Internet Engineering Task Force (IETF)                         O. Steele
Request for Comments: 9942                                  Tradeverifyd
Category: Standards Track                                    H. Birkholz
ISSN: 2070-1721                                           Fraunhofer SIT
                                                      A. Delignat-Lavaud
                                                              C. Fournet
                                                               Microsoft
                                                              March
                                                              April 2026

           CBOR Object Signing and Encryption (COSE) Receipts

Abstract

   CBOR Object Signing and Encryption (COSE) Receipts prove properties
   of a Verifiable Data Structure (VDS) to a verifier.  Verifiable Data
   Structures and associated proof types Proof Types enable security properties,
   such as minimal disclosure, transparency, and non-equivocation.
   Transparency helps maintain trust over time and has been applied to
   certificates, end-to-end encrypted messaging systems, and supply
   chain security.  This specification enables concise transparency-
   oriented systems by building on Concise Binary Object Representation
   (CBOR) and COSE.  The extensibility of the approach is demonstrated
   by providing CBOR encodings for Merkle inclusion and consistency
   proofs.

Status of This Memo

   This is an Internet Standards Track document.

   This document is a product of the Internet Engineering Task Force
   (IETF).  It represents the consensus of the IETF community.  It has
   received public review and has been approved for publication by the
   Internet Engineering Steering Group (IESG).  Further information on
   Internet Standards is available in Section 2 of RFC 7841.

   Information about the current status of this document, any errata,
   and how to provide feedback on it may be obtained at
   https://www.rfc-editor.org/info/rfc9942.

Copyright Notice

   Copyright (c) 2026 IETF Trust and the persons identified as the
   document authors.  All rights reserved.

   This document is subject to BCP 78 and the IETF Trust's Legal
   Provisions Relating to IETF Documents
   (https://trustee.ietf.org/license-info) in effect on the date of
   publication of this document.  Please review these documents
   carefully, as they describe your rights and restrictions with respect
   to this document.  Code Components extracted from this document must
   include Revised BSD License text as described in Section 4.e of the
   Trust Legal Provisions and are provided without warranty as described
   in the Revised BSD License.

Table of Contents

   1.  Introduction
     1.1.  Requirements Notation
   2.  New COSE Header Parameters
   3.  Terminology
   4.  Verifiable Data Structures in CBOR
     4.1.  Structures
     4.2.  Proofs
     4.3.  Usage
     4.4.  Profiles
       4.4.1.  Registration Requirements
   5.  RFC9162_SHA256
     5.1.  Verifiable Data Structure
     5.2.  Inclusion Proof
       5.2.1.  Receipt of Inclusion
     5.3.  Consistency Proof
       5.3.1.  Receipt of Consistency
   6.  Privacy Considerations
     6.1.  Log Length
     6.2.  Header Parameters
   7.  Security Considerations
     7.1.  Choice of Signature Algorithms
     7.2.  Validity Period
     7.3.  Status Updates
   8.  IANA Considerations
     8.1.  COSE Header Parameter
     8.2.  Verifiable Data Structure Registries
       8.2.1.  Expert Review
       8.2.2.  Templates and Initial Contents
   9.  References
     9.1.  Normative References
     9.2.  Informative References
   Acknowledgements
   Contributors
   Authors' Addresses

1.  Introduction

   COSE Receipts are signed proofs that include metadata about certain
   states of a Verifiable Data Structure (VDS) that are true when the
   COSE Receipt was issued.  COSE Receipts can include proofs that a
   document is in a database (proof of inclusion), that a database is
   append only
   append-only (proof of consistency), that a smaller set of statements
   are contained in a large set of statements (proof of disclosure, a
   special case of proof of inclusion), or that certain data is not yet
   present in a database (proof of non-inclusion).  Different VDSs can
   produce different Verifiable Data structure Proofs (VDP).  The
   combination of representations of various VDSs and VDP can
   significantly increase the burden for implementers and create
   interoperability challenges for transparency services.  This document
   describes how to convey VDS and associated VDP types in unified COSE
   envelopes.

1.1.  Requirements Notation

   The key words "MUST", "MUST NOT", "REQUIRED", "SHALL", "SHALL NOT",
   "SHOULD", "SHOULD NOT", "RECOMMENDED", "NOT RECOMMENDED", "MAY", and
   "OPTIONAL" in this document are to be interpreted as described in
   BCP 14 [RFC2119] [RFC8174] when, and only when, they appear in all
   capitals, as shown here.

2.  New COSE Header Parameters

   This document defines three new COSE header parameters, which are
   introduced up front in this section and elaborated on later in this
   document.

   394:  A COSE header parameter named receipts "receipts" with a value type of
      array where the array contains one or more COSE Receipts as
      specified in this document.

