Follow the mandate. Reconcile the transaction.
Source-backed reporting and analysis connected to the companies, capabilities, authorities, and operating domains it affects.
HMRC treats eligible VAT-group members as one taxable person while membership, intra-group treatment, and exceptions can change by date. A transaction record therefore needs the exact member set and treatment that applied when the supply occurred.
Paddle documents a merchant-of-record model that can calculate, collect, file, and remit indirect tax for covered software sales. That operating role is meaningful, but it does not by itself establish that every entity, product, customer, channel, country, invoice, refund, or contract sits inside the covered transaction scope.
