---
title: "VatPreset – API-Referenz · Quittio"
description: "Tax presets for Austria (UStG 1994)."
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> Index of every page on this site: [llms.txt](https://quittio.dev/llms.txt)

[API reference](https://quittio.dev/docs/api) / [Quittio](https://quittio.dev/docs/api/Quittio) \\ [Country](https://quittio.dev/docs/api/Quittio/Country) \\ [AT](https://quittio.dev/docs/api/Quittio/Country/AT) \\ [Tax](https://quittio.dev/docs/api/Quittio/Country/AT/Tax)

# VatPreset

string-backed enum in quittio/country-at · implements [`DatedTaxPreset`](https://quittio.dev/docs/api/Quittio/Core/Tax/DatedTaxPreset)

`Quittio\Country\AT\Tax\VatPreset` · [Source](https://github.com/Quittio/quittio/blob/v0.7.1/packages/country-at/src/Tax/VatPreset.php#L26)

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
```

<dl><dt>Returns</dt>
<dd><code><a href="https://quittio.dev/docs/api/Quittio/Core/Enums/VatCategory">VatCategory</a></code></dd>
</dl>

### `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](https://quittio.dev/docs/api/Quittio/Core/Enums/VatExemptionReasonCode)\| [RawCode](https://quittio.dev/docs/api/Quittio/Core/Codes/RawCode)\|string\|null` = `null` | |

<dl><dt>Returns</dt>
<dd><code><a href="https://quittio.dev/docs/api/Quittio/Core/Tax/TaxPreset">TaxPreset</a></code></dd>
</dl>

### `exemptionReason()`#

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

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

<dl><dt>Returns</dt>
<dd><code>?string</code></dd>
</dl>

### `exemptionReasonCode()`#

```
public function exemptionReasonCode(): ?VatExemptionReasonCode
```

<dl><dt>Returns</dt>
<dd><code>?<a href="https://quittio.dev/docs/api/Quittio/Core/Enums/VatExemptionReasonCode">VatExemptionReasonCode</a></code></dd>
</dl>

### `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` | |

<dl><dt>Returns</dt>
<dd><code>?self</code></dd>
</dl>

### `key()`#

```
public function key(): string
```

<dl><dt>Returns</dt>
<dd><code>string</code></dd>
</dl>

### `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](https://quittio.dev/docs/api/Quittio/Core/Support/Date)` | |

<dl><dt>Returns</dt>
<dd><code><a href="https://quittio.dev/docs/api/Quittio/Core/Tax/TaxPreset">TaxPreset</a></code></dd>
</dl>

### `rate()`#

```
public function rate(): ?BigDecimal
```

<dl><dt>Returns</dt>
<dd><code>?Brick\Math\BigDecimal</code></dd>
</dl>

```json
{"@context":"https://schema.org","@graph":[{"@id":"https://quittio.dev/#website","@type":"WebSite","description":"E-Rechnungen für PHP und Laravel: ZUGFeRD, XRechnung und Peppol erstellen, prüfen, lesen und archivieren.","inLanguage":"de-DE","name":"Quittio","url":"https://quittio.dev/","publisher":{"@id":"https://quittio.dev/#identity"},"workTranslation":{"@id":"https://quittio.dev/en#website"}},{"@id":"https://quittio.dev/docs/api/Quittio/Country/AT/Tax/VatPreset#webpage","@type":"WebPage","description":"Tax presets for Austria (UStG 1994).","name":"VatPreset – API-Referenz","url":"https://quittio.dev/docs/api/Quittio/Country/AT/Tax/VatPreset","isPartOf":{"@id":"https://quittio.dev/#website"},"potentialAction":[{"@type":"ReadAction","target":["https://quittio.dev/docs/api/Quittio/Country/AT/Tax/VatPreset"]}],"primaryImageOfPage":{"@id":"https://quittio.dev/#logo"}},{"@id":"https://quittio.dev/#identity","@type":"Organization","description":"Open-Source-Bibliothek für E-Rechnungen in PHP und Laravel (ZUGFeRD, XRechnung, Peppol) und Quittio Managed.","email":"kontakt@niklasforst.de","legalName":"Niklas Forst – Softwareentwicklung","name":"Quittio","url":"https://quittio.dev","founder":{"@type":"Person","name":"Niklas Forst","url":"https://quittio.dev/ueber"},"logo":{"@id":"https://quittio.dev/#logo"},"sameAs":["https://github.com/Quittio/quittio","https://packagist.org/packages/quittio/quittio"]},{"@id":"https://quittio.dev/#logo","@type":"ImageObject","caption":"Quittio","contentUrl":"https://quittio.dev/logo.png","inLanguage":"de-DE","url":"https://quittio.dev/logo.png"}]}
```