# 13. Tax, Invoicing & Legal

[← Business Requirements](index.md)

## (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](../data-model/13-partner-centers-and-future.md); Research — [Legal Landscape](../research/legal-landscape.md).