@getpeppr/cli 0.8.2 → 0.8.3

package/dist/index.js

@@ -651,6 +651,24 @@ var PEPPOL_CUSTOMIZATION_ID = "urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.
 var PEPPOL_PROFILE_ID = "urn:fdc:peppol.eu:2017:poacc:billing:01:1.0";
 var DEFAULT_UNIT = "EA";
 var DEFAULT_PAYMENT_MEANS = 30;
+var EXEMPTION_REASON_CATEGORIES = /* @__PURE__ */ new Set(["E", "AE", "K", "G", "O"]);
+var EXEMPTION_REASON_RULES = {
+  E: "BR-E-10",
+  AE: "BR-AE-10",
+  K: "BR-IC-10",
+  G: "BR-G-10",
+  O: "BR-O-10"
+};
+var UblBuilderInputError = class extends Error {
+  field;
+  ruleId;
+  constructor(message, field, ruleId) {
+    super(message);
+    this.field = field;
+    this.ruleId = ruleId;
+    this.name = "UblBuilderInputError";
+  }
+};
 var UNIT_CODE_MAP = {
   each: "EA",
   piece: "EA",
@@ -693,9 +711,29 @@ function formatDate(dateStr) {
 function formatAmount(amount) {
   return amount.toFixed(2);
 }
+function formatVatRate(vatRate, field) {
+  if (typeof vatRate !== "number" || !Number.isFinite(vatRate)) {
+    throw new UblBuilderInputError("vatRate must be a finite number.", field);
+  }
+  return String(vatRate);
+}
 function round2(n) {
   return Math.round(n * 100) / 100;
 }
+function normalizedTaxExemptReason(vatCategory, reason) {
+  if (!EXEMPTION_REASON_CATEGORIES.has(vatCategory) || typeof reason !== "string") {
+    return void 0;
+  }
+  const normalized = reason.trim();
+  for (const character of normalized) {
+    const codePoint = character.codePointAt(0);
+    const allowed = codePoint === 9 || codePoint === 10 || codePoint === 13 || codePoint >= 32 && codePoint <= 55295 || codePoint >= 57344 && codePoint <= 65533 || codePoint >= 65536 && codePoint <= 1114111;
+    if (!allowed) {
+      throw new UblBuilderInputError("taxExemptReason contains an invalid XML character.", "taxExemptReason");
+    }
+  }
+  return normalized || void 0;
+}
 function buildPartyXml(party, role) {
   const { scheme: endpointScheme, id: endpointId } = parsePeppolId(party.peppolId);
   return `
@@ -876,8 +914,8 @@ function buildDocumentAllowanceChargeXml(item, isCharge, currency) {
     <cbc:AllowanceChargeReason>${escapeXml(item.reason)}</cbc:AllowanceChargeReason>
     <cbc:Amount currencyID="${escapeXml(currency)}">${formatAmount(item.amount)}</cbc:Amount>
     <cac:TaxCategory>
-      <cbc:ID>${vatCategory}</cbc:ID>
-      <cbc:Percent>${item.vatRate}</cbc:Percent>
+      <cbc:ID>${escapeXml(vatCategory)}</cbc:ID>
+      ${vatCategory === "O" ? "" : `<cbc:Percent>${formatVatRate(item.vatRate, "vatRate")}</cbc:Percent>`}
       <cac:TaxScheme>
         <cbc:ID>VAT</cbc:ID>
       </cac:TaxScheme>
@@ -917,8 +955,8 @@ function buildDocumentLineXml(line, index, currency, lineTag, qtyTag) {
                 <cbc:ID>${escapeXml(line.itemId)}</cbc:ID>
               </cac:SellersItemIdentification>` : ""}
         <cac:ClassifiedTaxCategory>
-          <cbc:ID>${vatCategory}</cbc:ID>
-          <cbc:Percent>${line.vatRate}</cbc:Percent>
+          <cbc:ID>${escapeXml(vatCategory)}</cbc:ID>
+          ${vatCategory === "O" ? "" : `<cbc:Percent>${formatVatRate(line.vatRate, "vatRate")}</cbc:Percent>`}
           <cac:TaxScheme>
             <cbc:ID>VAT</cbc:ID>
           </cac:TaxScheme>
@@ -943,39 +981,60 @@ function buildDocumentLineXml(line, index, currency, lineTag, qtyTag) {
 function buildInvoiceLineXml(line, index, currency) {
   return buildDocumentLineXml(line, index, currency, "InvoiceLine", "InvoicedQuantity");
 }
-function calculateTaxSubtotals(lines, allowances, charges) {
+function calculateTaxSubtotals(lines, allowances, charges, options = {}) {
   const groups = /* @__PURE__ */ new Map();
-  function addToGroup(vatCategory, vatRate, amount) {
-    const key = `${vatCategory}-${vatRate}`;
+  function addToGroup(vatCategory, vatRate, amount, taxExemptReason, field = "taxExemptReason") {
+    if (typeof vatCategory !== "string") {
+      throw new UblBuilderInputError("vatCategory must be a string.", `${field}.vatCategory`);
+    }
+    formatVatRate(vatRate, `${field}.vatRate`);
+    if (options.forUbl && vatCategory === "O" && vatRate !== 0) {
+      throw new UblBuilderInputError("Category O must use vatRate 0 in SDK input.", `${field}.vatRate`);
+    }
+    const effectiveVatRate = options.forUbl && vatCategory === "O" ? 0 : vatRate;
+    const reason = options.forUbl ? normalizedTaxExemptReason(vatCategory, taxExemptReason) : void 0;
+    const key = `${vatCategory}-${effectiveVatRate}`;
     const existing = groups.get(key);
     if (existing) {
+      if (reason && existing.taxExemptReason && reason !== existing.taxExemptReason) {
+        throw new UblBuilderInputError(`Conflicting taxExemptReason values for VAT group ${vatCategory}/${effectiveVatRate}.`, "taxExemptReason");
+      }
+      existing.taxExemptReason ??= reason;
       existing.taxableAmount = round2(existing.taxableAmount + amount);
     } else {
       groups.set(key, {
-        vatRate,
+        vatRate: effectiveVatRate,
         vatCategory,
+        taxExemptReason: reason,
         taxableAmount: amount,
         taxAmount: 0
         // computed once per group below (BR-CO-17)
       });
     }
   }
-  for (const line of lines) {
-    addToGroup(line.vatCategory ?? "S", line.vatRate, calculateLineExtensionAmount(line));
+  for (const [index, line] of lines.entries()) {
+    addToGroup(line.vatCategory ?? "S", line.vatRate, calculateLineExtensionAmount(line), line.taxExemptReason, `lines[${index}]`);
   }
-  for (const a of allowances ?? []) {
-    addToGroup(a.vatCategory ?? "S", a.vatRate, -a.amount);
+  for (const [index, a] of (allowances ?? []).entries()) {
+    addToGroup(a.vatCategory ?? "S", a.vatRate, -a.amount, a.taxExemptReason, `allowances[${index}]`);
   }
-  for (const c of charges ?? []) {
-    addToGroup(c.vatCategory ?? "S", c.vatRate, c.amount);
+  for (const [index, c] of (charges ?? []).entries()) {
+    addToGroup(c.vatCategory ?? "S", c.vatRate, c.amount, c.taxExemptReason, `charges[${index}]`);
+  }
+  if (options.forUbl) {
+    for (const subtotal of groups.values()) {
+      if (EXEMPTION_REASON_CATEGORIES.has(subtotal.vatCategory) && !subtotal.taxExemptReason) {
+        throw new UblBuilderInputError(`VAT category ${subtotal.vatCategory} requires a non-empty taxExemptReason.`, "taxExemptReason", EXEMPTION_REASON_RULES[subtotal.vatCategory]);
+      }
+    }
   }
   return Array.from(groups.values()).map((subtotal) => ({
     ...subtotal,
     taxAmount: round2(subtotal.taxableAmount * (subtotal.vatRate / 100))
   }));
 }
-function calculateDocumentTotals(lines, allowances, charges) {
-  const taxSubtotals = calculateTaxSubtotals(lines, allowances, charges);
+function calculateDocumentTotals(lines, allowances, charges, options = {}) {
+  const taxSubtotals = calculateTaxSubtotals(lines, allowances, charges, options);
   const lineExtensionAmount = lines.reduce((sum, line) => sum + calculateLineExtensionAmount(line), 0);
   const allowanceTotalAmount = (allowances ?? []).reduce((sum, a) => sum + a.amount, 0);
   const chargeTotalAmount = (charges ?? []).reduce((sum, c) => sum + c.amount, 0);
@@ -999,8 +1058,9 @@ function buildTaxTotalXml(taxSubtotals, totalTax, currency) {
           <cbc:TaxableAmount currencyID="${escapeXml(currency)}">${formatAmount(st.taxableAmount)}</cbc:TaxableAmount>
           <cbc:TaxAmount currencyID="${escapeXml(currency)}">${formatAmount(st.taxAmount)}</cbc:TaxAmount>
           <cac:TaxCategory>
-            <cbc:ID>${st.vatCategory}</cbc:ID>
-            <cbc:Percent>${st.vatRate}</cbc:Percent>
+            <cbc:ID>${escapeXml(st.vatCategory)}</cbc:ID>
+            ${st.vatCategory === "O" ? "" : `<cbc:Percent>${formatVatRate(st.vatRate, "vatRate")}</cbc:Percent>`}
