# Open PRs (billing repo) — snapshot 2026-10-19

- #412 "EU B2B reverse charge: check seller country, add NL/ES/IT rates" — author: dev-b — touches `src/billing/invoice.py` (tax block + TAX_RATES), +88/-14. Target: merge this sprint, customer commitment for 1 Nov.
- #415 "Bump pytest to 8.x" — touches `requirements-dev.txt` only.
- #418 "Partner statements: add CSV download" — touches `src/partners/statement.py`, `src/partners/views.py`.
- #420 "Annual plans: support mid-year seat true-ups" — draft — touches `src/billing/invoice.py` (add-ons block).