@kirjapro/mcp-server 0.11.0 → 0.12.0

package/dist/index.js

@@ -35679,7 +35679,7 @@ var StdioServerTransport = class {
 import { createClient } from "@supabase/supabase-js";
 
 // src/version.ts
-var VERSION = "0.11.0";
+var VERSION = "0.12.0";
 
 // src/auth.ts
 var SUPABASE_PROJECT_URL = "https://tifewzsimmyoiepblhld.supabase.co";
@@ -37395,7 +37395,7 @@ function validateVatTreatmentEligibility({
   if (code === "standard_13_5" && documentDate < "2026-01-01") {
     return "standard_13_5 is not valid before 2026-01-01.";
   }
-  const requiresBusiness = code.startsWith("reverse_") || code === "intra_eu_goods";
+  const requiresBusiness = code.startsWith("reverse_") || code === "intra_eu_goods" || code === "service_outside_eu";
   if (requiresBusiness && customer?.customer_kind !== "business") {
     return "The selected VAT treatment requires a business customer.";
   }
@@ -37410,7 +37410,7 @@ function validateVatTreatmentEligibility({
       return "EU sale requires a non-Finnish EU country and a matching buyer VAT number.";
     }
   }
-  if (code === "export_outside_eu") {
+  if (code === "export_outside_eu" || code === "service_outside_eu") {
     const country = (customer?.country ?? "").trim().toUpperCase();
     if (!country || EU_COUNTRY_CODES.has(country)) {
       return "Export outside the EU requires a buyer country outside the EU.";
@@ -37423,7 +37423,7 @@ function validateVatTreatmentEligibility({
 var CREDIT_PAGE_SIZE = 500;
 async function fetchFinalizedCreditTotal(supabase2, companyId2, invoiceId) {
   let offset = 0;
-  let total = 0;
+  let total2 = 0;
   let expectedCount;
   for (; ; ) {
     const { data, count, error: error61 } = await supabase2.from("invoices").select("id, total", { count: "exact" }).eq("company_id", companyId2).eq("document_type", "credit_note").eq("status", "sent").eq("original_invoice_id", invoiceId).order("id", { ascending: true }).range(offset, offset + CREDIT_PAGE_SIZE - 1);
@@ -37441,24 +37441,24 @@ async function fetchFinalizedCreditTotal(supabase2, companyId2, invoiceId) {
       if (!Number.isFinite(credit.total)) {
         return { total: null, error: { message: "A finalized credit has an invalid amount." } };
       }
-      total += credit.total;
+      total2 += credit.total;
     }
     offset += data.length;
-    if (offset === count) return { total: roundCents(total), error: null };
+    if (offset === count) return { total: roundCents(total2), error: null };
   }
 }
-function calculateInvoiceBalance(total, payments, creditedTotal) {
+function calculateInvoiceBalance(total2, payments, creditedTotal) {
   const paidTotal = roundCents(
     (payments ?? []).reduce((sum, payment) => sum + (payment.amount || 0), 0)
   );
-  return { paidTotal, remainingBalance: roundCents(total - paidTotal - creditedTotal) };
+  return { paidTotal, remainingBalance: roundCents(total2 - paidTotal - creditedTotal) };
 }
 
 // src/tools/invoices.ts
 function generateReferenceNumber(baseNumber) {
-  const digits = baseNumber.replace(/\D/g, "");
-  if (digits.length < 1 || digits.length > 19) {
-    throw new Error("Base number must be 1-19 digits");
+  const digits = baseNumber.replace(/\D/g, "").replace(/^0+/, "");
+  if (digits.length < 3 || digits.length > 19) {
+    throw new Error("Base number must be 3-19 digits without leading zeros");
   }
   const weights = [7, 3, 1];
   let sum = 0;
@@ -37597,6 +37597,7 @@ function registerInvoiceTools(server2) {
               "reverse_scrap",
               "reverse_eu_service",
               "export_outside_eu",
+              "service_outside_eu",
               "intra_eu_goods",
               "exempt_healthcare",
               "exempt_social_welfare",
@@ -37604,7 +37605,7 @@ function registerInvoiceTools(server2) {
               "exempt_financial",
               "exempt_insurance",
               "exempt_other"
-            ]).optional().describe("Structured VAT treatment. Required when VAT rate is 0.")
+            ]).optional().describe("Structured VAT treatment. Required when VAT rate is 0. service_outside_eu is ONLY for AVL 65 general-rule B2B services: verify business use, evidence of buyer status and receiving establishment outside the EU; special place-of-supply services are excluded. Check foreign buyer liability and invoice notes. PDF delivery only; e-invoice delivery is blocked.")
           })
         ).min(1).max(MAX_DOCUMENT_LINES).describe(`Invoice line items (max ${MAX_DOCUMENT_LINES})`),
         idempotencyKey: IDEMPOTENCY_KEY_SCHEMA
@@ -37658,6 +37659,7 @@ function registerInvoiceTools(server2) {
             reverse_scrap: 0,
             reverse_eu_service: 0,
             export_outside_eu: 0,
+            service_outside_eu: 0,
             intra_eu_goods: 0,
             exempt_healthcare: 0,
             exempt_social_welfare: 0,
@@ -37691,7 +37693,7 @@ function registerInvoiceTools(server2) {
             const gross = roundCents(line.quantity * line.unitPrice);
             const vatAmount = params.priceEntryMode === "vat_inclusive" && vatRate > 0 ? roundCents(gross * vatRate / (100 + vatRate)) : roundCents(gross * (vatRate / 100));
             const subtotal2 = params.priceEntryMode === "vat_inclusive" && vatRate > 0 ? roundCents(gross - vatAmount) : gross;
-            const total2 = params.priceEntryMode === "vat_inclusive" && vatRate > 0 ? gross : roundCents(subtotal2 + vatAmount);
+            const total3 = params.priceEntryMode === "vat_inclusive" && vatRate > 0 ? gross : roundCents(subtotal2 + vatAmount);
             return {
               line_number: i + 1,
               description: line.description,
@@ -37709,7 +37711,7 @@ function registerInvoiceTools(server2) {
               eu_goods_transport_confirmed: params.euGoodsTransportConfirmed,
               subtotal: subtotal2,
               vat_amount: vatAmount,
-              total: total2
+              total: total3
             };
           });
           const subtotal = roundCents(
@@ -37718,7 +37720,7 @@ function registerInvoiceTools(server2) {
           const vatTotal = roundCents(
             calculatedLines.reduce((s, l) => s + l.vat_amount, 0)
           );
-          const total = roundCents(subtotal + vatTotal);
+          const total2 = roundCents(subtotal + vatTotal);
           const { data: invoiceId, error: invError } = await supabase2.rpc(
             "create_invoice_with_lines",
             {
@@ -37731,7 +37733,7 @@ function registerInvoiceTools(server2) {
               p_status: "draft",
               p_subtotal: subtotal,
               p_vat_total: vatTotal,
-              p_total: total,
+              p_total: total2,
               p_notes: params.notes || "",
               p_lines: calculatedLines
             }
@@ -38695,9 +38697,9 @@ var LEGACY_REVERSE_CHARGE_WARNING = "Legacy reverse-charge invoice lines must be
 function alvReconciliationWarning(reconciliation) {
   if (!reconciliation || typeof reconciliation !== "object") return void 0;
   const r = reconciliation;
-  if (r.status !== "mismatch") return void 0;
+  if (r.status !== "mismatch" && r.status !== "explained") return void 0;
   const amount = (value) => (Number(value) || 0).toFixed(2);
-  return `Ledger accounts 4210/2320 differ from the ALV report (output VAT difference ${amount(r.output_difference)} \u20AC, input VAT difference ${amount(r.input_difference)} \u20AC). Review reconciliation before filing.`;
+  return `VAT amounts or the audit trail need review (output VAT difference ${amount(r.output_difference)} \u20AC, input VAT difference ${amount(r.input_difference)} \u20AC). Equal amounts do not link a manual VAT row to a voucher. Review reconciliation before filing; do not duplicate the purchase expense.`;
 }
 var BALANCE_SHEET_ROW_SHAPE = external_exports.object({
   account_number: external_exports.string(),
@@ -39694,9 +39696,9 @@ function validateFinnishIBAN(input2) {
   return { valid: true };
 }
 function generateReferenceNumber2(baseNumber) {
-  const digits = baseNumber.replace(/\D/g, "");
-  if (digits.length < 1 || digits.length > 19) {
-    return { reference: "", error: "Base number must be 1-19 digits." };
+  const digits = baseNumber.replace(/\D/g, "").replace(/^0+/, "");
+  if (digits.length < 3 || digits.length > 19) {
+    return { reference: "", error: "Base number must be 3-19 digits without leading zeros." };
   }
   const weights = [7, 3, 1];
   let sum = 0;
@@ -39748,7 +39750,7 @@ function registerValidationTools(server2) {
     {
       description: "Generate a Finnish bank reference number (viitenumero) from a base number. Appends the 7-3-1 weighted check digit. No database access \u2014 pure computation.",
       inputSchema: {
-        baseNumber: external_exports.string().describe('Base number (1-19 digits, e.g. invoice number "00042")')
+        baseNumber: external_exports.string().describe('Base number (3-19 digits excluding leading zeros, e.g. "20260042")')
       },
       outputSchema: REFERENCE_OUTPUT_SHAPE,
       annotations: READ_ONLY_ANNOTATIONS
@@ -39797,6 +39799,392 @@ function registerFiscalYearTools(server2) {
   );
 }
 
+// src/compliance/purchase-vat-input.ts
+var PURCHASE_VAT_BASIS_SCHEMA = external_exports.object({
+  version: external_exports.literal(1),
+  kind: external_exports.enum([
+    "supply",
+    "supply_month",
+    "advance_payment",
+    "continuous_period_end",
+    "continuous_year_end",
+    "eu_acquisition_month",
+    "customs_acceptance",
+    "original_document_rate"
+  ]),
+  date: ISO_DATE_SCHEMA.optional(),
+  month: external_exports.string().regex(/^\d{4}-(0[1-9]|1[0-2])$/).optional(),
+  evidence_reference: external_exports.string().trim().min(1).max(2e3),
+  correction_reason: external_exports.string().trim().min(1).max(500).optional()
+}).strict().describe("Confirmed rate-selection evidence, not the posting date. Supply/advance/period-end/customs use date; supply_month and EU acquisition use month. Advance date is receipt of funds by seller. original_document_rate requires correction_reason and the original document/period reference, no invented date.");
+
+// src/compliance/regulatory-data.ts
+var MCP_REGISTRY = {
+  schemaVersion: 1,
+  jurisdiction: "FI",
+  sources: {
+    vat: {
+      title: "Verohallinto: arvonlis\xE4veroprosentit",
+      url: "https://www.vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/arvonlisaverotus/arvonlisaveroprosentit/"
+    },
+    "vat-2013-transition": {
+      title: "Verohallinto A119/200/2012: arvonlis\xE4verokantojen muutos 1.1.2013 (virallisohjeen Edilex-kopio)",
+      url: "https://www.edilex.fi/verohallinnon_ohjeet/2012_1220.html",
+      watch: false
+    },
+    "vat-vehicles": {
+      title: "Vero: ajoneuvojen ja k\xE4ytt\xF6kulujen ALV",
+      url: "https://www.vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/arvonlisaverotus/ajoneuvon-ja-sen-kayttokulujen-arvonlisavero/"
+    },
+    "vat-own-use": {
+      title: "Vero: oman k\xE4yt\xF6n ja alivastikkeellisten luovutusten ALV",
+      url: "https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/47899/oman-k%C3%A4yt%C3%B6n-ja-alivastikkeellisten-luovutusten-arvonlis%C3%A4verotus/"
+    },
+    "vat-return": {
+      title: "Vero: ALV-ilmoituksen t\xE4ytt\xF6ohje",
+      url: "https://www.vero.fi/alv/tayttoohje"
+    },
+    "vat-small-business": {
+      title: "Vero: arvonlis\xE4veroton v\xE4h\xE4inen toiminta",
+      url: "https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48658/arvonlisaveroton-vahainen-toiminta/"
+    },
+    "vat-recap": {
+      title: "Vero: yhteenvetoilmoitus",
+      url: "https://www.vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/arvonlisaverotus/ulkomaankauppa/yhteisokauppa/yhteenvetoilmoitus-ilmoitusohjeet/"
+    },
+    "vat-invoices": {
+      title: "Vero: laskutusvaatimukset",
+      url: "https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48090/laskutusvaatimukset-arvonlisaverotuksessa3/"
+    },
+    "einvoice-law": {
+      title: "Valtiokonttori: verkkolaskulaki ja valtion vastaanotto",
+      url: "https://www.valtiokonttori.fi/verkkolasku/"
+    },
+    payroll: {
+      title: "Verohallinto: sosiaalivakuutusmaksut",
+      url: "https://www.vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/yritys_tyonantajana/sosiaalivakuutusmaksut/"
+    },
+    unemployment: {
+      title: "Ty\xF6llisyysrahasto: vahvistetut maksut 2026",
+      url: "https://www.tyollisyysrahasto.fi/uutiset/vuoden-2026-tyottomyysvakuutusmaksut-on-vahvistettu/"
+    },
+    unemploymentScope: {
+      title: "Ty\xF6llisyysrahasto: maksuvelvollisuus",
+      url: "https://www.tyollisyysrahasto.fi/tyottomyysvakuusmaksut/tyottomyysvakuutusmaksuvelvollisuus/"
+    },
+    tyel: {
+      title: "Ilmarinen: TyEL-maksut",
+      url: "https://www.ilmarinen.fi/tyonantaja/tyel-maksut/"
+    },
+    "incomes-register": {
+      title: "Tulorekisteri: palkkojen ilmoittaminen",
+      url: "https://www.vero.fi/tulorekisteri/yritykset-ja-organisaatiot/yksityiskohtaiset-tulorekisterin-ohjeet/90124/palkat-tietojen-ilmoittaminen-tulorekisteriin6/"
+    },
+    "company-size": {
+      title: "Suomi.fi: tilinp\xE4\xE4t\xF6s",
+      url: "https://www.suomi.fi/yritykselle/talouden-hallinta-ja-verotus/yrityksen-taloushallinto/opas/tilinpaatos-ja-tilintarkastus/tilinpaatos"
+    },
+    "bookkeeping-act": {
+      title: "Finlex: ajantasainen kirjanpitolaki",
+      url: "https://www.finlex.fi/fi/laki/ajantasa/1997/19971336",
+      format: "finlex-akn",
+      workUri: "/akn/fi/act/statute-consolidated/1997/1336",
+      requiredText: "Luettelo kirjanpidoista ja aineistoista"
+    },
+    "bookkeeping-snapshot": {
+      title: "Kirjanpitolaki, ajantasaisen lain virallinen tallenne",
+      url: "https://eur-lex.europa.eu/legal-content/FI/TXT/PDF/?uri=NIM%3A202604826",
+      watch: false
+    },
+    "small-company-transition": {
+      title: "KILA 1982/2018: yksitt\xE4isen pienyrityksen kokorajasiirtym\xE4, kohta 2.2",