   395:  A COSE header parameter named vds "vds" (for Verifiable Data
      Structure), which conveys the algorithm identifier for a
      Verifiable Data Structure.  Correspondingly, see Section 8.2.2.1
      for a registry defining the integers used to identify Verifiable
      Data Structures.

   396:  A COSE header parameter named vdp "vdp" (for Verifiable Data
      Structure Proofs), which conveys a map containing Verifiable Data
      Structure Proofs organized by proof type. Proof Type.  Correspondingly, see
      Section 8.2.2.2 for a registry defining the integers used to
      identify Verifiable Data Structure proof types. Proof Types.

3.  Terminology

   CDDL:  Concise Data Definition Language (CDDL) is defined in
      [RFC8610].

   EDN:  CBOR Extended Diagnostic Notation (EDN) is defined in
      [RFC8949], where it is referred to as "diagnostic notation", and
      is revised in [CBOR-EDN].

   Verifiable Data Structure (VDS):  A data structure that supports one
      or more Verifiable Data Structure Proof Types.  This property
      describes an algorithm used to maintain a Verifiable Data
      Structure, for example, a binary Merkle tree Tree algorithm.

   Verifiable Data Structure Proofs (VDP):  A data structure used to
      convey proof types Proof Types for proving different properties, such as
      authentication, inclusion, consistency, and freshness.  Parameters
      can include multiple proofs of a given type or multiple types of
      proof (inclusion and consistency).

   Proof Type:  A property that can be obtained by verifying a given
      proof over one or more entries in a Verifiable Data Structure.
      For example, a VDS, such as a binary Merkle tree, Tree, can support
      inclusion proofs of type "inclusion" where each proof confirms that a given entry is
      included in a Merkle Tree root.

   Proof Value:  An encoding of a Proof Type in CBOR [RFC8949].

   Entry:  An entry in a Verifiable Data Structure for which proofs can
      be derived.

   Receipt:  A COSE object, Single Signer Data Object, as defined in [RFC9052],
      containing the header parameters necessary to convey one or more
      VDP for an associated VDS.

4.  Verifiable Data Structures in CBOR

   This section describes representations of Verifiable Data Structure
   Proofs in [RFC8949].  For example, construction of a Merkle tree Tree leaf
   or an inclusion proof from a leaf to a Merkle Tree root might have
   several different representations, depending on the Verifiable Data
   Structure used.  Differences in representations are necessary to
   support efficient verification, unique security or privacy
   properties, and for compatibility with specific implementations.
   This document defines two extension points for enabling Verifiable
   Data Structures with COSE and provides concrete examples for the
   structures and proofs defined in Section 2.1.3 of [RFC9162] and
   Section 2.1.4 of [RFC9162].  The design of these structures is
   influenced by the conventions established for COSE Keys.

4.1.  Structures

   Similar to COSE Key Types [IANA.cose_header-parameters], different
   Verifiable Data Structures support different algorithms.

   This document establishes a registry of Verifiable Data Structure
   algorithms; see Section 8.2.2.1 for details.

4.2.  Proofs

   Similar to COSE Key Type Parameters [IANA.cose_header-parameters], as
   EC2 keys (1: 2) require and give meaning to specific parameters, such
   as -1 (crv), -2 (x), -3 (y), -4 (d), RFC9162_SHA256 (395: 1) supports
   both (-1) inclusion and (-2) consistency proofs.

   This document establishes a registry of Verifiable Data Structure
   Proofs; see Section 8.2.2.2 for details.

   Proof types Types are specific to their associated "Verifiable Data
   Structure"; for example, different Merkle trees Trees might support
   different representations of "inclusion proof" inclusion proof or "consistency
   proof". consistency proof.
   Implementers should not expect interoperability across "Verifiable
   Data Structures".  Security analysis MUST be conducted prior to
   migrating to new structures to ensure the new security and privacy
   assumptions are acceptable for the use case.

4.3.  Usage

   This document registers a new COSE Header Parameter receipts header parameter "receipts" (394)
   to enable Receipts to be conveyed in the protected and unprotected
   headers of Enveloped COSE Objects. Structures.

   When the receipts "receipts" header parameter is present, the verifier MUST
   confirm that the associated Verifiable Data Structure and Verifiable
   Data Structure Proofs match entries present in the registries
   established in this specification, including values added in
   subsequent registrations.

   Receipts MUST be tagged as COSE_Sign1.

