clean and refine product docs structure
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<title>13. Tax, Invoicing & Legal — Balinyaar docs</title>
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<a class="brand" href="../index.html"><span class="dot"></span> Balinyaar docs</a>
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<p class="tagline">Trust-first home-nursing marketplace · Iran</p>
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<nav><div class="group"><div class="label">Start here</div><ul><li><a href="../index.html">Docs home</a></li><li><a href="../overview/platform-summary.html">Platform summary & ground truths</a></li></ul></div><div class="group"><div class="label">Business requirements</div><ul><li><a href="index.html">Overview & MVP scope</a></li><li><a href="01-actors-and-onboarding.html">1. Actors & onboarding</a></li><li><a href="02-nurse-verification.html">2. Nurse verification</a></li><li><a href="03-service-catalog-and-pricing.html">3. Service catalog & pricing</a></li><li><a href="04-search-and-matching.html">4. Search & matching</a></li><li><a href="05-booking-and-scheduling.html">5. Booking & scheduling</a></li><li><a href="06-evv-and-service-delivery.html">6. EVV / service delivery</a></li><li><a href="07-cancellation-and-refunds.html">7. Cancellation & refunds</a></li><li><a href="08-payments-and-escrow.html">8. Payments & escrow</a></li><li><a href="09-installments-bnpl.html">9. Installments / BNPL</a></li><li><a href="10-payouts.html">10. Payouts to nurses</a></li><li><a href="11-reviews-trust-and-safety.html">11. Reviews, trust & safety</a></li><li><a href="12-messaging-and-emergencies.html">12. Messaging & emergencies</a></li><li><a class="active" href="13-tax-invoicing-and-legal.html">13. Tax, invoicing & legal</a></li><li><a href="14-notifications-and-admin.html">14. Notifications & admin</a></li></ul></div><div class="group"><div class="label">Database model</div><ul><li><a href="../data-model/index.html">Overview & decisions</a></li><li><a href="../data-model/diagrams.html">Diagrams</a></li><li><a href="../data-model/01-identity-and-access.html">1. Identity & access</a></li><li><a href="../data-model/02-geography.html">2. Geography</a></li><li><a href="../data-model/03-services-and-pricing.html">3. Services & pricing</a></li><li><a href="../data-model/04-verification-and-credentials.html">4. Verification & credentials</a></li><li><a href="../data-model/05-booking-and-scheduling.html">5. Booking & scheduling</a></li><li><a href="../data-model/06-payments-ledger-and-refunds.html">6. Payments, ledger & refunds</a></li><li><a href="../data-model/07-payouts.html">7. Payouts</a></li><li><a href="../data-model/08-bnpl.html">8. BNPL / installments</a></li><li><a href="../data-model/09-messaging.html">9. Messaging</a></li><li><a href="../data-model/10-reviews-and-records.html">10. Reviews & records</a></li><li><a href="../data-model/11-notifications.html">11. Notifications</a></li><li><a href="../data-model/12-audit-config-and-reference.html">12. Audit, config & reference</a></li><li><a href="../data-model/13-partner-centers-and-future.html">13. Partner centers & future</a></li></ul></div><div class="group"><div class="label">Payments deep-dive</div><ul><li><a href="../payments/index.html">Overview & exec summary</a></li><li><a href="../payments/iranian-payment-reality.html">Iranian payment reality</a></li><li><a href="../payments/escrow-ledger.html">Escrow as a ledger</a></li><li><a href="../payments/bnpl-landscape.html">BNPL landscape & finding</a></li><li><a href="../payments/cancellation-and-payout.html">Cancellation & nurse payout</a></li><li><a href="../payments/integration-notes.html">Integration & schema touchpoints</a></li><li><a href="../payments/sources.html">Recommendations & sources</a></li></ul></div><div class="group"><div class="label">Research & strategy</div><ul><li><a href="../research/index.html">Overview & exec summary</a></li><li><a href="../research/market-and-competitors.html">Market & competitors</a></li><li><a href="../research/problems-and-risks.html">Problems & risks</a></li><li><a href="../research/verification.html">Verification (research)</a></li><li><a href="../research/legal-landscape.html">Legal landscape</a></li><li><a href="../research/go-to-market.html">Go-to-market & sources</a></li></ul></div><div class="group"><div class="label">Notes & more</div><ul><li><a href="../notes/open-questions.html">Open questions</a></li><li><a href="../notes/future-ideas.html">Future ideas</a></li><li><a href="../wireframes/index.html">Wireframes</a></li><li><a href="../fa/index.html">Farsi documents</a></li></ul></div></nav>
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<h1 id="13-tax-invoicing-legal">13. Tax, Invoicing & Legal</h1>
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<p><a href="index.html">← Business Requirements</a></p>