+            ${st.taxExemptReason ? `<cbc:TaxExemptionReason>${escapeXml(st.taxExemptReason)}</cbc:TaxExemptionReason>` : ""}
             <cac:TaxScheme>
               <cbc:ID>VAT</cbc:ID>
             </cac:TaxScheme>
@@ -1069,7 +1129,7 @@ function buildInvoiceXml(input) {
   const date = formatDate(input.date);
   const dueDate = input.dueDate ? formatDate(input.dueDate) : void 0;
   const hasTaxCurrency = input.taxCurrency && input.taxCurrency !== currency;
-  const totals = calculateDocumentTotals(input.lines, input.allowances, input.charges);
+  const totals = calculateDocumentTotals(input.lines, input.allowances, input.charges, { forUbl: true });
   const linesXml = input.lines.map((line, i) => buildInvoiceLineXml(line, i, currency)).join("");
   return `<?xml version="1.0" encoding="UTF-8"?>
 <Invoice xmlns="${UBL_NS}"
@@ -1116,7 +1176,7 @@ function buildCreditNoteXml(input) {
   const date = formatDate(input.date);
   const dueDate = input.dueDate ? formatDate(input.dueDate) : void 0;
   const hasTaxCurrency = input.taxCurrency && input.taxCurrency !== currency;
-  const totals = calculateDocumentTotals(input.lines, input.allowances, input.charges);
+  const totals = calculateDocumentTotals(input.lines, input.allowances, input.charges, { forUbl: true });
   const linesXml = input.lines.map((line, i) => buildCreditNoteLineXml(line, i, currency)).join("");
   return `<?xml version="1.0" encoding="UTF-8"?>
 <CreditNote xmlns="${CREDIT_NOTE_NS}"
@@ -1607,11 +1667,32 @@ function validateInvoice(input) {
       errors.push(error("payeeParty.peppolId", `Invalid Peppol ID format: "${ppId}"`, void 0, 'Must be "scheme:id" \u2014 e.g. "0208:0685660237". The scheme alone ("GB:VAT") is not an identifier.'));
     }
   }
-  if (!input.lines || input.lines.length === 0) {
+  const linesValue = input.lines;
+  if (!Array.isArray(linesValue)) {
+    errors.push(error("lines", "Line items must be an array", void 0));
+  } else if (linesValue.length === 0) {
     errors.push(error("lines", "At least one line item is required", "BR-16", "Add items to the lines array"));
   } else {
-    for (let i = 0; i < input.lines.length; i++) {
-      errors.push(...validateLine(input.lines[i], i, input.isCreditNote));
+    for (const [i, line] of linesValue.entries()) {
+      if (line === null || typeof line !== "object") {
+        errors.push(error(`lines[${i}]`, `Line item ${i} must be an object`, void 0));
+        continue;
+      }
+      errors.push(...validateLine(line, i, input.isCreditNote));
+    }
+  }
+  for (const field of ["allowances", "charges"]) {
+    const value = input[field];
+    if (value === void 0)
+      continue;
+    if (!Array.isArray(value)) {
+      errors.push(error(field, `${field} must be an array`, void 0));
+      continue;
+    }
+    for (const [index, item] of value.entries()) {
+      if (item === null || typeof item !== "object") {
+        errors.push(error(`${field}[${index}]`, `${field}[${index}] must be an object`, void 0));
+      }
     }
   }
   if (input.date) {
@@ -1673,176 +1754,701 @@ function validateInvoice(input) {
   };
 }
 
-// ../sdk/dist/core/status-precedence.js
-var STATUS_PRECEDENCE = [
-  { status: "failed", family: "terminal-failure" },
-  { status: "rejected", family: "terminal-failure" },
-  { status: "paid", family: "terminal-success" },
-  { status: "partially_paid", family: "progress" },
-  { status: "accepted", family: "progress" },
-  { status: "conditionally_accepted", family: "progress" },
-  { status: "under_query", family: "progress" },
-  { status: "in_process", family: "progress" },
-  { status: "cleared", family: "progress" },
-  { status: "delivered", family: "progress" },
-  { status: "acknowledged", family: "progress" },
-  // Terminal for developer wait semantics only — stays rank 40 (non-terminal)
-  // in the projection guard (§3.12 two-level terminality).
-  { status: "no_action", family: "terminal-failure" },
-  { status: "submitted", family: "progress" },
-  { status: "unknown", family: "fallback" }
-];
-function statusFamily(status) {
-  return STATUS_PRECEDENCE.find((e) => e.status === status)?.family ?? "fallback";
-}
-var TERMINAL_FAILURE_STATUSES = STATUS_PRECEDENCE.filter((e) => e.family === "terminal-failure").map((e) => e.status);
-
-// ../sdk/dist/version.js
-var SDK_VERSION = "4.5.0";
-
-// ../sdk/dist/core/client.js
-function findHeaderCaseInsensitive(headers, name) {
-  if (!headers)
-    return void 0;
-  const target = name.toLowerCase();
-  for (const [key, value] of Object.entries(headers)) {
-    if (key.toLowerCase() === target)
-      return value;
-  }
-  return void 0;
-}
-var RETRYABLE_STATUS_CODES = /* @__PURE__ */ new Set([429, 500, 502, 503, 504]);
-function sleep(ms) {
-  return new Promise((resolve4) => setTimeout(resolve4, ms));
-}
-function calculateRetryDelay(attempt, initialDelayMs, maxDelayMs, retryAfterMs) {
-  if (retryAfterMs !== void 0)
-    return Math.min(retryAfterMs, maxDelayMs);
-  const exponentialDelay = initialDelayMs * Math.pow(2, attempt);
-  const jitter = Math.random() * initialDelayMs;
-  return Math.min(exponentialDelay + jitter, maxDelayMs);
+// ../sdk/dist/core/schematron.js
+function violation(ruleId, severity, message, field) {
+  return { ruleId, severity, message, field };
 }
-function parseRetryAfter(headerValue) {
-  if (!headerValue)
-    return void 0;
-  const seconds = Number(headerValue);
-  if (Number.isFinite(seconds) && seconds >= 0) {
-    return seconds * 1e3;
-  }
-  const dateMs = Date.parse(headerValue);
-  if (!Number.isNaN(dateMs)) {
-    const delayMs = dateMs - Date.now();
-    return delayMs > 0 ? delayMs : 0;
+var _knownUnitCodes;
+function getKnownUnitCodes() {
+  if (!_knownUnitCodes) {
+    _knownUnitCodes = new Set(getAllUnits().map((u) => u.code));
   }
-  return void 0;
-}
-var CONTROL_CHARACTERS = /[\u0000-\u001F\u007F-\u009F]/g;
-function stripControls(value) {
-  return value.replace(CONTROL_CHARACTERS, " ");
-}
-function readOwn(source, key) {
-  return Object.hasOwn(source, key) ? source[key] : void 0;
+  return _knownUnitCodes;
 }
-function readSentence(source, key) {
-  const value = readOwn(source, key);
-  if (typeof value !== "string")
-    return null;
-  const cleaned = stripControls(value).trim();
-  return cleaned === "" ? null : cleaned;
+var VALID_VAT_CATEGORIES = /* @__PURE__ */ new Set(["S", "Z", "E", "AE", "K", "G", "O", "L", "M", "B"]);
+var SENDABLE_VAT_CATEGORIES = ["S", "Z", "E", "AE", "K", "G", "O"];
+var UNROUTABLE_VAT_CATEGORIES = /* @__PURE__ */ new Set(["L", "M", "B"]);
+function computeLineNet(line) {
+  const baseQty = line.baseQuantity ?? 1;
+  if (baseQty === 0)
+    return NaN;
+  const baseAmount = line.quantity * line.unitPrice / baseQty;
+  const chargeTotal = (line.charges ?? []).reduce((sum, c) => sum + c.amount, 0);
+  const allowanceTotal = (line.allowances ?? []).reduce((sum, a) => sum + a.amount, 0);
+  return baseAmount + chargeTotal - allowanceTotal;
 }
-function safeDocsUrl(value) {
-  if (typeof value !== "string")
-    return null;
-  let parsed;
-  try {
-    parsed = new URL(value);
-  } catch {
-    return null;
+var br02 = (input) => {
+  if (!input.number?.trim()) {
+    return [violation("BR-02", "error", "Invoice number is required.", "number")];
   }
-  if (parsed.protocol !== "http:" && parsed.protocol !== "https:")
-    return null;
-  return parsed.href;
-}
-function formatApiErrorMessage(status, rawBody) {
-  const verbatim = `getpeppr API error (${status}): ${stripControls(rawBody)}`;
-  let parsed;
-  try {
-    parsed = JSON.parse(rawBody);
-  } catch {
-    return verbatim;
+  return [];
+};
+var br03 = (input) => {