   The following definition from [RFC8610] is provided:

   Signature_With_Receipt = #6.18(COSE_Sign1)

   cose.label /6.18(COSE_Sign1)

   cose-label = int / text
   cose.values
   cose-values = any

   Protected_Header = {
     * cose.label cose-label => cose.values cose-values
   }

   Unprotected_Header = {
     &(receipts: 394)  => [+ bstr .cbor Receipt]
     * cose.label cose-label => cose.values cose-values
   }

   COSE_Sign1 = [
     protected   : bstr .cbor Protected_Header,
     unprotected : Unprotected_Header,
     payload     : bstr / nil,
     signature   : bstr
   ]

   Receipt = Receipt_For_Inclusion / Receipt_For_Consistency

   ; Note the proof formats shown here are for RFC9162_SHA256.
   ; Other Verifiable Data Structures may have different proof formats.

   Receipt_For_Inclusion = #6.18(Signed_Inclusion_Proof) /6.18(Signed_Inclusion_Proof)

   Signed_Inclusion_Proof = [
     protected   : bstr .cbor RFC9162_SHA256_Inclusion_Protected_Header RFC9162_SHA256_Inclusion_Protected_Header,
     unprotected : RFC9162_SHA256_Inclusion_Unprotected_Header RFC9162_SHA256_Inclusion_Unprotected_Header,
     payload     : bstr / nil nil,
     signature   : bstr
   ]

   RFC9162_SHA256_Inclusion_Protected_Header = {
     &(alg: 1) => int
     &(vds: 395) => int
     * cose.label cose-label => cose.values cose-values
   }

   RFC9162_SHA256_Inclusion_Unprotected_Header = {
     &(vdp: 396) => RFC9162_SHA256_Verifiable_Inclusion_Proofs
     * cose.label cose-label => cose.values cose-values
   }

   RFC9162_SHA256_Verifiable_Inclusion_Proofs = {
     &(inclusion-proof: -1) => RFC9162_SHA256_Inclusion_Proofs
   }

   RFC9162_SHA256_Inclusion_Proofs = [ + RFC9162_SHA256_Inclusion_Proof ]

   RFC9162_SHA256_Inclusion_Proof = bstr .cbor [
     tree_size: uint,
     leaf_index: uint,
     inclusion_path: [ + bstr ]
   ]

   Receipt_For_Consistency = #6.18(Signed_Consistency_Proof) /6.18(Signed_Consistency_Proof)

   Signed_Consistency_Proof = [
     protected   : bstr .cbor RFC9162_SHA256_Consistency_Protected_Header,
     unprotected : RFC9162_SHA256_Consistency_Unprotected_Header,
     payload     : bstr / nil, ; Newer Merkle tree Tree root
     signature   : bstr
   ]

   RFC9162_SHA256_Consistency_Protected_Header = {
     &(alg: 1) => int,
     &(vds: 395) => int,
     * cose.label cose-label => cose.values cose-values
   }

   RFC9162_SHA256_Consistency_Unprotected_Header = {
     &(vdp: 396) => RFC9162_SHA256_Verifiable_Consistency_Proofs
     * cose.label cose-label => cose.values cose-values
   }

   RFC9162_SHA256_Verifiable_Consistency_Proofs = {
     &(consistency-proof: -2) => RFC9162_SHA256_Consistency_Proofs
   }

   RFC9162_SHA256_Consistency_Proofs = [ + RFC9162_SHA256_Consistency_Proof ]

   RFC9162_SHA256_Consistency_Proof = bstr .cbor [
      tree_size_1: uint,
      tree_size_2: uint,
      consistency_path: [ + bstr ]
   ]

           Figure 1: CDDL for a COSE Sign1 COSE_Sign1 with Attached Receipts

   The following informative EDN is provided:

   / cose-sign1 / 18([
     / protected   / <<{
       / kid / 4 : h'bc297b51...e4edf0de',
       / algorithm / 1 : -7,  #  / ES256
     }>>,
     / unprotected / {
       / receipts / 394 : {         [ << ... >> ]
       }
       <</ cose-sign1 / 18([
           / protected   / <<{
             / kid / 4 : h'abcdef12...34567890',
             / algorithm / 1 : -7,  #  / ES256
             / vds       / 395 : 1, # / RFC9162 SHA-256
           }>>,
           / unprotected / {
             / proofs / 396 : {
               / inclusion / -1 : [
                 <<[
                   / size / 9, / leaf / 8,
                   / inclusion path /
                   h'7558a95f...e02e35d6'
                 ]>>
               ],
             },
           },
           / payload     / null,
           / signature   / h'02d227ed...ccd3774f'
         ])>>,
         <</ cose-sign1 / 18([
           / protected   / <<{
             / kid / 4 : h'abcdef12...34567890',
             / algorithm / 1 : -7,  #  / ES256
             / vds       / 395 : 1, # / RFC9162 SHA-256
           }>>,
           / unprotected / {
             / proofs / 396 : {
               / inclusion / -1 : [
                 <<[
                   / size / 6, / leaf / 5,
                   / inclusion path /
                   [ h'9352f974...4ffa7ce0',
                     h'54806f32...f007ea06' ]
                 ]>>
               ],
             },
           },
           / payload     / null,
           / signature   / h'36581f38...a5581960'
         ])>>
       },
     },
     / payload     / h'0167c57c...deeed6d4',
     / signature   / h'2544f2ed...5840893b'
   ])

