# Get a tax regime

> The knowledge.regimes.get operation: GET /api/v1/tax/knowledge/regimes/{id} in the REST API and the knowledge_regimes_get tool in the MCP server.

Returns one regime of the Jurisdiction Knowledge Base as loaded, by ID (`HR_DOMESTIC`, `EU_OSS_UNION`,
`US_SALES_TAX:TX`), with the `sources` its evidence map cites and the `playbooks` for registering and filing
under it (without their text; read one with `knowledge.playbooks.get`).

## At a glance

- **REST:** `GET /api/v1/tax/knowledge/regimes/{id}`
- **MCP tool:** `knowledge_regimes_get`
- **Operation ID:** `knowledge.regimes.get`
- **Scope:** Platform
- **Permission:** `tax_knowledge:read`
- **Risk tier:** `read`
- **Dry run:** Not supported
- **Idempotency:** Not needed (read only)
- **Modes:** Test and live
- **Authentication:** API key with the `tax_knowledge:read` scope
- **Since:** M3

## Request

### Path parameters

| Field | Type   | Description |
| ----- | ------ | ----------- |
| `id`  | string |             |

### Query parameters

This operation takes no query parameters.

## Response

`200 OK` with a JSON object:

| Field                                        | Type                                                                                                                                                      | Description |
| -------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------- |
| `id`                                         | string                                                                                                                                                    |             |
| `object`                                     | `"regime"`                                                                                                                                                |             |
| `version`                                    | string                                                                                                                                                    |             |
| `name`                                       | string                                                                                                                                                    |             |
| `jurisdictionIds`                            | array of string                                                                                                                                           |             |
| `appliesTo`                                  | object                                                                                                                                                    |             |
| `appliesTo.sellerEstablishment`              | one of `in`, `outside`, `any`, `in_eu_other_ms`, `outside_eu`                                                                                             |             |
| `appliesTo.customerType`                     | one of `b2c`, `b2b`, `both`                                                                                                                               |             |
| `appliesTo.taxCategories`                    | array of string                                                                                                                                           |             |
| `threshold`                                  | object                                                                                                                                                    |             |
| `threshold.amount`                           | object                                                                                                                                                    |             |
| `threshold.amount.amount`                    | integer string                                                                                                                                            |             |
| `threshold.amount.currency`                  | string                                                                                                                                                    |             |
| `threshold.measure`                          | one of `sales_in_jurisdiction`, `eu_cross_border_b2c`, `worldwide_turnover`, `transactions_in_jurisdiction`, `sales_or_transactions`                      |             |
| `threshold.window`                           | one of `calendar_year_current_or_previous`, `rolling_12_months`, `calendar_year_previous`, `base_period_two_years_prior`, `current_or_previous_12_months` |             |
| `threshold.transactionCount`                 | integer                                                                                                                                                   |             |
| `threshold.whatCounts`                       | string                                                                                                                                                    |             |
| `threshold.amountInclusive`                  | boolean                                                                                                                                                   |             |
| `zeroThreshold`                              | boolean                                                                                                                                                   |             |
| `grace`                                      | object                                                                                                                                                    |             |
| `grace.rule`                                 | one of `none`, `days_after_trigger`, `nth_day_of_following_month`, `before_first_sale`, `end_of_following_month`                                          |             |
| `grace.days`                                 | integer                                                                                                                                                   |             |
| `grace.nthDay`                               | integer                                                                                                                                                   |             |
| `grace.effectiveFrom`                        | string                                                                                                                                                    |             |
| `collectBeforeRegistration`                  | boolean                                                                                                                                                   |             |
| `b2bReverseChargeNoRegistration`             | boolean                                                                                                                                                   |             |
| `b2bChargeWhenRegistered`                    | boolean                                                                                                                                                   |             |
| `rounding`                                   | one of `half_up`, `half_even`, `half_down`, `up`, `down`                                                                                                  |             |
| `requiresFiscalRepresentative`               | boolean                                                                                                                                                   |             |
| `requiresLocalAgent`                         | boolean                                                                                                                                                   |             |
| `securityDeposit`                            | string                                                                                                                                                    |             |
