npm - @arnaudjnn/billing-tools - Versions diffs - 11.0.2 → 12.0.0 - Mend

@arnaudjnn/billing-tools 11.0.2 → 12.0.0

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.

Files changed (15) hide show

package/README.md CHANGED Viewed

@@ -16,6 +16,7 @@
   <img alt="WorkOS" src="https://img.shields.io/badge/WorkOS-000000.svg">
   <img alt="MCP compatible" src="https://img.shields.io/badge/MCP-compatible-16a34a.svg">
   <img alt="Framework agnostic" src="https://img.shields.io/badge/framework-agnostic-8A8A9A.svg">
+  <a href="https://github.com/arnaudjnn/billing-tools/actions/workflows/test.yml"><img alt="Tests" src="https://github.com/arnaudjnn/billing-tools/actions/workflows/test.yml/badge.svg"></a>
   <img alt="PRs welcome" src="https://img.shields.io/badge/PRs-welcome-brightgreen.svg">
 </p>
@@ -328,8 +329,8 @@ registerBillingCommands(program, { configDir: "~/.acme", envPrefix: "ACME", defa
 | `currency` | `"usd"` | Stripe currency |
 | `freeCredits` | `100` | Welcome credit on first customer creation |
 | `internalDomains` | `[]` | Orgs with these **verified** WorkOS domains are unmetered (see `internalDomainsFromEnv`) |
-| `tax.origin` | unset | Where you're established (`"IT"`). Set it and every charge the library raises is taxed, calculated locally. Unset = untaxed |
-| `tax.mode` | derived | `"billing-tools"` \| `"stripe"` \| `"none"`. Overrides what `origin` implies |
+| `tax.origin` | unset | Where you're established (`"IT"`). Decides domestic vs cross-border, which is the whole question a VAT rate turns on. Unset falls back to the Stripe account's country — `mode: "none"` is how you opt out of tax entirely |
+| `tax.mode` | derived | `"local"` \| `"stripe"` \| `"none"`. Overrides what `origin` implies |
 ## Roadmap
@@ -337,7 +338,7 @@ registerBillingCommands(program, { configDir: "~/.acme", envPrefix: "ACME", defa
 ## Contributing
-Issues and PRs welcome. The engine is plain TypeScript compiled with `tsc`; `dist/` is committed (consumers install via Git). See `AGENTS.md` for the architecture, the adapter interface, the SDK-first doctrine, and the release flow.
+Issues and PRs welcome. The engine is plain TypeScript compiled with `tsc`; `dist/` is gitignored and built in CI, so it exists only in the published npm tarball. See `AGENTS.md` for the architecture, the adapter interface, the SDK-first doctrine, and the release flow.
 ## License

package/dist/doctor.d.ts.map CHANGED Viewed

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package/dist/doctor.js CHANGED Viewed

@@ -230,17 +230,27 @@ export async function checkBillingSetup(opts = {}) {
     // It is a WARNING, not an error: whether those customers are actually taxable
     // depends on economic-nexus thresholds per state (commonly ~$100k or 200
     // transactions), which no local dataset knows. What the doctor can say is that
-    // the exposure exists and the rate this mode would apply is state-level only.
-    if (taxMode === "local" && usCustomers > 0 && !opts.config?.tax?.allowApproximate) {
+    // the exposure exists and that this mode has no US rate to apply.
+    //
+    // `registrations` is the ONE thing that silences it, and it silences it by saying
+    // something true: a declared list with no US entry makes those charges 0% because
+    // nothing is owed where you are not registered. The removed `allowApproximate`
+    // silenced it too, and asserted nothing while doing so — which is why it is gone.
+    const declaredRegistrations = opts.config?.tax?.registrations;
+    const usRegistered = declaredRegistrations?.some((r) => r.country.toUpperCase() === "US");
+    const usAnswered = declaredRegistrations !== undefined && !usRegistered;
+    if (taxMode === "local" && usCustomers > 0 && !usAnswered) {
         checks.push({
             level: "warn",
             title: "US customers under local tax calculation",
-            detail: `${usCustomers} customer(s) sampled have a US address, and charges to them will THROW ` +
-                "rather than go out under-taxed (state-level rates only: Illinois 6.25% vs Chicago ~10.25%)",
-            fix: 'Use `tax: { mode: "stripe" }` if you have crossed a state\'s economic-nexus threshold — ' +
-                "no free dataset resolves the 13 000+ US local jurisdictions. Set `allowApproximate: true` " +
-                "only if you have decided the state rate is close enough, or `mode: \"none\"` if you are not " +
-                "registered anywhere in the US",
+            detail: `${usCustomers} customer(s) sampled have a US address, and ${usRegistered
+                ? "a US registration is declared, so charges to them will THROW — this library has no US rate"
+                : "charges to them will THROW rather than go out untaxed (the rate dataset is European-only)"}`,
+            fix: 'Declare `tax: { registrations: [...] }` without a US entry if you have not crossed a state\'s ' +
+                "economic-nexus threshold — nothing is collected where you are not registered, and that is the " +
+                'correct answer rather than an approximation. If you HAVE crossed one, use `mode: "stripe"`: no ' +
+                'free dataset resolves the 13 000+ US local jurisdictions. `mode: "none"` is how to charge ' +
+                "nothing at all, deliberately",
         });
     }
     // ── More than one live subscription per customer ───────────────────────────