         Figure 2: An Example COSE Signature with Multiple Receipts

   The specific structure of COSE Receipts is dependent on the structure
   of the COSE_Sign1 payload and the Verifiable Data Structure Proofs
   contained in the COSE_Sign1 unprotected header.  The CDDL definition
   for Verifiable Data Structure Proofs is specific to each Verifiable
   Data Structure.  This document describes proofs for RFC9162_SHA256 in
   the following sections.

4.4.  Profiles

   New Verifiable Data Structures can require the definition of a
   profile.  The payload in such definitions SHOULD be detached.
   Detached payloads force verifiers to recompute the root from the
   proof and protect against implementation errors where the signature
   is verified but the payload is incompatible with the proof.  Profiles
   of proof signatures that define additional protected header
   parameters are encouraged to make their presence mandatory to ensure
   that claims are processed with their intended semantics.  One way to
   include this information in the COSE structure is use of the typ "typ"
   (type) Header Parameter; header parameter; see [RFC9596] and the similar guidance
   provided in [RFC9597].

4.4.1.  Registration Requirements

   Each Verifiable Data Structure specification applying for inclusion
   in this registry MUST define how to encode the Verifiable Data
   Structure identifier and its proof types Proof Types in CBOR.  Each specification
   MUST define how to produce and consume the supported proof types. Proof Types.
   See Section 5 as an example.

   Where a specification supports a choice of hash algorithm, a separate
   IANA registration must be made for each supported algorithm.  For
   example, to provide support for SHA256 and SHA3_256 with Merkle
   Inclusion Proofs
   inclusion proofs and Merkle Consistency Proofs consistency proofs defined, respectively,
   in Section 2.1.3 of [RFC9162] and Section 2.1.4 of [RFC9162], both
   "RFC9162_SHA256" and "RFC9162_SHA3_256" require entries in the
   relevant IANA registries.  This document only defines
   "RFC9162_SHA256".

5.  RFC9162_SHA256

   This section defines how the data structure described in Section 2.1
   of [RFC9162] is mapped to the terminology defined in this document,
   using [RFC8949] and [RFC9053].

5.1.  Verifiable Data Structure

   The integer identifier for this Verifiable Data Structure is 1.  The
   string identifier for this Verifiable Data Structure is
   "RFC9162_SHA256", a Merkle Tree where SHA256 is used as the hash
   algorithm (see Table 2).  See Section 2.1.1 of [RFC9162] for a
   complete description of this Verifiable Data Structure.

5.2.  Inclusion Proof

   See Section 2.1.3.1 of [RFC9162] for a complete description of this
   Verifiable Data Structure Proof type. Type.

   The CBOR representation of an inclusion proof for RFC9162_SHA256 is:

   inclusion-proof = bstr .cbor [

       ; tree size at current Merkle Tree root
       tree-size: uint

       ; index of leaf in tree
       leaf-index: uint

       ; path from leaf to current Merkle Tree root
       inclusion-path: [ + bstr ]
   ]

         Figure 3: CBOR-Encoded Inclusion Proof for RFC9162_SHA256

   The term leaf-index is used for alignment with the use established in
   Section 2.1.3.2 of [RFC9162].

   Note that [RFC9162] defines inclusion proofs only for leaf nodes, and
   that:

   |  If leaf_index is greater than or equal to tree_size, then fail the
   |  proof verification.

   The identifying index of a leaf node is relative to all nodes in the
   tree size for which the proof was obtained.

5.2.1.  Receipt of Inclusion

   In a signed inclusion proof, the payload is the Merkle tree Tree root that
   corresponds to the log at size tree-size.  The protected header for
   an RFC9162_SHA256 inclusion proof signature is:

   protected-header-map = {
     &(alg: 1) => int
     &(vds: 395) => int
     * cose-label => cose-value
   }

           Figure 4: Protected Header for a Receipt of Inclusion

   alg (label: 1):  REQUIRED.  Signature algorithm identifier.  Value
      type: int.

   vds (label: 395):  REQUIRED.  Verifiable Data Structure algorithm
      identifier.  Value type: int.