| `evidence`                                   | object                                                                                                                                                    |             |
| `evidence.requiredNonConflicting`            | integer                                                                                                                                                   |             |
| `evidence.acceptedTypes`                     | array of one of `billing_address`, `ip_country`, `card_bin_country`, `bank_country`, `phone_country`, `self_declared`                                     |             |
| `evidence.conflictPolicy`                    | one of `majority`, `billing_address_wins`, `hold_for_review`                                                                                              |             |
| `supplyRules`                                | array of object                                                                                                                                           |             |
| `supplyRules[].taxCategoryId`                | string                                                                                                                                                    |             |
| `supplyRules[].customerType`                 | one of `b2c`, `b2b`, `both`                                                                                                                               |             |
| `supplyRules[].placeOfSupply`                | one of `customer_location`, `supplier_establishment`, `not_supported`                                                                                     |             |
| `registration`                               | object                                                                                                                                                    |             |
| `registration.method`                        | string                                                                                                                                                    |             |
| `registration.portalUrl`                     | string                                                                                                                                                    |             |
| `registration.identityRequirements`          | string                                                                                                                                                    |             |
| `registration.typicalProcessingDays`         | integer                                                                                                                                                   |             |
| `registration.prerequisites`                 | array of object                                                                                                                                           |             |
| `registration.prerequisites[].code`          | string                                                                                                                                                    |             |
| `registration.prerequisites[].description`   | string                                                                                                                                                    |             |
| `registration.prerequisites[].leadTimeDays`  | integer                                                                                                                                                   |             |
| `registration.packetFields`                  | array of object                                                                                                                                           |             |
| `registration.packetFields[].label`          | string                                                                                                                                                    |             |
| `registration.packetFields[].ownrecordField` | string                                                                                                                                                    |             |
| `registration.packetFields[].required`       | boolean                                                                                                                                                   |             |
| `registration.packetFields[].notes`          | string                                                                                                                                                    |             |
| `registration.playbookId`                    | string                                                                                                                                                    |             |
| `filingSpecId`                               | string                                                                                                                                                    |             |
| `validFrom`                                  | string                                                                                                                                                    |             |
| `validTo`                                    | string                                                                                                                                                    |             |
| `meta`                                       | object                                                                                                                                                    |             |
| `meta.status`                                | one of `researched`, `cross_checked`, `reviewed`, `verified`, `retired`                                                                                   |             |
| `meta.fixture`                               | boolean                                                                                                                                                   |             |
| `meta.confidence`                            | one of `high`, `medium`, `low`                                                                                                                            |             |
| `meta.sourceIds`                             | array of string                                                                                                                                           |             |
| `meta.openQuestions`                         | integer (at least 0)                                                                                                                                      |             |
| `meta.unsupportedRules`                      | integer (at least 0)                                                                                                                                      |             |
| `meta.blockingUnsupportedRules`              | integer (at least 0)                                                                                                                                      |             |
| `meta.reviewedBy`                            | string                                                                                                                                                    |             |
| `meta.reviewedAt`                            | string                                                                                                                                                    |             |
| `meta.verifiedBy`                            | string                                                                                                                                                    |             |
