Jurisdiction coverage
How the knowledge base behind the tax engine is researched, reviewed and published, what each coverage level means, and which records live and test mode use.
The tax engine works from Ownrecord's knowledge base: for each jurisdiction, the records of how a seller of digital products must register, charge, invoice and file there. Ownrecord researches and maintains it; you use it and never edit it.
How a record is made
Every record (a rate, a regime with its threshold and registration rules, a filing rule, an invoicing rule, an e-invoicing mandate) carries its sources, a confidence level, open questions and a date by which it must be reviewed again. It moves through these statuses:
| Status | Meaning |
|---|---|
researched | Written from official sources. |
cross_checked | Checked independently against the sources by a second reviewer. |
reviewed | Reviewed and promoted by a person. |
verified | Verified by a tax adviser. |
retired | Replaced or no longer in force; kept for the history of earlier sales. |
Which records each mode uses
- Live mode uses only
reviewedorverifiedrecords, andverifiedones for the most important jurisdictions. A sale that would need any other record stops with a clear reason instead (see Tax engine). - Test mode uses every record that isn't retired, and labels the ones that aren't reviewed yet, so you can build and try your integration before a jurisdiction is reviewed.
Coverage levels
| Level | What's covered |
|---|---|
L0 | The jurisdiction is known. |
L1 | Tax rates for digital products and the thresholds that trigger registration. |
L2 | How to register: the prerequisites, the forms and a playbook. |
L3 | Returns and their deadlines, invoice rules and e-invoicing. |
L4 | A direct connection to the tax authority. |
The public coverage pages
ownrecord.io/jurisdictions lists every jurisdiction of the knowledge base. A jurisdiction's coverage level and its own page appear only once its record is reviewed or verified, and its page shows only reviewed or verified records: the current and upcoming rates, the regimes with their thresholds, registration and returns, with the sources and the date a person last reviewed each one. Records still in research or cross-checking are counted, not shown.
Rules, not advice
The knowledge base and the pages generated from it are a tool, with their sources and review dates. They aren't tax or legal advice: you remain responsible for the tax on your sales.