---
title: "VatPreset – API-Referenz · Quittio"
description: "Tax presets for Germany."
canonical_url: "https://quittio.dev/docs/api/Quittio/Country/DE/Tax/VatPreset"
locale: de
meta:
  "og:description": "Tax presets for Germany."
  "og:image": "https://quittio.dev/og/quittio-de.jpg"
  "og:image:alt": "Quittio: E-Rechnungen für PHP und Laravel. Rechtssicher, validiert, archiviert, mit geprüfter Beispielrechnung."
  "og:image:height": "630"
  "og:image:type": image/jpeg
  "og:image:width": "1200"
  "og:title": "VatPreset – API-Referenz · Quittio"
  "twitter:image": "https://quittio.dev/og/quittio-de.jpg"
  "twitter:image:alt": "Quittio: E-Rechnungen für PHP und Laravel. Rechtssicher, validiert, archiviert, mit geprüfter Beispielrechnung."
---

> 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) \\ [DE](https://quittio.dev/docs/api/Quittio/Country/DE) \\ [Tax](https://quittio.dev/docs/api/Quittio/Country/DE/Tax)

# VatPreset

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

`Quittio\Country\DE\Tax\VatPreset` · [Source](https://github.com/Quittio/quittio/blob/v0.7.1/packages/country-de/src/Tax/VatPreset.php#L32)

Tax presets for Germany.

Standard and Reduced take the rate that holds on the supply date of the line (TaxTables), e.g. 16 % and 5 % for supplies in the second half of 2020; rate() returns the rate of today.

The special schemes of section 14a (6) and (7) UStG and the zero rate for photovoltaic systems add their statement as invoice note (BT-22) as well (invoiceNote()).

The note texts and legal references were confirmed by a tax adviser in October 2026 (legal review in the README).

## Cases \#

| Case | Value | Description |
| --- | --- | --- |
| `Standard` | `'de.standard'` | Standard rate (section 12 (1) UStG) of the supply date, today 19 %. |
| `Reduced` | `'de.reduced'` | Reduced rate (section 12 (2) UStG) of the supply date, today 7 %. |
| `Standard19` | `'de.standard_19'` | |
| `Reduced7` | `'de.reduced_7'` | |
| `ZeroRatedPv` | `'de.zero_rated_pv'` | |
| `SmallBusiness` | `'de.small_business'` | |
| `ReverseChargeDomestic` | `'de.reverse_charge_domestic'` | |
| `ReverseChargeEu` | `'de.reverse_charge_eu'` | |
| `IntraCommunitySupply` | `'de.intra_community_supply'` | |
| `TriangularTransaction` | `'de.triangular_transaction'` | |
| `Export` | `'de.export'` | |
| `NotTaxableInGermany` | `'de.not_taxable'` | |
| `BusinessTransfer` | `'de.business_transfer'` | Transfer of a business as a whole (Geschäftsveräußerung im Ganzen, section 1 (1a) UStG): not subject to VAT (category O). EN 16931 allows no VAT identifiers with category O (BR-O-02): state the tax numbers (BT-32) instead. |
| `MarginSecondHand` | `'de.margin_second_hand'` | |
| `MarginArt` | `'de.margin_art'` | |
| `MarginAntiques` | `'de.margin_antiques'` | |
| `TravelAgency` | `'de.travel_agency'` | |

## Methods \#

| Method | Description |
| --- | --- |
| `->canonical()` | The preset without a rate in its name: Standard for Standard19, Reduced for Reduced7. |
| `->category()` | |
| `::exempt()` | Tax exemption with a specific legal reference, e.g. VatPreset::exempt('§ 4 Nr. 14 UStG'). The text ("de.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. |
| `->invoiceNote()` | The statement of the special schemes as invoice note (BT-22): the texts of section 14a (6) UStG (margin schemes, travel agencies) and (7) UStG (triangular transactions), which the mapping table of KoSIT and FeRD assigns to the invoice note (BG-1), and the reference of the zero rate for photovoltaic systems (section 12 (3) UStG), which category Z cannot carry as exemption reason (BR-Z-10). |
| `->key()` | |
| `->on()` | The preset with the rate of the date; presets without a dated rate return themselves. |
| `->rate()` | |

### `canonical()`#

```
public function canonical(): self
```

The preset without a rate in its name: Standard for Standard19, Reduced for Reduced7.

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

### `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('§ 4 Nr. 14 UStG'). The text ("de.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>

### `invoiceNote()`#

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

The statement of the special schemes as invoice note (BT-22): the texts of section 14a (6) UStG (margin schemes, travel agencies) and (7) UStG (triangular transactions), which the mapping table of KoSIT and FeRD assigns to the invoice note (BG-1), and the reference of the zero rate for photovoltaic systems (section 12 (3) UStG), which category Z cannot carry as exemption reason (BR-Z-10).

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

<dl><dt>Returns</dt>
<dd><code>?string</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/DE/Tax/VatPreset#webpage","@type":"WebPage","description":"Tax presets for Germany.","name":"VatPreset – API-Referenz","url":"https://quittio.dev/docs/api/Quittio/Country/DE/Tax/VatPreset","isPartOf":{"@id":"https://quittio.dev/#website"},"potentialAction":[{"@type":"ReadAction","target":["https://quittio.dev/docs/api/Quittio/Country/DE/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"}]}
```