CountryDE

class in quittio/country-de · extends AbstractCountryPack · implements CompletesInvoices, ProvidesReferenceRates

Quittio\Country\DE\CountryDE · Source

Country pack for Germany.

Constants#

Constant	Value	Description
`CODE`	`'DE'`
`TRANSLATION_NAMESPACE`	`'quittio-de'`

Methods#

Method	Description
`->__construct()`
`->addressFormatter()`	Default: international address format.
`->buyerCountryRules()`	Default: no rules.
`::canOmitVatIds()`	An invoice of category O only with a VAT identifier that complete() may leave out: the seller states its tax number instead (section 14 (4) sentence 1 no. 2 UStG), and there is no tax representative, whose VAT identifier EN 16931 requires (BR-56) and forbids (BR-O-02).
`->code()`
`->complete()`	Invoices to consumers get the notice that the consumer is in default 30 days after the due date and receipt of the invoice (LegalTexts::CONSUMER_DEFAULT, subject PMT): without it the 30 days do not apply to consumers (section 286 (3) sentence 1 BGB). Not for credit notes, not twice, and not with the setting consumer_default_notice = false (quittio.countries.de).
`->correctionPolicy()`	Cancellation by credit note, correction by cancel and reissue. A self-billed invoice sent as XRechnung (with a Leitweg-ID) is cancelled by a negative self-billed invoice (389): the self-billed credit note (261) is not among the type codes of XRechnung (warning BR-DE-17). Confirmed by a tax adviser in October 2026 (legal review in the README).
`->defaults()`
`->dunningLaw()`	Section 288 BGB: base rate plus 9 points (business) or 5 points (consumer), flat rate of 40 EUR for business debtors, consumer default after 30 days with notice.
`->errorClassification()`	Groups findings by the error classes of the BMF letter of 15 October 2025.
`->exporters()`	Default: no exporters.
`->formatAliases()`
`->formatRules()`
`->formats()`	XRechnung in CII and UBL; "xrechnung" names the CII variant.
`::germanDunningLaw()`	The dunning law of section 288 BGB without an instance of the pack (whose constructor registers the builder macros).
`->legalTexts()`
`->letterLayouts()`
`::locales()`	Locales the pack ships translations for (the directories of translationPath()), e.g. ["de", "en"].
`->mandatoryOutput()`	Values the PDF must show in addition to the base fields. Paths with "[*]" apply to every index; paths without a value in the view model are skipped.
`->numberingRules()`	Invoice numbers must be unique and consecutive; gaps must be explainable.
`::onlyCategoryO()`	Whether only supplies not subject to VAT (category O) are invoiced, so that EN 16931 forbids the VAT identifiers of seller and buyer (BR-O-02).
`->paymentQr()`	Default: none; the EPC GiroCode is used for the type "girocode".
`->profiles()`
`->readers()`	Default: no readers.
`->referenceRates()`	The Basiszinssatz (section 247 BGB): the shipped rates plus those registered with BaseRates.
`::registerTranslations()`	Makes the pack's translations available to the active translator. Called lazily, so presets work even without a registered Quittio instance.
`->retention()`	Invoices are business records: 8 years from the end of the calendar year of issue (section 14b UStG, section 147 AO as amended in 2025).
`->rules()`	Mandatory information according to section 14 (4) and 14a UStG (applies to every format).
`->serializers()`	Default: no serializers; CII and UBL are built in.
`->taxPresets()`
`->translationPath()`

`__construct()`#

public function __construct()

`addressFormatter()`#

public function addressFormatter(): AddressFormatter

inherited from AbstractCountryPack

Default: international address format.

Returns: AddressFormatter

`buyerCountryRules()`#

public function buyerCountryRules(): array

inherited from AbstractCountryPack

Default: no rules.

Returns: array

`canOmitVatIds()`#

public static function canOmitVatIds(InvoiceData $invoice): bool

static

An invoice of category O only with a VAT identifier that complete() may leave out: the seller states its tax number instead (section 14 (4) sentence 1 no. 2 UStG), and there is no tax representative, whose VAT identifier EN 16931 requires (BR-56) and forbids (BR-O-02).

Parameter	Type	Description
`$invoice`	`InvoiceData`

Returns: bool

`code()`#

public function code(): string

Returns: string

`complete()`#

public function complete(InvoiceData $invoice, array $settings): InvoiceData

Invoices to consumers get the notice that the consumer is in default 30 days after the due date and receipt of the invoice (LegalTexts::CONSUMER_DEFAULT, subject PMT): without it the 30 days do not apply to consumers (section 286 (3) sentence 1 BGB). Not for credit notes, not twice, and not with the setting consumer_default_notice = false (quittio.countries.de).

Parameter	Type	Description
`$invoice`	`InvoiceData`
`$settings`	`array`

Returns: InvoiceData

`correctionPolicy()`#

public function correctionPolicy(): CorrectionPolicy

Cancellation by credit note, correction by cancel and reissue. A self-billed invoice sent as XRechnung (with a Leitweg-ID) is cancelled by a negative self-billed invoice (389): the self-billed credit note (261) is not among the type codes of XRechnung (warning BR-DE-17). Confirmed by a tax adviser in October 2026 (legal review in the README).

