{"$schema":"https://json-schema.org/draft/2020-12/schema","title":"Intra-Community Transactions Listing (VAT Directive Art. 262)","description":"Periodic recapitulative statement of intra-community supplies, grouped by customer VAT ID and transaction code. Filed monthly or quarterly depending on member state and turnover threshold.","type":"object","required":["declarant","period","entries","totals"],"additionalProperties":false,"properties":{"declarant":{"type":"object","required":["name","vat_id","country_code"],"additionalProperties":false,"properties":{"name":{"type":"string"},"vat_id":{"type":"string"},"country_code":{"type":"string","pattern":"^[A-Z]{2}$"},"address":{"type":"string"},"contact_name":{"type":"string"},"contact_email":{"type":"string","format":"email"}}},"period":{"type":"object","required":["frequency","year"],"additionalProperties":false,"properties":{"frequency":{"type":"string","enum":["monthly","quarterly"]},"year":{"type":"integer","minimum":2020,"maximum":2100},"month":{"type":"integer","minimum":1,"maximum":12},"quarter":{"type":"integer","minimum":1,"maximum":4}}},"entries":{"type":"array","minItems":1,"items":{"type":"object","required":["customer_vat_id","customer_country_code","transaction_code","amount"],"additionalProperties":false,"properties":{"customer_vat_id":{"type":"string"},"customer_country_code":{"type":"string","pattern":"^[A-Z]{2}$"},"customer_name":{"type":"string","description":"Optional — not all national authorities require the name; included for audit trail."},"transaction_code":{"type":"string","enum":["L","T","S"],"description":"L = intra-community supply of goods; T = triangular transaction (Art. 141); S = supply of services under reverse charge."},"amount":{"type":"number","minimum":0},"correction_of_period":{"type":"string","description":"If this line corrects a previous period, the YYYY-Qn or YYYY-MM identifier."}}}},"totals":{"type":"object","required":["currency","grand_total"],"additionalProperties":false,"properties":{"currency":{"type":"string","pattern":"^[A-Z]{3}$"},"total_L":{"type":"number"},"total_T":{"type":"number"},"total_S":{"type":"number"},"grand_total":{"type":"number"}}},"filed_on":{"type":"string","format":"date"},"reference":{"type":"string"}}}