+      url: "https://kirjanpitolautakunta.fi/-/pienyrityksen-ja-pienkonsernin-raja-arvojen-arvioimises-1"
+    }
+  },
+  rules: {
+    vat: {
+      kind: "statutory",
+      units: {
+        general: "percent",
+        reduced: "percent",
+        newspapers: "percent",
+        zero: "percent"
+      },
+      conditions: "Kanta valitaan tapahtuman ja hy\xF6dykkeen verokohtelun perusteella. 0 % ei ole sama kuin verosta vapautettu myynti. Ei muuta tallennettujen tapahtumien historiallisia kantoja.",
+      periods: [
+        {
+          validFrom: "2013-01-01",
+          validUntil: "2024-08-31",
+          reviewedOn: "2026-10-03",
+          reviewDue: "2026-11-20",
+          sourceIds: ["vat", "vat-2013-transition"],
+          values: {
+            general: 24,
+            reduced: 14,
+            newspapers: 10,
+            zero: 0
+          }
+        },
+        {
+          validFrom: "2024-09-01",
+          validUntil: "2025-12-31",
+          reviewedOn: "2026-09-05",
+          reviewDue: "2026-11-20",
+          sourceIds: ["vat"],
+          values: {
+            general: 25.5,
+            reduced: 14,
+            newspapers: 10,
+            zero: 0
+          }
+        },
+        {
+          validFrom: "2026-01-01",
+          validUntil: null,
+          reviewedOn: "2026-09-06",
+          reviewDue: "2026-11-20",
+          sourceIds: [
+            "vat",
+            "vat-vehicles",
+            "vat-own-use",
+            "vat-return",
+            "vat-small-business",
+            "vat-recap",
+            "vat-invoices",
+            "einvoice-law"
+          ],
+          values: {
+            general: 25.5,
+            reduced: 13.5,
+            newspapers: 10,
+            zero: 0
+          }
+        }
+      ]
+    },
+    payroll: {
+      kind: "statutory",
+      units: {
+        tyelEmployee: "percent",
+        health: "percent",
+        unemploymentEmployee: "percent",
+        unemploymentLower: "percent",
+        unemploymentUpper: "percent",
+        unemploymentThreshold: "EUR",
+        unemploymentExemption: "EUR",
+        tyelMonthlyMinimum: "EUR"
+      },
+      conditions: "Tavallinen Suomessa vakuutettu 18\u201364-vuotias ty\xF6ntekij\xE4, ei osaomistaja, yritt\xE4j\xE4 tai ulkomaanty\xF6. TyEL ja ty\xF6nantajan vakuutusten sopimushinnat eritell\xE4\xE4n arvioista.",
+      periods: [
+        {
+          validFrom: "2026-01-01",
+          validUntil: "2026-12-31",
+          reviewedOn: "2026-09-06",
+          reviewDue: "2026-11-20",
+          sourceIds: ["payroll", "unemployment", "unemploymentScope", "tyel", "incomes-register"],
+          values: {
+            tyelEmployee: 7.3,
+            health: 1.91,
+            unemploymentEmployee: 0.89,
+            unemploymentLower: 0.31,
+            unemploymentUpper: 1.23,
+            unemploymentThreshold: 2509500,
+            unemploymentExemption: 1500,
+            tyelMonthlyMinimum: 71.72
+          }
+        }
+      ]
+    },
+    payrollEstimates: {
+      kind: "estimate",
+      units: {
+        tyelBaseEmployer: "percent",
+        tyelAverageEmployer: "percent",
+        tyelTemporaryEmployer: "percent",
+        accidentLow: "percent",
+        accidentAverage: "percent",
+        accidentHigh: "percent",
+        accidentVeryHigh: "percent",
+        groupLife: "percent",
+        holidayBonus: "months/year",
+        workingHours: "hours/month"
+      },
+      conditions: "TyEL-vaihtoehdot ovat mallin arvioita (perusmaksu ilman yhti\xF6kohtaista hoitokustannusta, keskiarvo, tilap\xE4inen). Tapaturma- ja ryhm\xE4henkivakuutus ovat sopimuskohtaisia. Lomaraha mallinnetaan puolen kuukausipalkan suuruisena, ei lakis\xE4\xE4teisen\xE4 etuna.",
+      periods: [
+        {
+          validFrom: "2026-01-01",
+          validUntil: "2026-12-31",
+          reviewedOn: "2026-09-05",
+          reviewDue: "2026-11-20",
+          sourceIds: ["tyel", "payroll"],
+          values: {
+            tyelBaseEmployer: 17.55,
+            tyelAverageEmployer: 17.1,
+            tyelTemporaryEmployer: 18.55,
+            accidentLow: 0.25,
+            accidentAverage: 0.51,
+            accidentHigh: 1.5,
+            accidentVeryHigh: 2.8,
+            groupLife: 0.06,
+            holidayBonus: 0.5,
+            workingHours: 158
+          }
+        }
+      ]
+    },
+    companySizes: {
+      kind: "statutory",
+      conditions: "Kokoluokka, toiminimen tilinp\xE4\xE4t\xF6svelvollisuus ja kirjanpitotapa ovat eri testej\xE4. Rajan saavuttaminen ei ole ylitys. Toiminimen tilinp\xE4\xE4t\xF6svelvollisuus: v\xE4hint\xE4\xE4n kaksi mikroyrityksen rajaa ylittyy sek\xE4 p\xE4\xE4ttyneell\xE4 ett\xE4 edelt\xE4v\xE4ll\xE4 tilikaudella; my\xF6s kalenterivuodesta poikkeava tilikausi edellytt\xE4\xE4 tilinp\xE4\xE4t\xF6st\xE4. Vakiintunut pienyritysluokka vaihtuu vasta kahden per\xE4kk\xE4isen tilikauden saman suuntaisen rajamuutoksen j\xE4lkeen (KILA 1982/2018, 2.2); yksi ylitysvuosi ei yksin poista pienyritysasemaa. Aiempi kokoluokka ja todellinen ensimm\xE4inen tilikausi ratkaistaan erikseen. Rekisterin 2026 kattavuus ei ole lain 605/2024 voimaantulo: uudet kokorajat ovat pakolliset 1.1.2025 alkaville tilikausille, valinnaiset 1.1.2024 alkaville. Kahdenkertaista kirjanpitoa edellytet\xE4\xE4n, jos v\xE4hint\xE4\xE4n kaksi sen omaa rajaa ylittyy p\xE4\xE4ttyneell\xE4 TAI edelt\xE4v\xE4ll\xE4 tilikaudella. Tilintarkastusvelvollisuus arvioidaan erikseen.",
+      units: {
+        soleTraderStatements: "euroa / henkil\xF6\xE4; katso avaimet",
+        smallCompany: "euroa / henkil\xF6\xE4; katso avaimet",
+        singleEntry: "euroa / henkil\xF6\xE4; katso avaimet"
+      },
+      periods: [
+        {
+          validFrom: "2026-01-01",
+          validUntil: null,
+          reviewedOn: "2026-09-06",
+          reviewDue: "2026-12-01",
+          sourceIds: [
+            "company-size",
+            "bookkeeping-act",
+            "bookkeeping-snapshot",
+            "small-company-transition"
+          ],
+          values: {
+            soleTraderStatements: {
+              assets: 45e4,
+              revenue: 9e5,
+              employees: 10
+            },
+            smallCompany: {
+              assets: 75e5,
+              revenue: 15e6,
+              employees: 50
+            },
+            singleEntry: {
+              assets: 1e5,
+              revenue: 2e5,
+              employees: 3
+            }
+          }
+        }
+      ]
+    }
+  }
+};
+
+// src/compliance/date-local.ts
+var DATE_LOCAL_SHAPE = /^\d{4}-\d{2}-\d{2}$/;
+function parseDateLocal(dateStr) {
+  if (!DATE_LOCAL_SHAPE.test(dateStr)) return new Date(Number.NaN);
+  const [y, m, d] = dateStr.split("-").map(Number);
+  if (y === void 0 || m === void 0 || d === void 0) return new Date(Number.NaN);
+  return new Date(y, m - 1, d);
+}
+function formatDateLocal(date5) {
+  const y = date5.getFullYear();
+  const m = String(date5.getMonth() + 1).padStart(2, "0");
+  const d = String(date5.getDate()).padStart(2, "0");
+  return `${y}-${m}-${d}`;
+}
+
+// src/compliance/purchase-vat-basis.ts
+var DAY_KINDS = /* @__PURE__ */ new Set([
+  "supply",
+  "advance_payment",
+  "continuous_period_end",
+  "continuous_year_end",
+  "customs_acceptance"
+]);
+var MONTH_KINDS = /* @__PURE__ */ new Set(["supply_month", "eu_acquisition_month"]);
+var CATEGORIES = /* @__PURE__ */ new Set([
+  "domestic",
+  "eu_goods",
+  "eu_services",
+  "non_eu_services",
+  "import",
+  "construction",
+  "scrap_metal"
+]);
+function isDay(value) {
+  if (typeof value !== "string") return false;
+  const date5 = parseDateLocal(value);
+  return !Number.isNaN(date5.getTime()) && formatDateLocal(date5) === value;
+}
+function isMonth(value) {
+  return typeof value === "string" && /^\d{4}-(0[1-9]|1[0-2])$/.test(value) && isDay(`${value}-01`);
+}
+function hasText(value, max = 500) {
+  return typeof value === "string" && value.trim().length > 0 && value.length <= max;
+}
+function purchaseVatBasisError(value, category) {
+  if (!CATEGORIES.has(category)) return "Valitse tunnettu oston ALV-k\xE4sittely.";
+  if (!value || typeof value !== "object" || Array.isArray(value))
+    return "Vahvista oston ALV-kannan peruste ennen kirjausta.";
+  const basis = value;
+  if (basis.version !== 1 || typeof basis.kind !== "string")
+    return "ALV-kannan peruste on puutteellinen tai sen versio ei ole tuettu.";
+  const dayKind = DAY_KINDS.has(basis.kind);
+  const monthKind = MONTH_KINDS.has(basis.kind);
+  const original = basis.kind === "original_document_rate";
+  if (!dayKind && !monthKind && !original) return "Valitse tunnettu ALV-kannan peruste.";
+  const keys = /* @__PURE__ */ new Set([
+    "version",
+    "kind",
+    "evidence_reference",
+    ...dayKind ? ["date"] : monthKind ? ["month"] : ["correction_reason"]
+  ]);
+  if (Object.keys(basis).some((key) => !keys.has(key)))
+    return "ALV-kannan perusteessa on ristiriitaisia tai tuntemattomia tietoja.";
+  if (!hasText(basis.evidence_reference, 2e3))
+    return "Yksil\xF6i ALV-kannan perusteen tosite tai muu selvitys (enint\xE4\xE4n 2000 merkki\xE4).";
+  if (dayKind && !isDay(basis.date)) return "Anna ALV-kannan perusteen todellinen p\xE4iv\xE4m\xE4\xE4r\xE4.";
+  if (monthKind && !isMonth(basis.month))
+    return "Anna ALV-kannan perusteen kuukausi muodossa VVVV-KK.";
+  if (original && !hasText(basis.correction_reason))
+    return "Kerro oikaisun syy ja yksil\xF6i alkuper\xE4inen tosite tai hyvitetty ajanjakso.";
+  if (!original) {
+    if (category === "eu_goods" !== (basis.kind === "eu_acquisition_month"))
+      return "EU-tavaraoston kanta m\xE4\xE4r\xE4ytyy yhteis\xF6hankinnan kohdistuskuukaudelta. Tarkista vastaanotto ja laskun saaminen.";
+    if (category === "import" !== (basis.kind === "customs_acceptance"))
+      return "Maahantuonnin kanta vaatii tulli-ilmoituksen hyv\xE4ksymisen perusteen. Tarkista tullausasiakirja.";
+  }
+  if (basis.kind === "continuous_year_end" && (!["eu_services", "non_eu_services"].includes(category) || !basis.date.endsWith("-12-31")))
+    return "Vuoden lopun peruste koskee yleiss\xE4\xE4nn\xF6n jatkuvaa ulkomaanpalvelua ilman tilityksi\xE4 tai maksuja; p\xE4iv\xE4ksi tulee 31.12.";
+  return null;
+}
+function purchaseVatRatesForBasis(basis) {
+  let from;
+  let until;
+  if ("date" in basis) from = until = basis.date;
+  if ("month" in basis) {
+    from = `${basis.month}-01`;
+    const first = parseDateLocal(from);
+    until = formatDateLocal(new Date(first.getFullYear(), first.getMonth() + 1, 0));
+  }
+  const periods = MCP_REGISTRY.rules.vat.periods.filter(
+    (period) => !from || period.validFrom <= from && (!period.validUntil || until !== void 0 && period.validUntil >= until)
+  );
+  return [
+    ...new Set(
+      periods.flatMap((period) => [
+        period.values.general,
+        period.values.reduced,
+        period.values.newspapers
+      ])
+    )
+  ].sort((a, b) => b - a);
+}
+function purchaseVatRateError(value, category, rate) {
+  const shape = purchaseVatBasisError(value, category);
+  if (shape) return shape;
+  if (!Number.isFinite(rate) || !purchaseVatRatesForBasis(value).includes(rate))
+    return "ALV-kanta ei vastaa annettua perustetta tai sen ajankohtaa ei ole tuetussa verokantahistoriassa. Tarkista tosite ja kanta.";
+  return null;
+}
+
 // src/accounts.ts
 var ACCOUNTS = {
   // ── Assets (2xxx) ──
@@ -39842,7 +40230,7 @@ var ACCOUNTS = {
 
 // src/compliance/vat-guard.ts
 var ALV_REGISTERED_SALE_REFUSAL = "This company is VAT-registered (ALV). A sale booked as a journal voucher never reaches the ALV report (fields 301-303 and 309), so Kirjapro refuses it. Create the sale with kirjapro_create_invoice, deliver it with kirjapro_send_invoice and record the payment with kirjapro_record_payment or bank matching.";
-var NOT_VAT_REGISTERED_PURCHASE_REFUSAL = 'This company is not VAT-registered (ALV), so it deducts no VAT on purchases: book the purchase gross with vatRate "0". A service bought from a foreign seller (in another EU country or outside the EU) still makes the company liable for the self-assessed VAT: tell the user to add it as a non-deductible row on the Ostojen ALV page of the Kirjapro web app, to book the same VAT as a voucher debiting the expense account and crediting 4210 (ALV-velka), for example with kirjapro_create_transaction, and to check whether the company must register for VAT. Customs (Tulli) collects the import VAT of such a company. If the company is VAT-registered, update its settings in the Kirjapro web app first.';
+var NOT_VAT_REGISTERED_PURCHASE_REFUSAL = "This company is not VAT-registered, so it cannot deduct VAT. General-rule services from a foreign supplier can still incur full buyer VAT: use kirjapro_book_purchase with reverseCharge, eu_services/non_eu_services, deductionPercent 0 and documented vatRateBasis, or the atomic purchase form in the web app. Do not add a separate VAT row or duplicate voucher. EU goods, construction and scrap-metal registration requirements need separate assessment; do not change ordinary registration settings merely to bypass this guard. Customs collects import VAT for a buyer outside the VAT register.";
 var REVERSE_CHARGE_CATEGORIES = [
   "eu_goods",
   "eu_services",
@@ -39852,8 +40240,8 @@ var REVERSE_CHARGE_CATEGORIES = [
   "scrap_metal"
 ];
 var REVERSE_CHARGE_CATEGORY_REQUIRED = "reverseChargeCategory is required: eu_goods (fields 305/313), eu_services (306/314), non_eu_services (301-303), import (304/310), construction or scrap_metal (318/320).";
-var REVERSE_CHARGE_RATE_REQUIRED = "A reverse-charge purchase needs the Finnish rate the buyer self-assesses (25.5, 13.5 or 10).";
-var PURCHASE_TEMPLATE_NOT_VAT_REGISTERED_REFUSAL = 'This company is not VAT-registered (ALV), so a purchase template with VAT (2320) cannot be used. Book the purchase gross with kirjapro_book_purchase and vatRate "0".';
