API reference / Quittio \ Country \ AT \ Tax

VatPreset

string-backed enum in quittio/country-at · implements DatedTaxPreset

Quittio\Country\AT\Tax\VatPreset · Source

Tax presets for Austria (UStG 1994).

BasicFood takes the rate that holds on the supply date of the line (TaxTables): 4.9 % from 1 July 2026, 10 % before; rate() returns the rate of today.

The texts are not reviewed by a tax adviser yet (see the README of the pack).

Cases#

Case	Value	Description
`Standard`	`'at.standard'`	Standard rate, 20 % (section 10 (1) UStG).
`Reduced`	`'at.reduced'`	Reduced rate, 10 % (section 10 (2) UStG).
`Reduced13`	`'at.reduced_13'`	Second reduced rate, 13 % (section 10 (3) UStG).
`BasicFood`	`'at.basic_food'`	Basic foods of section 10 (1a) UStG: 4.9 % from 1 July 2026, 10 % before.
`SmallBusiness`	`'at.small_business'`	Small business exemption (Kleinunternehmer, section 6 (1) no. 27 UStG).
`ReverseChargeDomestic`	`'at.reverse_charge_domestic'`	Domestic reverse charge (section 19 (1a) to (1e) UStG).
`ReverseChargeEu`	`'at.reverse_charge_eu'`	Service to a business in another member state, which owes the VAT there (section 19 (1) sentence 2 UStG).
`IntraCommunitySupply`	`'at.intra_community_supply'`	Intra-community supply (Art. 6 (1) with Art. 7 of the annex to the UStG, Binnenmarktregelung).
`TriangularTransaction`	`'at.triangular_transaction'`	Intra-community triangular transaction (Art. 25 of the annex to the UStG).
`Export`	`'at.export'`	Export supply (section 6 (1) no. 1 with section 7 UStG).
`NotTaxableInAustria`	`'at.not_taxable'`	Supply not taxable in Austria (place of supply abroad).
`MarginSecondHand`	`'at.margin_second_hand'`	Margin scheme, second-hand goods (section 24 UStG).
`MarginArt`	`'at.margin_art'`	Margin scheme, works of art (section 24 UStG).
`MarginAntiques`	`'at.margin_antiques'`	Margin scheme, collectors' items and antiques (section 24 UStG).
`TravelAgency`	`'at.travel_agency'`	Margin scheme of travel agencies (section 23 UStG).

Methods#

Method	Description
`->category()`
`::exempt()`	Tax exemption with a specific legal reference, e.g. VatPreset::exempt('§ 6 Abs. 1 Z 19 UStG'). The text ("at.exempt" in tax.php) defaults to German like the cases.
`->exemptionReason()`
`->exemptionReasonCode()`
`::fromKey()`	The case of a key, e.g. of LineVat::$presetKey; null for keys of other presets.
`->key()`
`->on()`	The preset with the rate of the date; presets without a dated rate return themselves.
`->rate()`

`category()`#

public function category(): VatCategory

Returns: VatCategory

`exempt()`#

public static function exempt(
    string $paragraph,
    VatExemptionReasonCode|RawCode|string|null $code = null,
): TaxPreset

static

Tax exemption with a specific legal reference, e.g. VatPreset::exempt('§ 6 Abs. 1 Z 19 UStG'). The text ("at.exempt" in tax.php) defaults to German like the cases.

Parameter	Type	Description
`$paragraph`	`string`
`$code`	`VatExemptionReasonCode\|RawCode\|string\|null` = `null`

Returns: TaxPreset

`exemptionReason()`#

public function exemptionReason(?string $locale = null): ?string

Parameter	Type	Description
`$locale`	`?string` = `null`

Returns: ?string

`exemptionReasonCode()`#

public function exemptionReasonCode(): ?VatExemptionReasonCode

Returns: ?VatExemptionReasonCode

`fromKey()`#

public static function fromKey(string $key): ?self

static

The case of a key, e.g. of LineVat::$presetKey; null for keys of other presets.

Parameter	Type	Description
`$key`	`string`

Returns: ?self

`key()`#

public function key(): string

Returns: string

`on()`#

public function on(Date $date): TaxPreset

The preset with the rate of the date; presets without a dated rate return themselves.

Parameter	Type	Description
`$date`	`Date`

Returns: TaxPreset

`rate()`#

public function rate(): ?BigDecimal

Returns: ?Brick\Math\BigDecimal

VatPreset

Cases#

Methods#

category()#

exempt()#

exemptionReason()#

exemptionReasonCode()#

fromKey()#

key()#

on()#

rate()#