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SET DocsAPI reference and complianceUpdated 2026-11-09
Browse: SET API (Platforms)

Statements and tax data

SET API and SET Merchant API · Live since 2026-11-09

Monthly statement per customer

POST /v1/statements {customer, month: "YYYY-MM", rebuild?} builds one customer's month (UTC).

  • It covers everything GET /v1/balance_transactions lists: every row created in the month, whatever its state, in sections by type with subtotals and a summary.
  • It is built in steps: each read of GET /v1/statements/{id} builds more, and SET's scheduler builds a step every ten minutes. When state is ready, download it:
    • GET /v1/statements/{id}/csv: one line per transaction;
    • GET /v1/statements/{id}/pdf: printable, letter landscape, summary first.
  • Totals per type and currency show the amount, SET's fee, the platform's share, and other fees.
  • A statement built before its month ended says complete: false. Rebuild it after the month with rebuild: true.
  • Amounts, states and ids only: no payer, recipient, bank or card details.

CSV columns: created_at_utc, type, direction, id, amount, currency, set_fee, platform_fee, provider_fee, settled_amount, settled_currency, state.

A merchant's own statement also lists its card payments and refunds.

A year's payouts, for 1099s

These extend SET's 1099 data to payouts made with POST /v1/payouts.

  • GET /v1/tax/payouts?year= lists every payout paid in the year, refunds to buyers left out. Each row has its verification, and the answer has an exceptions list. A crypto payout is confirmed on chain by SET's own reader. With format=csv, the chain and tx columns support an independent re-check.
  • GET /v1/tax/1099?year= groups the same payouts per paying customer and recipient. Each group shows the count, total, SET's fees, whether the total meets the year's reporting threshold ($2,000 from 2026), and how many payouts are verified.

Dates are UTC and USDC is valued at $1.00. Resolve exceptions first.

What SET does not do: SET does not decide who is reportable or which form applies, and files nothing. Each paying customer files for its own payees. The threshold covers everything the customer paid the payee in the year, including payments made elsewhere.