+  if (!input.date) {
+    return [
+      violation("BR-03", "warning", "Invoice issue date is not set. The SDK will default to today's date.", "date")
+    ];
   }
-  if (typeof parsed !== "object" || parsed === null || Array.isArray(parsed)) {
-    return verbatim;
+  return [];
+};
+var br06 = (input) => {
+  if (input.from && !input.from.vatNumber) {
+    return [
+      violation("BR-06", "warning", "Seller party has no VAT number. The gateway will use the account's VAT registration.", "from.vatNumber")
+    ];
   }
-  const sentence = readSentence(parsed, "message") ?? readSentence(parsed, "error");
-  if (sentence === null)
-    return verbatim;
-  const link = safeDocsUrl(readOwn(parsed, "docs"));
-  return `getpeppr API error (${status}): ${sentence}${link ? ` See ${link}` : ""}`;
-}
-function isRetryableError(error2) {
-  if (error2 instanceof PeppolApiError) {
-    return RETRYABLE_STATUS_CODES.has(error2.statusCode);
+  return [];
+};
+var br07 = (input) => {
+  if (!input.to?.name?.trim()) {
+    return [violation("BR-07", "error", "Buyer name is required.", "to.name")];
   }
-  if (error2 instanceof Error && error2.name === "AbortError") {
-    return true;
+  return [];
+};
+var br08 = (input) => {
+  if (!input.lines || input.lines.length === 0) {
+    return [violation("BR-08", "error", "Invoice must have at least one line item.", "lines")];
   }
-  if (error2 instanceof TypeError && /fetch failed|network|ECONNREFUSED|ECONNRESET|ENOTFOUND|ETIMEDOUT/i.test(error2.message)) {
-    return true;
+  return [];
+};
+var br09 = (input) => {
+  if (!input.dueDate && !input.paymentTerms) {
+    return [
+      violation("BR-09", "warning", "Neither due date nor payment terms specified. At least one is recommended.", "dueDate")
+    ];
   }
-  return false;
-}
-var DEFAULT_BASE_URL = "https://api.getpeppr.dev/v1";
-var GetpepprAdapter = class {
-  name = "getpeppr";
-  baseUrl;
-  apiKey;
-  timeout;
-  retryConfig;
-  onRequest;
-  onResponse;
-  constructor(config) {
-    this.apiKey = config.apiKey;
-    this.timeout = config.timeout ?? 3e4;
-    this.baseUrl = (config.baseUrl ?? DEFAULT_BASE_URL).replace(/\/+$/, "");
-    this.retryConfig = {
-      maxRetries: config.retry?.maxRetries ?? 3,
-      initialDelayMs: config.retry?.initialDelayMs ?? 500,
-      maxDelayMs: config.retry?.maxDelayMs ?? 3e4
-    };
-    this.onRequest = config.onRequest;
-    this.onResponse = config.onResponse;
+  return [];
+};
+var br10 = (input) => {
+  if (!input.buyerReference && !input.orderReference) {
+    return [
+      violation("BR-10", "warning", "Neither buyerReference nor orderReference specified. Peppol BIS 3.0 requires at least one.", "buyerReference")
+    ];
   }
-  async request(method, path, body, extraHeaders) {
-    const { maxRetries, initialDelayMs, maxDelayMs } = this.retryConfig;
-    let lastError;
-    for (let attempt = 0; attempt <= maxRetries; attempt++) {
-      try {
-        return await this.doRequest(method, path, body, extraHeaders);
-      } catch (err) {
-        lastError = err;
-        const is429 = err instanceof PeppolApiError && err.statusCode === 429;
-        const isSafeMethod = /^(GET|DELETE|HEAD)$/i.test(method);
-        const hasIdempotencyKey = !!findHeaderCaseInsensitive(extraHeaders, "Idempotency-Key");
-        const canRetry = is429 || isSafeMethod || hasIdempotencyKey;
-        if (attempt < maxRetries && canRetry && isRetryableError(err)) {
-          const retryAfterMs = err instanceof PeppolApiError ? err.retryAfterMs : void 0;
-          await sleep(calculateRetryDelay(attempt, initialDelayMs, maxDelayMs, retryAfterMs));
-          continue;
-        }
-        throw err;
-      }
+  return [];
+};
+var brCo10 = (input) => {
+  const violations = [];
+  if (!input.lines)
+    return violations;
+  for (let i = 0; i < input.lines.length; i++) {
+    const line = input.lines[i];
+    const net = computeLineNet(line);
+    if (!Number.isFinite(net)) {
+      const baseQty = line.baseQuantity ?? 1;
+      const detail = baseQty === 0 ? "baseQuantity is 0, causing division by zero." : "Computed line amount is not a finite number.";
+      violations.push(violation("BR-CO-10", "error", `Line ${i}: invalid net amount. ${detail}`, `lines[${i}]`));
     }
-    throw lastError;
   }
-  async doRequest(method, path, body, extraHeaders) {
-    const url = `${this.baseUrl}${path}`;
-    const controller = new AbortController();
-    const timeoutId = setTimeout(() => controller.abort(), this.timeout);
-    const requestHeaders = {
-      Authorization: `Bearer ${this.apiKey}`,
-      "Content-Type": "application/json",
-      Accept: "application/json",
+  return violations;
+};
+var brCo13 = (input) => {
+  if (!input.lines || input.lines.length === 0)
+    return [];
+  let totalVat = 0;
+  for (let i = 0; i < input.lines.length; i++) {
+    const line = input.lines[i];
+    const net = computeLineNet(line);
+    if (!Number.isFinite(net))
+      continue;
+    totalVat += net * (line.vatRate / 100);
+  }
+  for (const allowance of input.allowances ?? []) {
+    totalVat -= allowance.amount * (allowance.vatRate / 100);
+  }
+  for (const charge of input.charges ?? []) {
+    totalVat += charge.amount * (charge.vatRate / 100);
+  }
+  if (!Number.isFinite(totalVat)) {
+    return [
+      violation("BR-CO-13", "error", "Computed total VAT amount is not a finite number. Check line amounts and VAT rates.")
+    ];
+  }
+  if (totalVat < -0.01) {
+    return [
+      violation("BR-CO-13", "warning", `Computed total VAT is negative (${totalVat.toFixed(2)}). This is unusual for an invoice.`)
+    ];
+  }
+  return [];
+};
+var brCo15 = (input) => {
+  if (!input.lines || input.lines.length === 0)
+    return [];
+  let lineTotal = 0;
+  let vatTotal = 0;
+  for (const line of input.lines) {
+    const net = computeLineNet(line);
+    if (!Number.isFinite(net))
+      continue;
+    lineTotal += net;
+    vatTotal += net * (line.vatRate / 100);
+  }
+  for (const allowance of input.allowances ?? []) {
+    lineTotal -= allowance.amount;
+    vatTotal -= allowance.amount * (allowance.vatRate / 100);
+  }
+  for (const charge of input.charges ?? []) {
+    lineTotal += charge.amount;
+    vatTotal += charge.amount * (charge.vatRate / 100);
+  }
+  const taxInclusive = lineTotal + vatTotal;
+  if (!Number.isFinite(taxInclusive)) {
+    return [
+      violation("BR-CO-15", "error", "Computed tax-inclusive amount is not a finite number.")
+    ];
+  }
+  if (taxInclusive < -0.01) {
+    return [
+      violation("BR-CO-15", "warning", `Computed tax-inclusive amount is negative (${taxInclusive.toFixed(2)}). Consider using a credit note instead.`)
+    ];
+  }
+  return [];
+};
+var brCo16 = (input) => {
+  if (!input.lines || input.lines.length === 0)
+    return [];
+  let lineTotal = 0;
+  let vatTotal = 0;
+  for (const line of input.lines) {
+    const net = computeLineNet(line);
+    if (!Number.isFinite(net))
+      continue;
+    lineTotal += net;
+    vatTotal += net * (line.vatRate / 100);
+  }
+  for (const allowance of input.allowances ?? []) {
+    lineTotal -= allowance.amount;
+    vatTotal -= allowance.amount * (allowance.vatRate / 100);
+  }
+  for (const charge of input.charges ?? []) {
+    lineTotal += charge.amount;
+    vatTotal += charge.amount * (charge.vatRate / 100);
+  }
+  const taxInclusive = lineTotal + vatTotal;
+  const prepaid = input.prepaidAmount ?? 0;
+  const rounding = input.roundingAmount ?? 0;
+  const payable = taxInclusive - prepaid + rounding;
+  if (!Number.isFinite(payable)) {
+    return [
+      violation("BR-CO-16", "error", "Computed payable amount is not a finite number.")