package/dist/doctor.js.map CHANGED Viewed

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package/dist/index.d.ts CHANGED Viewed

@@ -33,7 +33,7 @@ export { createToolListHandler, createToolDispatchHandler, type Dispatcher } fro
 export { createMcpTransport, type McpTransportOptions } from "./routes/mcp.js";
 export { createStripeWebhookHandler, type WebhookOptions } from "./routes/webhook.js";
 export { ensureWebhookEndpoint, BILLING_WEBHOOK_EVENTS, type EnsureWebhookResult, } from "./webhook-setup.js";
-export { resolveTax, ensureStripeTaxRate, invalidateTaxRates, taxRatesFor, updateCheckoutSessionTaxRates, taxFor, taxModeOf, originFor, invalidateTaxOrigin, type TaxMode, type TaxDecision, } from "./tax.js";
+export { resolveTax, ensureStripeTaxRate, invalidateTaxRates, taxRatesFor, updateCheckoutSessionTaxRates, taxFor, taxModeOf, originFor, invalidateTaxOrigin, type TaxMode, type TaxDecision, type TaxRegistration, } from "./tax.js";
 export { ensureTaxSetup, type TaxRegistrationSpec, type TaxSetupResult, } from "./tax-setup.js";
 export { checkBillingSetup, checkWorkOSSetup, checkPlansConfig, formatDoctorResult, runBillingDoctor, type RunDoctorOptions, type Check, type CheckLevel, type DoctorResult, } from "./doctor.js";
 export { setupBilling, formatSetupReport, type SetupOptions, type SetupResult, type SetupStep, } from "./setup.js";

package/dist/index.d.ts.map CHANGED Viewed

	@@ -1 +1 @@
1	- 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1	+ 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	@@ -1 +1 @@
1	- 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1	+ 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package/dist/tax.d.ts CHANGED Viewed