   The unprotected header for an RFC9162_SHA256 inclusion proof
   signature is:

   inclusion-proofs = [ + inclusion-proof ]

   verifiable-proofs = {
     &(inclusion-proof: -1) => inclusion-proofs
   }

   unprotected-header-map = {
     &(vdp: 396) => verifiable-proofs
     * cose-label => cose-value
   }

   Figure 5: A Verifiable Data Structure Proofs in an Unprotected Header

   vdp (label: 396):  REQUIRED.  Verifiable Data Structure Proofs.
      Value type: Map.

   inclusion-proof (label: -1):  REQUIRED.  Inclusion proofs.  Value
      type: Array of bstr.

   The payload of an RFC9162_SHA256 inclusion proof signature is the
   Merkle tree Tree hash as defined in [RFC9162].

   An EDN example for a Receipt containing an inclusion proof for
   RFC9162_SHA256 with a detached payload (see Section 4.4) is:

   / cose-sign1 / 18([
     / protected   / <<{
       / algorithm / 1 : -7,  #  / ES256
       / vds       / 395 : 1, # / RFC9162 SHA-256
     }>>,
     / unprotected / {
       / proofs / 396 : {
         / inclusion / -1 : [
           <<[
             / size / 20, / leaf / 17,
             / inclusion path /
             [ h'fc9f050f...221c92cb',
               h'bd0136ad...6b28cf21',
               h'd68af9d6...93b1632b' ]
           ]>>
         ],
       },
     },
     / payload     / null,
     / signature   / h'de24f0cc...9a5ade89'
   ])

                       Figure 6: Receipt of Inclusion

   The VDS in the protected header is necessary to understand the
   inclusion proof structure in the unprotected header.

   The inclusion proof and signature are verified in order.  First, the
   verifier applies the inclusion proof to a possible entry (set member)
   bytes.  If this process fails, the inclusion proof may have been
   tampered with.  If this process succeeds, the result is a Merkle Tree
   root, which in the attached as the COSE Sign1 COSE_Sign1 payload.  Second, the
   verifier checks the signature of the COSE Sign1. COSE_Sign1.  If the resulting
   signature can be verified, the Receipt has proved inclusion of the
   entry in the Verifiable Data Structure.  If the resulting signature
   cannot be verified, the signature may have been tampered with.

5.3.  Consistency Proof

   See Section 2.1.4.1 of [RFC9162] for a complete description of this
   Verifiable Data Structure Proof type. Type.

   The cbor representation of a consistency proof for RFC9162_SHA256 is:

   consistency-proof =  bstr .cbor [

       ; older Merkle root tree Tree size
       tree-size-1: uint

       ; newer Merkle root tree Tree size
       tree-size-2: uint

       ; path from older Merkle root Tree to newer Merkle root. Tree
       consistency-path: [ + bstr ]

   ]

        Figure 7: CBOR-Encoded Consistency Proof for RFC9162_SHA256

5.3.1.  Receipt of Consistency

   In a signed consistency proof, the newer Merkle tree Tree root (proven to
   be consistent with an older Merkle tree root), Tree root) is an attached a detached payload
   and corresponds to the log at size tree-size-2.

   The protected header for an RFC9162_SHA256 consistency proof
   signature is:

   protected-header-map = {
     &(alg: 1) => int
     &(vds: 395) => int
     * cose-label => cose-value
   }

          Figure 8: Protected Header for a Receipt of Consistency

   alg (label: 1):  REQUIRED.  Signature algorithm identifier.  Value
      type: int.

   vds (label: 395):  REQUIRED.  Verifiable Data Structure algorithm
      identifier.  Value type: int.

   The unprotected header for an RFC9162_SHA256 consistency proof
   signature is:

   consistency-proofs = [ + consistency-proof ]

   verifiable-proofs = {
     &(consistency-proof: -2) => consistency-proofs
   }

   unprotected-header-map = {
     &(vdp: 396) => verifiable-proofs
     * cose-label => cose-value
   }

   vdp (label: 396):  REQUIRED.  Verifiable Data Structure Proofs.
      Value type: Map.

   consistency-proof (label: -2):  REQUIRED.  Consistency proofs.  Value
      type: Array of bstr.

   The payload of an RFC9162_SHA256 consistency proof signature is: The
   newer Merkle tree Tree hash as defined in [RFC9162].

   An EDN example for a Receipt containing a consistency proof for
   RFC9162_SHA256 with a detached payload (see Section 4.4) is:

   / cose-sign1 / 18([
     / protected   / <<{
       / algorithm / 1 : -7,  #  / ES256
       / vds       / 395 : 1, # / RFC9162 SHA-256
     }>>,
     / unprotected / {
       / proofs / 396 : {
         / consistency / -2 : [
           <<[
             / old / 20, / new / 104,
             / consistency path /
             h'e5b3e764...c4a813bc',
             h'87e8a084...4f529f69',
             h'f712f76d...92a0ff36',
             h'd68af9d6...93b1632b',
             h'249efab6...b7614ccd',
             h'85dd6293...38914dc1'
           ]>>
         ],
       },
     },
     / payload     / null,
     / signature   / h'94469f73...52de67a1'
   ])

                   Figure 9: Example Consistency Receipt

   The VDS in the protected header is necessary to understand the
   consistency proof structure in the unprotected header.

