API reference / Quittio \ Country \ FR \ Tax

VatPreset

string-backed enum in quittio/country-fr · implements TaxPreset

Quittio\Country\FR\Tax\VatPreset · Source

Tax presets for metropolitan France (CGI, from 1 January 2027 recodified in the CIBS; the references to the CGI remain accepted until 30 June 2028). exemptionReason() cites the CGI, exemptionReasonOn() the CIBS for invoices issued from 1 January 2027.

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

Cases#

Case	Value	Description
`Standard`	`'fr.standard'`	Standard rate, 20 %.
`Intermediate`	`'fr.intermediate'`	Intermediate rate, 10 %.
`Reduced`	`'fr.reduced'`	Reduced rate, 5.5 %.
`Particular`	`'fr.particular'`	Particular rate, 2.1 %.
`SmallBusiness`	`'fr.small_business'`	Small business exemption (franchise en base, art. 293 B CGI; from 2027 art. L. 233-3 CIBS).
`ReverseChargeDomestic`	`'fr.reverse_charge_domestic'`	Domestic reverse charge, e.g. subcontracting in construction (art. 283-2 nonies CGI).
`ReverseChargeEu`	`'fr.reverse_charge_eu'`	Service to a business in another member state, which owes the VAT (art. 283-2 CGI, art. 196 VAT Directive).
`IntraCommunitySupply`	`'fr.intra_community_supply'`	Intra-community supply (art. 262 ter I CGI; from 2027 art. L. 213-12, 1° CIBS).
`Export`	`'fr.export'`	Export (art. 262 I CGI; from 2027 art. L. 213-12, 2° CIBS).
`NotTaxableInFrance`	`'fr.not_taxable'`	Supply not taxable in France (place of supply abroad).
`MarginSecondHand`	`'fr.margin_second_hand'`	Margin scheme, second-hand goods (art. 297 A CGI).
`MarginArt`	`'fr.margin_art'`	Margin scheme, works of art (art. 297 A CGI).
`MarginAntiques`	`'fr.margin_antiques'`	Margin scheme, collectors' items and antiques (art. 297 A CGI).
`TravelAgency`	`'fr.travel_agency'`	Margin scheme of travel agencies (art. 266-1 e CGI).

Constants#

Constant	Value	Description
`CIBS_FROM`	`'2027-01-01'`	Issue date from which the texts cite the CIBS (ordonnance n° 2026-671, art. 17).

Methods#

Method	Description
`->category()`
`::exempt()`	Tax exemption with a specific legal reference, e.g. VatPreset::exempt('article 261-4-1° du CGI').
`->exemptionReason()`
`->exemptionReasonCode()`
`->exemptionReasonOn()`	The exemption reason of an invoice issued on the date: from 1 January 2027 the texts that cite an article of the CGI cite the CIBS instead.
`::fromKey()`	The case of a key, e.g. of LineVat::$presetKey; null for keys of other presets.
`->key()`
`->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('article 261-4-1° du CGI').

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

`exemptionReasonOn()`#

public function exemptionReasonOn(Date $issueDate, ?string $locale = null): ?string

The exemption reason of an invoice issued on the date: from 1 January 2027 the texts that cite an article of the CGI cite the CIBS instead.

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

Returns: ?string

`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

`rate()`#

public function rate(): ?BigDecimal

Returns: ?Brick\Math\BigDecimal

VatPreset

Cases#

Constants#

Methods#

category()#

exempt()#

exemptionReason()#

exemptionReasonCode()#

exemptionReasonOn()#

fromKey()#

key()#

rate()#