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-# VAT Implementation Design
-
-## Goal
-
-Add EU VAT handling to the Pulse checkout and subscription flow. Prices are shown and charged excl. VAT; VAT is calculated at checkout based on customer country and VAT ID, and added to the Mollie charge.
-
-## VAT Rules
-
-| Customer | Rate | Reason |
-|----------|------|--------|
-| Country = BE | 21% | Belgian VAT |
-| EU country + valid VIES VAT ID | 0% | Reverse charge (intra-community) |
-| EU country + no/invalid VAT ID | 21% | Belgian VAT (no OSS registration) |
-| Non-EU country | 0% | Outside EU scope |
-
----
-
-## Architecture
-
-Backend-only VAT calculation. Frontend calls a new endpoint when country/VAT ID changes and displays the breakdown. Backend validates VIES, calculates totals, and charges the VAT-inclusive amount through Mollie.
-
----
-
-## Section 1: New Endpoint — `POST /api/billing/calculate-vat`
-
-**Request:**
-```json
-{
-  "plan_id": "solo",
-  "interval": "month",
-  "limit": 10000,
-  "country": "BE",
-  "vat_id": ""
-}
-```
-
-**Response:**
-```json
-{
-  "base_amount": "7.00",
-  "vat_rate": 21,
-  "vat_amount": "1.47",
-  "total_amount": "8.47",
-  "vat_exempt": false,
-  "vat_reason": ""
-}
-```
-
-VAT-exempt example (valid EU VAT ID):
-```json
-{
-  "base_amount": "7.00",
-  "vat_rate": 0,
-  "vat_amount": "0.00",
-  "total_amount": "7.00",
-  "vat_exempt": true,
-  "vat_reason": "Reverse charge (intra-community)"
-}
-```
-
----
-
-## Section 2: New Backend Module — `internal/billing/vat.go`
-
-**Functions:**
-- `CalculateVAT(planID, interval string, limit int64, country, vatID string) (*VATResult, error)` — main entry point
-- `validateVIES(countryCode, vatNumber string) (bool, error)` — calls EU VIES REST API (`https://ec.europa.eu/taxation_customs/vies/rest-api/ms/{country}/vat/{number}`)
-- `isEUCountry(country string) bool` — static list of 27 EU member state codes
-- In-memory VIES cache: 24h TTL per `countryCode+vatNumber` key
-
-**`EmbeddedCheckoutHandler` changes:**
-- Call `CalculateVAT` instead of `GetSubscriptionAmount` for the subscription amount
-- Store VAT breakdown in payment metadata: `vat_rate`, `vat_amount`, `base_amount`, `total_amount`
-
-**`handleFirstPaymentCompleted` changes:**
-- Read `total_amount` from metadata for the recurring subscription charge (not `amount`)
-
-**`ChangePlanHandler` changes:**
-- Call `CalculateVAT` using stored `billing_country` + `vat_id` from `organization_billing`
-
----
-
-## Section 3: Frontend Changes
-
-**State lifting in `CheckoutContent` (`app/checkout/page.tsx`):**
-- `country` and `vatId` state lifted up from `PaymentForm` to `CheckoutContent`
-- Passed down to both `PlanSummary` (display) and `PaymentForm` (submission)
-
-**`PlanSummary.tsx`:**
-- Accepts `country`, `vatId`, `onCountryChange`, `onVatIdChange` props
-- Country selector and VAT ID input moved here from `PaymentForm`
-- Calls `POST /api/billing/calculate-vat` on country/VAT ID change (debounced 400ms)
-- Shows VAT breakdown when country is selected:
-  ```
-  €7.00 /mo    excl. VAT
-  VAT 21%      €1.47
-  ──────────────────────
-  Total        €8.47 /mo
-  ```
-- Shows "Reverse charge" note when VAT-exempt
-- Loading spinner while VIES validates
-
-**`PaymentForm.tsx`:**
-- Country + VAT ID inputs removed
-- Receives `totalAmount`, `country`, `vatId` as props
-- Submit button shows: "Start free trial · €8.47/mo"
-- Passes `country` + `vat_id` to `createEmbeddedCheckout` as before
-
-**`PricingSection.tsx`:**
-- Add small "excl. VAT" label under each plan price
-
----
-
-## Data Flow
-
-```
-User selects country / enters VAT ID
-  → PlanSummary debounce 400ms
-  → POST /api/billing/calculate-vat
-    → CalculateVAT()
-      → validateVIES() if VAT ID provided (cached 24h)
-      → return VATResult
-  → Display breakdown in PlanSummary
-  → Pass totalAmount to PaymentForm submit button
-
-User clicks "Start free trial"
-  → POST /api/billing/checkout-embedded (country + vat_id + card_token)
-    → CalculateVAT() (re-validated server-side)
-    → CreateFirstPaymentWithToken("0.00") — trial mandate, no charge
-    → handleFirstPaymentCompleted()
-      → CreateSubscription(totalAmount) — VAT-inclusive recurring amount
-```
-
----
-
-## Error Handling
-
-- VIES API down → treat as invalid VAT ID (charge 21%) — log warning
-- VIES validation failed → show "VAT ID could not be verified, 21% VAT will apply"
-- Country not selected → no VAT breakdown shown, checkout blocked
-
----
-
-## Files Changed
-
-| Action | File |
-|--------|------|
-| New | `pulse-backend/internal/billing/vat.go` |
-| New | `POST /api/billing/calculate-vat` in `billing_handlers.go` |
-| Modified | `EmbeddedCheckoutHandler` in `billing_handlers.go` |
-| Modified | `handleFirstPaymentCompleted` in `billing_handlers.go` |
-| Modified | `ChangePlanHandler` in `billing_handlers.go` |
-| Modified | `pulse-frontend/app/checkout/page.tsx` |
-| Modified | `pulse-frontend/components/checkout/PlanSummary.tsx` |
-| Modified | `pulse-frontend/components/checkout/PaymentForm.tsx` |
-| Modified | `pulse-frontend/components/PricingSection.tsx` |