# Fieldnote Supply Shop: marketplace order, refund, tax and settlement documents

Every document a small marketplace seller has to import, export or reconcile for one trading month: the order and line exports, the refund and return registers, the shipping manifest, the multi-jurisdiction tax summary, the variant inventory feed and the settlement that ties them all to one bank deposit.

All parties, amounts and identifiers are fictional. Fixed snapshot: 2026-09-08. Every record is derived from the shared operating model `retail-commerce`, so identifiers join across this set and across the business-kit fixtures that use the same model.

## Reconciliation identities this set asserts

- Merchandise subtotal minus discounts equals the taxable amount on every order, and the taxable amounts sum to 922.00 USD.
- Tax collected 96.34 minus tax refunded 7.46 equals net tax due 88.88 across 6 jurisdictions.
- Gross sales 922.00 minus fees 180.99 minus refunds 80.00 equals net payable 661.01 USD.
- The 41 lines of settlement-transactions.csv sum to exactly the same 661.01 USD.
- Net payable converted once at 0.91250 equals the 603.17 EUR deposit.

## Files

| File | Format | Validity | What it is |
| --- | --- | --- | --- |
| `orders-export.csv` | csv | valid | Order export CSV |
| `orders-export.json` | json | valid | Order export JSON |
| `orders-export.xlsx` | xlsx | valid | Order export workbook |
| `orders-export-eu-dialect.csv` | csv | valid | Order export in the European CSV dialect |
| `orders-export-utf8-bom.csv` | csv | valid | Order export with a UTF-8 BOM and US dates |
| `orders-export-latin1.csv` | csv | reference | Order export encoded as ISO-8859-1 |
| `orders-export-zero-rows.csv` | csv | valid | Order export with a header and no rows |
| `orders-export-single-row.csv` | csv | valid | Order export with exactly one row |
| `orders-export-column-count-drift.csv` | csv | invalid | Order export whose row 7 has an extra field |
| `order-lines-export.csv` | csv | valid | Order line export CSV |
| `refunds.csv` | csv | valid | Refund and partial-refund export |
| `refunds.json` | json | valid | Refund export JSON |
| `refunds-exceed-capture.csv` | csv | invalid | Refund export that refunds more than was captured |
| `returns-rma.csv` | csv | valid | Returns and RMA register |
| `returns-rma.xml` | xml | valid | Returns and RMA register XML |
| `shipping-manifest.csv` | csv | valid | Shipping manifest |
| `shipping-manifest.json` | json | valid | Shipping manifest JSON |
| `tax-summary.csv` | csv | valid | Multi-jurisdiction tax summary |
| `tax-summary.json` | json | valid | Multi-jurisdiction tax summary JSON |
| `inventory-feed.csv` | csv | valid | Inventory and price feed with variants |
| `inventory-feed.xml` | xml | valid | Inventory and price feed XML |
| `inventory-feed-utf16le.tsv` | tsv | valid | Inventory feed as UTF-16 LE tab-separated text |
| `settlement-transactions.csv` | csv | valid | Marketplace settlement transaction detail |
| `settlement-payout.csv` | csv | valid | Marketplace settlement and payout summary |
| `settlement-payout.json` | json | valid | Marketplace settlement and payout summary JSON |
| `settlement-payout-fx-rounding-mismatch.csv` | csv | invalid | Settlement whose deposit misses by the FX rounding |
| `payout-history.csv` | csv | valid | Three-period payout history |
| `fee-schedule.csv` | csv | reference | Marketplace fee schedule |
| `chargebacks.csv` | csv | valid | Open and resolved chargebacks |
| `sales-by-product.csv` | csv | valid | Sales by product |
| `customer-export.csv` | csv | valid | Customer export with tax jurisdiction |
| `discount-codes.csv` | csv | valid | Discount code usage |
| `settlement-statement.pdf` | pdf | valid | Settlement statement PDF |
| `order-confirmation-ORD-003.pdf` | pdf | valid | Order confirmation PDF |
| `credit-note-RFND-004.pdf` | pdf | valid | Credit note PDF |
| `settlement-reconciliation.json` | json | reference | Settlement reconciliation assertions |

## Deliberate defects

These files are broken on purpose. Each one is a single named mutation of a correct file in the same directory, so a parser under test can be checked against both.

- **`orders-export-column-count-drift.csv`** A strict reader raises on file line 8: 14 fields against a 13-field header. A permissive reader silently keeps the row and either drops gift-wrap or shifts it into an unnamed column, which is the failure this fixture exists to expose.
- **`refunds-exceed-capture.csv`** A correct importer rejects RFND-007: merchandise refunded against ORD-005 reaches 96.00 against a 78.00 capture, an excess of 18.00, and LINE-009 has already had both of its 2 units refunded by RFND-005. An importer with no cumulative check accepts all seven rows and reports a negative net payout for the order.
- **`settlement-payout-fx-rounding-mismatch.csv`** net_payable_usd 661.01 converted once at 0.91250 is 603.17 EUR, but deposit_amount_eur states 603.19. The file is out by 0.02 EUR because each line was rounded to cents before summing; the USD side reconciles perfectly, which is why this class of break survives a reconciliation that only checks the settlement currency.

## Notes and limits

- Tax is treated as marketplace facilitator tax: it is collected from the buyer and remitted by the marketplace, so it never enters the seller settlement. That is why the settlement reconciles on merchandise only.
- Tax is rounded half up to cents at the order, and a jurisdiction total is the sum of those already-rounded amounts. Rounding the jurisdiction's own taxable base instead gives a different cent on US-CA and US-WA, because a halved cent rounds up once and not twice. Both bases are defensible; tax-summary.json states which one this set uses, and a reconciliation test has to choose before it can pass.
- A refund returns the full line unit price and does not claw back the order-level promotion. This is a stated policy, not an arithmetic slip, and refunds.json records it.
- Shipping is free in this period, so the manifest carries no freight charge. Carrier billing lives in the logistics document set.
- These files are fixtures for import, reconciliation and error-handling tests. They are not tax advice and the rates are illustrative.