   The signature and consistency proof are verified in order.

   First, the verifier checks the signature on the COSE Sign1. COSE_Sign1.  If the
   verification fails, the consistency proof is not checked.  Second,
   the consistency proof is checked by applying a previous inclusion
   proof to the consistency proof.  If the verification fails, the
   append only
   append-only property of the Verifiable Data Structure is not assured.
   This approach is specific to RFC9162_SHA256; different Verifiable
   Data Structures may not support consistency proofs.  It is
   recommended that implementations return a single boolean result for
   Receipt-verification operations to reduce the chance of accepting a
   valid signature over an invalid consistency proof.

6.  Privacy Considerations

   The privacy considerations section of [RFC9162] and [RFC9053] apply
   to this document.

6.1.  Log Length

   Some structures and proofs leak the size of the log at the time of
   inclusion.  In the case that a log only stores certain kinds of
   information, this can reveal details that could impact reputation.
   For example, if a transparency log only stored breach notices, a
   receipt for a breach notice would reveal the number of previous
   breaches at the time the notice was made transparent.

6.2.  Header Parameters

   Additional header parameters can reveal information about the
   transparency service or its log entries.  The receipt producer MUST
   perform a privacy analysis for all mandatory fields in profiles based
   on this specification.

7.  Security Considerations

   See the Security Considerations sections of:

   *  [RFC9162]

   *  [RFC9053]

7.1.  Choice of Signature Algorithms

   A security analysis ought to be performed to ensure that the digital
   signature algorithm alg has the appropriate strength to secure
   receipts.

   It is recommended to select signature algorithms that share
   cryptographic components with the Verifiable Data Structure used; for
   example, both RFC9162_SHA256 and ES256 depend on the sha-256 hash
   function.

7.2.  Validity Period

   In some cases, receipts MAY include strict validity periods, for
   example, activation not too far in the future or expiration not too
   far in the past.  See the iat, nbf, and exp claims in [RFC8392] for
   one way to accomplish this.  The details of expressing validity
   periods are out of scope for this document.

7.3.  Status Updates

   In some cases, receipts should be "revocable" or "suspendable" after
   being issued, regardless of their validity period.  The details of
   expressing statuses are out of scope for this document.

8.  IANA Considerations

8.1.  COSE Header Parameter

   IANA has added the COSE header parameters defined in Section 2, and
   as listed in Table 1, to the "COSE Header Parameters" subregistry
   [IANA.cose_header-parameters] in the "CBOR Object Signing and
   Encryption (COSE)" registry group.  These COSE header parameters fall
   in the 'Integer values from 256 to 65535' range (with a Specification
   Required registration procedure (see [RFC8126])).  The Value Registry
   listed for "vds" is the "COSE Verifiable Data Structure Algorithm"
   subregistry.  The map labels in the "vdp" are assigned from the "COSE
   Verifiable Data Structure Proofs" subregistry.

   +==========+=======+=======+============+==============+===========+
   | Name     | Label | Value | Value      | Description  | Reference |
   |          |       | Type  | Registry   |              |           |
   +==========+=======+=======+============+==============+===========+
   | receipts | 394   | array |            | Priority     | RFC 9942, |
   |          |       |       |            | ordered      | Section 2 |
   |          |       |       |            | sequence of  |           |
   |          |       |       |            | CBOR encoded |           |
   |          |       |       |            | Receipts     |           |
   +----------+-------+-------+------------+--------------+-----------+
   | vds      | 395   | int   | COSE       | Algorithm    | RFC 9942, |
   |          |       |       | Verifiable | identifier   | Section 2 |
   |          |       |       | Data       | for          |           |
   |          |       |       | Structure  | Verifiable   |           |
   |          |       |       |            | Data         |           |
   |          |       |       |            | Structures   |           |
   |          |       |       |            | that is used |           |
   |          |       |       |            | to produce   |           |
   |          |       |       |            | Verifiable   |           |
   |          |       |       |            | Data         |           |
   |          |       |       |            | Structure    |           |
   |          |       |       |            | Proofs       |           |
   +----------+-------+-------+------------+--------------+-----------+
   | vdp      | 396   | map   | map key in | Location for | RFC 9942, |
   |          |       |       | COSE       | Verifiable   | Section 2 |
   |          |       |       | Verifiable | Data         |           |
   |          |       |       | Data       | Structure    |           |
   |          |       |       | Structure  | Proofs in    |           |
   |          |       |       | Proofs     | COSE Header  |           |
   |          |       |       |            | Parameters   |           |
   +----------+-------+-------+------------+--------------+-----------+

             Table 1: Newly Registered COSE Header Parameters

8.2.  Verifiable Data Structure Registries

   IANA established the "COSE Verifiable Data Structure Algorithms" and
   "COSE Verifiable Data Structure Proofs" subregistries under a
   Specification Required policy as described in Section 4.6 of
   [RFC8126].

