> ## Documentation Index > Fetch the complete documentation index at: https://docs.commenda.io/llms.txt > Use this file to discover all available pages before exploring further. # Global exposure tracking > Track registration threshold exposure across US, Canada, UK, and EU jurisdictions with support for trade bloc rules. ## Overview Commenda's exposure engine evaluates your transaction data against registration threshold rules for jurisdictions worldwide. It determines whether your business has exceeded — or is approaching — the point where you must register to collect and remit indirect tax in a given jurisdiction. The exposure engine supports: * **US economic thresholds** — state-level sales and transaction count thresholds (post-Wayfair) * **Canada GST/HST** — federal and provincial thresholds * **UK VAT** — standard UK VAT registration threshold * **EU country-level VAT** — per-country thresholds for EU member states * **EU trade bloc rules** — Union OSS, Non-Union OSS, and IOSS schemes with cross-border scope ## Key concepts ### Exposure rules Each jurisdiction has one or more exposure rules that define when registration is required. A rule specifies: | Field | Description | | ------------------------ | ---------------------------------------------------------------------------------------------------------- | | `exposure_rule_id` | Unique identifier for the rule | | `exposure_type` | The type of tax obligation (`EXPOSURE`, `EXPOSURE_ECONOMIC`, or `EXPOSURE_PHYSICAL`) | | `threshold_type` | Whether the threshold is based on `SALES_ONLY`, `SALES_OR_TRANSACTIONS`, or `SALES_AND_TRANSACTIONS` | | `sales_threshold` | Revenue amount that triggers registration | | `transactions_threshold` | Transaction count that triggers registration | | `evaluation_period_type` | Time window for measuring activity (e.g., `PRECEDING_12_MONTHS`, `PREVIOUS_OR_CURRENT_CALENDAR_YEAR`) | | `location_based_scope` | Which transactions count toward the threshold (`DESTINATION`, `WORLDWIDE`, `INTRA_COMMUNITY`, or `IMPORT`) | | `exclusion_types` | Transaction types excluded from threshold calculations (e.g., marketplace, B2B, resale) | | `establishment_types` | Business establishment types that determine which rule variant applies | | `max_transaction_value` | Maximum per-transaction value for inclusion (e.g., €150 for IOSS) | ### Multi-rule jurisdictions Some jurisdictions have multiple rules that apply based on your business's establishment status. For example, an EU member state may have: * A **resident rule** for businesses with a physical establishment in that country (e.g., office, warehouse) * A **non-resident rule** for businesses selling into the country without a local establishment The engine automatically selects the applicable rules based on your registered locations. ### Location-based scope Rules define which transactions count toward the threshold based on the geographic relationship between buyer and seller: | Scope | Description | | ----------------- | ------------------------------------------------------------------------------------------------------- | | `DESTINATION` | Transactions where the buyer is in the rule's jurisdiction | | `WORLDWIDE` | All transactions regardless of destination | | `INTRA_COMMUNITY` | Cross-border transactions within a trade bloc (e.g., EU seller to EU buyer in a different member state) | | `IMPORT` | Transactions where the seller is outside the trade bloc and the buyer is inside | ### Exclusions Certain transactions are automatically excluded from threshold calculations when the rule defines exclusions: * **Marketplace transactions** — sales facilitated by a marketplace that collects tax on your behalf * **B2B transactions** — sales to business customers identified by a business identification number (e.g., VAT number), which are typically subject to reverse charge * **Resale transactions** — sales to customers with valid resale certificates * **Product taxability** — specific product categories excluded per jurisdiction rules (e.g., tangible goods excluded from digital services thresholds) * **Destination registered** — transactions to jurisdictions where you are already registered ### Max transaction value (IOSS) The EU Import One-Stop Shop (IOSS) scheme applies only to consignments valued at or below €150. Transactions exceeding this cap are excluded from IOSS threshold tracking. An invoice exactly equal to the cap is included. ## Querying exposure data Use the registration thresholds endpoint with `v2=true` to retrieve exposure data across all supported jurisdictions: ```bash theme={null} curl -X GET "https://transaction-tax.api.in.commenda.io/api/v1/nexus?corporation_id={corporation_id}&v2=true" \ -H "Authorization: Bearer " ``` ### Response structure The v2 response returns an array of jurisdiction objects, each representing one exposure rule evaluation: ```json theme={null} { "data": { "corporation_id": "74df772f-9260-42cf-9c20-3b613b60fecd", "jurisdictions": [ { "jurisdiction_id": "STATE_US_NY_1036", "jurisdiction_type": "STATE", "jurisdiction_name": "New York", "exposure_type": "EXPOSURE_ECONOMIC", "exposure_rule_id": "us_ny_economic", "subdivision": "NY", "currency": "USD", "rule": { "sales_threshold": 500000, "transactions_threshold": null, "threshold_type": "SALES_ONLY", "evaluation_period_type": "PREVIOUS_OR_CURRENT_CALENDAR_YEAR", "location_based_scope": "DESTINATION", "exclusion_types": ["TRANSACTION.MARKETPLACE"], "establishment_types": [] }, "calculation": { "included_sales": 320000, "included_transactions": 1500, "gross_sales": 350000, "gross_transactions": 1800, "sales_exposure_percentage": 0.64, "transactions_exposure_percentage": 0 }, "is_nexus_breached": false, "recommended_registration_content_ids": ["REG_STATE_CEN_36"] }, { "jurisdiction_id": "TRADEBLOC_EU_3000", "jurisdiction_type": "TRADEBLOC", "jurisdiction_name": "EU Union OSS", "exposure_type": "EXPOSURE", "exposure_rule_id": "eu_union_oss", "subdivision": "", "currency": "EUR", "rule": { "sales_threshold": 10000, "transactions_threshold": null, "threshold_type": "SALES_ONLY", "evaluation_period_type": "PREVIOUS_OR_CURRENT_CALENDAR_YEAR", "location_based_scope": "INTRA_COMMUNITY", "exclusion_types": ["CUSTOMER.B2B"], "establishment_types": [], "max_transaction_value": 150 }, "calculation": { "included_sales": 8500, "included_transactions": 42, "gross_sales": 12000, "gross_transactions": 60, "sales_exposure_percentage": 0.85, "transactions_exposure_percentage": 0 }, "is_nexus_breached": false, "recommended_registration_content_ids": ["REG_TRADEBLOC_EU_3000_UOSS"] } ] }, "message": "Successfully fetched nexus." } ``` ### Response fields Each jurisdiction object includes: | Field | Description | | -------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | | `jurisdiction_id` | Internal identifier for the jurisdiction. For trade bloc rules, this is the trade bloc ID (e.g., `TRADEBLOC_EU_3000`) | | `jurisdiction_type` | `STATE`, `STATE_OR_PROVINCE`, `COUNTRY`, or `TRADEBLOC` | | `jurisdiction_name` | Human-readable name of the jurisdiction (e.g., "New York", "United Kingdom", "EU Union OSS") | | `exposure_type` | Type of exposure obligation: `EXPOSURE`, `EXPOSURE_ECONOMIC`, or `EXPOSURE_PHYSICAL` | | `exposure_rule_id` | Identifier for the specific rule being evaluated | | `subdivision` | State or province code, if applicable | | `currency` | Currency of the threshold amounts | | `rule` | The threshold rule being applied (see [Exposure rules](#exposure-rules) for field details) | | `calculation` | Your current progress toward the threshold | | `is_nexus_breached` | Whether you have exceeded the registration threshold | | `date_of_breach` | Date when the threshold was exceeded, if breached | | `recommended_registration_content_ids` | An array of V2 registration content IDs recommended for this jurisdiction (e.g., `["REG_STATE_CEN_06"]`). Use these with the [V2 Registration API](/engine/indirect-tax/registrations/v2/registrations-v2) to create a registration. | A single jurisdiction may appear multiple times in the response if multiple exposure rules apply (e.g., separate rules for goods and services in France or Ireland). ### Calculation fields | Field | Description | | ---------------------------------- | ---------------------------------------------------------------------- | | `included_sales` | Revenue counted toward the threshold after applying exclusions | | `included_transactions` | Transaction count after exclusions | | `gross_sales` | Total revenue before exclusions | | `gross_transactions` | Total transaction count before exclusions | | `sales_exposure_percentage` | Ratio of included sales to the sales threshold (0 to 1+) | | `transactions_exposure_percentage` | Ratio of included transactions to the transactions threshold (0 to 1+) | ## Triggering a sync The exposure engine runs automatically on a daily schedule and lazily on read. You can also trigger an on-demand recompute for a specific corporation via the public [Sync exposure](/engine/indirect-tax/nexus/exposure-sync-POST) endpoint: ```bash theme={null} curl -X POST "https://transaction-tax.api.in.commenda.io/api/v1/exposure/sync?corporation_id={corporation_id}" \ -H "Authorization: Bearer " ``` Every successful run emits an [`INDIRECT_TAX.EXPOSURE.COMPUTED`](/engine/indirect-tax/webhooks/event#indirect-tax-exposure) webhook with the corporation's full current set of exposed jurisdictions, so any subscribers stay in sync without polling. ## Physical presence If your business has a physical establishment (office, warehouse, or other location) in a jurisdiction, the engine evaluates resident rules for that jurisdiction. Resident rules may have different thresholds or no threshold at all — physical presence can trigger an immediate registration obligation. Register your business locations via the [Locations API](/engine/commendaos/locations) to ensure the engine correctly identifies which rules apply.