@@ -12,19 +12,24 @@ export type TaxDecision = {
      */
     outOfScope?: boolean;
     /**
-     * The rate is a KNOWN UNDER-ESTIMATE, not an exact answer.
+     * Tax IS due here and this library has no rate for the place it is due, so `percent`
+     * is 0 because there is nothing to apply — NOT because nothing is owed.
      *
-     * Set for every destination outside the 45 European countries the rate dataset
-     * covers — the US being the case that matters in practice. US sales tax is
-     * destination-based across 13 000+ jurisdictions:
+     * The distinction from `outOfScope` is the whole point: there, 0% is the complete
+     * answer; here it is a missing one. Set when the rated place falls outside the 45
+     * European countries the dataset covers — the US being the case that matters in
+     * practice, reached either domestically (a US-established seller) or through a
+     * declared US `registrations` entry. US sales tax is destination-based across
+     * 13 000+ jurisdictions:
      * counties, cities and special districts stack on the state rate, and SaaS is
      * taxable in some states and not others. Illinois is 6.25% in the table while a
      * Chicago buyer owes ~10.25%. Getting that right needs address → geocode →
      * jurisdiction boundaries, which is a data operation and not something a local
      * table can approximate.
      *
-     * `taxRatesFor` refuses to mint a Stripe rate from an approximate decision, so
-     * this cannot be applied by accident — see `allowApproximate`.
+     * `taxRatesFor` refuses to mint a Stripe rate from an approximate decision, and
+     * there is no flag to make it stop refusing: the two ways out both say something
+     * true (`registrations`, if you do not in fact owe it; `mode: "stripe"`, if you do).
      */
     approximate?: boolean;
     /** The customer accounts for the VAT (cross-border EU B2B with a valid id). */
@@ -41,6 +46,19 @@ export type TaxDecision = {
      */
     displayName?: string;
 };
+/** Where you are registered to collect tax. `state` narrows it to one US state. */
+export type TaxRegistration = {
+    /** ISO country code — "IT", "GB", "US". */
+    country: string;
+    /**
+     * A US state code ("CA", "TX"), for a registration that is not country-wide.
+     *
+     * Omitted, the registration covers the whole country, which is what a VAT
+     * registration is. Present, it covers only that state — which is what US nexus
+     * is, and the reason `state` is threaded here from the customer's address.
+     */
+    state?: string;
+};
 /**
  * What tax applies to this customer.
  *
@@ -56,6 +74,22 @@ export declare function resolveTax(opts: {
     country: string;
     state?: string | null;
     taxNumber?: string | null;
+    /**
+     * Where you are registered to collect. **Undefined is "the caller did not say",
+     * never "registered nowhere"** — leaving it out keeps the regime rules alone
+     * deciding (domestic, plus the EU cross-border rules), which is what every
+     * deployment predating this option gets.
+     *
+     * Declaring it switches to one rule for everywhere, domestic included: tax is due
+     * where you say you are registered and nowhere else. An explicit `[]` therefore
+     * differs from undefined, and says something useful — a US-established seller with
+     * no nexus anywhere charges 0% on every sale, correctly and without a refusal.
+     *
+     * One obligation is deliberately NOT registration-gated: destination VAT on a sale
+     * from outside the EU to an EU consumer, which arises with no threshold to sit
+     * under, so an empty list cannot wish it away.
+     */
+    registrations?: readonly TaxRegistration[];
     /**
      * Are you registered for the EU One-Stop Shop?
      *
@@ -73,6 +107,8 @@ export declare function resolveTax(opts: {
      */
     oss?: boolean;
 }): Promise<TaxDecision>;
+/** Test seam: replace the VIES lookup. Call with nothing to restore the real one. */
+export declare function __setVatValidatorForTests(fn?: (cleanVatNumber: string) => Promise<boolean>): void;
 /** Thrown when a charge would carry a rate this library knows to be wrong. */
 export declare class ApproximateTaxError extends Error {
     readonly decision: TaxDecision;
@@ -158,17 +194,9 @@ export declare function taxRatesFor(opts: {
     /** See `resolveTax`. Decides whose rate a cross-border EU sale carries when the
      *  customer has no valid VAT id. */
     oss?: boolean;
-    /**
-     * Apply a rate this library knows to be an under-estimate (US destinations).
-     *
-     * Off by default, and the refusal is the point: a 6.25% Illinois rate on an
-     * invoice to a Chicago buyer who owes ~10.25% is a liability that surfaces at
-     * audit, long after the customer is gone and the difference is yours. A charge
-     * that fails with a reason is recoverable; one that succeeds at the wrong rate
-     * is not. `config.tax.allowApproximate` is how a caller who understands that
-     * says so.
-     */
-    allowApproximate?: boolean;
+    /** See `resolveTax`. Where you are registered to collect; undefined means the
+     *  regime rules alone decide. */
+    registrations?: readonly TaxRegistration[];
 }): Promise<{
     decision: TaxDecision;
     rateIds: string[];

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package/dist/tax.js CHANGED Viewed