+var REVERSE_CHARGE_RATE_REQUIRED = "A reverse-charge purchase needs the positive Finnish rate established by vatRateBasis, including applicable historical rates.";
+var PURCHASE_TEMPLATE_NOT_VAT_REGISTERED_REFUSAL = 'This company is not VAT-registered (ALV), so a purchase template with VAT (2320) cannot be used. Use kirjapro_book_purchase with the source VAT rate, its basis and deductionPercent 0; a genuinely exempt purchase uses vatRate "0".';
 function purchaseTemplateBatchRefusal(indexes) {
   return `Purchase templates with VAT (index ${indexes.join(", ")}) are booked one at a time with kirjapro_create_from_template or kirjapro_book_purchase so the VAT reaches the ALV report; nothing was written.`;
 }
@@ -39873,8 +40261,8 @@ async function readCompanyVat(supabase2, companyId2) {
 function splitVat(gross, vatRate) {
   if (vatRate === 0) return { net: roundCents(gross), vat: 0 };
   const net = roundCents(gross / (1 + vatRate / 100));
-  const vat = roundCents(gross - net);
-  return { net, vat };
+  const vat2 = roundCents(gross - net);
+  return { net, vat: vat2 };
 }
 function applyOverrides(entries, overrides) {
   if (!overrides) return entries;
@@ -39924,7 +40312,7 @@ async function validateAccountOverrides(overrides) {
 }
 function saleCashTemplate(revenueAccount, vatRate) {
   return (amount, opts) => {
-    const { net, vat } = splitVat(amount, vatRate);
+    const { net, vat: vat2 } = splitVat(amount, vatRate);
     const entries = [
       {
         accountNumber: ACCOUNTS.KASSA,
@@ -39933,11 +40321,11 @@ function saleCashTemplate(revenueAccount, vatRate) {
       },
       { accountNumber: revenueAccount, debitAmount: 0, creditAmount: net }
     ];
-    if (vat > 0) {
+    if (vat2 > 0) {
       entries.push({
         accountNumber: ACCOUNTS.ALV_VELKA,
         debitAmount: 0,
-        creditAmount: vat
+        creditAmount: vat2
       });
     }
     return applyOverrides(entries, opts?.accountOverrides);
@@ -39945,7 +40333,7 @@ function saleCashTemplate(revenueAccount, vatRate) {
 }
 function saleBankTemplate(revenueAccount, vatRate) {
   return (amount, opts) => {
-    const { net, vat } = splitVat(amount, vatRate);
+    const { net, vat: vat2 } = splitVat(amount, vatRate);
     const entries = [
       {
         accountNumber: ACCOUNTS.PANKKITILI,
@@ -39954,11 +40342,11 @@ function saleBankTemplate(revenueAccount, vatRate) {
       },
       { accountNumber: revenueAccount, debitAmount: 0, creditAmount: net }
     ];
-    if (vat > 0) {
+    if (vat2 > 0) {
       entries.push({
         accountNumber: ACCOUNTS.ALV_VELKA,
         debitAmount: 0,
-        creditAmount: vat
+        creditAmount: vat2
       });
     }
     return applyOverrides(entries, opts?.accountOverrides);
@@ -40023,7 +40411,7 @@ var TEMPLATES = [
     description: "Laskumyynti ALV 25,5% (myyntisaamiset)",
     vatRate: 25.5,
     expand: (amount, opts) => {
-      const { net, vat } = splitVat(amount, 25.5);
+      const { net, vat: vat2 } = splitVat(amount, 25.5);
       return applyOverrides(
         [
           {
@@ -40032,7 +40420,7 @@ var TEMPLATES = [
             creditAmount: 0
           },
           { accountNumber: ACCOUNTS.MYYNTI_25_5, debitAmount: 0, creditAmount: net },
-          { accountNumber: ACCOUNTS.ALV_VELKA, debitAmount: 0, creditAmount: vat }
+          { accountNumber: ACCOUNTS.ALV_VELKA, debitAmount: 0, creditAmount: vat2 }
         ],
         opts?.accountOverrides
       );
@@ -40045,11 +40433,11 @@ var TEMPLATES = [
     description: "Osto ALV 25,5% (pankkitililt\xE4)",
     vatRate: 25.5,
     expand: (amount, opts) => {
-      const { net, vat } = splitVat(amount, 25.5);
+      const { net, vat: vat2 } = splitVat(amount, 25.5);
       return applyOverrides(
         [
           { accountNumber: ACCOUNTS.OSTOT, debitAmount: net, creditAmount: 0 },
-          { accountNumber: ACCOUNTS.ALV_SAAMISET, debitAmount: vat, creditAmount: 0 },
+          { accountNumber: ACCOUNTS.ALV_SAAMISET, debitAmount: vat2, creditAmount: 0 },
           {
             accountNumber: ACCOUNTS.PANKKITILI,
             debitAmount: 0,
@@ -40066,11 +40454,11 @@ var TEMPLATES = [
     description: "Ulkopuolinen palvelu ALV 25,5%",
     vatRate: 25.5,
     expand: (amount, opts) => {
-      const { net, vat } = splitVat(amount, 25.5);
+      const { net, vat: vat2 } = splitVat(amount, 25.5);
       return applyOverrides(
         [
           { accountNumber: ACCOUNTS.OSTOT_PALVELUT, debitAmount: net, creditAmount: 0 },
-          { accountNumber: ACCOUNTS.ALV_SAAMISET, debitAmount: vat, creditAmount: 0 },
+          { accountNumber: ACCOUNTS.ALV_SAAMISET, debitAmount: vat2, creditAmount: 0 },
           {
             accountNumber: ACCOUNTS.PANKKITILI,
             debitAmount: 0,
@@ -40236,6 +40624,14 @@ async function preparePosting(params) {
   return { fiscalYearId, journalEntries: toJournalEntries(params.entries, accountResult) };
 }
 async function resolveAndCreatePurchase(params) {
+  for (const row of params.vatRows) {
+    const basisError = purchaseVatRateError(row.vat_rate_basis, row.category, row.vat_rate);
+    if (basisError) return toErrorContent(basisError);
+  }
+  const capability = await getSupabase().rpc("purchase_vat_contract_version");
+  if (capability.error || capability.data !== 1) return toErrorContent(
+    capability.error && capability.error.code !== "PGRST202" ? sanitizeDbError("ALV-perusteiden tarkistus ep\xE4onnistui", capability.error) : "Ostojen ALV-perusteiden p\xE4ivitys on viel\xE4 kesken. Yrit\xE4 uudelleen p\xE4ivityksen j\xE4lkeen."
+  );
   const prepared = await preparePosting(params);
   if ("isError" in prepared) return prepared;
   const { data, error: error61 } = await getSupabase().rpc("book_purchase_with_vat", {
@@ -40314,6 +40710,7 @@ function registerTemplateTools(server2) {
         amount: external_exports.number().finite().positive().max(1e9).describe("Gross amount in EUR"),
         description: external_exports.string().min(1).max(500).describe("Transaction description"),
         documentNumber: external_exports.string().optional().describe("Document/receipt number"),
+        vatRateBasis: PURCHASE_VAT_BASIS_SCHEMA.optional(),
         accountOverrides: external_exports.record(external_exports.string(), external_exports.string()).optional().describe('Account number swaps, e.g. {"2320": "2330"}'),
         idempotencyKey: IDEMPOTENCY_KEY_SCHEMA
       },
@@ -40350,10 +40747,11 @@ function registerTemplateTools(server2) {
             return toErrorContent(result.error);
           }
           const inputVat = template?.kind === "purchase" ? inputVatOf(result.entries) : 0;
-          if (inputVat !== 0 && alvRegistered === false) {
+          const recordsVat = template?.kind === "purchase" && inputVatOf(template.expand(100, { accountOverrides: params.accountOverrides })) !== 0;
+          if (recordsVat && alvRegistered === false) {
             return toErrorContent(PURCHASE_TEMPLATE_NOT_VAT_REGISTERED_REFUSAL);
           }
-          const createResult = inputVat !== 0 ? await resolveAndCreatePurchase({
+          const createResult = recordsVat ? await resolveAndCreatePurchase({
             fiscalYearId: params.fiscalYearId,
             transactionDate: params.transactionDate,
             description: params.description,
@@ -40362,6 +40760,7 @@ function registerTemplateTools(server2) {
             vatRows: [
               {
                 category: "domestic",
+                vat_rate_basis: params.vatRateBasis,
                 vat_rate: template?.vatRate ?? 0,
                 tax_base: roundCents(
                   result.entries.filter((e) => e.accountNumber !== ACCOUNTS.ALV_SAAMISET).reduce((sum, e) => sum + e.debitAmount, 0)
@@ -40419,10 +40818,7 @@ function registerTemplateTools(server2) {
       const vatPurchaseIndexes = params.transactions.map((tx, index) => {
         const template = TEMPLATE_MAP.get(tx.template);
         if (template?.kind !== "purchase") return -1;
-        const expanded = expandTemplate(tx.template, tx.amount, {
-          accountOverrides: tx.accountOverrides
-        });
-        return "entries" in expanded && inputVatOf(expanded.entries) !== 0 ? index : -1;
+        return inputVatOf(template.expand(100, { accountOverrides: tx.accountOverrides })) !== 0 ? index : -1;
       }).filter((index) => index >= 0);
       if (vatPurchaseIndexes.length > 0) {
         return toErrorContent(purchaseTemplateBatchRefusal(vatPurchaseIndexes));
@@ -40616,49 +41012,98 @@ function registerTemplateTools(server2) {
   );
 }
 
+// src/tools/bookings.ts
+import { randomUUID as randomUUID2 } from "node:crypto";
+
+// src/compliance/purchase-vat-allocation.ts
+function allocatePurchaseVat(net, vat2, deductionPercent) {
+  if (![net, vat2, deductionPercent].every(Number.isFinite) || net < 0 || vat2 < 0 || deductionPercent < 0 || deductionPercent > 100) {
+    throw new Error("V\xE4hennysosuuden on oltava 0\u2013100 % ja ostosummien v\xE4hint\xE4\xE4n nolla.");
+  }
+  const netCents = Math.round(net * 100);
+  const vatCents = Math.round(vat2 * 100);
+  const deductibleVatCents = Math.round(vatCents * deductionPercent / 100 + 1e-9);
+  const deductibleNetCents = Math.round(netCents * deductionPercent / 100 + 1e-9);
+  return {
+    deductibleVat: deductibleVatCents / 100,
+    nonDeductibleVat: (vatCents - deductibleVatCents) / 100,
+    deductibleNet: deductibleNetCents / 100,
+    nonDeductibleNet: (netCents - deductibleNetCents) / 100,
+    expense: (netCents + vatCents - deductibleVatCents) / 100,
+    gross: (netCents + vatCents) / 100
+  };
+}
+
 // src/compliance/rates.ts
+function periodForRule(rule, date5) {
+  const periods = MCP_REGISTRY.rules[rule].periods;
+  const period = periods.find(
+    (candidate) => candidate.validFrom <= date5 && (!candidate.validUntil || candidate.validUntil >= date5)
+  );
+  if (!period) throw new Error(`No verified ${rule} rule for ${date5}`);
+  return period;
+}
+var vat = periodForRule("vat", "2026-01-01").values;
+var payrollPeriod = periodForRule("payroll", "2026-01-01");
+var payroll = payrollPeriod.values;
+var estimates = periodForRule("payrollEstimates", "2026-01-01").values;
+var total = (employer) => Math.round((employer + payroll.tyelEmployee) * 100) / 100;
 var FINNISH_RATES_2026 = {
   year: 2026,
-  validFrom: "2026-01-01",
-  validUntil: "2026-12-31",
-  sourcesVerifiedAt: "2026-03-15",
-  source: "AVL 1501/1993, ETK 2026, Elo 2026, vero.fi 2026",
-  vat: {
-    standard: 25.5,
-    reduced: 13.5,
-    secondReduced: 10,
-    zero: 0
-  },
+  validFrom: payrollPeriod.validFrom,
+  validUntil: payrollPeriod.validUntil,
+  vat: { standard: vat.general, reduced: vat.reduced, secondReduced: vat.newspapers, zero: vat.zero },
   social: {
-    tyelEmployee: 7.3,
-    tyelEmployer: 17.55,
-    tyelEmployerAverage: 17.1,
-    tyelKeskimaarainen: 24.4,
-    tyelPerusmaksu: 24.85,
-    sotu: 1.91,
-    ttvEmployer: 0.31,
-    ttvEmployerLarge: 1.23,
-    ttvEmployerLargeThreshold: 2509500,
-    ttvEmployee: 0.89,
-    tapaturmaAverage: 0.51,
-    ryhmahenki: 0.06
-  }
-};
-function freshnessMeta(rates = FINNISH_RATES_2026, today = /* @__PURE__ */ new Date()) {
-  const validUntil = /* @__PURE__ */ new Date(`${rates.validUntil}T23:59:59Z`);
-  const msPerDay = 864e5;
-  const daysUntilExpiry = Math.ceil(
-    (validUntil.getTime() - today.getTime()) / msPerDay
-  );
+    tyelEmployee: payroll.tyelEmployee,
+    tyelEmployer: estimates.tyelBaseEmployer,
+    tyelEmployerAverage: estimates.tyelAverageEmployer,
+    tyelKeskimaarainen: total(estimates.tyelAverageEmployer),
+    tyelPerusmaksu: total(estimates.tyelBaseEmployer),
+    tyelTemporary: total(estimates.tyelTemporaryEmployer),
+    sotu: payroll.health,
+    ttvEmployer: payroll.unemploymentLower,
+    ttvEmployerLarge: payroll.unemploymentUpper,
+    ttvEmployerLargeThreshold: payroll.unemploymentThreshold,
+    ttvEmployee: payroll.unemploymentEmployee,
+    tapaturmaAverage: estimates.accidentAverage,
+    ryhmahenki: estimates.groupLife
+  }
+};
+function regulatoryFreshness(rule, today = /* @__PURE__ */ new Date()) {
+  const period = periodForRule(rule, "2026-01-01");
+  const day = helsinkiDateString(today);
+  const expired = period.validUntil !== null && day > period.validUntil;
   return {
-    published_at: rates.sourcesVerifiedAt,
-    valid_from: rates.validFrom,
-    valid_through: rates.validUntil,
-    sources_verified_at: rates.sourcesVerifiedAt,
-    stale: daysUntilExpiry < 0,
-    days_until_expiry: daysUntilExpiry
+    rule,
+    kind: MCP_REGISTRY.rules[rule].kind,
+    conditions: MCP_REGISTRY.rules[rule].conditions,
+    coverage_meaning: "Bundled registry coverage interval, not necessarily enactment or first legal effective date; check event/fiscal-year applicability separately",
+    valid_from: period.validFrom,
+    valid_through: period.validUntil,
+    sources_verified_at: period.reviewedOn,
+    review_due: period.reviewDue,
+    review_overdue: day > period.reviewDue,
+    stale: expired || day > period.reviewDue || day < period.validFrom,
+    expired,
+    not_yet_effective: day < period.validFrom,
+    days_until_expiry: period.validUntil === null ? null : Math.round(
+      (Date.parse(`${period.validUntil}T00:00:00Z`) - Date.parse(`${day}T00:00:00Z`)) / 864e5
+    ),
+    sources: period.sourceIds.map((id) => ({
+      id,
+      ...MCP_REGISTRY.sources[id]
+    }))
   };
 }
+var VAT_RATE_HISTORY = MCP_REGISTRY.rules.vat.periods.map((period) => ({
+  valid_from: period.validFrom,
+  valid_through: period.validUntil,
+  standard: period.values.general,
+  reduced: period.values.reduced,
+  second_reduced: period.values.newspapers,
+  note: "Rate amounts only: product categories changed separately, including on 1.1.2025. Select by supply, advance payment or original corrected event; do not apply current categories backwards."
