---
title: "VatPreset – API-Referenz · Quittio"
description: "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."
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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) \\ [FR](https://quittio.dev/docs/api/Quittio/Country/FR) \\ [Tax](https://quittio.dev/docs/api/Quittio/Country/FR/Tax)

# VatPreset

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

`Quittio\Country\FR\Tax\VatPreset` · [Source](https://github.com/Quittio/quittio/blob/v0.7.1/packages/country-fr/src/Tax/VatPreset.php#L24)

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
```

<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('article 261-4-1° du CGI').

| 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>

### `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 |
| --- | --- | --- |
| `$issueDate` | `[Date](https://quittio.dev/docs/api/Quittio/Core/Support/Date)` | |
| `$locale` | `?string` = `null` | |

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

### `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/FR/Tax/VatPreset#webpage","@type":"WebPage","description":"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.","name":"VatPreset – API-Referenz","url":"https://quittio.dev/docs/api/Quittio/Country/FR/Tax/VatPreset","isPartOf":{"@id":"https://quittio.dev/#website"},"potentialAction":[{"@type":"ReadAction","target":["https://quittio.dev/docs/api/Quittio/Country/FR/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"}]}
```