Evidence row 116904

What was observed

{
  "endpoints": [
    [
      "x402",
      "https://mearef.dev/v1/vat/determine"
    ]
  ],
  "name": "Mearef - Mid-East reference data",
  "owner_address": "0x1f0409ccd20a2fb497d4decef4e17e9d0688fea6",
  "raw": {
    "accepts": [
      {
        "amount": "50000",
        "asset": "0x833589fCD6eDb6E08f4c7C32D4f71b54bdA02913",
        "extra": {
          "name": "USD Coin",
          "version": "2"
        },
        "maxTimeoutSeconds": 300,
        "network": "eip155:8453",
        "payTo": "0x1F0409ccD20A2fb497d4DeCeF4E17e9d0688FeA6",
        "scheme": "exact"
      }
    ],
    "description": "Cross-border VAT treatment for a digital-services sale: place of supply, who accounts, rate basis, registration trigger — the applied rule cited to the statute (EU, UK & South Africa; defined supply pairs)",
    "extensions": {
      "bazaar": {
        "info": {
          "input": {
            "body": {
              "buyer_country": "de",
              "buyer_type": "unknown",
              "seller_country": "us"
            },
            "bodyType": "json",
            "method": "POST",
            "type": "http"
          },
          "output": {
            "type": "json"
          }
        },
        "schema": {
          "$schema": "https://json-schema.org/draft/2020-12/schema",
          "properties": {
            "input": {
              "additionalProperties": false,
              "properties": {
                "body": {
                  "properties": {
                    "buyer_country": {
                      "description": "Buyer's country, ISO 3166-1 alpha-2",
                      "type": "string"
                    },
                    "buyer_type": {
                      "description": "unknown (default) = buyer identified only by wallet address — treated as B2C under default rules and explicitly flagged in the response",
                      "enum": [
                        "B2B",
                        "B2C",
                        "unknown"
                      ],
                      "type": "string"
                    },
                    "receipt": {
                      "description": "Optional. true adds an Ed25519 answer receipt on a paid 200, included in this price. Not a certified extract.",
                      "type": "boolean"
                    },
                    "seller_country": {
                      "description": "Seller's country, ISO 3166-1 alpha-2 (EL accepted for Greece, UK for United Kingdom)",
                      "type": "string"
                    }
                  },
                  "required": [
                    "seller_country",
                    "buyer_country"
                  ],
                  "type": "object"
                },
                "bodyType": {
                  "enum": [
                    "json",
                    "form-data",
                    "text"
                  ],
                  "type": "string"
                },
                "method": {
                  "enum": [
                    "POST"
                  ],
                  "type": "string"
                },
                "type": {
                  "const": "http",
                  "type": "string"
                }
              },
              "required": [
                "type",
                "method",
                "bodyType",
                "body"
              ],
              "type": "object"
            },
            "output": {
              "properties": {
                "example": {
                  "properties": {
                    "buyer_identity_flag": {
                      "description": "Present when the buyer was unidentified: records the B2C-default assumption",
                      "type": "string"
                    },
                    "destination_liability": {
                      "description": "Present when a supplier-side treatment (e.g. SA zero-rating) coexists with a verified destination-country VAT obligation — carries the companion rule",
                      "type": "object"
                    },
                    "disclaimer": {
                      "type": "string"
                    },
                    "eservices_definition": {
                      "description": "What counts as an electronically-supplied service, with citation",
                      "type": "object"
                    },
                    "receipt": {
                      "description": "Only when receipt=true on a paid 200. kind answer_receipt. Verify at /certified/public-key.",
                      "type": "object"
                    },
                    "rule": {
                      "description": "The applied rule: place_of_supply, who_accounts_for_vat, rate_basis, registration_or_threshold, reporting, statutory citation, notes",
                      "type": "object"
                    },
                    "status": {
                      "description": "Paid responses always carry a matched rule — out-of-scope pairs are refused free (422) before payment",
                      "enum": [
                        "ok"
                      ],
                      "type": "string"
                    },
                    "vida_flag": {
                      "description": "Forthcoming EU ViDA changes affecting these rules (2027/2028/2030)",
                      "type": "string"
                    },
                    "workings": {
                      "description": "The classification reasoning that selected the rule",
                      "type": "array"
                    }
                  },
                  "required": [
                    "status",
                    "workings",
                    "disclaimer"
                  ],
                  "type": "object"
                },
                "type": {
                  "type": "string"
                }
              },
              "required": [
                "type"
              ],
              "type": "object"
            }
          },
          "required": [
            "input"
          ],
          "type": "object"
        }
      }
    },
    "iconUrl": "https://res.cloudinary.com/bdb-prod/image/upload/c_fill,ar_1:1,w_256,h_256,f_auto,q_auto/v1791989458/bazaar-icons/f7fc99e5e62a5464.png",
    "lastUpdated": "2026-10-19T16:46:58.606Z",
    "quality": {
      "l30DaysTotalCalls": 2,
      "l30DaysUniquePayers": 2,
      "lastCalledAt": "2026-10-19T16:46:57.471Z"
    },
    "resource": "https://mearef.dev/v1/vat/determine",
    "serviceName": "Mearef - Mid-East reference data",
    "tags": [
      "vat",
      "tax",
      "cross-border",
      "x402-sellers"
    ],
    "type": "http",
    "x402Version": 2
  },
  "source": "x402_bazaar",
  "summary": "Cross-border VAT treatment for a digital-services sale: place of supply, who accounts, rate basis, registration trigger — the applied rule cited to the statute (EU, UK & South Africa; defined supply pairs)"
}