+}));
+var COMPANY_SIZE_RULE = periodForRule("companySizes", "2026-01-01");
 
 // src/compliance/vat-settlement-date.ts
 var pad = (value) => String(value).padStart(2, "0");
@@ -40693,14 +41138,14 @@ function defaultSettlementDate(month, vatPeriod) {
 function expenseAccountWarning(account) {
   const first = account.trim().charAt(0);
   if (first && !"6789".includes(first)) {
-    return `expenseAccount "${account}" is outside the YSE 2017 expense range (6xxx materials/services, 7xxx\u20139xxx expenses). Verify it is really an expense account \u2014 booking a purchase to a non-expense account misclassifies the income statement.`;
+    return `expenseAccount "${account}" is outside the Kirjapro default expense range (6xxx materials/services, 7xxx\u20139xxx expenses). Verify it is really an expense account \u2014 booking a purchase to a non-expense account misclassifies the income statement.`;
   }
   return null;
 }
 function revenueAccountWarning(account) {
   const first = account.trim().charAt(0);
   if (first && first !== "5") {
-    return `revenueAccount "${account}" is outside the YSE 2017 revenue range (5xxx Liikevaihto). Verify it is really a revenue account \u2014 booking a sale to a non-revenue account misclassifies the income statement.`;
+    return `revenueAccount "${account}" is outside the Kirjapro default revenue range (5xxx Liikevaihto). Verify it is really a revenue account \u2014 booking a sale to a non-revenue account misclassifies the income statement.`;
   }
   return null;
 }
@@ -40715,21 +41160,24 @@ function registerBookingTools(server2) {
   server2.registerTool(
     "kirjapro_book_purchase",
     {
-      description: "Book a purchase (osto) with automatic VAT splitting. For a VAT-registered (ALV) company the VAT is recorded as a VAT fact, so it reaches field 307 (and the reverse-charge fields). Reverse charge (reverseCharge=true, with reverseChargeCategory) self-assesses the VAT for EU goods and services, services from outside the EU, import, construction and scrap metal. Entertainment (edustus, AVL 114\xA7) is booked gross. Statutorily non-deductible accounts (wages, insurance, interest, depreciation, taxes, representation) are refused with VAT: book them with vatRate 0. A company that is not VAT-registered books purchases gross with vatRate 0. Rate rules: food/restaurants 13.5%, insurance 0% (exempt), alcohol 25.5%.",
+      description: "Book a purchase (osto) with automatic VAT splitting and a confirmed event basis. For a VAT-registered (ALV) company the VAT fact is recorded with the voucher: deductible VAT reaches field 307 and full assessed reverse-charge VAT reaches its category fields. Reverse charge (reverseCharge=true, with reverseChargeCategory) self-assesses the VAT for EU goods and services, services from outside the EU, import, construction and scrap metal. Domestic entertainment (edustus, AVL 114\xA7) is booked gross. With reverseCharge=true and edustus=true the full buyer VAT is payable, deduction is zero and that VAT increases the expense. Statutorily non-deductible accounts cannot claim input VAT; a genuine exempt purchase uses vatRate 0, but reverse-charge liability must not be hidden by a zero rate. A non-registered company cannot deduct VAT; general-rule foreign services still incur buyer VAT and use deductionPercent 0. The import category records ONLY customs VAT on the documented full customs tax base, without another supplier expense/payment. Rate rules: food/restaurants 13.5%, insurance 0% (exempt), alcohol 25.5%.",
       inputSchema: {
         amount: external_exports.number().finite().positive().max(1e9).describe(
-          "EUR amount. Standard purchase: GROSS (VAT-inclusive) \u2014 VAT is split out of this. Reverse charge (reverseCharge=true): NET foreign-invoice amount \u2014 the foreign supplier does not charge Finnish VAT, so the parameter must be net. VAT is self-assessed on top per AVL 9\xA7 producing equal debit to ALV-saamiset and credit to ALV-velka. Entertainment (edustus=true): GROSS (full amount to expense, no VAT deduction per AVL 114\xA7)."
+          "EUR amount. Standard purchase: GROSS (VAT-inclusive) \u2014 VAT is split out of this. Reverse charge (reverseCharge=true): NET supplier amount; import instead uses the full customs tax base and records only tax. Buyer VAT is assessed on top. With edustus=true the expense includes that VAT, ALV-velka records it in full and there is no input VAT deduction; otherwise the deductionPercent chooses the deductible share. Domestic entertainment (edustus=true, reverseCharge=false): GROSS supplier amount, no input VAT deduction."
         ),
         description: external_exports.string().min(1).max(500).describe("Transaction description"),
-        date: ISO_DATE_SCHEMA.describe("Transaction date (YYYY-MM-DD)"),
-        vatRate: external_exports.enum(["25.5", "13.5", "10", "0"]).describe("Finnish VAT rate"),
+        date: ISO_DATE_SCHEMA.describe("Posting/reporting date (YYYY-MM-DD). Choose the lawful reporting period separately from vatRateBasis; this tool does not derive it."),
+        vatRate: external_exports.enum(["25.5", "13.5", "10", "0", "24", "14"]).describe("Finnish VAT rate on the source, including historical 24/14"),
+        vatRateBasis: PURCHASE_VAT_BASIS_SCHEMA.optional(),
+        deductionPercent: external_exports.number().finite().min(0).max(100).optional().describe("Deductible business-use share of original VAT, 0\u2013100. Default 100, or 0 for edustus/non-registered company. Separate private expenditure first."),
+        deductionReason: external_exports.string().trim().min(1).max(500).optional().describe("Required documented allocation/use basis if deduction is below 100%; edustus and non-registration provide their stated basis."),
         expenseAccount: external_exports.string().describe('Expense account number (e.g. "8080")'),
-        reverseCharge: external_exports.boolean().default(false).describe(`Reverse charge (k\xE4\xE4nnetty verovelvollisuus): D expense + D ${ACCOUNTS.ALV_SAAMISET} ALV-saamiset + C ${ACCOUNTS.ALV_VELKA} ALV-velka + C bank, with a VAT fact of reverseChargeCategory`),
+        reverseCharge: external_exports.boolean().default(false).describe(`Reverse charge (k\xE4\xE4nnetty verovelvollisuus): C ${ACCOUNTS.ALV_VELKA} for full assessed VAT and a VAT fact of reverseChargeCategory. With edustus=true, debit expense including non-deductible VAT; debit ${ACCOUNTS.ALV_SAAMISET} only for the deductible share and expense for the rest. Credit net supplier payment to bank/payable, except import: tax assessment only, no supplier payment`),
         reverseChargeCategory: external_exports.enum(REVERSE_CHARGE_CATEGORIES).optional().describe(
           "Required with reverseCharge: eu_goods (fields 305/313), eu_services (306/314), non_eu_services (services from outside the EU, 301-303), import (304/310), construction or scrap_metal (318/320)"
         ),
         supplierName: external_exports.string().max(200).optional().describe("Supplier name, stored on the VAT fact"),
-        edustus: external_exports.boolean().default(false).describe("Entertainment expense (AVL 114\xA7): 0% VAT deduction, full gross to expense"),
+        edustus: external_exports.boolean().default(false).describe("Entertainment expense (AVL 114\xA7): no input VAT deduction. Domestic supplier amount is gross; with reverseCharge=true supplier amount is net and self-assessed VAT is added to expense and VAT payable"),
         paymentAccount: external_exports.string().default(ACCOUNTS.PANKKITILI).describe(`Payment account (default "${ACCOUNTS.PANKKITILI}" Pankkitili)`),
         fiscalYearId: external_exports.string().uuid().optional().describe("Fiscal year UUID (auto-resolved if omitted)"),
         documentNumber: external_exports.string().optional().describe("Document/receipt number"),
@@ -40739,97 +41187,109 @@ function registerBookingTools(server2) {
       annotations: WRITE_ANNOTATIONS
     },
     async (params) => {
-      const rate = Number.parseFloat(params.vatRate);
-      const gross = roundCents(params.amount);
-      let entries;
-      let vatRows = [];
-      const companyVat = await readCompanyVat(getSupabase(), getCompanyId());
-      if ("isError" in companyVat) return companyVat;
-      if (!params.edustus && !companyVat.alvRegistered && (rate !== 0 || params.reverseCharge)) {
-        return toErrorContent(NOT_VAT_REGISTERED_PURCHASE_REFUSAL);
-      }
-      if (params.reverseCharge && !params.edustus) {
-        if (!params.reverseChargeCategory) return toErrorContent(REVERSE_CHARGE_CATEGORY_REQUIRED);
-        if (rate === 0) return toErrorContent(REVERSE_CHARGE_RATE_REQUIRED);
-      }
-      if (params.edustus) {
-        entries = [
-          { accountNumber: params.expenseAccount, debitAmount: gross, creditAmount: 0 },
-          { accountNumber: params.paymentAccount, debitAmount: 0, creditAmount: gross }
-        ];
-      } else if (params.reverseCharge) {
-        const vat = roundCents(gross * rate / 100);
-        entries = [
-          { accountNumber: params.expenseAccount, debitAmount: gross, creditAmount: 0 },
-          { accountNumber: ACCOUNTS.ALV_SAAMISET, debitAmount: vat, creditAmount: 0 },
-          // ALV-saamiset (input)
-          { accountNumber: ACCOUNTS.ALV_VELKA, debitAmount: 0, creditAmount: vat },
-          // ALV-velka (output)
-          { accountNumber: params.paymentAccount, debitAmount: 0, creditAmount: gross }
-        ];
-        vatRows = [
-          {
-            category: params.reverseChargeCategory ?? "eu_services",
-            vat_rate: rate,
-            tax_base: gross,
-            vat_amount: vat
-          }
-        ];
-      } else if (rate === 0) {
-        entries = [
-          { accountNumber: params.expenseAccount, debitAmount: gross, creditAmount: 0 },
-          { accountNumber: params.paymentAccount, debitAmount: 0, creditAmount: gross }
-        ];
-      } else {
-        const { net, vat } = splitVat(gross, rate);
-        entries = [
-          { accountNumber: params.expenseAccount, debitAmount: net, creditAmount: 0 },
-          { accountNumber: ACCOUNTS.ALV_SAAMISET, debitAmount: vat, creditAmount: 0 },
-          { accountNumber: params.paymentAccount, debitAmount: 0, creditAmount: gross }
-        ];
-        vatRows = [{ category: "domestic", vat_rate: rate, tax_base: net, vat_amount: vat }];
-      }
-      const purchaseAccountWarning = expenseAccountWarning(params.expenseAccount);
-      if (params.dryRun) {
-        return toDryRunResponse("kirjapro_book_purchase", {
+      const execute = async () => {
+        const rate = Number(params.vatRate);
+        const amount = roundCents(params.amount);
+        if (amount <= 0) return toErrorContent("Oston summan on oltava v\xE4hint\xE4\xE4n yksi sentti.");
+        const companyVat = await readCompanyVat(getSupabase(), getCompanyId());
+        if ("isError" in companyVat) return companyVat;
+        if (params.reverseCharge && !params.reverseChargeCategory) return toErrorContent(REVERSE_CHARGE_CATEGORY_REQUIRED);
+        if (params.reverseCharge && rate === 0) return toErrorContent(REVERSE_CHARGE_RATE_REQUIRED);
+        const category = params.reverseCharge ? params.reverseChargeCategory : "domestic";
+        const assessmentOnly = category === "import";
+        const percent = params.edustus || !companyVat.alvRegistered ? 0 : params.deductionPercent ?? 100;
+        if ((params.edustus || !companyVat.alvRegistered) && (params.deductionPercent ?? 0) > 0)
+          return toErrorContent("Edustuksesta tai rekister\xF6im\xE4tt\xF6m\xE4n yrityksen ostosta ei tehd\xE4 ALV-v\xE4hennyst\xE4. Korjaa v\xE4hennysosuus nollaksi.");
+        if (!companyVat.alvRegistered && params.reverseCharge && !["eu_services", "non_eu_services"].includes(category))
+          return toErrorContent(NOT_VAT_REGISTERED_PURCHASE_REFUSAL);
+        const reason = params.edustus ? "Edustuskulu, AVL 114 \xA7 1 mom. 3 kohta" : !companyVat.alvRegistered ? "Yritys ei ole arvonlis\xE4verovelvollinen" : params.deductionReason;
+        if (rate > 0 && percent < 100 && !reason)
+          return toErrorContent("Kirjoita v\xE4hennysosuuden jakoperuste. Yksityiskulut erotetaan erikseen.");
+        if (rate > 0) {
+          const basisError = purchaseVatRateError(params.vatRateBasis, category, rate);
+          if (basisError) return toErrorContent(basisError);
+        }
+        const basis = params.vatRateBasis;
+        const { net, vat: vat2 } = params.reverseCharge ? { net: amount, vat: roundCents(amount * rate / 100) } : splitVat(amount, rate);
+        const allocation = allocatePurchaseVat(net, vat2, percent);
+        const keepFacts = rate > 0 && (params.reverseCharge || companyVat.alvRegistered && !params.edustus);
+        const vatAllocation = percent > 0 && percent < 100 ? {
+          version: 1,
+          group_id: randomUUID2(),
+          net,
+          vat: vat2,
+          deduction_percent: percent,
+          reason
+        } : void 0;
+        const fact = {
+          category,
+          vat_rate: rate,
+          vat_rate_basis: basis,
+          ...vatAllocation ? { vat_allocation: vatAllocation } : {}
+        };
+        const vatRows = keepFacts ? [
+          ...percent > 0 ? [{ ...fact, tax_base: allocation.deductibleNet, vat_amount: allocation.deductibleVat, is_deductible: true }] : [],
+          ...percent < 100 ? [{ ...fact, tax_base: allocation.nonDeductibleNet, vat_amount: allocation.nonDeductibleVat, is_deductible: false, non_deductible_reason: reason }] : []
+        ].filter((row) => row.tax_base !== 0 || row.vat_amount !== 0) : [];
+        const expense = assessmentOnly ? allocation.nonDeductibleVat : allocation.expense;
+        const entries = [
+          { accountNumber: params.expenseAccount, debitAmount: expense, creditAmount: 0 },
+          { accountNumber: ACCOUNTS.ALV_SAAMISET, debitAmount: allocation.deductibleVat, creditAmount: 0 },
+          ...params.reverseCharge ? [{ accountNumber: ACCOUNTS.ALV_VELKA, debitAmount: 0, creditAmount: vat2 }] : [],
+          ...!assessmentOnly ? [{ accountNumber: params.paymentAccount, debitAmount: 0, creditAmount: params.reverseCharge ? net : amount }] : []
+        ].filter((entry) => entry.debitAmount !== 0 || entry.creditAmount !== 0);
+        if (entries.length < 2) return toErrorContent("Tositteen veron on oltava v\xE4hint\xE4\xE4n yksi sentti.");
