API reference / Quittio \ Country \ AT \ Rules
UstgRules
final class in quittio/country-at
Quittio\Country\AT\Rules\UstgRules · Source
Mandatory invoice information according to the Austrian VAT act (section 11 UStG 1994), with the simplified invoice of section 11 (6) UStG up to 400 EUR and for small businesses.
These rules apply to every invoice of an Austrian seller, independent of the format. Not reviewed by a tax adviser yet (see the README of the pack).
Methods#
| Method | Description |
|---|---|
::all() | |
::hasServiceDate() | Whether the invoice states the date of the supply: a delivery date, an invoicing period or a period on every line. |
::isSimplifiedInvoice() | Whether the simplifications of section 11 (6) UStG apply: an invoice in euro of up to 400 EUR gross, or of a small business. Not for reverse charge and intra-community supplies, whose invoices need the VAT identifiers (section 11 (1a) and (6) UStG, Art. 11 UStG). |
::isSmallBusinessInvoice() | An invoice of a small business (section 6 (1) no. 27 UStG): the flag of the core or a line with VatPreset::SmallBusiness. |
::needsBuyerVatId() | Whether the buyer's VAT identifier is required (section 11 (1) no. 3 lit. b UStG): an invoice in euro above 10,000 EUR gross of a seller in Austria to a business. |
::supplyDate() | The latest date of the supply: delivery date, end of the invoicing period or of a line period; null without any. |
all()#
public static function all(): list<Rule>- Returns
list<Rule>
hasServiceDate()#
public static function hasServiceDate(InvoiceData $invoice): boolWhether the invoice states the date of the supply: a delivery date, an invoicing period or a period on every line.
| Parameter | Type | Description |
|---|---|---|
$invoice | InvoiceData |
- Returns
bool
isSimplifiedInvoice()#
public static function isSimplifiedInvoice(InvoiceData $invoice): boolWhether the simplifications of section 11 (6) UStG apply: an invoice in euro of up to 400 EUR gross, or of a small business. Not for reverse charge and intra-community supplies, whose invoices need the VAT identifiers (section 11 (1a) and (6) UStG, Art. 11 UStG).
| Parameter | Type | Description |
|---|---|---|
$invoice | InvoiceData |
- Returns
bool
isSmallBusinessInvoice()#
public static function isSmallBusinessInvoice(InvoiceData $invoice): boolAn invoice of a small business (section 6 (1) no. 27 UStG): the flag of the core or a line with VatPreset::SmallBusiness.
| Parameter | Type | Description |
|---|---|---|
$invoice | InvoiceData |
- Returns
bool
needsBuyerVatId()#
public static function needsBuyerVatId(InvoiceData $invoice): boolWhether the buyer's VAT identifier is required (section 11 (1) no. 3 lit. b UStG): an invoice in euro above 10,000 EUR gross of a seller in Austria to a business.
| Parameter | Type | Description |
|---|---|---|
$invoice | InvoiceData |
- Returns
bool
supplyDate()#
public static function supplyDate(InvoiceData $invoice): ?DateThe latest date of the supply: delivery date, end of the invoicing period or of a line period; null without any.
| Parameter | Type | Description |
|---|---|---|
$invoice | InvoiceData |
- Returns
?Date