@@ -1,5 +1,22 @@
 import { getStandardRate, getRate, isEUMember, isKnownCountry, validateFormat, } from "eu-vat-rates-data";
 import { getStripe } from "./billing.js";
+/**
+ * Does a declared registration cover this place of supply?
+ *
+ * A country-wide registration covers every state in it; a state-scoped one covers
+ * only its own, and matches nothing when the customer's address carries no state —
+ * an address too vague to place inside a US registration is not evidence that it
+ * falls inside one.
+ */
+function isRegisteredIn(registrations, country, state) {
+    return registrations.some((r) => {
+        if (r.country.toUpperCase() !== country)
+            return false;
+        if (!r.state)
+            return true;
+        return Boolean(state) && r.state.toUpperCase() === state.toUpperCase();
+    });
+}
 /**
  * What tax applies to this customer.
  *
@@ -13,58 +30,89 @@ import { getStripe } from "./billing.js";
 export async function resolveTax(opts) {
     const origin = opts.originCountry.toUpperCase();
     const country = opts.country.toUpperCase();
-    // A destination outside the 45 covered countries. Whether 0% is the RIGHT answer
-    // or an unknown one depends entirely on where the seller is, and conflating the
-    // two was a real bug:
+    const domestic = origin === country;
+    const originEU = isEUMember(origin);
+    const countryEU = isEUMember(country);
+    // ── 1. Reverse charge: the CUSTOMER accounts for the tax, so we charge 0% ────
     //
-    //   • A EUROPEAN seller exporting a digital service outside the EU is OUT OF
-    //     SCOPE for EU VAT — the place of supply is the customer's country, which is
-    //     not in the EU, so no EU VAT arises. 0% is correct and complete. (A separate
-    //     obligation may exist in the destination once a nexus threshold is crossed;
-    //     that is a registration question, not a rate this library can compute.)
+    // Three conditions rather than a library's opinion: the destination is in the EU,
+    // it is a DIFFERENT country from ours (an Italian seller has no border with an
+    // Italian buyer, so there is nothing to reverse), and a VAT number that stands up.
     //
-    //   • A seller we have NO regime for — one established outside these countries —
-    //     is different: we cannot compute their domestic rate either, so 0% is a
-    //     guess and gets refused.
-    if (!isKnownCountry(country)) {
-        const sellerCovered = isKnownCountry(origin);
+    // It deliberately does NOT require the SELLER to be in the EU. That test was here,
+    // and it billed a German business 19% MwSt on an invoice from a US supplier — tax
+    // that supplier has no obligation to collect and no way to remit. A non-EU supplier
+    // to an EU business is outside its own regime either way, and the customer
+    // self-accounts under Art. 44/196 exactly as it does for an EU one.
+    //
+    // The order matters for cost: the format check inside `isValidVatNumber` is local
+    // and rejects most rubbish, so VIES is only asked about numbers that could be real.
+    const crossBorderToEU = countryEU && !domestic;
+    const reverseCharge = crossBorderToEU && Boolean(opts.taxNumber) && (await isValidVatNumber(opts.taxNumber));
+    if (reverseCharge) {
+        const info = getRate(country);
         return {
             percent: 0,
-            reverseCharge: false,
+            reverseCharge: true,
             country,
-            type: "none",
-            ...(sellerCovered ? { outOfScope: true } : { approximate: true }),
+            type: info?.vat_abbr ? "vat" : "none",
+            displayName: info?.vat_abbr ?? undefined,
         };
     }
-    const standard = getStandardRate(country) ?? 0;
-    const info = getRate(country);
-    const bothEU = isEUMember(origin) && isEUMember(country);
-    // Reverse charge, as three conditions rather than a library's opinion: both in
-    // the EU, DIFFERENT countries (an Italian seller has no border with an Italian
-    // buyer, so there is nothing to reverse), and a VAT number that stands up.
-    //
-    // The order matters for cost: the format check is local and rejects most
-    // rubbish, so VIES is only asked about numbers that could be real.
-    const crossBorderEU = bothEU && origin !== country;
-    const reverseCharge = crossBorderEU && Boolean(opts.taxNumber) && (await isValidVatNumber(opts.taxNumber));
+    // ── 2. WHOSE rate applies — or nobody's ─────────────────────────────────────
+    // Declaring registrations replaces "domestic, plus the EU rules" with one rule for
+    // everywhere: tax is due where you say you are registered. Undefined keeps the
+    // former, because undefined is "the caller did not say" and inventing an empty list
+    // would stop a working deployment charging its own domestic VAT.
+    const dueHere = opts.registrations
