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Why VAT Results Need Provenance to Be Explainable

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A VAT calculation can be arithmetically correct yet hard to trust later, since a bare result does not show where its rate came from or which data and versions produced it. Calculation provenance links a financial result to its rate data, mapping versions, effective dates, and calculation contract. Two calculations using the same 19% rate can still differ in their evidence paths, so matching numbers do not establish matching provenance. The VAT Engine keeps the numeric rate separate from structured evidence describing its origin, including states such as verified, legacy_unverifiable, and unavailable. Such graded evidence states convey uncertainty more accurately than a simple true or false verification flag.

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