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<h2 id="a-business-requirements">(a) Business requirements <a class="anchor" href="#a-business-requirements" aria-hidden="true">#</a></h2>
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<ul>
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<li><strong>The nurse is the taxable seller of the nursing service; Balinyaar is the taxable seller only of its commission.</strong> 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.</li>
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<li><strong>VAT is 10%</strong> (configurable), applied to Balinyaar's commission line. The home-nursing <strong>service's</strong> own VAT treatment is <strong>unconfirmed</strong> (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.</li>
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<li><strong>سامانه مودیان (taxpayer system) readiness, minimal footprint.</strong> The platform produces a minimal <code>invoices</code> 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 <strong>commission</strong> invoice; it does not issue the nurse's service invoice.</li>
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<li><strong>e-namad (نماد اعتماد الکترونیکی)</strong> 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.</li>
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<li><strong>Partner licensed-center (Asanism-style) as the launch legal vehicle.</strong> Home nursing is a <strong>licensed healthcare activity</strong> (MoH establishment permit پروانه تأسیس + technical-director license پروانه مسئول فنی via the Article-20 commission), in the <strong>home-nursing-services-center</strong> track (a nurse with BSc + ≥5 yrs experience can found/direct it). The fast, legal go-to-market is to <strong>partner with already-licensed centers</strong> while Balinyaar's own permit is pending. A <code>partner_centers</code> entity represents the licensed center that holds the جواز کسب + اینماد + MoH license, sponsors nurses, and <strong>may be the merchant-of-record / invoice issuer</strong> for payments — making BNPL and online payment legally feasible without each nurse holding a license.</li>
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</ul>
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<h2 id="b-iran-specific-considerations">(b) Iran-specific considerations <a class="anchor" href="#b-iran-specific-considerations" aria-hidden="true">#</a></h2>
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<ul>
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<li>Operating <strong>without</strong> 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.</li>
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<li>مودیان obligation phases in by revenue thresholds; most individual nurses fall below mandatory thresholds early, but the <strong>platform's commission line is VAT/e-invoice-relevant</strong> — so per-nurse مودیان obligation is a configurable flag and the platform's own commission invoicing is the in-scope obligation.</li>
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<li>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.</li>
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</ul>
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<h2 id="c-mvp-vs-deferred">(c) MVP vs DEFERRED <a class="anchor" href="#c-mvp-vs-deferred" aria-hidden="true">#</a></h2>
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<li><strong>MVP:</strong> <code>partner_centers</code> as the launch legal vehicle with merchant-of-record flag and nurse sponsorship; minimal per-booking <code>invoices</code> 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.</li>
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<li><strong>DEFERRED:</strong> 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 <code>organizations</code> model.</li>
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</ul>
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<h2 id="d-supporting-database-entities">(d) Supporting database entities <a class="anchor" href="#d-supporting-database-entities" aria-hidden="true">#</a></h2>
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<p><strong><code>invoices</code></strong> (minimal, commission-focused, مودیان fields, VAT), <strong><code>partner_centers</code></strong> (MoH license, اینماد, merchant-of-record), <code>nurse_profiles.partner_center_id</code>, <code>payment_transactions</code> (Shaparak reference for reconciliation), <code>platform_configs</code> (VAT rate, merchant-of-record).</p>
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<blockquote><p><strong>Related:</strong> Data model — <a href="../data-model/13-partner-centers-and-future.html">Partner Centers & Future</a>; Research — <a href="../research/legal-landscape.html">Legal Landscape</a>.</p>
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</blockquote>
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