¢ SubCentBooks
x402 · USDC · CARF / DAC8

The books your machine payments never had.

Your API earns millions of sub-cent USDC payments over x402. Your accountant needs recognized revenue, invoices, EU VAT, and a CARF-ready export. SubCent Books turns the settlement stream into audit-grade accounting — and syncs it to your ledger.

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Revenue recognition· EU VAT aggregation· CARF / DAC8 export· QuickBooks · NetSuite · Xero
The problem regulators already flagged

Sub-cent settlement breaks every accounting assumption.

x402 lets agents pay per request in USDC. The money arrives. The accounting doesn't. Ledgers, tax engines, and invoicing systems were built for dollars and cents — not for fifty thousand payments of a tenth of a cent.

VAT rounds to zero

Compute VAT per transaction and a $0.001 payment rounds to €0.00. Multiply by millions and you have material unremitted VAT that no line item ever recorded.

Flagged in Bloomberg Tax on x402 VAT rounding.

No VAT ID, stateless flow

An agent pays over a stateless HTTP 402 handshake. There is no checkout, no customer record, no VAT number — yet the seller still owes place-of-supply VAT and needs a defensible treatment.

CARF / DAC8 is coming due

Facilitators handling crypto-asset settlement face CARF and DAC8 reporting obligations. Millions of micro-receipts have to aggregate into a filing — with nothing built to produce it.

The platforms punted

The rails shipped without the books. InfoQ: "neither Cloudflare nor AWS has addressed the tax and invoicing question."

The product

Settlement in. Audit-grade books out.

Point SubCent at your x402 settlement feed. We reconstruct the accounting the same way an auditor would — in aggregate, with the rounding done once, at the top.

1

Settlement ingestion

Stream or upload x402 events: timestamp, payer, amount, network, tx hash.

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2

Revenue recognition

Recognize revenue by period and network, in your functional currency.

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3

VAT treatment

Aggregate first, round once — capturing the VAT per-tx rounding drops.

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4

CARF / DAC8 export

Generate the crypto-asset reporting file from the same aggregates.

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5

Ledger sync

Post journals and receipts into QuickBooks, NetSuite, or Xero.

Micro-payment Books Demo

Run a month of settlements through the books.

Generate a synthetic month of ~50,000 x402 settlements, or upload your own CSV. Everything below is computed live in your browser and on the edge. Demo output — not tax advice.

CSV columns: timestamp,amount_usdc,payer,network,tx_hash — handled entirely client-side, up to ~100K rows.

Pricing

Priced per legal entity. Billed monthly.

One subscription per reporting entity — unlimited settlements.

Starter

$500/mo

Single entity finding its footing on x402 revenue.

  • Up to 5M settlements / month
  • Revenue recognition + daily journals
  • EU VAT aggregation, one jurisdiction
  • CSV / JSON exports
  • CSV ledger export
Start
Most popular

Growth

$1,200/mo

Sellers with real volume and multi-country VAT.

  • Up to 50M settlements / month
  • Multi-jurisdiction VAT + OSS treatment
  • CARF / DAC8 export files
  • QuickBooks · Xero sync
  • Month-end close pack
Book a call

Facilitator

$2,000/mo

Payment facilitators with reporting obligations.

  • Unlimited settlements
  • CARF / DAC8 filing support
  • NetSuite sync + audit trail
  • Per-payee aggregation & nexus
  • Priority support & SLA
Talk to us
Get started

Show us your settlement feed. We'll show you your books.

Send a sample month of x402 settlements and we'll return recognized revenue, the VAT gap, and a CARF export — usually within a day.

Email ebo@testmachine.ai Or explore the live demo first.