+    ];
+  }
+  if (payable < -0.01) {
+    return [
+      violation("BR-CO-16", "warning", `Computed payable amount is negative (${payable.toFixed(2)}). Prepaid amount (${prepaid}) exceeds the invoice total.`)
+    ];
+  }
+  return [];
+};
+var brS05 = (input) => {
+  const violations = [];
+  if (!input.lines)
+    return violations;
+  for (let i = 0; i < input.lines.length; i++) {
+    const line = input.lines[i];
+    const category = line.vatCategory ?? "S";
+    if (category === "S" && (line.vatRate === void 0 || line.vatRate <= 0)) {
+      violations.push(violation("BR-S-05", "error", `Line ${i}: standard rate (S) requires vatRate > 0, got ${line.vatRate ?? "undefined"}.`, `lines[${i}].vatRate`));
+    }
+  }
+  return violations;
+};
+var brZ05 = (input) => {
+  const violations = [];
+  if (!input.lines)
+    return violations;
+  for (let i = 0; i < input.lines.length; i++) {
+    const line = input.lines[i];
+    if (line.vatCategory === "Z" && line.vatRate !== 0) {
+      violations.push(violation("BR-Z-05", "error", `Line ${i}: zero-rated (Z) requires vatRate = 0, got ${line.vatRate}.`, `lines[${i}].vatRate`));
+    }
+  }
+  return violations;
+};
+var brE05 = (input) => {
+  const violations = [];
+  if (!input.lines)
+    return violations;
+  for (let i = 0; i < input.lines.length; i++) {
+    const line = input.lines[i];
+    if (line.vatCategory === "E" && line.vatRate !== 0) {
+      violations.push(violation("BR-E-05", "error", `Line ${i}: exempt (E) requires vatRate = 0, got ${line.vatRate}.`, `lines[${i}].vatRate`));
+    }
+  }
+  return violations;
+};
+var brAe05 = (input) => {
+  const violations = [];
+  if (!input.lines)
+    return violations;
+  for (let i = 0; i < input.lines.length; i++) {
+    const line = input.lines[i];
+    if (line.vatCategory === "AE" && line.vatRate !== 0) {
+      violations.push(violation("BR-AE-05", "error", `Line ${i}: reverse charge (AE) requires vatRate = 0, got ${line.vatRate}.`, `lines[${i}].vatRate`));
+    }
+  }
+  return violations;
+};
+var brG05 = (input) => {
+  const violations = [];
+  for (let i = 0; i < (input.lines ?? []).length; i++) {
+    const line = input.lines[i];
+    if (line.vatCategory === "G" && line.vatRate !== 0) {
+      violations.push(violation("BR-G-05", "error", `Line ${i}: export outside the EU (G) requires vatRate = 0, got ${line.vatRate}.`, `lines[${i}].vatRate`));
+    }
+  }
+  return violations;
+};
+var brIc05 = (input) => {
+  const violations = [];
+  for (let i = 0; i < (input.lines ?? []).length; i++) {
+    const line = input.lines[i];
+    if (line.vatCategory === "K" && line.vatRate !== 0) {
+      violations.push(violation("BR-IC-05", "error", `Line ${i}: intra-community supply (K) requires vatRate = 0, got ${line.vatRate}.`, `lines[${i}].vatRate`));
+    }
+  }
+  return violations;
+};
+var documentAdjustmentVatRates = (input) => {
+  const violations = [];
+  const configs = /* @__PURE__ */ new Map([
+    ["S", { allowanceRule: "BR-S-06", chargeRule: "BR-S-07", valid: (rate) => rate > 0, label: "standard rate (S)" }],
+    ["Z", { allowanceRule: "BR-Z-06", chargeRule: "BR-Z-07", valid: (rate) => rate === 0, label: "zero-rated (Z)" }],
+    ["E", { allowanceRule: "BR-E-06", chargeRule: "BR-E-07", valid: (rate) => rate === 0, label: "exempt (E)" }],
+    ["AE", { allowanceRule: "BR-AE-06", chargeRule: "BR-AE-07", valid: (rate) => rate === 0, label: "reverse charge (AE)" }],
+    ["G", { allowanceRule: "BR-G-06", chargeRule: "BR-G-07", valid: (rate) => rate === 0, label: "export outside the EU (G)" }],
+    ["K", { allowanceRule: "BR-IC-06", chargeRule: "BR-IC-07", valid: (rate) => rate === 0, label: "intra-community supply (K)" }]
+  ]);
+  const check = (items, kind) => {
+    (items ?? []).forEach((item, index) => {
+      const category = item.vatCategory ?? "S";
+      const config = configs.get(category);
+      if (!config || config.valid(item.vatRate))
+        return;
+      const ruleId = kind === "allowance" ? config.allowanceRule : config.chargeRule;
+      violations.push(violation(ruleId, "error", `Document ${kind} ${index}: ${config.label} has an invalid vatRate (${item.vatRate}).`, `${kind === "allowance" ? "allowances" : "charges"}[${index}].vatRate`));
+    });
+  };
+  check(input.allowances, "allowance");
+  check(input.charges, "charge");
+  return violations;
+};
+function exemptionReasonRule(vatCategory, ruleId, label) {
+  return (input) => {
+    const groups = /* @__PURE__ */ new Map();
+    const add = (category, rate, reason, field) => {
+      if (category !== vatCategory)
+        return;
+      const effectiveRate = category === "O" ? 0 : rate;
+      const key = `${category}-${effectiveRate}`;
+      const hasReason = typeof reason === "string" && reason.trim().length > 0;
+      const existing = groups.get(key);
+      if (existing) {
+        existing.hasReason ||= hasReason;
+      } else {
+        groups.set(key, { hasReason, field });
+      }
+    };
+    (input.lines ?? []).forEach((line, index) => {
+      add(line.vatCategory ?? "S", line.vatRate, line.taxExemptReason, `lines[${index}].taxExemptReason`);
+    });
+    (input.allowances ?? []).forEach((item, index) => {
+      add(item.vatCategory ?? "S", item.vatRate, item.taxExemptReason, `allowances[${index}].taxExemptReason`);
+    });
+    (input.charges ?? []).forEach((item, index) => {
+      add(item.vatCategory ?? "S", item.vatRate, item.taxExemptReason, `charges[${index}].taxExemptReason`);
+    });
+    return [...groups.values()].filter((group) => !group.hasReason).map((group) => violation(ruleId, "error", `${label} requires a non-empty taxExemptReason in its VAT breakdown.`, group.field));
+  };
+}
+var brE10 = exemptionReasonRule("E", "BR-E-10", "Exempt from VAT (E)");
+var brAe10 = exemptionReasonRule("AE", "BR-AE-10", "Reverse charge (AE)");
+var brG10 = exemptionReasonRule("G", "BR-G-10", "Export outside the EU (G)");
+var brO10 = exemptionReasonRule("O", "BR-O-10", "Not subject to VAT (O)");
+var brIc10 = exemptionReasonRule("K", "BR-IC-10", "Intra-community supply (K)");
+var builderVatCategoryValidity = (input) => {
+  const violations = [];
+  const check = (category, field) => {
+    if (category !== void 0 && !VALID_VAT_CATEGORIES.has(category)) {
+      violations.push(violation("BR-CL-17", "error", "VAT category is not an EN 16931 code.", field));
+    }
+  };
+  (input.lines ?? []).forEach((item, index) => check(item.vatCategory, `lines[${index}].vatCategory`));
+  (input.allowances ?? []).forEach((item, index) => check(item.vatCategory, `allowances[${index}].vatCategory`));
+  (input.charges ?? []).forEach((item, index) => check(item.vatCategory, `charges[${index}].vatCategory`));
+  return violations;
+};
+var UBL_BUILDER_VAT_RULES = [
+  builderVatCategoryValidity,
+  brS05,
+  brZ05,
+  brE05,
+  brAe05,
+  brG05,
+  brIc05,
+  documentAdjustmentVatRates,
+  brE10,
+  brAe10,
+  brG10,
+  brO10,
+  brIc10
+];
+function validateUblBuilderVat(input) {
+  const shapeViolations = [];
+  const checkCollection = (value, field) => {
+    if (field === "lines" || value !== void 0) {
+      if (!Array.isArray(value)) {
+        shapeViolations.push(violation("SDK-INPUT", "error", `${field} must be an array.`, field));
+        return;
+      }
+    }
+    if (!Array.isArray(value))
+      return;
+    for (const [index, item] of value.entries()) {
+      const itemField = `${field}[${index}]`;
+      if (item === null || typeof item !== "object") {
+        shapeViolations.push(violation("SDK-INPUT", "error", `${itemField} must be an object.`, itemField));
+        continue;
+      }
+      const candidate = item;
+      if (typeof candidate.vatRate !== "number" || !Number.isFinite(candidate.vatRate)) {
+        shapeViolations.push(violation("SDK-INPUT", "error", `${itemField}.vatRate must be a finite number.`, `${itemField}.vatRate`));
+      }
+      if (candidate.vatCategory !== void 0 && typeof candidate.vatCategory !== "string") {
+        shapeViolations.push(violation("SDK-INPUT", "error", `${itemField}.vatCategory must be a string.`, `${itemField}.vatCategory`));
+      }
+      if (candidate.taxExemptReason !== void 0 && typeof candidate.taxExemptReason !== "string") {
+        shapeViolations.push(violation("SDK-INPUT", "error", `${itemField}.taxExemptReason must be a string.`, `${itemField}.taxExemptReason`));
+      }
+    }
+  };
+  checkCollection(input.lines, "lines");
+  checkCollection(input.allowances, "allowances");
+  checkCollection(input.charges, "charges");
+  if (shapeViolations.length > 0)
+    return shapeViolations;
+  const oRateViolations = [];
+  const checkORates = (items, field) => {
+    (items ?? []).forEach((item, index) => {
+      if (item.vatCategory === "O" && item.vatRate !== 0) {
+        oRateViolations.push(violation("SDK-INPUT", "error", `Category O must use vatRate 0 in SDK input.`, `${field}[${index}].vatRate`));
+      }
+    });
+  };
+  checkORates(input.lines, "lines");
+  checkORates(input.allowances, "allowances");
+  checkORates(input.charges, "charges");
+  return [
+    ...oRateViolations,
+    ...UBL_BUILDER_VAT_RULES.flatMap((rule) => rule(input))
+  ];
+}
+var peppolR004 = (input) => {
+  if (!input.to?.peppolId) {
+    return [
+      violation("PEPPOL-EN16931-R004", "error", "Buyer electronic address (peppolId) is required for Peppol delivery.", "to.peppolId")
+    ];
+  }
+  return [];
+};
+var vatCategoryCodes = (input) => {
+  const violations = [];
+  const sendable = SENDABLE_VAT_CATEGORIES.join(", ");
+  const echo = (v) => v.length <= 16 ? v : `${v.slice(0, 16)}\u2026`;