+        const purchaseAccountWarning = expenseAccountWarning(params.expenseAccount);
+        const calculation = {
+          amount_basis: assessmentOnly ? "customs_tax_base" : params.reverseCharge ? "supplier_net" : "supplier_gross",
+          ...assessmentOnly ? {} : { supplier_amount: params.reverseCharge ? net : amount },
+          tax_base: net,
+          output_vat: params.reverseCharge ? vat2 : 0,
+          source_vat: vat2,
+          deductible_vat: allocation.deductibleVat,
+          expense_total: expense,
+          deduction_percent: percent,
+          ...reason ? { deduction_reason: reason } : {}
+        };
+        if (params.dryRun) return toDryRunResponse("kirjapro_book_purchase", {
           action: "book_purchase",
-          gross,
+          gross: amount,
           vat_rate: params.vatRate,
           description: params.description,
           date: params.date,
           entries,
-          ...vatRows.length > 0 && { vat_rows: vatRows },
-          ...purchaseAccountWarning && { account_warning: purchaseAccountWarning }
+          calculation,
+          ...params.reverseCharge ? { reverse_charge: calculation } : {},
+          ...vatRows.length ? { vat_rows: vatRows } : {},
+          ...purchaseAccountWarning ? { account_warning: purchaseAccountWarning } : {}
         });
-      }
+        const posting = {
+          fiscalYearId: params.fiscalYearId,
+          transactionDate: params.date,
+          description: params.description,
+          documentNumber: params.documentNumber,
+          entries
+        };
+        const result = vatRows.length ? await resolveAndCreatePurchase({ ...posting, vatRows, supplierName: params.supplierName }) : await resolveAndCreate(posting);
+        if ("isError" in result) return result;
+        return toResult({
+          message: assessmentOnly ? "Customs VAT assessment booked" : "Purchase booked",
+          transaction_id: result.id,
+          entries,
+          calculation,
+          ...params.reverseCharge ? { reverse_charge: calculation } : {},
+          ..."vatEntryIds" in result ? { vat_entry_ids: result.vatEntryIds } : {},
+          ...purchaseAccountWarning ? { warning: purchaseAccountWarning } : {}
+        });
+      };
+      if (params.dryRun) return execute();
       return withIdempotency(
         getSupabase(),
         getCompanyId(),
         "kirjapro_book_purchase",
         params.idempotencyKey,
         params,
-        async () => {
-          const posting = {
-            fiscalYearId: params.fiscalYearId,
-            transactionDate: params.date,
-            description: params.description,
-            documentNumber: params.documentNumber,
-            entries
-          };
-          const result = vatRows.length > 0 ? await resolveAndCreatePurchase({
-            ...posting,
-            vatRows,
-            supplierName: params.supplierName
-          }) : await resolveAndCreate(posting);
-          if ("isError" in result) return result;
-          return toResult({
-            message: "Purchase booked",
-            transaction_id: result.id,
-            entries,
-            ..."vatEntryIds" in result && { vat_entry_ids: result.vatEntryIds },
-            ...purchaseAccountWarning && { warning: purchaseAccountWarning }
-          });
-        }
+        execute
       );
     }
   );
@@ -40983,21 +41443,21 @@ function registerBookingTools(server2) {
           { accountNumber: params.revenueAccount, debitAmount: 0, creditAmount: gross }
         ];
       } else {
-        const { net: net2, vat: vat2 } = splitVat(gross, rate);
+        const { net: net2, vat: vat3 } = splitVat(gross, rate);
         entries = [
           { accountNumber: debitAccount, debitAmount: gross, creditAmount: 0 },
           { accountNumber: params.revenueAccount, debitAmount: 0, creditAmount: net2 },
-          { accountNumber: ACCOUNTS.ALV_VELKA, debitAmount: 0, creditAmount: vat2 }
+          { accountNumber: ACCOUNTS.ALV_VELKA, debitAmount: 0, creditAmount: vat3 }
         ];
       }
-      const { net, vat } = rate > 0 ? splitVat(gross, rate) : { net: gross, vat: 0 };
+      const { net, vat: vat2 } = rate > 0 ? splitVat(gross, rate) : { net: gross, vat: 0 };
       const saleAccountWarning = revenueAccountWarning(params.revenueAccount);
       if (params.dryRun) {
         return toDryRunResponse("kirjapro_book_sale", {
           action: "book_sale",
           gross,
           net,
-          vat,
+          vat: vat2,
           vat_rate: `${params.vatRate} %`,
           payment_type: params.paymentType,
           debit_account: debitAccount,
@@ -41027,7 +41487,7 @@ function registerBookingTools(server2) {
             transaction_id: result.id,
             gross,
             net,
-            vat,
+            vat: vat2,
             vat_rate: `${params.vatRate} %`,
             payment_type: params.paymentType,
             debit_account: debitAccount,
@@ -41162,6 +41622,7 @@ function registerOfferTools(server2) {
             "reverse_scrap",
             "reverse_eu_service",
             "export_outside_eu",
+            "service_outside_eu",
             "intra_eu_goods",
             "exempt_healthcare",
             "exempt_social_welfare",
@@ -41169,7 +41630,7 @@ function registerOfferTools(server2) {
             "exempt_financial",
             "exempt_insurance",
             "exempt_other"
-          ]).optional().describe("Structured VAT treatment. Required when VAT rate is 0.")
+          ]).optional().describe("Structured VAT treatment. Required when VAT rate is 0. service_outside_eu is ONLY for AVL 65 general-rule B2B services: verify business use, evidence of buyer status and receiving establishment outside the EU; special place-of-supply services are excluded. Check foreign buyer liability and invoice notes. PDF delivery only; e-invoice delivery is blocked.")
         })).min(1).max(MAX_DOCUMENT_LINES).describe(`Line items (max ${MAX_DOCUMENT_LINES})`),
         idempotencyKey: IDEMPOTENCY_KEY_SCHEMA
       },
@@ -41238,7 +41699,7 @@ function registerOfferTools(server2) {
             const enteredTotal = roundCents(line.quantity * line.unitPrice);
             const vatAmount = params.priceEntryMode === "vat_inclusive" && vatRate > 0 ? roundCents(enteredTotal * vatRate / (100 + vatRate)) : roundCents(enteredTotal * (vatRate / 100));
             const subtotal2 = params.priceEntryMode === "vat_inclusive" && vatRate > 0 ? roundCents(enteredTotal - vatAmount) : enteredTotal;
-            const total2 = params.priceEntryMode === "vat_inclusive" && vatRate > 0 ? enteredTotal : roundCents(subtotal2 + vatAmount);
+            const total3 = params.priceEntryMode === "vat_inclusive" && vatRate > 0 ? enteredTotal : roundCents(subtotal2 + vatAmount);
             return {
               line_number: i + 1,
               description: line.description,
@@ -41256,12 +41717,12 @@ function registerOfferTools(server2) {
               eu_goods_transport_confirmed: params.euGoodsTransportConfirmed,
               subtotal: subtotal2,
               vat_amount: vatAmount,
-              total: total2
+              total: total3
             };
           });
           const subtotal = roundCents(calculatedLines.reduce((s, l) => s + l.subtotal, 0));
           const vatTotal = roundCents(calculatedLines.reduce((s, l) => s + l.vat_amount, 0));
-          const total = roundCents(subtotal + vatTotal);
+          const total2 = roundCents(subtotal + vatTotal);
           const { data: offerId, error: rpcError } = await supabase2.rpc("create_offer_with_lines", {
             p_company_id: companyId2,
             p_customer_id: params.customerId || null,
@@ -41275,7 +41736,7 @@ function registerOfferTools(server2) {
             p_notes: params.notes || null,
             p_subtotal: subtotal,
             p_vat_total: vatTotal,
-            p_total: total,
+            p_total: total2,
             p_lines: calculatedLines
           });
           if (rpcError) {
@@ -41289,7 +41750,7 @@ function registerOfferTools(server2) {
             title: params.title,
             subtotal,
             vat_total: vatTotal,
-            total,
+            total: total2,
             lines: calculatedLines
           });
         }
@@ -42351,7 +42812,7 @@ var VAT_RATE_METADATA = [
   { rate: FINNISH_RATES_2026.vat.reduced, label: "Alennettu verokanta", description: "Food, animal feed, restaurants, transport, accommodation, books, medicine, sports, culture, performing artists, sanitary products, broadcasting (from 1.1.2026, was 14%)", basis: "AVL 85\xA7, 85a\xA7" },
   { rate: FINNISH_RATES_2026.vat.secondReduced, label: "Lehdet ja aikakauslehdet", description: "Newspapers and magazines (print and digital) only", basis: "AVL 85a\xA7" },
   { rate: FINNISH_RATES_2026.vat.zero, label: "Nollaverokanta", description: "Exports (AVL 70\xA7), intra-EU B2B supplies (AVL 72a\xA7), vessels, international transport. Input VAT deductible", basis: "AVL 55-72h\xA7" },
-  { rate: null, label: "Verovapaat myynnit", description: "Healthcare (AVL 34-36\xA7), education (AVL 39-40\xA7), financial services (AVL 41-42\xA7), insurance (AVL 44\xA7). NO input VAT deduction", basis: "AVL 34-44\xA7" }
+  { rate: null, label: "Verovapaat myynnit", description: "Healthcare (AVL 34-36\xA7), education (AVL 39-40\xA7), financial services (AVL 41-42\xA7), insurance (AVL 44\xA7). Normally no input VAT deduction; assess statutory refund exceptions separately", basis: "AVL 34-44\xA7" }
 ];
 function registerSchemaResources(server2) {
   server2.registerResource(
@@ -42373,7 +42834,7 @@ function registerSchemaResources(server2) {
     "vat-rates",
     "kirjapro://vat-rates",
     {
-      description: "Finnish VAT rates (2026). Rates: 25.5% (general), 13.5% (food/restaurants/books/medicine/transport/accommodation/sports), 10% (newspapers/magazines only), 0% (exports/vessels \u2014 input VAT deductible), exempt (healthcare/education/finance/insurance \u2014 NO input VAT deduction).",
+      description: "Finnish VAT rates (2026). Rates: 25.5% (general), 13.5% (food/restaurants/books/medicine/transport/accommodation/sports), 10% (newspapers/magazines only), 0% (exports/vessels \u2014 input VAT deductible), exempt (normally no input VAT deduction; statutory refund exceptions apply).",
       mimeType: "application/json"
     },
     async (uri) => ({
@@ -42382,7 +42843,7 @@ function registerSchemaResources(server2) {
         mimeType: "application/json",
         text: JSON.stringify({
           rates: VAT_RATE_METADATA,
-          _meta: freshnessMeta(FINNISH_RATES_2026)
+          _meta: regulatoryFreshness("vat")
         })
       }]
     })
@@ -42463,6 +42924,9 @@ function registerCompanyResources(server2) {
 }
 
 // src/resources/compliance.ts
+var exampleOutputVat = FINNISH_RATES_2026.vat.standard;
+var exampleDeductibleVat = roundCents(exampleOutputVat * 0.6);
+var exampleNonDeductibleVat = roundCents(exampleOutputVat - exampleDeductibleVat);
 var VAT_COMPLIANCE = {
   rates: {
     current_year: FINNISH_RATES_2026.year,
@@ -42472,40 +42936,40 @@ var VAT_COMPLIANCE = {
     zero: { rate: FINNISH_RATES_2026.vat.zero, finnish: "Nollaverokanta", basis: "AVL 55-72h\xA7", examples: "Exports outside EU, intra-community supplies, vessels (sale/rental/chartering), international transport" },
     exempt: { rate: null, finnish: "Verovapaat myynnit", basis: "AVL 34-44\xA7", examples: "Healthcare (AVL 34-36\xA7), education (AVL 39-40\xA7), financial services (AVL 41-42\xA7), insurance (AVL 44\xA7), social services (AVL 37-38\xA7), real estate transfers (AVL 27-28\xA7)" }
   },
-  rate_history: [
-    { period: "1.1.2026 \u2192", standard: FINNISH_RATES_2026.vat.standard, reduced: FINNISH_RATES_2026.vat.reduced, second_reduced: FINNISH_RATES_2026.vat.secondReduced, note: "Reduced rate unified from 14% \u2192 13.5%" },
-    { period: "1.9.2024 \u2192 31.12.2025", standard: 25.5, reduced: 14, second_reduced: 10, note: "Standard raised from 24% \u2192 25.5%" },
-    { period: "1.1.2013 \u2192 31.8.2024", standard: 24, reduced: 14, second_reduced: 10 }
-  ],
+  rate_history: VAT_RATE_HISTORY,
+  historical_rates: "Choose the rate from delivery/performance, or receipt of an advance payment. A 2025 supply or a 2025 advance can carry 14% on a 2026 document. Genuine credits and bad-debt adjustments retain the original rate. A return period is not a rate-selection date. Preserve historical facts.",
+  deduction_preconditions: "Deduct only VAT legally due on a purchase for deduction-entitled activity, supported by the invoice and actual use. A business expense is not automatically VAT-deductible. Exempt activity, private use and AVL 114 restrictions are assessed separately; use the actual deductible share.",
   deduction_rules: [
-    { type: "Edustuskulut (entertainment)", vat_deduction: "0%", income_tax: "50%", basis: "AVL 114\xA7", booking: "Full gross to expense, NO ALV-saamiset entry" },
-    { type: "Neuvottelukulut (meetings)", vat_deduction: "100%", income_tax: "100%", basis: "AVL 102\xA7", booking: "Normal VAT split" },
-    { type: "Henkil\xF6st\xF6kulut (staff events)", vat_deduction: "100%", income_tax: "100%", basis: "AVL 102\xA7", booking: "Normal VAT split" },
-    { type: "Insurance premiums", vat_deduction: "0% (exempt)", income_tax: "100%", basis: "AVL 44\xA7", booking: "Full gross to expense, no VAT (vakuutusmaksuvero is separate)" },
-    { type: "Healthcare (staff)", vat_deduction: "0% (exempt)", income_tax: "100%", basis: "AVL 34-36\xA7" },
-    { type: "Financial services", vat_deduction: "0% (exempt)", income_tax: "100%", basis: "AVL 41-42\xA7" },
-    { type: "Henkil\xF6auto (passenger car M1)", vat_deduction: "100% if exclusive business use, 0% if ANY private use (incl. commuting)", income_tax: "Proportional", basis: "AVL 114\xA7 1 mom 4 kohta", booking: "Ajop\xE4iv\xE4kirja (mileage logbook) required as proof" },
-    { type: "Pakettiauto/kuorma-auto (van N1+)", vat_deduction: "Proportional to business use", income_tax: "Proportional", basis: "AVL 102\xA7, 117\xA7" },
-    { type: "Markkinointitilaisuudet (marketing events)", vat_deduction: "100%", income_tax: "100%", basis: "AVL 102\xA7, KHO 2013:63", booking: "Product launches, trade shows \u2014 NOT client entertainment" }