| `meta.verifiedAt`                            | string                                                                                                                                                    |             |
| `meta.nextReviewBy`                          | string                                                                                                                                                    |             |
| `meta.knowledgeRef`                          | object                                                                                                                                                    |             |
| `meta.knowledgeRef.path`                     | string                                                                                                                                                    |             |
| `meta.knowledgeRef.commit`                   | string                                                                                                                                                    |             |
| `sources`                                    | array of object                                                                                                                                           |             |
| `sources[].id`                               | string                                                                                                                                                    |             |
| `sources[].url`                              | string                                                                                                                                                    |             |
| `sources[].title`                            | string                                                                                                                                                    |             |
| `sources[].publisher`                        | string                                                                                                                                                    |             |
| `sources[].type`                             | string                                                                                                                                                    |             |
| `sources[].retrievedAt`                      | string                                                                                                                                                    |             |
| `sources[].monitor`                          | boolean                                                                                                                                                   |             |
| `playbooks`                                  | array of object                                                                                                                                           |             |
| `playbooks[].id`                             | string                                                                                                                                                    |             |
| `playbooks[].object`                         | `"playbook"`                                                                                                                                              |             |
| `playbooks[].key`                            | string                                                                                                                                                    |             |
| `playbooks[].jurisdictionId`                 | string                                                                                                                                                    |             |
| `playbooks[].regimeId`                       | string                                                                                                                                                    |             |
| `playbooks[].kind`                           | one of `registration`, `filing`, `deregistration`, `other`                                                                                                |             |
| `playbooks[].title`                          | string                                                                                                                                                    |             |
| `playbooks[].meta`                           | object                                                                                                                                                    |             |
| `playbooks[].meta.status`                    | one of `researched`, `cross_checked`, `reviewed`, `verified`, `retired`                                                                                   |             |
| `playbooks[].meta.fixture`                   | boolean                                                                                                                                                   |             |
| `playbooks[].meta.confidence`                | one of `high`, `medium`, `low`                                                                                                                            |             |
| `playbooks[].meta.sourceIds`                 | array of string                                                                                                                                           |             |
| `playbooks[].meta.openQuestions`             | integer (at least 0)                                                                                                                                      |             |
| `playbooks[].meta.unsupportedRules`          | integer (at least 0)                                                                                                                                      |             |
| `playbooks[].meta.blockingUnsupportedRules`  | integer (at least 0)                                                                                                                                      |             |
| `playbooks[].meta.reviewedBy`                | string                                                                                                                                                    |             |
| `playbooks[].meta.reviewedAt`                | string                                                                                                                                                    |             |
| `playbooks[].meta.verifiedBy`                | string                                                                                                                                                    |             |
| `playbooks[].meta.verifiedAt`                | string                                                                                                                                                    |             |
| `playbooks[].meta.nextReviewBy`              | string                                                                                                                                                    |             |
| `playbooks[].meta.knowledgeRef`              | object                                                                                                                                                    |             |
| `playbooks[].meta.knowledgeRef.path`         | string                                                                                                                                                    |             |
| `playbooks[].meta.knowledgeRef.commit`       | string                                                                                                                                                    |             |