+  const check = (cat, field, label) => {
+    if (cat === void 0 || cat === null)
+      return;
+    if (!VALID_VAT_CATEGORIES.has(cat)) {
+      violations.push(violation("BR-CL-17", "error", `${label}: "${echo(cat)}" is not a VAT category code. Use one of: ${sendable}. Codes are case-sensitive \u2014 "AE" is reverse charge, "ae" is not a category.`, field));
+      return;
+    }
+    if (UNROUTABLE_VAT_CATEGORIES.has(cat)) {
+      violations.push(violation("unsupported_vat_category", "error", `${label}: VAT category "${echo(cat)}" is valid under EN 16931 but getpeppr cannot route it \u2014 our provider has no vocabulary for it. Sendable categories: ${sendable}.`, field));
+    }
+  };
+  (input.lines ?? []).forEach((line, i) => check(line.vatCategory, `lines[${i}].vatCategory`, `Line ${i}`));
+  (input.allowances ?? []).forEach((a, i) => check(a.vatCategory, `allowances[${i}].vatCategory`, `Allowance ${i}`));
+  (input.charges ?? []).forEach((c, i) => check(c.vatCategory, `charges[${i}].vatCategory`, `Charge ${i}`));
+  return violations;
+};
+var peppolR080 = (input) => {
+  const violations = [];
+  if (!input.lines)
+    return violations;
+  const knownCodes = getKnownUnitCodes();
+  for (let i = 0; i < input.lines.length; i++) {
+    const line = input.lines[i];
+    if (line.unit) {
+      const resolved = resolveUnit(line.unit);
+      if (!knownCodes.has(resolved)) {
+        violations.push(violation("PEPPOL-EN16931-R080", "warning", `Line ${i}: unit "${line.unit}" (resolved: "${resolved}") is not a known UN/ECE Rec20 code. Common codes: EA, HUR, DAY, KGM.`, `lines[${i}].unit`));
+      }
+    }
+  }
+  return violations;
+};
+var ALL_RULES = [
+  // Required fields (BR)
+  br02,
+  br03,
+  br06,
+  br07,
+  br08,
+  br09,
+  br10,
+  // Calculations (BR-CO)
+  brCo10,
+  brCo13,
+  brCo15,
+  brCo16,
+  // Tax categories (one family per category)
+  brS05,
+  brZ05,
+  brE05,
+  brAe05,
+  brG05,
+  brIc05,
+  documentAdjustmentVatRates,
+  brE10,
+  brAe10,
+  brG10,
+  brO10,
+  brIc10,
+  // Peppol-specific
+  peppolR004,
+  vatCategoryCodes,
+  peppolR080
+];
+function validateSchematron(input) {
+  const errors = [];
+  const warnings = [];
+  for (const rule of ALL_RULES) {
+    const violations = rule(input);
+    for (const v of violations) {
+      if (v.severity === "error") {
+        errors.push(v);
+      } else {
+        warnings.push(v);
+      }
+    }
+  }
+  return {
+    valid: errors.length === 0,
+    coverage: { rulesChecked: SDK_SCHEMATRON_RULE_IDS.length, ofNetworkFatalRules: "partial" },
+    errors,
+    warnings
+  };
+}
+var SDK_SCHEMATRON_RULE_IDS = [
+  "BR-02",
+  "BR-03",
+  "BR-06",
+  "BR-07",
+  "BR-08",
+  "BR-09",
+  "BR-10",
+  "BR-CL-17",
+  "BR-CO-10",
+  "BR-CO-13",
+  "BR-CO-15",
+  "BR-CO-16",
+  "BR-S-05",
+  "BR-Z-05",
+  "BR-E-05",
+  "BR-AE-05",
+  "BR-G-05",
+  "BR-IC-05",
+  "BR-S-06",
+  "BR-S-07",
+  "BR-Z-06",
+  "BR-Z-07",
+  "BR-E-06",
+  "BR-E-07",
+  "BR-AE-06",
+  "BR-AE-07",
+  "BR-G-06",
+  "BR-G-07",
+  "BR-IC-06",
+  "BR-IC-07",
+  "BR-E-10",
+  "BR-AE-10",
+  "BR-G-10",
+  "BR-O-10",
+  "BR-IC-10",
+  "PEPPOL-EN16931-R004",
+  "PEPPOL-EN16931-R080"
+];
+
+// ../sdk/dist/core/status-precedence.js
+var STATUS_PRECEDENCE = [
+  { status: "failed", family: "terminal-failure" },
+  { status: "rejected", family: "terminal-failure" },
+  { status: "paid", family: "terminal-success" },
+  { status: "partially_paid", family: "progress" },
+  { status: "accepted", family: "progress" },
+  { status: "conditionally_accepted", family: "progress" },
+  { status: "under_query", family: "progress" },
+  { status: "in_process", family: "progress" },
+  { status: "cleared", family: "progress" },
+  { status: "delivered", family: "progress" },
+  { status: "acknowledged", family: "progress" },
+  // Terminal for developer wait semantics only — stays rank 40 (non-terminal)
+  // in the projection guard (§3.12 two-level terminality).
+  { status: "no_action", family: "terminal-failure" },
+  { status: "submitted", family: "progress" },
+  { status: "unknown", family: "fallback" }
+];
+function statusFamily(status) {
+  return STATUS_PRECEDENCE.find((e) => e.status === status)?.family ?? "fallback";
+}
+var TERMINAL_FAILURE_STATUSES = STATUS_PRECEDENCE.filter((e) => e.family === "terminal-failure").map((e) => e.status);
+
+// ../sdk/dist/version.js
+var SDK_VERSION = "4.6.0";
+
+// ../sdk/dist/core/client.js
+function findHeaderCaseInsensitive(headers, name) {
+  if (!headers)
+    return void 0;
+  const target = name.toLowerCase();
+  for (const [key, value] of Object.entries(headers)) {
+    if (key.toLowerCase() === target)
+      return value;
+  }
+  return void 0;
+}
+var RETRYABLE_STATUS_CODES = /* @__PURE__ */ new Set([429, 500, 502, 503, 504]);
+function sleep(ms) {
+  return new Promise((resolve4) => setTimeout(resolve4, ms));
+}
+function calculateRetryDelay(attempt, initialDelayMs, maxDelayMs, retryAfterMs) {
+  if (retryAfterMs !== void 0)
+    return Math.min(retryAfterMs, maxDelayMs);
+  const exponentialDelay = initialDelayMs * Math.pow(2, attempt);
+  const jitter = Math.random() * initialDelayMs;
+  return Math.min(exponentialDelay + jitter, maxDelayMs);
+}
+function parseRetryAfter(headerValue) {
+  if (!headerValue)
+    return void 0;
+  const seconds = Number(headerValue);
+  if (Number.isFinite(seconds) && seconds >= 0) {
+    return seconds * 1e3;
+  }
+  const dateMs = Date.parse(headerValue);
+  if (!Number.isNaN(dateMs)) {
+    const delayMs = dateMs - Date.now();
+    return delayMs > 0 ? delayMs : 0;
+  }
+  return void 0;
+}
+var CONTROL_CHARACTERS = /[\u0000-\u001F\u007F-\u009F]/g;
+function stripControls(value) {
+  return value.replace(CONTROL_CHARACTERS, " ");
+}
+function readOwn(source, key) {
+  return Object.hasOwn(source, key) ? source[key] : void 0;
+}
+function readSentence(source, key) {
+  const value = readOwn(source, key);
+  if (typeof value !== "string")
+    return null;
+  const cleaned = stripControls(value).trim();
+  return cleaned === "" ? null : cleaned;
+}
+function safeDocsUrl(value) {
+  if (typeof value !== "string")
+    return null;
+  let parsed;
+  try {
+    parsed = new URL(value);
+  } catch {
+    return null;
+  }
+  if (parsed.protocol !== "http:" && parsed.protocol !== "https:")
+    return null;
+  return parsed.href;
+}
+function formatApiErrorMessage(status, rawBody) {
+  const verbatim = `getpeppr API error (${status}): ${stripControls(rawBody)}`;
+  let parsed;
+  try {
+    parsed = JSON.parse(rawBody);
+  } catch {
+    return verbatim;
+  }
+  if (typeof parsed !== "object" || parsed === null || Array.isArray(parsed)) {
+    return verbatim;
+  }
+  const sentence = readSentence(parsed, "message") ?? readSentence(parsed, "error");
+  if (sentence === null)
+    return verbatim;
+  const link = safeDocsUrl(readOwn(parsed, "docs"));
+  return `getpeppr API error (${status}): ${sentence}${link ? ` See ${link}` : ""}`;
+}
+function isRetryableError(error2) {
+  if (error2 instanceof PeppolApiError) {
+    return RETRYABLE_STATUS_CODES.has(error2.statusCode);
+  }
+  if (error2 instanceof Error && error2.name === "AbortError") {
+    return true;
+  }
+  if (error2 instanceof TypeError && /fetch failed|network|ECONNREFUSED|ECONNRESET|ENOTFOUND|ETIMEDOUT/i.test(error2.message)) {
+    return true;
+  }
+  return false;
+}
+var DEFAULT_BASE_URL = "https://api.getpeppr.dev/v1";
+var GetpepprAdapter = class {
+  name = "getpeppr";
+  baseUrl;
+  apiKey;
+  timeout;
+  retryConfig;
+  onRequest;
+  onResponse;
+  constructor(config) {
+    this.apiKey = config.apiKey;
+    this.timeout = config.timeout ?? 3e4;
+    this.baseUrl = (config.baseUrl ?? DEFAULT_BASE_URL).replace(/\/+$/, "");
+    this.retryConfig = {
+      maxRetries: config.retry?.maxRetries ?? 3,
+      initialDelayMs: config.retry?.initialDelayMs ?? 500,
+      maxDelayMs: config.retry?.maxDelayMs ?? 3e4
+    };
+    this.onRequest = config.onRequest;
+    this.onResponse = config.onResponse;
+  }
+  async request(method, path, body, extraHeaders) {
+    const { maxRetries, initialDelayMs, maxDelayMs } = this.retryConfig;
+    let lastError;
+    for (let attempt = 0; attempt <= maxRetries; attempt++) {
+      try {
+        return await this.doRequest(method, path, body, extraHeaders);
+      } catch (err) {
+        lastError = err;
+        const is429 = err instanceof PeppolApiError && err.statusCode === 429;
+        const isSafeMethod = /^(GET|DELETE|HEAD)$/i.test(method);
+        const hasIdempotencyKey = !!findHeaderCaseInsensitive(extraHeaders, "Idempotency-Key");
+        const canRetry = is429 || isSafeMethod || hasIdempotencyKey;
+        if (attempt < maxRetries && canRetry && isRetryableError(err)) {
+          const retryAfterMs = err instanceof PeppolApiError ? err.retryAfterMs : void 0;
+          await sleep(calculateRetryDelay(attempt, initialDelayMs, maxDelayMs, retryAfterMs));
+          continue;
+        }
+        throw err;
+      }
+    }
+    throw lastError;
+  }
+  async doRequest(method, path, body, extraHeaders) {
+    const url = `${this.baseUrl}${path}`;
+    const controller = new AbortController();
+    const timeoutId = setTimeout(() => controller.abort(), this.timeout);
+    const requestHeaders = {
+      Authorization: `Bearer ${this.apiKey}`,
+      "Content-Type": "application/json",
+      Accept: "application/json",
       "User-Agent": `getpeppr-sdk/${SDK_VERSION}`,
       ...extraHeaders
     };
@@ -2835,8 +3441,9 @@ var Peppol = class {
     this.legalEntities = new LegalEntityOperations(this.adapter);
   }
   /**
-   * Validate an invoice without sending it.
