13. Tax, Invoicing & Legal

← Business Requirements

(a) Business requirements

  • The nurse is the taxable seller of the nursing service; Balinyaar is the taxable seller only of its commission. This mirrors the Snapp/Tapsi sharing-economy precedent: the nurse's fee is the nurse's income (the nurse files their own income tax — out of Balinyaar's scope), and Balinyaar's commission is the company's VAT-relevant revenue.
  • VAT is 10% (configurable), applied to Balinyaar's commission line. The home-nursing service's own VAT treatment is unconfirmed (medical services are commonly exempt) — so the VAT field is config-driven and can be 0/exempt, keeping the model correct whichever way the ruling lands. Confirm with an Iranian tax advisor before launch.
  • سامانه مودیان (taxpayer system) readiness, minimal footprint. The platform produces a minimal invoices record per booking capturing the gross, the platform commission, any BNPL commission, VAT, and a place for the مودیان reference fields (22-digit fiscal number, memory tax id, status) and PDF. The seller issues the invoice (the buyer cannot), so Balinyaar issues only its own commission invoice; it does not issue the nurse's service invoice.
  • e-namad (نماد اعتماد الکترونیکی) is de-facto mandatory: a monetized Iranian site needs e-namad to obtain an online payment gateway from PSP/Shaparak. It is held by the legal launch entity.
  • Partner licensed-center (Asanism-style) as the launch legal vehicle. Home nursing is a licensed healthcare activity (MoH establishment permit پروانه تأسیس + technical-director license پروانه مسئول فنی via the Article-20 commission), in the home-nursing-services-center track (a nurse with BSc + ≥5 yrs experience can found/direct it). The fast, legal go-to-market is to partner with already-licensed centers while Balinyaar's own permit is pending. A partner_centers entity represents the licensed center that holds the جواز کسب + اینماد + MoH license, sponsors nurses, and may be the merchant-of-record / invoice issuer for payments — making BNPL and online payment legally feasible without each nurse holding a license.

(b) Iran-specific considerations

  • Operating without a permit is the real legal risk (penalty ladder up to permanent revocation + judicial referral). The partner-center vehicle is the launch-critical mechanism that makes the whole money flow legal.
  • مودیان obligation phases in by revenue thresholds; most individual nurses fall below mandatory thresholds early, but the platform's commission line is VAT/e-invoice-relevant — so per-nurse مودیان obligation is a configurable flag and the platform's own commission invoicing is the in-scope obligation.
  • The licensed center (not Balinyaar-the-tech-company, initially) is plausibly the IPG merchant-of-record and the invoice issuer — the data model represents this explicitly.

(c) MVP vs DEFERRED

  • MVP: partner_centers as the launch legal vehicle with merchant-of-record flag and nurse sponsorship; minimal per-booking invoices with 10% configurable VAT on commission and مودیان reference fields; e-namad held by the launch entity; nurse-as-taxable-seller / platform-as-commission-seller split.
  • DEFERRED: full مودیان e-invoice automation / digital-signature pipeline; nurse-side service-invoice issuance on the nurse's behalf; insurer/B2B-payor invoicing; the future employer-style organizations model.

(d) Supporting database entities

invoices (minimal, commission-focused, مودیان fields, VAT), partner_centers (MoH license, اینماد, merchant-of-record), nurse_profiles.partner_center_id, payment_transactions (Shaparak reference for reconciliation), platform_configs (VAT rate, merchant-of-record).

Related: Data model — Partner Centers & Future; Research — Legal Landscape.

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