+    { type: "Edustuskulut (entertainment)", vat_deduction: "0%", income_tax: "50% under EVL; different tax regimes require their own assessment", basis: "AVL 114 \xA7; EVL 8 \xA7 1 mom 8 kohta", booking: "Full gross to expense, NO ALV-saamiset entry" },
+    { type: "Neuvottelukulut (meetings)", vat_deduction: "Deduction-entitled business share; reasonable ordinary refreshments, not entertainment", income_tax: "Assess business purpose and nature separately", basis: "AVL 102, 114 and 117 \xA7", booking: "Keep participants, purpose and programme; the account label alone proves nothing" },
+    { type: "Henkil\xF6st\xF6kulut (staff events)", vat_deduction: "Deduction-entitled share of a genuine employer-organised joint event for all staff or an entire unit", income_tax: "Assess business purpose and any employee benefit separately", basis: "AVL 102, 117 \xA7; KHO 2015:98", booking: "No mandatory business programme. Private benefits and mixed activity need separate assessment" },
+    { type: "Insurance premiums", vat_deduction: "No VAT to deduct when the insurance service is exempt", income_tax: "Depends on insurance and business purpose", basis: "AVL 44 \xA7", booking: "Do not extract input VAT from vakuutusmaksuvero; separately taxable services require their own classification" },
+    { type: "Healthcare (staff)", vat_deduction: "No VAT on healthcare satisfying the exemption conditions", income_tax: "Assess occupational healthcare and other benefit rules separately", basis: "AVL 34\u201336 \xA7" },
+    { type: "Financial services", vat_deduction: "No VAT on exempt financial services; software and technical services may be taxable", income_tax: "Assess expense and business purpose separately", basis: "AVL 41\u201342 \xA7", booking: "Classify the invoiced service, not the supplier brand. A payment processor can invoice both exempt and taxable services" },
+    { type: "Henkil\xF6auto (passenger car M1)", vat_deduction: "Ordinary company car: exclusive deduction-entitled use required; any private, commuting or other non-deductible use removes the deduction", income_tax: "Separate business-use assessment", basis: "AVL 114 \xA7 1 mom 5 kohta and 2 mom", exceptions: "Resale, rental, professional passenger transport and driving tuition: deductible use under those exceptions can remain proportional. Other business use is not automatically deductible when private use also occurs", booking: "Mileage log or other reliable equivalent evidence" },
+    { type: "Pakettiauto/kuorma-auto (van N1+)", vat_deduction: "Proportional to deduction-entitled use; excludes exempt business and private use", income_tax: "Separate business-use assessment", basis: "AVL 102, 117 \xA7" },
+    { type: "Markkinointitilaisuudet (marketing events)", vat_deduction: "Deduction-entitled marketing programme and ordinary incidental hospitality; entertainment parts are not deductible", income_tax: "Assess the actual programme and purpose", basis: "AVL 102, 114, 117 \xA7; KHO 2013:63\u201365", booking: "Allocate mixed events by content and participants; an invitation-only event is not automatically entertainment" }
   ],
   reverse_charge: {
-    rule: "Buyer self-assesses both output and input VAT. Applies to: (1) foreign B2B providers not charging Finnish VAT, (2) domestic construction services, (3) metal scrap, (4) emissions allowances, (5) investment gold",
+    rule: "Buyer assesses output VAT only when the relevant reverse-charge conditions apply. Input VAT deduction is a separate test. A foreign invoice without Finnish VAT is not by itself proof of reverse charge: check place of supply, supplier establishment and applicable registration/exemptions.",
     basis: "AVL 8a-8d\xA7, 9\xA7, 65\xA7; EU VAT Directive Art. 196, Art. 199",
     scenarios: [
-      { type: "Foreign B2B", basis: "AVL 9\xA7", note: "Most common: EU and non-EU service providers" },
-      { type: "Construction services", basis: "AVL 8c\xA7", note: 'Since 1.4.2011. Buyer must itself sell/rent construction services "not just occasionally". Regular company commissioning renovation: NO reverse charge' },
+      { type: "Foreign B2B", basis: "AVL 9, 65 \xA7", note: "General-rule services received by a business establishment in Finland from an eligible foreign seller; special place-of-supply rules and the seller\u2019s Finnish establishment can change treatment" },
+      { type: "Construction services", basis: "AVL 8c\xA7", note: 'Since 1.4.2011. Buyer must itself sell/rent construction services "not just occasionally". An ordinary buyer commissioning renovation does not qualify under this domestic construction rule alone; foreign-seller reverse charge under AVL 9 \xA7 is a separate test' },
       { type: "Metal scrap and waste", basis: "AVL 8d\xA7", note: "Since 1.1.2015. Between VAT-registered entities" },
       { type: "Emissions allowances", basis: "AVL 8b\xA7", note: "Greenhouse gas emission allowances" },
       { type: "Investment gold", basis: "AVL 8a\xA7", note: "Taxable investment gold, gold materials, gold semi-finished products" }
     ],
-    booking: "4 entries: D expense + D ALV-saamiset + C bank + C ALV-velka (k\xE4\xE4nnetty)",
-    note: "Net VAT effect is zero but BOTH must be reported on ALV-ilmoitus. Invoice must NOT show VAT rate or VAT amount",
+    booking: "D expense/asset for net amount plus non-deductible self-assessed VAT; D ALV-saamiset only for deductible VAT; C bank/payable for supplier amount; C ALV-velka for full self-assessed VAT. Use the canonical VAT purchase command, not unlinked VAT account rows.",
+    note: "Net VAT effect is zero only with a full deduction. Report the full assessed VAT and only the deductible share. The seller does not charge VAT on a reverse-charge invoice; this does not remove the buyer\u2019s VAT liability.",
+    implementation_limits: "The MCP purchase shortcut currently has no deduction-share parameter and does not support partial-deduction reverse charge. Do not use its default full deduction for that case: this example describes the accounting rule, not an added tool capability.",
+    example: { net_purchase: 100, rate: FINNISH_RATES_2026.vat.standard, deductible_share: "60%", output_vat: exampleOutputVat, deductible_vat: exampleDeductibleVat, non_deductible_vat: exampleNonDeductibleVat, expense: roundCents(100 + exampleNonDeductibleVat), payable_vat: exampleNonDeductibleVat },
     omavero_fields: "EU goods: 305 (VAT) / 313 (base); EU services: 306 / 314; services from outside the EU: VAT in 301-303 by rate (no base field); imports: 304 / 310; domestic construction/scrap purchases: 318 / 320, sales 319. The deductible part of each is in 307."
   },
   common_mistakes: [
-    "Food/coffee at 25.5% \u2014 should be 13.5% (AVL 85\xA7)",
-    "Train ticket at 10% \u2014 should be 13.5% (transport = reduced rate)",
-    "Using 14% after 1.1.2026 \u2014 rate changed to 13.5%",
+    "For a qualifying domestic food/coffee supply in 2026, use the current reduced rate, not the standard rate; original events and advances can use an earlier rate",
+    "For a domestic passenger-transport supply in 2026, use the current reduced rate; older supplies, advances and credits retain their event-date rate",
+    "Replacing a historical 14% rate merely because the document or return is dated in 2026 \u2014 retain the original supply/advance/credit treatment",
     "Restaurant alcohol at 13.5% \u2014 alcohol is 25.5% even at restaurants",
     "Newspaper/magazine at 13.5% \u2014 periodicals are 10%",
     "Splitting VAT from insurance premium \u2014 insurance is VAT-exempt, not zero-rated",
@@ -42519,40 +42983,44 @@ var INVOICE_REQUIREMENTS = {
   mandatory_fields: [
     { kohta: 1, field: "Laskun antamisp\xE4iv\xE4", english: "Invoice date", status: "implemented", relevance: "always" },
     { kohta: 2, field: "Juokseva tunniste", english: "Sequential invoice number", status: "implemented", relevance: "always", note: "Gaps must be detectable per Vero requirement" },
-    { kohta: 3, field: "Myyj\xE4n ALV-tunniste", english: "Seller VAT ID (FI + Y-tunnus)", status: "implemented", relevance: "always", note: "Y-tunnus always required; FI-format strictly mandatory for EU cross-border" },
+    { kohta: 3, field: "Myyj\xE4n ALV-tunniste", english: "Seller VAT ID (FI + Y-tunnus)", status: "implemented", relevance: "conditional", note: "Y-tunnus identifies the Finnish business on business documents. Use the applicable VAT registration identifier; FI-format is required for the intra-EU transactions specified by Vero 5.1.3. Do not present an unregistered seller as VAT-registered" },
     { kohta: 4, field: "Ostajan ALV-tunniste", english: "Buyer VAT ID", status: "implemented", relevance: "conditional", note: "Required for reverse charge and EU B2B" },
     { kohta: 5, field: "Myyj\xE4n ja ostajan nimi ja osoite", english: "Names and addresses", status: "implemented", relevance: "always" },
     { kohta: 6, field: "Tavaroiden/palvelujen kuvaus ja m\xE4\xE4r\xE4", english: "Description and quantity", status: "implemented", relevance: "always" },
     { kohta: 7, field: "Toimitusp\xE4iv\xE4 / suoritusp\xE4iv\xE4", english: "Delivery date", status: "partial", relevance: "conditional", note: "NOT required when same as invoice date (Vero.fi 5.1.7). Required when different" },
     { kohta: 8, field: "Veron peruste, yksikk\xF6hinta, alennukset", english: "Tax base, unit price, discounts", status: "implemented", relevance: "always" },
-    { kohta: 9, field: "Verokanta", english: "VAT rate", status: "implemented", relevance: "always" },
-    { kohta: 10, field: "Suoritettavan veron m\xE4\xE4r\xE4", english: "VAT amount", status: "implemented", relevance: "always" },
-    { kohta: 11, field: "Merkint\xE4 verottomuudesta", english: "Tax exemption notation", status: "gap", relevance: "conditional", note: 'Simple "Veroton myynti" suffices. Citing AVL section is recommended but not mandatory (Vero.fi 5.1.11)' },
-    { kohta: 12, field: "Merkint\xE4 k\xE4\xE4nnetyst\xE4 verovelvollisuudesta", english: "Reverse charge notation", status: "gap", relevance: "conditional", note: '"K\xE4\xE4nnetty verovelvollisuus" phrase is mandatory. Legal basis citation is recommended, not required' },
+    { kohta: 9, field: "Verokanta", english: "VAT rate", status: "implemented", relevance: "conditional", note: "State each applicable rate when the seller owes VAT. Do not state a VAT rate on a reverse-charge invoice (Vero 5.1.9)" },
+    { kohta: 10, field: "Suoritettavan veron m\xE4\xE4r\xE4", english: "VAT amount", status: "implemented", relevance: "conditional", note: "State VAT payable by the seller; do not state a VAT amount on a reverse-charge or qualifying margin-scheme invoice. An unregistered seller must not state VAT/rate; pending registration has the explicit Vero 5.1.10 notation exception" },
+    { kohta: 11, field: "Merkint\xE4 verottomuudesta", english: "Tax exemption notation", status: "implemented_for_supported_treatments", relevance: "conditional", note: 'PDF and supported Finvoice categories render stored VAT notes. Simple "Veroton myynti" suffices. Citing AVL section is recommended but not mandatory (Vero.fi 5.1.11)' },
+    { kohta: 12, field: "Merkint\xE4 k\xE4\xE4nnetyst\xE4 verovelvollisuudesta", english: "Reverse charge notation", status: "implemented_for_supported_treatments", relevance: "conditional", note: 'PDF and Finvoice render the stored reverse-charge note. "K\xE4\xE4nnetty verovelvollisuus" phrase is mandatory. Legal basis citation is recommended, not required' },
     { kohta: 13, field: "Merkint\xE4 itselaskutuksesta", english: "Self-billing notation", status: "n/a", relevance: "situational", note: "When buyer issues invoice on seller behalf" },
     { kohta: 14, field: "Uuden kuljetusv\xE4lineen tiedot", english: "New means of transport details", status: "n/a", relevance: "situational" },
     { kohta: 15, field: "Voittomarginaalij\xE4rjestelm\xE4", english: "Margin scheme (used goods)", status: "n/a", relevance: "situational" },
     { kohta: 16, field: "Voittomarginaalij\xE4rjestelm\xE4 \u2014 matkatoimistot", english: "Margin scheme (travel agents)", status: "n/a", relevance: "situational" },
     { kohta: 17, field: "Verollisen sijoituskullan myynti", english: "Taxable investment gold", status: "n/a", relevance: "situational" },
-    { kohta: 18, field: "Viittaus alkuper\xE4iseen laskuun", english: "Credit note reference (muutoslasku)", status: "not_implemented", relevance: "conditional", note: "Only mandatory requirement: unambiguous reference to original invoice" }
+    { kohta: 18, field: "Viittaus alkuper\xE4iseen laskuun", english: "Credit note reference (muutoslasku)", status: "implemented", relevance: "conditional", note: "Credit-note PDF and Finvoice include original invoice number and date; identify the changes as well as the original invoice (AVL 209 e \xA7 18 kohta)" }
   ],
   simplified_invoice: {
     threshold: 400,
-    note: "Invoices \u2264 400 \u20AC may use simplified format (AVL 209 f \xA7). Also: retail to consumers, restaurant/catering, passenger transport \u2014 regardless of amount"
+    note: "Gross invoice total \u2264 400 \u20AC. Also qualifying retail/near-exclusive consumer sales, restaurant/catering and passenger transport (not services bought for resale), and parking-meter or similar machine receipts. Not available for intra-EU goods supplies, distance sales or another EU state\u2019s reverse-charge supplies (AVL 209 f \xA7).",
+    required: ["Issue date", "Seller name and VAT identifier", "Quantity/type of goods or type of service", "VAT amount or tax base by rate", "For a correction: original invoice reference and the changed information"]
   },
   muutoslasku: {
-    status: "not_implemented",
-    mandatory: "Unambiguous reference to original invoice (number or period)",
-    recommended: "Hyvityslasku label, reason for credit, same numbering sequence \u2014 common practice, not legally mandated"
+    status: "implemented",
+    mandatory: "Unambiguous reference to the original invoice and the information being changed (AVL 209 e \xA7 18 kohta)",
+    recommended: "Label and reason help interpretation. A separate systematic credit-note numbering series is allowed; the original rate is preserved.",
+    implementation: "Canonical credit-note flow, SPA and server PDF original reference, and Finvoice OriginalInvoiceNumber/OriginalInvoiceDate. service_outside_eu PDF is supported; its Finvoice O category remains blocked pending complete validation."