-   * Useful for pre-flight checks in your UI.
+   * Validate the structured JSON send payload without sending it.
+   * Useful for pre-flight checks in your UI; provider-side normalization still
+   * applies on send. `toXml()` adds the stricter direct-UBL builder checks.
    */
   validate(input) {
     return validateInvoice(input);
@@ -2846,14 +3453,39 @@ var Peppol = class {
    * Useful for debugging or manual submission.
    */
   toXml(input) {
-    const validation = validateInvoice(input);
+    const baseValidation = validateInvoice(input);
+    const vatViolations = baseValidation.valid ? validateUblBuilderVat(input) : [];
+    const validation = {
+      valid: baseValidation.valid && vatViolations.every((item) => item.severity !== "error"),
+      errors: [
+        ...baseValidation.errors,
+        ...vatViolations.filter((item) => item.severity === "error").map(({ field, message, ruleId }) => ({
+          field: field ?? "invoice",
+          message,
+          ruleId: ruleId === "SDK-INPUT" ? void 0 : ruleId
+        }))
+      ],
+      warnings: baseValidation.warnings
+    };
     if (!validation.valid) {
       throw new PeppolValidationError(`Invoice validation failed: ${validation.errors.map((e) => e.message).join("; ")}`, validation);
     }
-    if (input.isCreditNote) {
-      return buildCreditNoteXml(input);
+    try {
+      if (input.isCreditNote) {
+        return buildCreditNoteXml(input);
+      }
+      return buildInvoiceXml(input);
+    } catch (error2) {
+      if (error2 instanceof UblBuilderInputError) {
+        const builderValidation = {
+          valid: false,
+          errors: [{ field: error2.field, message: error2.message, ruleId: error2.ruleId }],
+          warnings: validation.warnings
+        };
+        throw new PeppolValidationError(`Invoice validation failed: ${error2.message}`, builderValidation);
+      }
+      throw error2;
     }
-    return buildInvoiceXml(input);
   }
 };
 async function* paginate(fetchPage, options) {
@@ -2871,6 +3503,18 @@ async function* paginate(fetchPage, options) {
     offset += page.data.length;
   }
 }
+function toGatewayInvoiceInput(input) {
+  const stripReason = (item) => {
+    const { taxExemptReason: _builderOnly, ...gatewayItem } = item;
+    return gatewayItem;
+  };
+  return {
+    ...input,
+    lines: input.lines.map(stripReason),
+    ...input.allowances ? { allowances: input.allowances.map(stripReason) } : {},
+    ...input.charges ? { charges: input.charges.map(stripReason) } : {}
+  };
+}
 var InvoiceOperations = class {
   adapter;
   constructor(adapter) {
@@ -2894,7 +3538,7 @@ var InvoiceOperations = class {
       throw new PeppolValidationError(`Invoice validation failed:
 ${validation.errors.map((e) => `  - ${e.field}: ${e.message}${e.suggestion ? ` (${e.suggestion})` : ""}`).join("\n")}`, validation);
     }
-    const result = await this.adapter.createInvoice(input, options);
+    const result = await this.adapter.createInvoice(toGatewayInvoiceInput(input), options);
     if (validation.warnings.length > 0) {
       result.warnings = validation.warnings;
     }
@@ -2934,7 +3578,7 @@ ${validation.errors.map((e) => `  - ${e.field}: ${e.message}${e.suggestion ? ` (
       throw new PeppolValidationError(`Invoice validation failed:
 ${validation.errors.map((e) => `  - ${e.field}: ${e.message}${e.suggestion ? ` (${e.suggestion})` : ""}`).join("\n")}`, validation);
     }
-    const result = await this.adapter.sendInvoice(input, options);
+    const result = await this.adapter.sendInvoice(toGatewayInvoiceInput(input), options);
     if (validation.warnings.length > 0) {
       result.warnings = validation.warnings;
     }
@@ -3243,7 +3887,7 @@ var CreditNoteOperations = class {
       throw new PeppolValidationError(`Credit note validation failed:
 ${validation.errors.map((e) => `  - ${e.field}: ${e.message}`).join("\n")}`, validation);
     }
-    return this.adapter.sendInvoice(invoiceInput);
+    return this.adapter.sendInvoice(toGatewayInvoiceInput(invoiceInput));
   }
 };
 var DirectoryOperations = class {
@@ -3552,530 +4196,186 @@ var LegalEntityOperations = class {
     return this.adapter.archiveLegalEntity(id);
   }
   /**
-   * Request a sub-tenant attestation (production only). Emails the co-branded
-   * confirmation link to the sub-tenant contact and returns the pending status.
-   *
-   * **Platform accounts only — requires a master API key.** In the sandbox,
-   * an organisation admin starts the platform sandbox trial from the console
-   * overview and creates a sandbox master key at
-   * https://console.getpeppr.dev/api-keys; production platform access is set
-   * up with our team (hello@getpeppr.dev).
-   *
-   * Transient failures are NOT auto-retried unless you pass `options.idempotencyKey`;
-   * re-issuing mints a fresh token, so a retried call is safe.
-   *
-   * @example
-   * ```ts
-   * await peppol.legalEntities.requestAttestation(le.id, { contactEmail: "owner@acme.example" });
-   * ```
-   */
-  async requestAttestation(id, input, options) {
-    return this.adapter.requestLegalEntityAttestation(id, input, options);
-  }
-};
-var BankAccountOperations = class {
-  adapter;
-  constructor(adapter) {
-    this.adapter = adapter;
-  }
-  /**
-   * List bank accounts with optional pagination.
-   *
-   * @example
-   * ```ts
-   * const result = await peppol.bankAccounts.list({ limit: 10 });
-   * console.log(result.data, result.meta);
-   * ```
-   */
-  async list(options) {
-    return this.adapter.listBankAccounts(options);
-  }
-  /**
-   * Get a single bank account by ID.
-   *
-   * @example
-   * ```ts
-   * const account = await peppol.bankAccounts.get("123");
-   * console.log(account.name, account.iban);
-   * ```
-   */
-  async get(id) {
-    return this.adapter.getBankAccount(id);
-  }
-  /**
-   * Create a new bank account.
-   *
-   * @example
-   * ```ts
-   * const account = await peppol.bankAccounts.create({
-   *   name: "Main Account",
-   *   iban: "BE68539007547034",
-   *   bic: "BBRUBEBB",
-   *   country: "BE",
-   * });
-   * ```
-   */
-  async create(input) {
-    return this.adapter.createBankAccount(input);
-  }
-  /**
-   * Update an existing bank account.
-   *
-   * @example
-   * ```ts
-   * const updated = await peppol.bankAccounts.update("123", { name: "Updated Name" });
-   * ```
-   */
-  async update(id, input) {
-    return this.adapter.updateBankAccount(id, input);
-  }
-  /**
-   * Delete a bank account.
-   *
-   * @example
-   * ```ts
-   * await peppol.bankAccounts.delete("123");
-   * ```
-   */
-  async delete(id) {
-    return this.adapter.deleteBankAccount(id);
-  }
-  /**
-   * Async iterator over all bank accounts, automatically handling pagination.
+   * Request a sub-tenant attestation (production only). Emails the co-branded
+   * confirmation link to the sub-tenant contact and returns the pending status.
+   *
+   * **Platform accounts only — requires a master API key.** In the sandbox,
+   * an organisation admin starts the platform sandbox trial from the console
+   * overview and creates a sandbox master key at
+   * https://console.getpeppr.dev/api-keys; production platform access is set
+   * up with our team (hello@getpeppr.dev).
+   *
+   * Transient failures are NOT auto-retried unless you pass `options.idempotencyKey`;
+   * re-issuing mints a fresh token, so a retried call is safe.
    *
    * @example
    * ```ts
-   * for await (const account of peppol.bankAccounts.listAll()) {
-   *   console.log(account.name, account.iban);
-   * }
+   * await peppol.legalEntities.requestAttestation(le.id, { contactEmail: "owner@acme.example" });
    * ```
    */
-  listAll(options) {
-    return paginate((offset, limit) => this.adapter.listBankAccounts({ ...options, offset, limit }), options);
+  async requestAttestation(id, input, options) {
+    return this.adapter.requestLegalEntityAttestation(id, input, options);
   }
 };
-var TransportOperations = class {
+var BankAccountOperations = class {
   adapter;
   constructor(adapter) {
     this.adapter = adapter;
   }
   /**
-   * List all available transport types in the network.
-   * Returns global transport types (not account-scoped).