+        ? isRegisteredIn(opts.registrations, country, opts.state)
+        : domestic;
+    // A sale from outside the EU to an EU CONSUMER: destination VAT arises with no
+    // threshold to sit under (the non-Union OSS scheme), so this is the one place tax
+    // is charged without a registration to point at. Under-collecting is the direction
+    // that is not recoverable, and an empty list is not a defence against an obligation
+    // that never had a threshold.
+    const nonUnionDestination = countryEU && !originEU && !domestic;
     // A cross-border EU sale with no valid VAT id is not reverse-chargeable, so it
-    // falls to be taxed somewhere. OSS-registered, that is the customer's country;
-    // otherwise it is yours, and yours is the only one you can remit.
+    // falls to be taxed somewhere, and OSS decides which. Registered (the default),
+    // the customer's country; otherwise ours, which is the only rate we can remit.
+    // A declared registration adds nothing here — both branches already name a country
+    // whose rate you can actually pay over.
     //
     // `oss` defaults to true because charging the customer's rate is what the rule is
     // once you are over the threshold, and being over it is the state a growing
     // business ends in. Opting out is the smaller, more deliberate claim.
-    const unregisteredCrossBorder = crossBorderEU && !reverseCharge && opts.oss === false;
-    const applicable = unregisteredCrossBorder ? (getStandardRate(origin) ?? 0) : standard;
-    const applicableInfo = unregisteredCrossBorder ? getRate(origin) : info;
+    const ratedCountry = originEU && crossBorderToEU
+        ? opts.oss === false
+            ? origin
+            : country
+        : nonUnionDestination || dueHere
+            ? country
+            : null;
+    // Nothing is due, and that is a COMPLETE answer: an EU seller exporting a digital
+    // service (the place of supply is the customer's country, so no EU VAT arises), or
+    // any destination no declared registration covers. A separate obligation can still
+    // arise there once a nexus threshold is crossed — that is a registration question,
+    // and declaring one is how you answer it.
+    if (ratedCountry === null) {
+        return { percent: 0, reverseCharge: false, country, type: "none", outOfScope: true };
+    }
+    // Tax IS due and we have no rate for where it is due — the one case where 0% would
+    // be a guess rather than a rule, so it is flagged and `taxRatesFor` refuses it.
+    if (!isKnownCountry(ratedCountry)) {
+        return { percent: 0, reverseCharge: false, country, type: "none", approximate: true };
+    }
+    const info = getRate(ratedCountry);
     return {
-        percent: reverseCharge ? 0 : applicable,
-        reverseCharge,
+        percent: getStandardRate(ratedCountry) ?? 0,
+        reverseCharge: false,
         country,
         // `vat_abbr` is the country's own word for it — "IVA", "TVA", "MwSt" — which is
-        // what belongs on the customer's invoice. Consumers used to hardcode a map.
-        type: applicableInfo?.vat_abbr ? "vat" : "none",
-        displayName: applicableInfo?.vat_abbr ?? undefined,
+        // what belongs on the customer's invoice. Consumers used to hardcode a map. It
+        // follows the RATED country, not the customer's, or an `oss: false` invoice says
+        // MwSt above an Italian figure.
+        type: info?.vat_abbr ? "vat" : "none",
+        displayName: info?.vat_abbr ?? undefined,
     };
 }
 /**
@@ -81,8 +129,27 @@ export async function resolveTax(opts) {
  */
 async function isValidVatNumber(vatNumber) {
     const clean = vatNumber.replace(/[\s-]/g, "").toUpperCase();
+    // The format gate stays REAL under the test seam below: it costs nothing, and a
+    // stub that also accepted malformed numbers would test a laxer function than ships.
     if (!validateFormat(clean))
         return false;
+    return vatValidator(clean);
+}
+// The network leg, injectable.
+//
+// The suite is OFFLINE by design (see vitest.config.ts — "no Stripe key, no WorkOS
+// key, no network. That is why it can gate every push"), and this was the one thing
+// in it still reaching out: the reverse-charge tests asserted on a real German
+// company's live registration status. So they failed whenever a member state's VIES
+// node was down — `MS_UNAVAILABLE`, which is the exact outage this file's fallback
+// exists for and the one behaviour that could not be tested while the test WAS the
+// outage. Stubbing the leg makes both the valid and the unreachable case assertable.
+let vatValidator = viesLookup;
+/** Test seam: replace the VIES lookup. Call with nothing to restore the real one. */
+export function __setVatValidatorForTests(fn) {
+    vatValidator = fn ?? viesLookup;
+}
+async function viesLookup(clean) {
     const country = clean.slice(0, 2);
     const number = clean.slice(2);
