TaxTables

final class in quittio/country-at

Quittio\Country\AT\Tax\TaxTables · Source

Austrian tax values, each valid from its date on.

Not reviewed by a tax adviser yet (see the README of the pack).

Constants#

Constant	Value	Description
`BASIC_FOOD_RATE`	`['1995-01-01' => '10', '2026-07-01' => '4.9']`	Rate of the basic foods of section 10 (1a) UStG 1994 (BGBl. I Nr. 37/2026): 4.9 % from 1 July 2026, before that the reduced rate of 10 %.
`BUYER_VAT_ID_LIMIT`	`'10000.00'`	Gross amount in EUR above which the invoice to a business must state the buyer's VAT identifier (section 11 (1) no. 3 lit. b UStG 1994).
`REDUCED_RATE`	`'10'`	Reduced VAT rate (section 10 (2) UStG 1994).
`REDUCED_RATE_13`	`'13'`	Second reduced VAT rate (section 10 (3) UStG 1994).
`SIMPLIFIED_INVOICE_LIMIT`	`['1995-01-01' => '150.00', '2014-03-01' => '400.00']`	Gross limit of a simplified invoice in EUR (section 11 (6) UStG 1994).
`STANDARD_RATE`	`'20'`	Standard VAT rate (section 10 (1) UStG 1994).

Method	Description
`::basicFoodRateOn()`	The rate of the basic foods on the date of the supply.
`::simplifiedInvoiceLimitOn()`	The gross limit of a simplified invoice in EUR on the issue date.

public static function basicFoodRateOn(Date $date): BigDecimal

static

The rate of the basic foods on the date of the supply.

Parameter	Type	Description
`$date`	`Date`

public static function simplifiedInvoiceLimitOn(Date $date): BigDecimal

static

The gross limit of a simplified invoice in EUR on the issue date.

Parameter	Type	Description
`$date`	`Date`