-   *
-   * @example
-   * ```ts
-   * const types = await peppol.transports.listTypes();
-   * console.log(types); // [{ code: "peppol", name: "Peppol BIS 3.0" }, ...]
-   * ```
-   */
-  async listTypes() {
-    return this.adapter.listTransportTypes();
-  }
-  /**
-   * List configured transports for this account.
+   * List bank accounts with optional pagination.
    *
    * @example
    * ```ts
-   * const transports = await peppol.transports.list();
-   * console.log(transports); // [{ id: "t-1", transportTypeCode: "peppol", name: "..." }, ...]
+   * const result = await peppol.bankAccounts.list({ limit: 10 });
+   * console.log(result.data, result.meta);
    * ```
    */
-  async list() {
-    return this.adapter.listTransports();
+  async list(options) {
+    return this.adapter.listBankAccounts(options);
   }
   /**
-   * Get a single transport by code.
+   * Get a single bank account by ID.
    *
    * @example
    * ```ts
-   * const transport = await peppol.transports.get("peppol");
+   * const account = await peppol.bankAccounts.get("123");
+   * console.log(account.name, account.iban);
    * ```
    */
-  async get(code) {
-    return this.adapter.getTransport(code);
+  async get(id) {
+    return this.adapter.getBankAccount(id);
   }
   /**
-   * Create a new transport.
+   * Create a new bank account.
    *
    * @example
    * ```ts
-   * const transport = await peppol.transports.create({
-   *   transportTypeCode: "peppol",
-   *   email: "billing@acme.com",
+   * const account = await peppol.bankAccounts.create({
+   *   name: "Main Account",
+   *   iban: "BE68539007547034",
+   *   bic: "BBRUBEBB",
+   *   country: "BE",
    * });
    * ```
    */
   async create(input) {
-    return this.adapter.createTransport(input);
-  }
-  /**
-   * Update an existing transport.
-   *
-   * @example
-   * ```ts
-   * const transport = await peppol.transports.update("peppol", { email: "new@acme.com" });
-   * ```
-   */
-  async update(code, input) {
-    return this.adapter.updateTransport(code, input);
+    return this.adapter.createBankAccount(input);
   }
   /**
-   * Delete a transport.
+   * Update an existing bank account.
    *
    * @example
    * ```ts
-   * await peppol.transports.delete("peppol");
+   * const updated = await peppol.bankAccounts.update("123", { name: "Updated Name" });
    * ```
    */
-  async delete(code) {
-    return this.adapter.deleteTransport(code);
-  }
-};
-
-// ../sdk/dist/core/schematron.js
-function violation(ruleId, severity, message, field) {
-  return { ruleId, severity, message, field };
-}
-var _knownUnitCodes;
-function getKnownUnitCodes() {
-  if (!_knownUnitCodes) {
-    _knownUnitCodes = new Set(getAllUnits().map((u) => u.code));
-  }
-  return _knownUnitCodes;
-}
-var VALID_VAT_CATEGORIES = /* @__PURE__ */ new Set(["S", "Z", "E", "AE", "K", "G", "O", "L", "M", "B"]);
-var SENDABLE_VAT_CATEGORIES = ["S", "Z", "E", "AE", "K", "G", "O"];
-var UNROUTABLE_VAT_CATEGORIES = /* @__PURE__ */ new Set(["L", "M", "B"]);
-function computeLineNet(line) {
-  const baseQty = line.baseQuantity ?? 1;
-  if (baseQty === 0)
-    return NaN;
-  const baseAmount = line.quantity * line.unitPrice / baseQty;
-  const chargeTotal = (line.charges ?? []).reduce((sum, c) => sum + c.amount, 0);
-  const allowanceTotal = (line.allowances ?? []).reduce((sum, a) => sum + a.amount, 0);
-  return baseAmount + chargeTotal - allowanceTotal;
-}
-var br02 = (input) => {
-  if (!input.number?.trim()) {
-    return [violation("BR-02", "error", "Invoice number is required.", "number")];
-  }
-  return [];
-};
-var br03 = (input) => {
-  if (!input.date) {
-    return [
-      violation("BR-03", "warning", "Invoice issue date is not set. The SDK will default to today's date.", "date")
-    ];
-  }
-  return [];
-};
-var br06 = (input) => {
-  if (input.from && !input.from.vatNumber) {
-    return [
-      violation("BR-06", "warning", "Seller party has no VAT number. The gateway will use the account's VAT registration.", "from.vatNumber")
-    ];
-  }
-  return [];
-};
-var br07 = (input) => {
-  if (!input.to?.name?.trim()) {
-    return [violation("BR-07", "error", "Buyer name is required.", "to.name")];
-  }
-  return [];
-};
-var br08 = (input) => {
-  if (!input.lines || input.lines.length === 0) {
-    return [violation("BR-08", "error", "Invoice must have at least one line item.", "lines")];
-  }
-  return [];
-};
-var br09 = (input) => {
-  if (!input.dueDate && !input.paymentTerms) {
-    return [
-      violation("BR-09", "warning", "Neither due date nor payment terms specified. At least one is recommended.", "dueDate")
-    ];
-  }
-  return [];
-};
-var br10 = (input) => {
-  if (!input.buyerReference && !input.orderReference) {
-    return [
-      violation("BR-10", "warning", "Neither buyerReference nor orderReference specified. Peppol BIS 3.0 requires at least one.", "buyerReference")
-    ];
-  }
-  return [];
-};
-var brCo10 = (input) => {
-  const violations = [];
-  if (!input.lines)
-    return violations;
-  for (let i = 0; i < input.lines.length; i++) {
-    const line = input.lines[i];
-    const net = computeLineNet(line);
-    if (!Number.isFinite(net)) {
-      const baseQty = line.baseQuantity ?? 1;
-      const detail = baseQty === 0 ? "baseQuantity is 0, causing division by zero." : "Computed line amount is not a finite number.";
-      violations.push(violation("BR-CO-10", "error", `Line ${i}: invalid net amount. ${detail}`, `lines[${i}]`));
-    }
-  }
-  return violations;
-};
-var brCo13 = (input) => {
-  if (!input.lines || input.lines.length === 0)
-    return [];
-  let totalVat = 0;
-  for (let i = 0; i < input.lines.length; i++) {
-    const line = input.lines[i];
-    const net = computeLineNet(line);
-    if (!Number.isFinite(net))
-      continue;
-    totalVat += net * (line.vatRate / 100);
-  }
-  for (const allowance of input.allowances ?? []) {
-    totalVat -= allowance.amount * (allowance.vatRate / 100);
-  }
-  for (const charge of input.charges ?? []) {
-    totalVat += charge.amount * (charge.vatRate / 100);
-  }
-  if (!Number.isFinite(totalVat)) {
-    return [
-      violation("BR-CO-13", "error", "Computed total VAT amount is not a finite number. Check line amounts and VAT rates.")
-    ];
-  }
-  if (totalVat < -0.01) {
-    return [
-      violation("BR-CO-13", "warning", `Computed total VAT is negative (${totalVat.toFixed(2)}). This is unusual for an invoice.`)
-    ];
-  }
-  return [];
-};
-var brCo15 = (input) => {
-  if (!input.lines || input.lines.length === 0)
-    return [];
-  let lineTotal = 0;
-  let vatTotal = 0;
-  for (const line of input.lines) {
-    const net = computeLineNet(line);
-    if (!Number.isFinite(net))
-      continue;
-    lineTotal += net;
-    vatTotal += net * (line.vatRate / 100);
-  }
-  for (const allowance of input.allowances ?? []) {
-    lineTotal -= allowance.amount;
-    vatTotal -= allowance.amount * (allowance.vatRate / 100);
-  }
-  for (const charge of input.charges ?? []) {
-    lineTotal += charge.amount;
-    vatTotal += charge.amount * (charge.vatRate / 100);
-  }
-  const taxInclusive = lineTotal + vatTotal;
-  if (!Number.isFinite(taxInclusive)) {
-    return [
-      violation("BR-CO-15", "error", "Computed tax-inclusive amount is not a finite number.")
-    ];
-  }
-  if (taxInclusive < -0.01) {
-    return [
-      violation("BR-CO-15", "warning", `Computed tax-inclusive amount is negative (${taxInclusive.toFixed(2)}). Consider using a credit note instead.`)
-    ];
-  }
-  return [];
-};
-var brCo16 = (input) => {
-  if (!input.lines || input.lines.length === 0)
-    return [];
-  let lineTotal = 0;
-  let vatTotal = 0;
-  for (const line of input.lines) {
-    const net = computeLineNet(line);
-    if (!Number.isFinite(net))
-      continue;
-    lineTotal += net;
-    vatTotal += net * (line.vatRate / 100);
-  }
-  for (const allowance of input.allowances ?? []) {
-    lineTotal -= allowance.amount;
-    vatTotal -= allowance.amount * (allowance.vatRate / 100);
-  }
-  for (const charge of input.charges ?? []) {
-    lineTotal += charge.amount;
-    vatTotal += charge.amount * (charge.vatRate / 100);
+  async update(id, input) {
+    return this.adapter.updateBankAccount(id, input);
   }
-  const taxInclusive = lineTotal + vatTotal;
-  const prepaid = input.prepaidAmount ?? 0;
-  const rounding = input.roundingAmount ?? 0;
-  const payable = taxInclusive - prepaid + rounding;
-  if (!Number.isFinite(payable)) {
-    return [
-      violation("BR-CO-16", "error", "Computed payable amount is not a finite number.")
-    ];
+  /**
+   * Delete a bank account.