     try {
@@ -104,11 +171,15 @@ const VIES_TIMEOUT_MS = 4_000;
 export class ApproximateTaxError extends Error {
     decision;
     constructor(decision) {
-        super(`Refusing to apply an approximate tax rate for ${decision.country}: ${decision.percent}% is ` +
-            "the state-level rate, and US sales tax stacks county, city and district rates on top " +
-            "(Illinois 6.25% vs Chicago ~10.25%), with SaaS taxable in some states and not others. " +
-            'Use `config.tax.mode: "stripe"` for US destinations, or set ' +
-            "`config.tax.allowApproximate: true` to accept a known under-estimate.");
+        super(`Tax is due for ${decision.country} and this library has no rate for it, so it would apply ` +
+            "NONE — the rate dataset is European-only. It deliberately does not fall back to a " +
+            "state-level figure: US sales tax stacks county, city and district rates on top across " +
+            "13 000+ jurisdictions (Illinois 6.25% vs Chicago ~10.25%), and SaaS is taxable in some " +
+            "states and not others. Two ways out, and each of them states something true: declare " +
+            "`config.tax.registrations` if you are NOT in fact registered there (nothing is collected " +
+            "where you are not registered, which is a complete answer rather than an approximation), " +
+            'or `config.tax.mode: "stripe"` if you are. To charge nothing anywhere, deliberately, ' +
+            'that is `mode: "none"`.');
         this.decision = decision;
         this.name = "ApproximateTaxError";
     }
@@ -156,11 +227,22 @@ export async function ensureStripeTaxRate(decision, opts = {}) {
         return pending;
     const resolve = (async () => {
         const stripe = getStripe();
-        const existing = (await stripe.taxRates.list({ active: true, limit: 100 })).data.find((r) => r.percentage === decision.percent &&
-            r.country === decision.country &&
-            r.inclusive === false &&
-            r.display_name === displayName);
-        const id = existing?.id ??
+        // Paginated, not `.data`: a TaxRate is immutable and can only be archived, so an
+        // account accumulates one per (country, percent, name) forever — every country
+        // sold into, every reverse-charge 0%, and every historical rate change. Reading
+        // page 1 stopped finding the match past 100 and silently minted a duplicate
+        // instead, adding to the very list it was failing to search.
+        let existing;
+        for await (const r of stripe.taxRates.list({ active: true, limit: 100 })) {
+            if (r.percentage === decision.percent &&
+                r.country === decision.country &&
+                r.inclusive === false &&
+                r.display_name === displayName) {
+                existing = r.id;
+                break;
+            }
+        }
+        const id = existing ??
             (await stripe.taxRates.create({
                 display_name: displayName,
                 percentage: decision.percent,
@@ -287,8 +369,8 @@ export async function taxFor(stripeCustomerId, tax) {
             }
             const where = stripeCustomerId ? await customerPlaceOfSupply(stripeCustomerId) : null;
             const { rateIds } = await taxRatesFor({
-                allowApproximate: tax?.allowApproximate,
                 oss: tax?.oss,
+                registrations: tax?.registrations,
                 originCountry,
                 // No address on file → treat it as a domestic sale (see above).
                 country: where?.country ?? originCountry,
@@ -324,7 +406,16 @@ async function customerPlaceOfSupply(stripeCustomerId) {
 /** resolveTax + ensureStripeTaxRate: the ids to put on a session's line items. */
 export async function taxRatesFor(opts) {
     const decision = await resolveTax(opts);
-    if (decision.approximate && !opts.allowApproximate)
+    // Unconditional, and `allowApproximate` used to be the way past it. It was removed
+    // rather than kept, because once `registrations` exists there is no case where it
+    // is the right answer. It only ever fired where tax IS due and no rate exists —
+    // and where you are genuinely not registered, `registrations` reports 0% as a
+    // COMPLETE answer with no flag needed, while where you ARE registered, suppressing
+    // this invoices 0% on tax you owe, which is the one unrecoverable direction this
+    // whole file is written against. A flag whose only remaining use is to silently
+    // under-collect is a footgun, not an escape hatch. `mode: "none"` still says
+    // "charge nothing", deliberately and deployment-wide.
+    if (decision.approximate)
         throw new ApproximateTaxError(decision);
     const id = await ensureStripeTaxRate(decision, { displayName: opts.displayName });
     return { decision, rateIds: id ? [id] : [] };