   }
 };
 var FILING_DEADLINES = {
   vat_filing: {
     thresholds: [
-      { revenue: "< 30,000 \u20AC", periods: ["monthly", "quarterly", "annually"], note: "Annual: deadline last day of February of following year (28.2 or 29.2 in leap year)" },
-      { revenue: "30,000\u2013100,000 \u20AC", periods: ["monthly", "quarterly"], note: "Quarterly: 12th of 2nd month after quarter" },
+      { revenue: "\u2264 30,000 \u20AC", periods: ["monthly", "quarterly", "annually"], note: "Annual: deadline last day of February of following year (28.2 or 29.2 in leap year)" },
+      { revenue: "> 30,000 and \u2264 100,000 \u20AC", periods: ["monthly", "quarterly"], note: "Quarterly: 12th of 2nd month after quarter" },
       { revenue: "> 100,000 \u20AC", periods: ["monthly"], note: "Monthly: 12th of 2nd month after reporting month" }
     ],
+    eligibility: "Calendar-year turnover or equivalent revenue, including foreign turnover. Monthly is the default. A longer period requires eligibility and registration/application; follow the Tax Administration decision and its effective date. Do not switch from turnover alone. Primary production and visual artists have separate rules.",
+    calendar: "When a due date falls on a weekend or Finnish holiday, use the next permitted business day. Shortened transition periods can have their own due date.",
     monthly_example: "January 2026 VAT \u2192 deadline 12.3.2026",
     quarterly_deadlines: {
       Q1: "12.5",
@@ -42562,24 +43030,24 @@ var FILING_DEADLINES = {
     }
   },
   tyel: {
-    monthly_report: "5th of following month \u2192 pension company",
-    payment: "20th of following month \u2192 pension company"
+    monthly_report: "Report earnings and pension-insurance details to Tulorekisteri within 5 calendar days after each payday; the pension company receives the data from the register",
+    payment: "Pay the pension insurer\u2019s invoice by its agreed due date. For example, Ilmarinen normally uses the last day of the month after payday; a later agreed date can include insurance premium interest. No universal 20th-day TyEL deadline"
   },
   tulorekisteri: {
     palkkatietoilmoitus: "5 calendar days from payment date \u2192 Tulorekisteri",
     tyonantajan_erillisilmoitus: "5th of following month \u2192 Tulorekisteri (sotu totals)"
   },
-  sairausvakuutusmaksu_payment: "12th of following month \u2192 Vero (OmaVero, oma-aloitteinen)",
+  sairausvakuutusmaksu_payment: "Monthly employer period: 12th of the month after payday; an approved quarterly employer period uses the 12th of the month after the quarter. Reporting to Tulorekisteri still follows its own deadlines; apply business-day adjustment",
   tilinpaatos: "4 months from fiscal year end (KPL 3:6)",
   prh_filing: "8 months from fiscal year end (OYL 8:10)",
   pienyrittaja: {
     threshold: 2e4,
-    note: "Revenue under 20,000 \u20AC/year: no VAT registration obligation (from 1.1.2025, was 15,000 \u20AC)",
-    alarajahuojennus: "REMOVED from 1.1.2025 \u2014 hard threshold, no progressive relief"
+    note: "From 1.1.2025: qualifying domestic small-business sales can be exempt if turnover is at most 20,000 \u20AC in both the current and preceding calendar year. Registration begins at the sale crossing the current-year threshold, including that whole sale. Voluntary registration and special purchase/import obligations are separate; no general exemption from foreign-service reverse charge",
+    alarajahuojennus: "Removed for periods from 1.1.2025; historical relief for earlier periods is not rewritten"
   },
   maksuperusteinen_alv: {
     threshold: 5e5,
-    note: "Turnover up to 500,000 \u20AC per calendar year: domestic sales VAT may be reported when payment is received and purchase VAT deducted when paid (cash basis), consistently for all domestic sales and purchases; imports, exports, intra-EU sales and acquisitions and cross-border reverse-charge services stay on the accrual basis. Kirjapro reports on the accrual basis only.",
+    note: "Turnover up to 500,000 \u20AC per calendar year: domestic sales VAT may be reported when payment is received and purchase VAT deducted when paid (cash basis), consistently for all domestic sales and purchases; imports, exports, intra-EU sales and acquisitions and cross-border reverse-charge services stay on the accrual basis. Check the actual company basis and every posting/reporting path before using this legal option; this resource does not switch the application\u2019s VAT basis.",
     application: "No application: the business applies the cash basis in its bookkeeping. Since 2025 the VAT return has no cash-basis field.",
     source: "https://www.vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/arvonlisaverotus/pienyrityksen-maksuperusteinen-alv/",
     sources_verified_at: "2026-10-02"
@@ -42624,18 +43092,17 @@ var FILING_DEADLINES = {
 var SOCIAL_INSURANCE_2026 = {
   year: FINNISH_RATES_2026.year,
   sources: [
-    "https://www.etk.fi/ajankohtaista/tyoelakemaksut-vuonna-2026/",
-    "https://www.elo.fi/fi-fi/tyonantaja/tyel-vakuuttaminen/tyel-maksu/sosiaalivakuutusmaksut-2026",
-    "https://tyel-vakuutus.fi/tyonantajan-sivukulut/"
+    ...regulatoryFreshness("payroll").sources.map((source) => source.url),
+    ...regulatoryFreshness("payrollEstimates").sources.map((source) => source.url)
   ],
   tyel: {
     keskimaarainen: FINNISH_RATES_2026.social.tyelKeskimaarainen,
     perusmaksu: FINNISH_RATES_2026.social.tyelPerusmaksu,
-    tilapaistyonantaja: 25.85,
+    tilapaistyonantaja: FINNISH_RATES_2026.social.tyelTemporary,
     employee: FINNISH_RATES_2026.social.tyelEmployee,
     employer_average: FINNISH_RATES_2026.social.tyelEmployerAverage,
     employer_perusmaksu: FINNISH_RATES_2026.social.tyelEmployer,
-    note: "Perusmaksu 24.85% is what pension companies bill before company-specific adjustments. Keskim\xE4\xE4r\xE4inen 24.40% is the actual average. Age differentiation eliminated in 2026 (ETK)"
+    note: "Employee share is statutory for the applicable 2026 insured employee. Base, temporary-employer and average total premiums are different models. The actual employer share follows the insurance contract/invoice, including company-specific expenses and adjustments; do not book the average as an exact liability"
   },
   sotu: {
     rate: FINNISH_RATES_2026.social.sotu,
@@ -42647,20 +43114,19 @@ var SOCIAL_INSURANCE_2026 = {
     employer_large: FINNISH_RATES_2026.social.ttvEmployerLarge,
     employer_large_threshold: FINNISH_RATES_2026.social.ttvEmployerLargeThreshold,
     employee: FINNISH_RATES_2026.social.ttvEmployee,
-    note: "Ty\xF6tt\xF6myysvakuutus. Employer rate 0.31% for payroll \u2264 2,509,500 \u20AC; 1.23% above. Employee up from 0.59% in 2025"
+    note: "Apply the lower employer share up to the calendar-year payroll threshold and the upper share only to the excess. Age, insurance scope, owner status and exemption conditions are separate; these figures describe an ordinary insured employee."
   },
   tapaturma: {
     average: FINNISH_RATES_2026.social.tapaturmaAverage,
-    range: "0.05\u20135.00%",
     payer: "employer",
     note: "Company-specific rate based on industry and claims history"
   },
   ryhmahenkivakuutus: {
     rate: FINNISH_RATES_2026.social.ryhmahenki,
     payer: "employer",
-    note: "Standardized via collective agreement"
+    note: "Planning estimate only; obligation and actual premium depend on the applicable collective agreement and insurance contract"
   },
-  total_employer_side_costs: "~20% of gross salary (incl. TyEL employer share)",
+  total_employer_side_costs: "Calculate from the applicable employee scope and actual contract premiums; there is no single exact statutory total for every employer",
   // Account numbers are built from the canonical chart (src/accounts.ts) so they
   // can never drift from the YSE 2017 numbering the agent actually books against.
   // DO NOT hardcode literals here — a wrong-but-existing number (e.g. 2320, which
@@ -42680,124 +43146,172 @@ var SOCIAL_INSURANCE_2026 = {
 var BOOKKEEPING_RULES = {
   legal_basis: "Kirjanpitolaki 1336/1997",
   core_principles: [
-    { rule: "Double-entry (kahdenkertainen kirjanpito)", basis: "KPL 2:1", note: "Every entry: total debits = total credits" },
+    { rule: "Double-entry (kahdenkertainen kirjanpito)", basis: "KPL 1:2 and 1:1a", note: "Kirjapro uses double-entry: total debits = total credits. Certain natural-person businesses may qualify for statutory single-entry bookkeeping under separate limits" },
     { rule: "Voucher principle (tositeperiaate)", basis: "KPL 2:5", note: "Every entry must be based on a numbered voucher" },
     { rule: "Audit trail (kirjausketju)", basis: "KPL 2:6", note: "Tosite \u2192 tositenumero \u2192 p\xE4iv\xE4kirja \u2192 p\xE4\xE4kirja \u2192 tilinp\xE4\xE4t\xF6s \u2014 unbroken chain" },
     { rule: "Sequential numbering", basis: "KPL 2:5", note: "Gap detection must be possible from the numbering sequence" },
-    { rule: "Closed period immutability", basis: "KPL 2:7", note: "Corrections to closed periods must use new entries in current period" }
+    { rule: "Closed period immutability", basis: "KPL 2:7", note: "Kirjapro prevents direct changes in closed fiscal years and preserves correction links. Determine the proper accounting period and any original VAT return correction separately; a current-period voucher does not by itself correct an earlier tax return" }
   ],
   retention: [
-    { type: "Accounting records (kirjanpitokirjat)", years: 10, basis: "KPL 2:10 1 mom" },
-    { type: "Financial statements (tilinp\xE4\xE4t\xF6s)", years: 10, basis: "KPL 3:9" },
-    { type: "Vouchers, invoices (tositteet)", years: 6, basis: "KPL 2:10 2 mom" },
-    { type: "E-invoice XML originals", years: 6, basis: "KPL 2:7" }
+    { type: "Accounting ledgers, chart and list of records", years: 10, starts: "From the fiscal-year closing date", basis: "KPL 2:10 1 mom" },
+    { type: "Financial statements and management report", years: 10, starts: "From the fiscal-year closing date", basis: "KPL 2:10 1 mom" },
+    { type: "Vouchers, invoices and business correspondence", years: 6, starts: "At the end of the calendar year during which the fiscal year ended", basis: "KPL 2:10 2 mom" },
+    { type: "E-invoice contents and their audit trail", years: 6, starts: "At the end of the calendar year during which the fiscal year ended", basis: "KPL 2:7, 2:10 2 mom; AVL 209 n\u2013p \xA7", note: "Preserve readable, reproducible information and integrity; keeping source XML is a Kirjapro archive choice, not a universal statutory file-format requirement" }
   ],
+  retention_exceptions: "Other rules can require longer retention: real-estate VAT adjustment invoices/records generally 13 years from the end of the calendar year in which the adjustment period began (AVL 209 q \xA7). Do not delete solely from the general six-year limit.",
   fiscal_year: {
-    normal_duration: "12 months",
-    max_duration: "18 months (first/changed period only)",
+    normal_duration: "12 months; a sole trader normally uses the calendar year. A different year requires double-entry bookkeeping and financial statements under KPL 1:4.",
+    max_duration: "18 months when starting, ending or changing the fiscal-year end (KPL 1:4)",
     tilinpaatos_deadline: "4 months from fiscal year end",
     prh_deadline: "8 months from fiscal year end (Oy, Oyj)"
   },
   company_sizes: [
-    { class: "Mikroyritys", revenue: "< 900K", balance: "< 450K", employees: "< 10", tilinpaatos: "Simplified (PMA)" },
-    { class: "Pienyritys", revenue: "< 15M", balance: "< 7.5M", employees: "< 50", tilinpaatos: "Standard (PMA)" },
-    { class: "Keskisuuri", revenue: "< 50M", balance: "< 25M", employees: "< 250", tilinpaatos: "Full (KPA) + toimintakertomus for Oy/Osk" },
-    { class: "Suuryritys", revenue: "\u2265 50M", balance: "\u2265 25M", employees: "\u2265 250", tilinpaatos: "Full + toimintakertomus + rahoituslaskelma" }
-  ]
+    { class: "Mikroyritys", revenue_limit: COMPANY_SIZE_RULE.values.soleTraderStatements.revenue, balance_limit: COMPANY_SIZE_RULE.values.soleTraderStatements.assets, employees_limit: COMPANY_SIZE_RULE.values.soleTraderStatements.employees, framework: "PMA micro if eligible and selected; the small-company PMA framework may be chosen as a complete alternative" },
+    { class: "Pienyritys", revenue_limit: COMPANY_SIZE_RULE.values.smallCompany.revenue, balance_limit: COMPANY_SIZE_RULE.values.smallCompany.assets, employees_limit: COMPANY_SIZE_RULE.values.smallCompany.employees, framework: "PMA small when applicable" }
+  ],
+  classification: "Reaching a limit is not exceeding it. Count exceeded limits per fiscal year and inspect the preceding year and established size class. A continuing business changes its established class after two consecutive years with at least two limits exceeded, or two consecutive years with at most one exceeded on the way back down. KILA 1982/2018 covers the small-company two-year transition. Applying that continuity to micro companies remains an explicitly recorded agent interpretation, not accountant approval. First fiscal years and changes in the legal thresholds need their own dates. Using actual, rather than annualised, turnover for non-12-month micro periods is also an agent interpretation with lower confidence. These figures do not determine audit obligations.",
+  threshold_applicability: "Act 605/2024: these increased limits are mandatory for fiscal years starting on or after 1.1.2025 and optional for those starting on or after 1.1.2024. The registry coverage start is not the first legal effective date.",
+  framework: "Size classification, selected reporting framework, sole-trader financial-statement obligation and audit obligation are distinct. Micro does not mean that every disclosure or a complete statutory financial statement can be omitted."
