{
  "_about": "Every rate and date the invoice generator uses. Each value names the claim_id in sources.json that backs it.",
  "checked": "2026-10-07",
  "vat_rates": {
    "value": [
      { "code": "21", "rate": 0.21, "label": "21 %" },
      { "code": "12", "rate": 0.12, "label": "12 %" },
      { "code": "5", "rate": 0.05, "label": "5 %" },
      { "code": "0", "rate": 0, "label": "0 %", "needs_basis": true },
      { "code": "exempt", "rate": 0, "label": "Atbrīvots", "needs_basis": true },
      { "code": "rc", "rate": 0, "label": "Apgrieztā maksāšana", "note": "nodokļa apgrieztā maksāšana" }
    ],
    "source": ["vat-standard-21", "vat-reduced-12-5", "vat-zero"]
  },
  "structured_einvoice_b2b_from": { "value": "2028-01-01", "source": "einvoice-b2b-2028" },
  "structured_einvoice_budget_institution": { "value": true, "source": "einvoice-rule" }
}