# List tax regimes > The knowledge.regimes.list operation: GET /api/v1/tax/knowledge/regimes in the REST API and the knowledge_regimes_list tool in the MCP server. Lists the regimes of the Jurisdiction Knowledge Base as loaded. A regime is a set of rules for one jurisdiction and seller situation, for example `HR_DOMESTIC`, `EU_OSS_UNION` or `US_SALES_TAX:TX`: who it applies to, the registration threshold (money as integer micros), grace rules, evidence and place-of-supply rules, and how to register. Each has its record `meta` (status, confidence, open questions, sources). Filter by `jurisdictionId` (regimes that cover it or live in its folder) or `status` (one or several). Sorted by ID; paginate with `limit` (1–100, default 50) and `starting_after` (the previous `next_cursor`). ## At a glance - **REST:** `GET /api/v1/tax/knowledge/regimes` - **MCP tool:** `knowledge_regimes_list` - **Operation ID:** `knowledge.regimes.list` - **Scope:** Platform - **Permission:** `tax_knowledge:read` - **Risk tier:** `read` - **Dry run:** Not supported - **Idempotency:** Not needed (read only) - **Modes:** Test and live - **Pagination:** `limit` (at most 100) and `starting_after` - **Authentication:** API key with the `tax_knowledge:read` scope - **Since:** M3 ## Request ### Query parameters | Field | Type | Required | Description | | ---------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------- | -------- | ----------- | | `jurisdictionId` | string | No | | | `status` | one of `researched`, `cross_checked`, `reviewed`, `verified`, `retired` or array of one of `researched`, `cross_checked`, `reviewed`, `verified`, `retired` | No | | | `limit` | integer (1 to 100) | No | | | `starting_after` | string | No | | ## Response `200 OK` with a JSON object, a page of the list (newest first): | Field | Type | Description | | --------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------- | | `object` | `"list"` | | | `data` | array of object | | | `data[].id` | string | | | `data[].object` | `"regime"` | | | `data[].version` | string | | | `data[].name` | string | | | `data[].jurisdictionIds` | array of string | | | `data[].appliesTo` | object | | | `data[].appliesTo.sellerEstablishment` | one of `in`, `outside`, `any`, `in_eu_other_ms`, `outside_eu` | | | `data[].appliesTo.customerType` | one of `b2c`, `b2b`, `both` | | | `data[].appliesTo.taxCategories` | array of string | | | `data[].threshold` | object | | | `data[].threshold.amount` | object | | | `data[].threshold.amount.amount` | integer string | | | `data[].threshold.amount.currency` | string | | | `data[].threshold.measure` | one of `sales_in_jurisdiction`, `eu_cross_border_b2c`, `worldwide_turnover`, `transactions_in_jurisdiction`, `sales_or_transactions` | | | `data[].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` | | | `data[].threshold.transactionCount` | integer | | | `data[].threshold.whatCounts` | string | | | `data[].threshold.amountInclusive` | boolean | | | `data[].zeroThreshold` | boolean | | | `data[].grace` | object | | | `data[].grace.rule` | one of `none`, `days_after_trigger`, `nth_day_of_following_month`, `before_first_sale`, `end_of_following_month` | | | `data[].grace.days` | integer | | | `data[].grace.nthDay` | integer | | | `data[].grace.effectiveFrom` | string | | | `data[].collectBeforeRegistration` | boolean | | | `data[].b2bReverseChargeNoRegistration` | boolean | | | `data[].b2bChargeWhenRegistered` | boolean | | | `data[].rounding` | one of `half_up`, `half_even`, `half_down`, `up`, `down` | | | `data[].requiresFiscalRepresentative` | boolean | | | `data[].requiresLocalAgent` | boolean | | | `data[].securityDeposit` | string | | | `data[].evidence` | object | | | `data[].evidence.requiredNonConflicting` | integer | | | `data[].evidence.acceptedTypes` | array of one of `billing_address`, `ip_country`, `card_bin_country`, `bank_country`, `phone_country`, `self_declared` | | | `data[].evidence.conflictPolicy` | one of `majority`, `billing_address_wins`, `hold_for_review` | | | `data[].supplyRules` | array of object | | | `data[].supplyRules[].taxCategoryId` | string | | | `data[].supplyRules[].customerType` | one of `b2c`, `b2b`, `both` | | | `data[].supplyRules[].placeOfSupply` | one of `customer_location`, `supplier_establishment`, `not_supported` | | | `data[].registration` | object | | | `data[].registration.method` | string | | | `data[].registration.portalUrl` | string | | | `data[].registration.identityRequirements` | string | | | `data[].registration.typicalProcessingDays` | integer | | | `data[].registration.prerequisites` | array of object | | | `data[].registration.prerequisites[].code` | string | | | `data[].registration.prerequisites[].description` | string | | | `data[].registration.prerequisites[].leadTimeDays` | integer | | | `data[].registration.packetFields` | array of object | | | `data[].registration.packetFields[].label` | string | | | `data[].registration.packetFields[].ownrecordField` | string | | | `data[].registration.packetFields[].required` | boolean | | | `data[].registration.packetFields[].notes` | string | | | `data[].registration.playbookId` | string | | | `data[].filingSpecId` | string | | | `data[].validFrom` | string | | | `data[].validTo` | string | | | `data[].meta` | object | | | `data[].meta.status` | one of `researched`, `cross_checked`, `reviewed`, `verified`, `retired` | | | `data[].meta.fixture` | boolean | | | `data[].meta.confidence` | one of `high`, `medium`, `low` | | | `data[].meta.sourceIds` | array of string | | | `data[].meta.openQuestions` | integer (at least 0) | | | `data[].meta.unsupportedRules` | integer (at least 0) | | | `data[].meta.blockingUnsupportedRules` | integer (at least 0) | | | `data[].meta.reviewedBy` | string | | | `data[].meta.reviewedAt` | string | | | `data[].meta.verifiedBy` | string | | | `data[].meta.verifiedAt` | string | | | `data[].meta.nextReviewBy` | string | | | `data[].meta.knowledgeRef` | object | | | `data[].meta.knowledgeRef.path` | string | | | `data[].meta.knowledgeRef.commit` | string | | | `has_more` | boolean | | | `next_cursor` | string or null | | ## Examples ### Croatia's regimes ```http GET /api/v1/tax/knowledge/regimes?jurisdictionId=HR Authorization: Bearer or_test_… ``` Response (`200`): ```json { "object": "list", "data": [ { "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" } } } ], "has_more": false, "next_cursor": null } ``` ## Errors | Code | HTTP status | When | What to do | | -------------------------------------------------------------------------------------- | ----------- | ------------------------------------------ | ------------------------------------------------------------------------------- | | [`validation_failed`](https://ownrecord.io/docs/reference/errors.md#validation_failed) | 400 | A filter or the page size is invalid. | 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), [`resource_not_found`](https://ownrecord.io/docs/reference/errors.md#resource_not_found), [`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).