+};
+var CONTENT_REVIEWS = {
+  vat: [{
+    checked_at: "2026-10-03",
+    review_due: "2026-11-20",
+    scope: "Historical rates, deduction conditions, vehicle/staff/marketing distinctions and separate reverse-charge liability/deduction; numerical rate provenance is in numeric_rules.",
+    sources: [
+      "https://www.vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/arvonlisaverotus/arvonlisaveroprosentit/Arvonlisaverokantojen-muutostilanteet/",
+      "https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/335806/arvonlis%C3%A4verovelvollisen-opas/",
+      "https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48679/palvelujen-ulkomaankaupan--arvonlis%C3%A4verotus2/",
+      "https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48462/markkinointi--ja-edustustilaisuudet-arvonlis%C3%A4verotuksessa/",
+      "https://www.vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/arvonlisaverotus/ajoneuvon-ja-sen-kayttokulujen-arvonlisavero/",
+      "https://kho.fi/fi/index/paatokset/ennakkopaatokset/1434454271753.html",
+      "https://www.finlex.fi/fi/laki/ajantasa/1993/19931501",
+      "https://www.finlex.fi/fi/laki/ajantasa/1968/19680360"
+    ]
+  }],
+  invoicing: [{
+    checked_at: "2026-10-03",
+    review_due: "2026-11-20",
+    scope: "AVL 209 e/f markings, simplified-invoice exclusions and correction requirements; implementation status is separately checked against the local source tree, not a claim about an already deployed release.",
+    sources: [INVOICE_REQUIREMENTS.source]
+  }],
+  deadlines: [{
+    checked_at: "2026-10-03",
+    review_due: "2026-11-20",
+    scope: "Inclusive 30,000/100,000 limits, application/effective dates, small-business two-calendar-year rule, earnings reports and contractual TyEL payment dates.",
+    sources: [
+      "https://www.finlex.fi/fi/laki/ajantasa/2016/20160768",
+      "https://www.vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/arvonlisaverotus/ilmoitus-ja-maksuohjeet/verokauden-muutos/",
+      "https://www.vero.fi/tietoa-verohallinnosta/yhteystiedot-ja-asiointi/lomakkeet/kuvaus/hakemus_omaaloitteisten_verojen_verokau/",
+      "https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48658/arvonlisaveroton-vahainen-toiminta/",
+      "https://www.vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/yritys_tyonantajana/nain-ilmoitat-palkat-ja-tyonantajasuoritukset/",
+      "https://www.ilmarinen.fi/ajankohtaista/uutiset-ja-tiedotteet/2026/tyel-vakuutusmaksukorko-nousee-270-prosenttiin-1.7.2026-alkaen/"
+    ]
+  }, {
+    checked_at: "2026-10-02",
+    review_due: "2026-11-20",
+    valid_through: "2026-12-31",
+    scope: "Earlier review retained: cash-basis scope, late filing, 2026 late-payment interest and VSRALVKV v1.10 field map. A newer deadline edit does not reverify these claims.",
+    sources: [FILING_DEADLINES.maksuperusteinen_alv.source, FILING_DEADLINES.late_penalties.source, FILING_DEADLINES.omavero_field_codes.source_url]
+  }],
+  "social-insurance": [{
+    checked_at: "2026-10-03",
+    review_due: "2026-11-20",
+    scope: "Distinction between statutory employee contributions and employer contract/average estimates. Numerical source checks retain their registry dates.",
+    sources: ["https://www.ilmarinen.fi/tyonantaja/tyel-maksut/", "https://www.vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/yritys_tyonantajana/sosiaalivakuutusmaksut/"]
+  }],
+  bookkeeping: [{
+    checked_at: "2026-10-03",
+    review_due: "2026-12-01",
+    scope: "KPL retention start dates, AVL real-estate exception, size versus reporting framework and threshold equality. Micro continuity and non-12-month turnover remain labelled interpretations.",
+    sources: [
+      "https://www.finlex.fi/fi/laki/ajantasa/1997/19971336",
+      "https://www.finlex.fi/fi/laki/ajantasa/1993/19931501",
+      "https://kirjanpitolautakunta.fi/-/pienyrityksen-ja-pienkonsernin-raja-arvojen-arvioimises-1",
+      "https://kirjanpitolautakunta.fi/-/konsernikokorajojen-arvioimisesta",
+      "https://www.finlex.fi/fi/lainsaadanto/saadoskokoelma/2024/605"
+    ]
+  }]
 };
 var TOPICS = {
   vat: {
-    description: "Finnish VAT compliance: rates (25.5/13.5/10/0%/exempt), rate history, deduction rules (edustus/neuvottelu/insurance), reverse charge, and common mistakes. CRITICAL: 0% (zero-rated, input VAT deductible) \u2260 exempt (no input VAT deduction). Legal basis: AVL 1501/1993.",
-    dated: true,
+    description: "Finnish VAT: current and historical rates, conditional deductions and reverse-charge liability separately from deduction. A 2026 document can lawfully carry historical VAT.",
+    rules: ["vat"],
     body: VAT_COMPLIANCE
   },
   invoicing: {
-    description: "Invoice requirements per AVL 209 e \xA7: 18 mandatory markings (kohdat 1-18), muutoslasku/hyvityslasku rules, simplified invoice (\u2264400\u20AC + retail/restaurant). Shows implementation status. Source: vero.fi",
-    dated: false,
+    description: "AVL 209 e/f invoice markings, simplified-invoice exceptions and credit-note requirements. Implementation status describes supported local code paths, not all possible VAT schemes.",
+    rules: [],
     body: INVOICE_REQUIREMENTS
   },
   deadlines: {
-    description: "Finnish tax filing deadlines: VAT verokausi thresholds (<30K annual, <100K quarterly, >100K monthly), TyEL reporting, tilinp\xE4\xE4t\xF6s deadlines, pienyritt\xE4j\xE4 20K\u20AC threshold, maksuperusteinen ALV.",
-    dated: true,
+    description: "Finnish filing periods: \u226430K annual / \u2264100K quarterly eligibility and application, VAT and earnings-report deadlines, TyEL invoice terms and two-year 20K small-business exemption.",
+    rules: [],
     body: FILING_DEADLINES
   },
   "social-insurance": {
-    description: "2026 Finnish social insurance rates: TyEL (perusmaksu 24.85%, keskim\xE4\xE4r\xE4inen 24.40%, employee 7.30%), sotu (1.91%), TTV (0.31%/0.89%), tapaturma (~0.51%), ryhm\xE4henki (0.06%). Sources: ETK, Elo, tyel-vakuutus.fi",
-    dated: true,
+    description: "2026 employee social-insurance rates and separately labelled employer premium estimates; use the actual insurance contract for exact employer liabilities.",
+    rules: ["payroll", "payrollEstimates"],
     body: SOCIAL_INSURANCE_2026
   },
   bookkeeping: {
-    description: "KPL (Kirjanpitolaki) requirements: double-entry, audit trail, voucher principle, retention periods (10/6 years), fiscal year rules (max 18 months), company size classification (mikro/pien/keski/suuri).",
-    dated: false,
+    description: "Finnish bookkeeping principles, 10/6-year retention with different start dates, fiscal-year requirements and micro/small size boundaries separate from the selected reporting framework.",
+    rules: ["companySizes"],
     body: BOOKKEEPING_RULES
   }
 };
-function wrapWithMeta(body, dated) {
-  const meta3 = freshnessMeta();
-  return JSON.stringify({
-    _meta: {
-      published_at: meta3.published_at,
-      valid_from: meta3.valid_from,
-      valid_through: dated ? meta3.valid_through : null,
-      sources_verified_at: meta3.sources_verified_at,
-      stale: dated ? meta3.stale : false,
-      days_until_expiry: dated ? meta3.days_until_expiry : null,
-      dated_rates: dated
-    },
-    ...body
-  });
+function complianceTopicMeta(slug, today = /* @__PURE__ */ new Date()) {
+  const topic = TOPICS[slug];
+  const day = helsinkiDateString(today);
+  const rules = topic.rules.map((rule) => regulatoryFreshness(rule, today));
+  const reviews = CONTENT_REVIEWS[slug];
+  const dates = [...rules.map((rule) => rule.sources_verified_at), ...reviews.map((review) => review.checked_at)];
+  const expiries = [...rules.map((rule) => rule.valid_through), ...reviews.map((review) => review.valid_through)].filter((date5) => !!date5).sort();
+  const expiry = expiries[0] ?? null;
+  const reviewDue = [...rules.map((rule) => rule.review_due), ...reviews.map((review) => review.review_due)].sort()[0];
+  return {
+    published_at: null,
+    dated_rates: slug === "vat" || slug === "social-insurance" || slug === "deadlines",
+    sources_verified_at: dates.sort()[0],
+    verification_date_meaning: "Oldest included review, not a topic-wide claim that every fact was rechecked on one day. Consult each scope and numeric rule.",
+    valid_from: null,
+    valid_through: expiry,
+    review_due: reviewDue,
+    review_overdue: day > reviewDue,
+    stale: rules.some((rule) => rule.stale) || day > reviewDue || expiry !== null && day > expiry,
+    days_until_expiry: expiry === null ? null : Math.round((Date.parse(`${expiry}T00:00:00Z`) - Date.parse(`${day}T00:00:00Z`)) / 864e5),
+    content_reviews: reviews,
+    numeric_rules: rules,
+    accountant_confirmed: false,
+    decision_status: "Agent-reviewed primary sources; interpretations are provisional and separately identified. Not an accountant approval or a guarantee for a particular transaction.",
+    implementation_verified_at: slug === "invoicing" ? "2026-10-03" : null
+  };
+}
+function complianceResource(slug, today = /* @__PURE__ */ new Date()) {
+  return { _meta: complianceTopicMeta(slug, today), ...TOPICS[slug].body };
 }
 function registerComplianceResources(server2) {
-  for (const [slug, topic] of Object.entries(TOPICS)) {
+  for (const slug of Object.keys(TOPICS)) {
     server2.registerResource(
       `compliance-${slug}`,
       `kirjapro://compliance/${slug}`,
-      {
-        description: topic.description,
-        mimeType: "application/json"
-      },
-      async (uri) => ({
-        contents: [{
-          uri: uri.href,
-          mimeType: "application/json",
-          text: wrapWithMeta(topic.body, topic.dated)
-        }]
-      })
+      { description: TOPICS[slug].description, mimeType: "application/json" },
+      async (uri) => ({ contents: [{ uri: uri.href, mimeType: "application/json", text: JSON.stringify(complianceResource(slug)) }] })
     );
   }
   server2.registerResource(
     "compliance-freshness",
     "kirjapro://compliance/_freshness",
-    {
-      description: "Freshness index for every dated compliance chunk. Read this at session start. Returns valid_through/stale/days_until_expiry for each topic so the agent can detect expired rates before relying on them.",
-      mimeType: "application/json"
-    },
-    async (uri) => {
-      const meta3 = freshnessMeta();
-      const entries = Object.entries(TOPICS).map(([slug, topic]) => ({
-        topic: slug,
-        uri: `kirjapro://compliance/${slug}`,
-        dated_rates: topic.dated,
-        valid_through: topic.dated ? meta3.valid_through : null,
-        stale: topic.dated ? meta3.stale : false,
-        days_until_expiry: topic.dated ? meta3.days_until_expiry : null
-      }));
-      return {
-        contents: [{
-          uri: uri.href,
-          mimeType: "application/json",
-          text: JSON.stringify({
-            _meta: {
-              sources_verified_at: meta3.sources_verified_at,
-              published_at: meta3.published_at,
-              rates_module: "src/compliance/rates.ts",
-              source: FINNISH_RATES_2026.source
-            },
-            topics: entries
-          })
-        }]
-      };
-    }
+    { description: "Per-topic legal validity, review dates, overdue checks, sources and interpretation status. A review date is not a law\u2019s effective date; indefinite validity does not mean reviewed forever.", mimeType: "application/json" },
+    async (uri) => ({ contents: [{
+      uri: uri.href,
+      mimeType: "application/json",
+      text: JSON.stringify({
+        _meta: { published_at: null, sources_verified_at: null, provenance: "Review dates and validity are scoped per topic below" },
+        registry: "regulatory/registry.json (generated package-local subset)",
+        topics: Object.keys(TOPICS).map((slug) => ({ topic: slug, uri: `kirjapro://compliance/${slug}`, ...complianceTopicMeta(slug) }))
+      })
+    }] })
   );
 }
 
@@ -42984,7 +43498,7 @@ var INSTRUCTIONS_FULL_ADDENDUM = `
 
 ### Booking Shortcuts
 Faster than composing journal entries via \`kirjapro_create_transaction\`:
-- \`kirjapro_book_sale\` / \`kirjapro_book_purchase\` \u2014 one-liner with auto VAT splitting. A VAT-registered (ALV) company books sales as invoices (\`kirjapro_create_invoice\` + \`kirjapro_send_invoice\`): \`kirjapro_book_sale\` and \`kirjapro_book_purchase\` with \`reverseCharge\` are refused for it
+- \`kirjapro_book_sale\` / \`kirjapro_book_purchase\` \u2014 one-liner with auto VAT splitting. A VAT-registered (ALV) company books sales as invoices (\`kirjapro_create_invoice\` + \`kirjapro_send_invoice\`): \`kirjapro_book_sale\` is refused for it. Purchases use \`kirjapro_book_purchase\` with source \`vatRateBasis\` and a documented deduction share; reverse charge records the full buyer tax, including when deduction is zero. Import means customs-tax assessment only on the complete customs base, with no duplicate supplier purchase/payment
 - \`kirjapro_book_vat_settlement\` \u2014 settles the company's VAT period from ALV-saamiset/ALV-velka. Call \`kirjapro_get_alv_summary\` for the period first to preview the net and its reconciliation.
 - **Payroll is intentionally NOT exposed.** Direct users to Palkkaus.fi / Palkka.fi for salary calculation; the payslip can then be booked manually via \`kirjapro_create_transaction\`.
 - \`kirjapro_list_templates\` \u2192 \`kirjapro_create_from_template\` for common patterns (built-in templates; the sale templates are hidden and refused for a VAT-registered company)
@@ -43140,15 +43654,19 @@ async function main() {
   });
   registerResources(server);
   registerPrompts(server);
-  const freshness = freshnessMeta(FINNISH_RATES_2026);
-  if (freshness.stale) {
-    console.error(
-      `[kirjapro-mcp] WARNING: Finnish rates dataset is STALE (valid through ${freshness.valid_through}). Running on expired VAT and social-insurance rates. Upgrade @kirjapro/mcp-server immediately.`
-    );
-  } else if (freshness.days_until_expiry < 30) {
-    console.error(
-      `[kirjapro-mcp] NOTICE: Finnish rates dataset expires in ${freshness.days_until_expiry} days (${freshness.valid_through}). Upgrade @kirjapro/mcp-server before year-end to avoid stale rates.`
-    );
+  for (const rule of ["vat", "payroll", "payrollEstimates"]) {
+    const freshness = regulatoryFreshness(rule);
+    if (freshness.expired || freshness.not_yet_effective) {
+      console.error(
+        `[kirjapro-mcp] WARNING: Bundled ${rule} rules do not cover today (valid ${freshness.valid_from} through ${freshness.valid_through ?? "no scheduled end"}). Verify the applicable event-date rule before booking; upgrade the package for current rules.`
+      );
+    } else if (freshness.review_overdue) {
+      console.error(
+        `[kirjapro-mcp] WARNING: Source review for ${rule} is overdue (${freshness.review_due}). Recheck the listed primary sources; an overdue review does not itself mean the law has changed.`
+      );
+    } else if (freshness.days_until_expiry !== null && freshness.days_until_expiry < 30) {
+      console.error(`[kirjapro-mcp] NOTICE: Bundled ${rule} rules cover ${freshness.days_until_expiry} more days (${freshness.valid_through}).`);
+    }
   }
   const transport = new StdioServerTransport();
   transport.onclose = () => void shutdown();