{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://api-evangelist.github.io/hmrc/json-schema/hmrc-vat-return-schema.json",
  "title": "HMRC VAT Return",
  "description": "JSON Schema for an HMRC Making Tax Digital VAT return submission. Contains the nine VAT return boxes as defined by HMRC for quarterly/monthly VAT accounting periods.",
  "type": "object",
  "properties": {
    "periodKey": {
      "type": "string",
      "pattern": "^\\d{2}[A-Z]{2}$",
      "description": "The period key identifying the VAT obligation (e.g., '23AA' for a specific quarter)"
    },
    "vatDueSales": {
      "type": "number",
      "description": "Box 1 – VAT due on sales and other outputs. Must be >= 0.",
      "minimum": 0
    },
    "vatDueAcquisitions": {
      "type": "number",
      "description": "Box 2 – VAT due on acquisitions of goods and services from EC member states. Must be >= 0.",
      "minimum": 0
    },
    "totalVatDue": {
      "type": "number",
      "description": "Box 3 – Total VAT due (sum of Box 1 and Box 2). Must equal vatDueSales + vatDueAcquisitions.",
      "minimum": 0
    },
    "vatReclaimedCurrPeriod": {
      "type": "number",
      "description": "Box 4 – VAT reclaimed in the period on purchases and other inputs (including EC acquisitions). Must be >= 0.",
      "minimum": 0
    },
    "netVatDue": {
      "type": "number",
      "description": "Box 5 – Net VAT to be paid to HMRC or reclaimed (absolute difference between Box 3 and Box 4). Must be >= 0.",
      "minimum": 0
    },
    "totalValueSalesExVAT": {
      "type": "number",
      "description": "Box 6 – Total value of sales and all other outputs excluding VAT. Round to nearest pound.",
      "minimum": 0
    },
    "totalValuePurchasesExVAT": {
      "type": "number",
      "description": "Box 7 – Total value of purchases and all other inputs excluding VAT. Round to nearest pound.",
      "minimum": 0
    },
    "totalValueGoodsSuppliedExVAT": {
      "type": "number",
      "description": "Box 8 – Total value of all supplies of goods and related costs, excluding VAT, to EC member states.",
      "minimum": 0
    },
    "totalAcquisitionsExVAT": {
      "type": "number",
      "description": "Box 9 – Total value of all acquisitions of goods and related costs, excluding VAT, from EC member states.",
      "minimum": 0
    },
    "finalised": {
      "type": "boolean",
      "description": "Declaration that this is the final VAT return for the period. Must be true for accepted submissions.",
      "const": true
    }
  },
  "required": [
    "periodKey",
    "vatDueSales",
    "vatDueAcquisitions",
    "totalVatDue",
    "vatReclaimedCurrPeriod",
    "netVatDue",
    "totalValueSalesExVAT",
    "totalValuePurchasesExVAT",
    "totalValueGoodsSuppliedExVAT",
    "totalAcquisitionsExVAT",
    "finalised"
  ]
}