## Examples

### Croatian domestic VAT

```http
GET /api/v1/tax/knowledge/regimes/HR_DOMESTIC
Authorization: Bearer or_test_…
```

Response (`200`):

```json
{
  "id": "HR_DOMESTIC",
  "object": "regime",
  "version": "6f1d2a9c0b3e4d58",
  "name": "Croatian VAT (domestic)",
  "jurisdictionIds": ["HR"],
  "appliesTo": {
    "sellerEstablishment": "in",
    "customerType": "both"
  },
  "threshold": {
    "amount": {
      "amount": "60000000000",
      "currency": "EUR"
    },
    "measure": "sales_in_jurisdiction",
    "window": "calendar_year_current_or_previous"
  },
  "zeroThreshold": false,
  "grace": {
    "rule": "days_after_trigger",
    "days": 8
  },
  "collectBeforeRegistration": false,
  "b2bReverseChargeNoRegistration": false,
  "b2bChargeWhenRegistered": false,
  "rounding": "half_up",
  "requiresFiscalRepresentative": false,
  "requiresLocalAgent": false,
  "evidence": {
    "requiredNonConflicting": 1,
    "conflictPolicy": "billing_address_wins"
  },
  "supplyRules": [
    {
      "taxCategoryId": "saas",
      "customerType": "both",
      "placeOfSupply": "supplier_establishment"
    }
  ],
  "registration": {
    "method": "online",
    "portalUrl": "https://e-porezna.porezna-uprava.hr",
    "prerequisites": [
      {
        "code": "oib",
        "description": "A Croatian personal identification number (OIB)"
      }
    ],
    "packetFields": [
      {
        "label": "Legal name",
        "ownrecordField": "entity.legalName",
        "required": true
      }
    ],
    "playbookId": "HR/playbooks/HR_DOMESTIC-registration.md"
  },
  "validFrom": "2013-07-01",
  "meta": {
    "status": "reviewed",
    "fixture": false,
    "confidence": "high",
    "sourceIds": ["HR:S1", "HR:S4"],
    "openQuestions": 0,
    "unsupportedRules": 0,
    "blockingUnsupportedRules": 0,
    "reviewedBy": "Ana Horvat",
    "reviewedAt": "2026-10-10",
    "nextReviewBy": "2027-04-13",
    "knowledgeRef": {
      "path": "data/tax/knowledge/jurisdictions/HR/regimes/HR_DOMESTIC.yaml",
      "commit": "1c14b2ec912aca347dd518b2044096f3b5d8eef1"
    }
  },
  "sources": [
    {
      "id": "HR:S1",
      "url": "https://narodne-novine.nn.hr/clanci/sluzbeni/2013_06_73_1451.html",
      "title": "Value Added Tax Act (Zakon o porezu na dodanu vrijednost)",
      "publisher": "Narodne novine",
      "type": "law",
      "retrievedAt": "2026-10-13",
      "monitor": true
    }
  ],
  "playbooks": [
    {
      "id": "kn_01m4ttwd3veh9apbewxheq5xhc",
      "object": "playbook",
      "key": "HR/playbooks/HR_DOMESTIC-registration.md",
      "jurisdictionId": "HR",
      "regimeId": "HR_DOMESTIC",
      "kind": "registration",
      "title": "Register for VAT in Croatia",
      "meta": {
        "status": "reviewed",
        "fixture": false,
        "confidence": "high",
        "sourceIds": ["HR:S1", "HR:S4"],
        "openQuestions": 0,
        "unsupportedRules": 0,
        "blockingUnsupportedRules": 0,
        "reviewedBy": "Ana Horvat",
        "reviewedAt": "2026-10-10",
        "nextReviewBy": "2027-04-13",
        "knowledgeRef": {
          "path": "data/tax/knowledge/jurisdictions/HR/playbooks/HR_DOMESTIC-registration.md",
          "commit": "1c14b2ec912aca347dd518b2044096f3b5d8eef1"
        }
      }
    }
  ]
}
```

## Errors

| Code                                                                                     | HTTP status | When                                       | What to do                                                                                           |
| ---------------------------------------------------------------------------------------- | ----------- | ------------------------------------------ | ---------------------------------------------------------------------------------------------------- |
| [`resource_not_found`](https://ownrecord.io/docs/reference/errors.md#resource_not_found) | 404         | No regime with this ID is loaded.          | Check the ID and that your credentials are scoped to the right organization, entity, brand and mode. |
| [`validation_failed`](https://ownrecord.io/docs/reference/errors.md#validation_failed)   | 400         | The ID isn't a regime ID.                  | Fix the fields listed in `details.issues` and send the request again.                                |
| [`permission_denied`](https://ownrecord.io/docs/reference/errors.md#permission_denied)   | 403         | Your credentials can't read tax knowledge. | Ask an organization owner or admin for a role or scope that allows this action.                      |

It can also return these [common errors](https://ownrecord.io/docs/reference.md#common-errors): [`api_version_unsupported`](https://ownrecord.io/docs/reference/errors.md#api_version_unsupported), [`authentication_required`](https://ownrecord.io/docs/reference/errors.md#authentication_required), [`api_key_invalid`](https://ownrecord.io/docs/reference/errors.md#api_key_invalid), [`dry_run_not_supported`](https://ownrecord.io/docs/reference/errors.md#dry_run_not_supported), [`rate_limited`](https://ownrecord.io/docs/reference/errors.md#rate_limited), [`internal_error`](https://ownrecord.io/docs/reference/errors.md#internal_error).