8.2.1.  Expert Review

   Expert reviewers (see [RFC8126]) should take into consideration the
   following points:

   *  Experts are advised to assign the next available positive integer
      for Verifiable Data Structures.

   *  Point squatting should be discouraged.  Reviewers are encouraged
      to get sufficient information for registration requests to ensure
      that the usage is not going to duplicate one that is already
      registered and that the point is likely to be used in deployments.

   *  Specifications are required for all point assignments. early
      allocation is permissible, see Section 2 of [RFC7120].

   *  It is not permissible to assign points in COSE Verifiable Data
      Structure Algorithms algorithms for which no corresponding COSE Verifiable
      Data Structure Proofs entry exists, and vice versa.

   *  The change controller for related registrations of structures and
      proofs should be the same.

8.2.2.  Templates and Initial Contents

8.2.2.1.  COSE Verifiable Data Structure Algorithms Registry

   Registration Template:
      Name:
         This is a descriptive name for the Verifiable Data Structure
         that enables easier reference to the item.

      Value:
         This is the value used to identify the Verifiable Data
         Structure.

      Description:
         This field contains a brief description of the Verifiable Data
         Structure.

      Reference:
         This contains a pointer to the public specification for the
         Verifiable Data Structure.

      Change Controller:
         For Standards Track RFCs, list the "IETF".  For others, give
         the name of the responsible party.  Other details (e.g., postal
         address, email address, home page URI) may also be included.

   +================+=======+===============+============+===========+
   | Name           | Value | Description   | Change     | Reference |
   |                |       |               | Controller |           |
   +================+=======+===============+============+===========+
   | Reserved       | 0     | Reserved      |            | RFC 9942  |
   +----------------+-------+---------------+------------+-----------+
   | RFC9162_SHA256 | 1     | SHA256 Binary | IETF       | Section   |
   |                |       | Merkle Tree   |            | 2.1 of    |
   |                |       |               |            | [RFC9162] |
   +----------------+-------+---------------+------------+-----------+

        Table 2: COSE Verifiable Data Structure Algorithms Initial
                            Registry Contents

8.2.2.2.  COSE Verifiable Data Structure Proofs Registry

   Registration Template:
      Verifiable Data Structure:
         This value used identifies the related Verifiable Data
         Structure.

      Name:
         This is a descriptive name for the proof type Proof Type that enables
         easier reference to the item.

      Label:
         This is the value used to identify the Verifiable Data
         Structure Proof type. Type.

      CBOR Type:
         This contains the CBOR type for the value portion of the label.

      Description:
         This field contains a brief description of the proof type. Proof Type.

      Reference:
         This contains a pointer to the public specification for the
         proof type.
         Proof Type.

      Change Controller:
         For Standards Track RFCs, list the "IETF".  For others, give
         the name of the responsible party.  Other details (e.g., postal
         address, email address, home page URI) may also be included.

   +==========+===========+=====+=====+===========+==========+=========+
   |Verifiable|Name       |Label|CBOR |Description|Change    |Reference|
   |Data      |           |     |Type |           |Controller|         |
   |Structure |           |     |     |           |          |         |
   +==========+===========+=====+=====+===========+==========+=========+
   |1         |inclusion  |-1   |array|Proof of   |IETF      |RFC 9942,|
   |          |proofs     |     |(of  |inclusion  |          |Section  |
   |          |           |     |bstr)|           |          |5.2      |
   +----------+-----------+-----+-----+-----------+----------+---------+
   |1         |consistency|-2   |array|Proof of   |IETF      |RFC 9942,|
   |          |proofs     |     |(of  |append only|  |append-only|          |Section  |
   |          |           |     |bstr)|property   |          |5.3      |
   +----------+-----------+-----+-----+-----------+----------+---------+

      Table 3: COSE Verifiable Data Structure Proofs Initial Registry
                                  Contents

9.  References

9.1.  Normative References

   [IANA.cose_header-parameters]
              IANA, "COSE Header Parameters",
              <https://www.iana.org/assignments/cose>.

   [RFC2119]  Bradner, S., "Key words for use in RFCs to Indicate
              Requirement Levels", BCP 14, RFC 2119,
              DOI 10.17487/RFC2119, March 1997,
              <https://www.rfc-editor.org/info/rfc2119>.