+   *
+   * @example
+   * ```ts
+   * await peppol.bankAccounts.delete("123");
+   * ```
+   */
+  async delete(id) {
+    return this.adapter.deleteBankAccount(id);
   }
-  if (payable < -0.01) {
-    return [
-      violation("BR-CO-16", "warning", `Computed payable amount is negative (${payable.toFixed(2)}). Prepaid amount (${prepaid}) exceeds the invoice total.`)
-    ];
+  /**
+   * Async iterator over all bank accounts, automatically handling pagination.
+   *
+   * @example
+   * ```ts
+   * for await (const account of peppol.bankAccounts.listAll()) {
+   *   console.log(account.name, account.iban);
+   * }
+   * ```
+   */
+  listAll(options) {
+    return paginate((offset, limit) => this.adapter.listBankAccounts({ ...options, offset, limit }), options);
   }
-  return [];
 };
-var brS05 = (input) => {
-  const violations = [];
-  if (!input.lines)
-    return violations;
-  for (let i = 0; i < input.lines.length; i++) {
-    const line = input.lines[i];
-    const category = line.vatCategory ?? "S";
-    if (category === "S" && (line.vatRate === void 0 || line.vatRate <= 0)) {
-      violations.push(violation("BR-S-05", "error", `Line ${i}: standard rate (S) requires vatRate > 0, got ${line.vatRate ?? "undefined"}.`, `lines[${i}].vatRate`));
-    }
+var TransportOperations = class {
+  adapter;
+  constructor(adapter) {
+    this.adapter = adapter;
   }
-  return violations;
-};
-var brZ05 = (input) => {
-  const violations = [];
-  if (!input.lines)
-    return violations;
-  for (let i = 0; i < input.lines.length; i++) {
-    const line = input.lines[i];
-    if (line.vatCategory === "Z" && line.vatRate !== 0) {
-      violations.push(violation("BR-Z-05", "error", `Line ${i}: zero-rated (Z) requires vatRate = 0, got ${line.vatRate}.`, `lines[${i}].vatRate`));
-    }
+  /**
+   * List all available transport types in the network.
+   * Returns global transport types (not account-scoped).
+   *
+   * @example
+   * ```ts
+   * const types = await peppol.transports.listTypes();
+   * console.log(types); // [{ code: "peppol", name: "Peppol BIS 3.0" }, ...]
+   * ```
+   */
+  async listTypes() {
+    return this.adapter.listTransportTypes();
   }
-  return violations;
-};
-var brE05 = (input) => {
-  const violations = [];
-  if (!input.lines)
-    return violations;
-  for (let i = 0; i < input.lines.length; i++) {
-    const line = input.lines[i];
-    if (line.vatCategory === "E" && line.vatRate !== 0) {
-      violations.push(violation("BR-E-05", "error", `Line ${i}: exempt (E) requires vatRate = 0, got ${line.vatRate}.`, `lines[${i}].vatRate`));
-    }
+  /**
+   * List configured transports for this account.
+   *
+   * @example
+   * ```ts
+   * const transports = await peppol.transports.list();
+   * console.log(transports); // [{ id: "t-1", transportTypeCode: "peppol", name: "..." }, ...]
+   * ```
+   */
+  async list() {
+    return this.adapter.listTransports();
   }
-  return violations;
-};
-var brAe05 = (input) => {
-  const violations = [];
-  if (!input.lines)
-    return violations;
-  for (let i = 0; i < input.lines.length; i++) {
-    const line = input.lines[i];
-    if (line.vatCategory === "AE" && line.vatRate !== 0) {
-      violations.push(violation("BR-AE-05", "error", `Line ${i}: reverse charge (AE) requires vatRate = 0, got ${line.vatRate}.`, `lines[${i}].vatRate`));
-    }
+  /**
+   * Get a single transport by code.
+   *
+   * @example
+   * ```ts
+   * const transport = await peppol.transports.get("peppol");
+   * ```
+   */
+  async get(code) {
+    return this.adapter.getTransport(code);
   }
-  return violations;
-};
-var peppolR004 = (input) => {
-  if (!input.to?.peppolId) {
-    return [
-      violation("PEPPOL-EN16931-R004", "error", "Buyer electronic address (peppolId) is required for Peppol delivery.", "to.peppolId")
-    ];
+  /**
+   * Create a new transport.
+   *
+   * @example
+   * ```ts
+   * const transport = await peppol.transports.create({
+   *   transportTypeCode: "peppol",
+   *   email: "billing@acme.com",
+   * });
+   * ```
+   */
+  async create(input) {
+    return this.adapter.createTransport(input);
   }
-  return [];
-};
-var vatCategoryCodes = (input) => {
-  const violations = [];
-  const sendable = SENDABLE_VAT_CATEGORIES.join(", ");
-  const echo = (v) => v.length <= 16 ? v : `${v.slice(0, 16)}\u2026`;
-  const check = (cat, field, label) => {
-    if (cat === void 0 || cat === null)
-      return;
-    if (!VALID_VAT_CATEGORIES.has(cat)) {
-      violations.push(violation("BR-CL-17", "error", `${label}: "${echo(cat)}" is not a VAT category code. Use one of: ${sendable}. Codes are case-sensitive \u2014 "AE" is reverse charge, "ae" is not a category.`, field));
-      return;
-    }
-    if (UNROUTABLE_VAT_CATEGORIES.has(cat)) {
-      violations.push(violation("unsupported_vat_category", "error", `${label}: VAT category "${echo(cat)}" is valid under EN 16931 but getpeppr cannot route it \u2014 our provider has no vocabulary for it. Sendable categories: ${sendable}.`, field));
-    }
-  };
-  (input.lines ?? []).forEach((line, i) => check(line.vatCategory, `lines[${i}].vatCategory`, `Line ${i}`));
-  (input.allowances ?? []).forEach((a, i) => check(a.vatCategory, `allowances[${i}].vatCategory`, `Allowance ${i}`));
-  (input.charges ?? []).forEach((c, i) => check(c.vatCategory, `charges[${i}].vatCategory`, `Charge ${i}`));
-  return violations;
-};
-var peppolR080 = (input) => {
-  const violations = [];
-  if (!input.lines)
-    return violations;
-  const knownCodes = getKnownUnitCodes();
-  for (let i = 0; i < input.lines.length; i++) {
-    const line = input.lines[i];
-    if (line.unit) {
-      const resolved = resolveUnit(line.unit);
-      if (!knownCodes.has(resolved)) {
-        violations.push(violation("PEPPOL-EN16931-R080", "warning", `Line ${i}: unit "${line.unit}" (resolved: "${resolved}") is not a known UN/ECE Rec20 code. Common codes: EA, HUR, DAY, KGM.`, `lines[${i}].unit`));
-      }
-    }
+  /**
+   * Update an existing transport.
+   *
+   * @example
+   * ```ts
+   * const transport = await peppol.transports.update("peppol", { email: "new@acme.com" });
+   * ```
+   */
+  async update(code, input) {
+    return this.adapter.updateTransport(code, input);
   }
-  return violations;
-};
-var ALL_RULES = [
-  // Required fields (BR)
-  br02,
-  br03,
-  br06,
-  br07,
-  br08,
-  br09,
-  br10,
-  // Calculations (BR-CO)
-  brCo10,
-  brCo13,
-  brCo15,
-  brCo16,
-  // Tax categories (one family per category)
-  brS05,
-  brZ05,
-  brE05,
-  brAe05,
-  // Peppol-specific
-  peppolR004,
-  vatCategoryCodes,
-  peppolR080
-];
-function validateSchematron(input) {
-  const errors = [];
-  const warnings = [];
-  for (const rule of ALL_RULES) {
-    const violations = rule(input);
-    for (const v of violations) {
-      if (v.severity === "error") {
-        errors.push(v);
-      } else {
-        warnings.push(v);
-      }
-    }
+  /**
+   * Delete a transport.
+   *
+   * @example
+   * ```ts
+   * await peppol.transports.delete("peppol");
+   * ```
+   */
+  async delete(code) {
+    return this.adapter.deleteTransport(code);
   }
-  return {
-    valid: errors.length === 0,
-    coverage: { rulesChecked: SDK_SCHEMATRON_RULE_IDS.length, ofNetworkFatalRules: "partial" },
-    errors,
-    warnings
-  };
-}
-var SDK_SCHEMATRON_RULE_IDS = [
-  "BR-02",
-  "BR-03",
-  "BR-06",
-  "BR-07",
-  "BR-08",
-  "BR-09",
-  "BR-10",
-  "BR-CL-17",
-  "BR-CO-10",
-  "BR-CO-13",
-  "BR-CO-15",
-  "BR-CO-16",
-  "BR-S-05",
-  "BR-Z-05",
-  "BR-E-05",
-  "BR-AE-05",
-  "PEPPOL-EN16931-R004",
-  "PEPPOL-EN16931-R080"
-];
+};
 
 // src/commands/validate.ts
 function runValidation(input) {
@@ -4791,10 +5091,12 @@ function buildDefaultSendPayload(overrides = {}) {
         unitPrice: amount,
         vatRate: 0,
         // vatCategory "O" = "Services outside scope of tax" (UBL 2.1 / EN 16931).
-        // Public entities (SPF Economie) are VAT-exempt. No `taxExemptReason` field
-        // exists in InvoiceLine — Storecove derives exemption from the category code.
+        // Public entities (SPF Economie) are VAT-exempt. The SDK pre-validator
+        // requires the builder-only reason; the send transport strips it so
+        // Storecove can still derive its own provider-specific text.
         // If sandbox returns 422 on this combination, fallback is vatRate: 21 + vatCategory: "S".
-        vatCategory: "O"
+        vatCategory: "O",
+        taxExemptReason: "Not subject to VAT"
       }
     ]
   };