package/dist/tax.js.map CHANGED Viewed

	@@ -1 +1 @@
1	- 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1	+ 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package/dist/types.d.ts CHANGED Viewed

@@ -183,19 +183,45 @@ export interface BillingConfig {
         /** Override the mode `origin` / `automatic` imply. See `TaxMode`. */
         mode?: "local" | "stripe" | "none";
         /**
-         * Accept a knowingly-approximate rate under `mode: "local"`.
+         * Where you are registered to collect tax, under `mode: "local"`.
          *
-         * Only US destinations are affected: the rate dataset is European-only, so no US rate exists here at all,
-         * but US sales tax stacks county, city and district rates on top of it across
-         * 13 000+ jurisdictions, and SaaS is taxable in some states and not others.
-         * Illinois reads 6.25% where a Chicago buyer owes ~10.25%.
+         * The second input a rate needs and no dataset can supply. `origin` says where
+         * you are established; this says where you have taken on an obligation, which is
+         * what actually decides whether a sale is taxed at all.
          *
-         * Without this, such a charge THROWS rather than going out under-taxed —
-         * under-collection is the one direction that is not recoverable. Prefer
-         * `mode: "stripe"` if you sell into the US; set this only if you have decided
-         * the state rate is close enough for your case.
+         * **Undefined is "the caller did not say"**, never "registered nowhere": the
+         * regime rules alone then decide (your domestic sales, plus the EU cross-border
+         * rules), which is what every deployment predating this option already gets.
+         * Declaring it switches to one rule for everywhere, domestic included — tax is
+         * due where you say you are registered and nowhere else — so `[]` is a real
+         * statement and not the same as omitting it.
+         *
+         * ```ts
+         * // An Italian seller who also holds a UK registration.
+         * registrations: [{ country: "IT" }, { country: "GB" }]
+         * // A US seller with nexus in two states, and none anywhere else.
+         * registrations: [{ country: "US", state: "CA" }, { country: "US", state: "TX" }]
+         * ```
+         *
+         * This is what makes a US destination answerable rather than a refusal: post-
+         * Wayfair you must NOT collect in a state until you have nexus there, so for the
+         * common case — no registration — 0% is the complete and correct answer, needing
+         * no flag to permit it. Where you ARE registered, the charge still refuses,
+         * because this library has no US rate; that is what `mode: "stripe"` is for.
+         *
+         * One obligation is deliberately not gated by it: destination VAT on a sale from
+         * outside the EU to an EU consumer arises with no threshold to sit under, so an
+         * empty list cannot wish it away.
+         *
+         * It replaces the removed `allowApproximate`. That flag suppressed the refusal
+         * without asserting anything, so its only remaining effect was to invoice 0% on
+         * tax you owe — the one unrecoverable direction. Say where you are registered
+         * instead, or `mode: "none"` to charge nothing deliberately.
          */
-        allowApproximate?: boolean;
+        registrations?: readonly {
+            country: string;
+            state?: string;
+        }[];
         /**
          * Are you registered for the EU One-Stop Shop? Default true.
          *

package/dist/types.d.ts.map CHANGED Viewed

	@@ -1 +1 @@
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package/package.json CHANGED Viewed

@@ -1,6 +1,6 @@
 {
   "name": "@arnaudjnn/billing-tools",
-  "version": "11.0.2",
+  "version": "12.0.0",
   "description": "The get-paid engine for Stripe + WorkOS apps, for humans and AI agents. Drop-in API-key auth, credit + subscription billing, auth.md agent registration, and MPP machine payments, as MCP tools, a REST API, and a CLI. Framework-agnostic, storage-pluggable.",
   "license": "MIT",
   "author": "Arnaud Jeannin",