   [RFC8174]  Leiba, B., "Ambiguity of Uppercase vs Lowercase in RFC
              2119 Key Words", BCP 14, RFC 8174, DOI 10.17487/RFC8174,
              May 2017, <https://www.rfc-editor.org/info/rfc8174>.

   [RFC8610]  Birkholz, H., Vigano, C., and C. Bormann, "Concise Data
              Definition Language (CDDL): A Notational Convention to
              Express Concise Binary Object Representation (CBOR) and
              JSON Data Structures", RFC 8610, DOI 10.17487/RFC8610,
              June 2019, <https://www.rfc-editor.org/info/rfc8610>.

   [RFC8949]  Bormann, C. and P. Hoffman, "Concise Binary Object
              Representation (CBOR)", STD 94, RFC 8949,
              DOI 10.17487/RFC8949, December 2020,
              <https://www.rfc-editor.org/info/rfc8949>.

   [RFC9053]  Schaad, J., "CBOR Object Signing and Encryption (COSE):
              Initial Algorithms", RFC 9053, DOI 10.17487/RFC9053,
              August 2022, <https://www.rfc-editor.org/info/rfc9053>.

   [RFC9162]  Laurie, B., Messeri, E., and R. Stradling, "Certificate
              Transparency Version 2.0", RFC 9162, DOI 10.17487/RFC9162,
              December 2021, <https://www.rfc-editor.org/info/rfc9162>.

   [RFC9596]  Jones, M.B. and O. Steele, "CBOR Object Signing and
              Encryption (COSE) "typ" (type) Header Parameter",
              RFC 9596, DOI 10.17487/RFC9596, June 2024,
              <https://www.rfc-editor.org/info/rfc9596>.

   [RFC9597]  Looker, T. and M.B. Jones, "CBOR Web Token (CWT) Claims in
              COSE Headers", RFC 9597, DOI 10.17487/RFC9597, June 2024,
              <https://www.rfc-editor.org/info/rfc9597>.

9.2.  Informative References

   [CBOR-EDN] Bormann, C., "CBOR Extended Diagnostic Notation (EDN)",
              Work in Progress, Internet-Draft, draft-ietf-cbor-edn-
              literals-20, 2
              literals-21, 30 March 2026,
              <https://datatracker.ietf.org/doc/html/draft-ietf-cbor-
              edn-literals-20>.
              edn-literals-21>.

   [RFC7120]  Cotton, M., "Early IANA Allocation of Standards Track Code
              Points", BCP 100, RFC 7120, DOI 10.17487/RFC7120, January
              2014, <https://www.rfc-editor.org/info/rfc7120>.

   [RFC8126]  Cotton, M., Leiba, B., and T. Narten, "Guidelines for
              Writing an IANA Considerations Section in RFCs", BCP 26,
              RFC 8126, DOI 10.17487/RFC8126, June 2017,
              <https://www.rfc-editor.org/info/rfc8126>.

   [RFC8392]  Jones, M., Wahlstroem, E., Erdtman, S., and H. Tschofenig,
              "CBOR Web Token (CWT)", RFC 8392, DOI 10.17487/RFC8392,
              May 2018, <https://www.rfc-editor.org/info/rfc8392>.

   [RFC9052]  Schaad, J., "CBOR Object Signing and Encryption (COSE):
              Structures and Process", STD 96, RFC 9052,
              DOI 10.17487/RFC9052, August 2022,
              <https://www.rfc-editor.org/info/rfc9052>.

Acknowledgements

   We would like to thank Maik Riechert, Jon Geater, Michael B. Jones,
   Mike Prorock, Ilari Liusvaara, and Amaury Chamayou for their
   contributions (some of which substantial) to this document and to the
   initial set of implementations.

Contributors

   Amaury Chamayou
   Microsoft
   United Kingdom
   Email: amaury.chamayou@microsoft.com

   Steve Lasker
   Email: stevenlasker@hotmail.com

   Robert Martin
   MITRE Corporation
   United States of America
   Email: ramartin@mitre.org

   Monty Wiseman
   United States of America
   Email: mwiseman32@acm.org

   Roy Williams
   United States of America
   Email: roywill@msn.com

Authors' Addresses

   Orie Steele
   Tradeverifyd
   United States of America
   Email: orie@or13.io

   Henk Birkholz
   Fraunhofer SIT
   Rheinstrasse 75
   64295 Darmstadt
   Germany
   Email: henk.birkholz@ietf.contact

   Antoine Delignat-Lavaud
   Microsoft
   United Kingdom
   Email: antdl@microsoft.com

   Cedric

   Cédric Fournet
   Microsoft
   United Kingdom
   Email: fournet@microsoft.com