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API reference / Quittio \ Country \ AT \ Rules

UstgRules

final class in quittio/country-at

Quittio\Country\AT\Rules\UstgRules · Source

Mandatory invoice information according to the Austrian VAT act (section 11 UStG 1994), with the simplified invoice of section 11 (6) UStG up to 400 EUR and for small businesses.

These rules apply to every invoice of an Austrian seller, independent of the format. Not reviewed by a tax adviser yet (see the README of the pack).

Methods#

MethodDescription
::all()
::hasServiceDate()Whether the invoice states the date of the supply: a delivery date, an invoicing period or a period on every line.
::isSimplifiedInvoice()Whether the simplifications of section 11 (6) UStG apply: an invoice in euro of up to 400 EUR gross, or of a small business. Not for reverse charge and intra-community supplies, whose invoices need the VAT identifiers (section 11 (1a) and (6) UStG, Art. 11 UStG).
::isSmallBusinessInvoice()An invoice of a small business (section 6 (1) no. 27 UStG): the flag of the core or a line with VatPreset::SmallBusiness.
::needsBuyerVatId()Whether the buyer's VAT identifier is required (section 11 (1) no. 3 lit. b UStG): an invoice in euro above 10,000 EUR gross of a seller in Austria to a business.
::supplyDate()The latest date of the supply: delivery date, end of the invoicing period or of a line period; null without any.

all()#

public static function all(): list<Rule>

static

Returns
list<Rule>

hasServiceDate()#

public static function hasServiceDate(InvoiceData $invoice): bool

static

Whether the invoice states the date of the supply: a delivery date, an invoicing period or a period on every line.

ParameterTypeDescription
$invoiceInvoiceData
Returns
bool

isSimplifiedInvoice()#

public static function isSimplifiedInvoice(InvoiceData $invoice): bool

static

Whether the simplifications of section 11 (6) UStG apply: an invoice in euro of up to 400 EUR gross, or of a small business. Not for reverse charge and intra-community supplies, whose invoices need the VAT identifiers (section 11 (1a) and (6) UStG, Art. 11 UStG).

ParameterTypeDescription
$invoiceInvoiceData
Returns
bool

isSmallBusinessInvoice()#

public static function isSmallBusinessInvoice(InvoiceData $invoice): bool

static

An invoice of a small business (section 6 (1) no. 27 UStG): the flag of the core or a line with VatPreset::SmallBusiness.

ParameterTypeDescription
$invoiceInvoiceData
Returns
bool

needsBuyerVatId()#

public static function needsBuyerVatId(InvoiceData $invoice): bool

static

Whether the buyer's VAT identifier is required (section 11 (1) no. 3 lit. b UStG): an invoice in euro above 10,000 EUR gross of a seller in Austria to a business.

ParameterTypeDescription
$invoiceInvoiceData
Returns
bool

supplyDate()#

public static function supplyDate(InvoiceData $invoice): ?Date

static

The latest date of the supply: delivery date, end of the invoicing period or of a line period; null without any.

ParameterTypeDescription
$invoiceInvoiceData
Returns
?Date

The open core packages are MIT licensed. The legal wording of the country packs must be confirmed by a tax adviser.