{
  "_disclaimer": "Sample data — illustrative only",
  "$schema_note": "Copy to controleur-afc/company.json. The contrôleur AFC skill needs VAT registration, method, and supporting books.",
  "legal_name": "Helvetia Cloud SA",
  "uid": "CHE-123.456.789",
  "ide_vat": "CHE-123.456.789 TVA",
  "legal_form": "SA",
  "canton": "ZH",
  "commune": "Zürich",
  "address": {
    "street": "Bahnhofstrasse 42",
    "zip": "8001",
    "city": "Zürich",
    "country": "CH"
  },
  "vat": {
    "assujetti": true,
    "_assujettissement_reason": "CA > 100'000 CHF / an",
    "registered_since": "2019-04-01",
    "methode": "effective",
    "_methode_alternatives": ["effective", "ntdr", "TDFN", "flat_rate"],
    "tdfn_rate_pct": null,
    "frequency": "quarterly",
    "_frequency_alternatives": ["monthly", "quarterly", "semestrial"],
    "rates_charged_2024": [8.1, 2.6, 3.8],
    "deduction_pct": 100,
    "import_tva": true,
    "export_zero_rated": true,
    "place_of_supply_rules": "B2B services — preneur (art. 8 LTVA)"
  },
  "books_available": {
    "general_ledger": true,
    "ar_subledger": true,
    "ap_subledger": true,
    "vat_register": true,
    "fixed_asset_register": true,
    "payroll_journal": true,
    "stock_register": false,
    "bexio_export_camt054": true,
    "audit_trail_retention_years": 10
  },
  "fiscal_year": { "start": "01-01", "end": "12-31" },
  "controle_afc_context": {
    "type": "controle_periodique",
    "_type_alternatives": ["controle_periodique", "controle_ponctuel", "controle_etendu"],
    "period_under_audit": { "from": "2020-01-01", "to": "2024-12-31" },
    "notified_on": "2025-05-02",
    "contact_inspecteur": "M. Dietrich, AFC DivPS"
  }
}