeb_war/help/help2550m2006.html",
      "jurisdiction": "PH",
      "data_types": [
        "tax"
      ],
      "access_method": "official_publication",
      "priority": 3,
      "trust_tier": "authoritative",
      "connector_status": "available",
      "evidence_policy": "archive_tax_code_and_current_regulations",
      "notes": "12% VAT baseline. Exemptions, zero-rating, withholding VAT, and incentive regimes remain transaction-specific.",
      "activation": {
        "state": "active_source_linked_evidence",
        "missing_items": [
          "Archived current Tax Code and implementing-regulation artifacts"
        ],
        "steps": [
          "No credential is required",
          "Do not treat the baseline as a complete transaction determination"
        ]
      }
    },
    {
      "id": "philippines-eo77-travel",
      "name": "Philippines EO 77 Government Travel Rates",
      "authority": "Office of the President of the Philippines",
      "authority_url": "https://issuances-library.senate.gov.ph/executive-issuance/executive-order-no-77-s-2019",
      "documentation_url": "https://www.dbm.gov.ph/index.php/compendium-of-issuances-on-organization-staffing-position-classification-and-compensation",
      "jurisdiction": "PH",
      "data_types": [
        "per_diem",
        "travel_policy"
      ],
      "access_method": "official_publication_file",
      "priority": 3,
      "trust_tier": "authoritative",
      "connector_status": "researched",
      "evidence_policy": "archive_order_and_current_agency_amendments",
      "notes": "EO 77 is for government personnel. Local DTE is regional-cluster based and componentized; foreign travel references UNDP DSA. It is not a private-employer default.",
      "activation": {
        "state": "parser_required",
        "missing_items": [
          "Regional-cluster mapping",
          "Current amendment check",
          "Government-personnel scope contract"
        ],
        "steps": [
          "No credential is required",
          "Archive the official PDF",
          "Approve cluster and component reconciliation tests"
        ]
      }
    },
    {
      "id": "mexico-sat-iva-cfdi",
      "name": "Mexico IVA and CFDI Rules",
      "authority": "Servicio de Administración Tributaria",
      "authority_url": "https://wwwmat.sat.gob.mx/articulo/19848/articulo-1",
      "documentation_url": "https://wwwmat.sat.gob.mx/consultas/53693/catalogo-de-productos-y-servicios",
      "jurisdiction": "MX",
      "data_types": [
        "tax",
        "invoice_validation"
      ],
      "access_method": "official_publication_and_catalogs",
      "priority": 2,
      "trust_tier": "authoritative",
      "connector_status": "available_partial",
      "evidence_policy": "archive_law_decrees_cfdi_catalogs_and_validations",
      "notes": "General IVA is 16%. The border result is an eligibility-dependent 50% credit producing 8%, not a blanket geographic rate. State lodging taxes and CFDI rules are separate layers.",
      "activation": {
        "state": "partial_source_linked_evidence",
        "missing_items": [
          "Stable SAT CFDI catalog download",
          "32-state lodging-tax source contracts",
          "Border eligibility rule engine"
        ],
        "steps": [
          "No credential is required for public SAT catalogs",
          "Require an explicit category for Mexico tax queries",
          "Do not infer border eligibility from postal code alone"
        ]
      }
    }
  ],
  "meta": {
    "request_id": "b2299998-affc-4436-9c2b-d2f595206a34",
    "retrieved_at": "2026-08-11T05:31:39.686Z",
    "count": 19
  }
}