What the leaf hashes

{"body":"3925ba5d6466b5b9a7fbe95f671eae240eb0490a95b4115330d216ceccb64179","id":116904,"kind":"listing","method":"baseline/1","observed_us":1793025610395567,"prev":null,"subject":"x402_bazaar:https://mearef.dev/v1/vat/determine","subject_kind":"source_record"}

Proof

Fold these into the leaf in order, hashing each sorted pair with keccak256, to reach the root of 2026-10-26 (296695 rows).

1. 0x258e67a6fd0ca219582db255d112906f527d1ee741de3f8b02cf0fdcc79a5ca6
2. 0x9bcfabb542969368799320f9be6a6af24b896a89179a802fe55fd6971df7ac36
3. 0x8f85e6c4a264a79614cbd8a6a96961a5cc99185063a686ae67178730742d8880
4. 0x22b257418f29b68bc4646a2357d8865bb19d8598b3d03d6841233a0371299fa6
5. 0x2ebfb2b333ffe70e9df40f588dda34cacfd195e721f75a9b197b8430fae543f7
6. 0x19ef157936d34ecb23b312f02f63f2b6d95181d6c05abfa15b5c475fef6ad40d
7. 0x79fade1ba10f9ab81b6b1cc1dea8f8b04e17a685212ee41d9df8b9ff2525067a
8. 0xd5b5aaef142f27738ee5dc9e4a36d6d10cc4e2295c82326d120207967365a5c1
9. 0x05f040cb57d24bd3274ffc84a96b8e12a0e44eeb2bb28e181c37c22443715852
10. 0x8be58c5857bbc47fce7c17c05d9fabb43ce7fac0302eb1eceb39c699f199154d
11. 0xd59298b1ed461f406932ca0ca85948982d67f90463e31e5b2c45ab2a35eacd3f
12. 0x266d991b0a994042474d2789bd5d3ba2433a122ae3c1027e2ccd7c0f4cf63071
13. 0x830b2c874449c7499489eba2baa67d49f991298225763c0161b471621038d0fb
14. 0xd843afcced75dedd39194ff9bd12326b88099e6112686db2299392d022dc3146
15. 0xc3a6a3ae44ec0da1848b16d40c45d7aac97a67352eea8df18e0f26edabea8a2f
16. 0x06d71bfa7d8b41d62c8836efc2c601e1cc3772d9453596b2ae4950887f3310ca
17. 0x8c756542e482157df0c36464d75c937b845e4423dbbcfad08f0cf8d5a16b9a13
18. 0x20704208aa6923d6b2450ef74ede87a6e0265d46447926038fe9506e9e154b2d
19. 0x9b9ce5b74b9bab5121612ef6b64920a8d453cbf311096a423eef9702747e868a

Day root

0xf43e8dcc3d451a4788b26be904c55e8c4c0fa75c9666796c51db38d37e2c0df8

Chained

0x702d5ac508f08b0d1accf36af25822d8e5660367494edd17a642fb61e158a57a

Published

On Arc Testnet, block 69251483: 0x495162f8936e19f0039918feebe6c307f327cd6bf8c37219620b1970041fa9ae