Returns: CorrectionPolicy

`defaults()`#

public function defaults(): CountryDefaults

Returns: CountryDefaults

`dunningLaw()`#

public function dunningLaw(): DunningLaw

Section 288 BGB: base rate plus 9 points (business) or 5 points (consumer), flat rate of 40 EUR for business debtors, consumer default after 30 days with notice.

Returns: DunningLaw

`errorClassification()`#

public function errorClassification(
    ValidationResult $result,
): array<string, list<ValidationMessage>>

Groups findings by the error classes of the BMF letter of 15 October 2025.

Parameter	Type	Description
`$result`	`ValidationResult`

Returns: array<string, list<ValidationMessage>>

`exporters()`#

public function exporters(): array

inherited from AbstractCountryPack

Default: no exporters.

Returns: array

`formatAliases()`#

public function formatAliases(): array

Returns: array

`formatRules()`#

public function formatRules(): array

Returns: array

`formats()`#

public function formats(): array

XRechnung in CII and UBL; "xrechnung" names the CII variant.

Returns: array

`germanDunningLaw()`#

public static function germanDunningLaw(): DunningLaw

static

The dunning law of section 288 BGB without an instance of the pack (whose constructor registers the builder macros).

Returns: DunningLaw

`legalTexts()`#

public function legalTexts(): LegalTextCatalog

Returns: LegalTextCatalog

`letterLayouts()`#

public function letterLayouts(): array

Returns: array

`locales()`#

public static function locales(): list<string>

static

Locales the pack ships translations for (the directories of translationPath()), e.g. ["de", "en"].

Returns: list<string>

`mandatoryOutput()`#

public function mandatoryOutput(InvoiceData $invoice): MandatoryFieldList

Values the PDF must show in addition to the base fields. Paths with "[*]" apply to every index; paths without a value in the view model are skipped.

Parameter	Type	Description
`$invoice`	`InvoiceData`

Returns: MandatoryFieldList

`numberingRules()`#

public function numberingRules(): NumberingRules

Invoice numbers must be unique and consecutive; gaps must be explainable.

Returns: NumberingRules

`onlyCategoryO()`#

public static function onlyCategoryO(InvoiceData $invoice): bool

static

Whether only supplies not subject to VAT (category O) are invoiced, so that EN 16931 forbids the VAT identifiers of seller and buyer (BR-O-02).

Parameter	Type	Description
`$invoice`	`InvoiceData`

Returns: bool

`paymentQr()`#

public function paymentQr(): ?PaymentQrGenerator

inherited from AbstractCountryPack

Default: none; the EPC GiroCode is used for the type "girocode".

Returns: ?PaymentQrGenerator

`profiles()`#

public function profiles(): array

Returns: array

`readers()`#

public function readers(): array

inherited from AbstractCountryPack

Default: no readers.

Returns: array

`referenceRates()`#

public function referenceRates(): ReferenceRates

The Basiszinssatz (section 247 BGB): the shipped rates plus those registered with BaseRates.

Returns: ReferenceRates

`registerTranslations()`#

public static function registerTranslations(): void

static

Makes the pack's translations available to the active translator. Called lazily, so presets work even without a registered Quittio instance.

`retention()`#

public function retention(): RetentionRule

Invoices are business records: 8 years from the end of the calendar year of issue (section 14b UStG, section 147 AO as amended in 2025).

Returns: RetentionRule

`rules()`#

public function rules(): array

Mandatory information according to section 14 (4) and 14a UStG (applies to every format).

Returns: array

`serializers()`#

public function serializers(): array

inherited from AbstractCountryPack

Default: no serializers; CII and UBL are built in.

Returns: array

`taxPresets()`#

public function taxPresets(): TaxPresetCollection

Returns: TaxPresetCollection

`translationPath()`#

public function translationPath(): string

Returns: string

CountryDE

Constants#

Methods#

__construct()#

addressFormatter()#

buyerCountryRules()#

canOmitVatIds()#

code()#

complete()#

correctionPolicy()#

defaults()#

dunningLaw()#

errorClassification()#

exporters()#

formatAliases()#

formatRules()#

formats()#

germanDunningLaw()#

legalTexts()#

letterLayouts()#

locales()#

mandatoryOutput()#

numberingRules()#

onlyCategoryO()#

paymentQr()#

profiles()#

readers()#

referenceRates()#

registerTranslations()#

retention()#

rules()#

serializers()#

taxPresets()#

translationPath()#

`__construct()`#

`addressFormatter()`#

`buyerCountryRules()`#

`canOmitVatIds()`#

`code()`#

`complete()`#

`correctionPolicy()`#

`defaults()`#

`dunningLaw()`#

`errorClassification()`#

`exporters()`#

`formatAliases()`#

`formatRules()`#

`formats()`#

`germanDunningLaw()`#

`legalTexts()`#

`letterLayouts()`#

`locales()`#

`mandatoryOutput()`#

`numberingRules()`#

`onlyCategoryO()`#

`paymentQr()`#

`profiles()`#

`readers()`#

`referenceRates()`#

`registerTranslations()`#

`retention()`#

`rules()`#

`serializers()`#

`taxPresets()`#

`translationPath()`#