feat(pos): receipt VAT breakdown — per-line rate + subtotals by type

backlog/features.json

@@ -8174,6 +8174,22 @@
       },
       "phase": "admin",
       "completed_at": "2026-08-26T20:56:49Z"
+    },
+    {
+      "id": "RECEIPT-VAT-BREAKDOWN",
+      "type": "fix",
+      "title": "Receipt VAT breakdown: discriminate types per line and subtotal",
+      "description": "POS receipt should show VAT type (general/reduced/super-reduced) per line item AND break down subtotals by VAT type. Currently only shows total IVA without discrimination.",
+      "priority": "med",
+      "risk": "med",
+      "status": "in_progress",
+      "created_at": "2026-08-26",
+      "gates": {
+        "reviewer": false,
+        "security": false,
+        "qa": false
+      },
+      "phase": "pos"
     }
   ]
 }