API reference / Quittio \ Country \ CH \ Tax

VatPreset

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

Quittio\Country\CH\Tax\VatPreset · Source

Tax presets for Switzerland (MWSTG).

Standard, Reduced and Accommodation take the rate that holds on the supply date of the line (TaxTables), e.g. 7.7 % for supplies of 2023; 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`	`'ch.standard'`	Standard rate (Art. 25 (1) MWSTG), today 8.1 %.
`Reduced`	`'ch.reduced'`	Reduced rate (Art. 25 (2) MWSTG), today 2.6 %.
`Accommodation`	`'ch.accommodation'`	Special rate for accommodation (Art. 25 (4) MWSTG), today 3.8 %.
`Excluded`	`'ch.excluded'`	Supply excluded from the tax (Art. 21 MWSTG), without input tax deduction.
`Export`	`'ch.export'`	Supply exempt from the tax with input tax deduction, e.g. an export (Art. 23 MWSTG).
`NotTaxableInSwitzerland`	`'ch.not_taxable'`	Supply whose place is abroad (Art. 7 and 8 MWSTG), not taxable in Switzerland.
`NotRegistered`	`'ch.not_registered'`	Seller not registered for VAT, e.g. below the turnover of CHF 100,000 (Art. 10 (2) MWSTG).

Methods#

Method	Description
`->category()`
`::excluded()`	Supply excluded from the tax with a specific legal reference, e.g. VatPreset::excluded('Art. 21 Abs. 2 Ziff. 3 MWSTG'). The text defaults to German.
`->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

`excluded()`#

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

static

Supply excluded from the tax with a specific legal reference, e.g. VatPreset::excluded('Art. 21 Abs. 2 Ziff. 3 MWSTG'). The text defaults to German.

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()#

excluded()#

exemptionReason()#

exemptionReasonCode()#

fromKey()#

key()#

on()#

rate()#