Taxes
Tax is applied through the billing.tax mode:
provider— provider tax (Stripe Tax) is collected on the hosted checkout and flows onto the persisted invoice.eu_oss— a local EU One-Stop-Shop rate table computes the tax.none— no tax is applied.
The computation path is a seam: the package binds a TaxCalculator (the EU-OSS table, or none) so a local
computation can replace the provider path without touching the invoicing code.
Reverse charge, only on a validated VAT id
Intra-EU B2B reverse charge is rendered as EN 16931 category AE. The reverse-charge zero rate is applied
only when both are true:
- the buyer's VAT id is validated — a
VatIdValidatorseam, with a VIES-backed implementation shipped and a null default that proves nothing offline; and - the supply is cross-border — the buyer's country differs from
billing.company.country.
So a fake id, a VIES outage, or a domestic sale is never wrongly zero-rated. A correction inherits the tax
treatment of the invoice it corrects, so a reverse-charge invoice's correction is itself category AE
(never the zero-rated Z a 0% rate would default to).
A zero always says why
SaleTaxFacts carries a reason beside the amount whenever a sale carried no tax:
| Reason | What it means | Belongs in a return |
|---|---|---|
reverse_charge | the buyer accounts for the tax instead of you | yes, on both sides |
supplied_outside_the_union | the supply is placed outside the union, so no member state's tax is due | no |
The two produce the same amount and nothing else about them is the same, which is the whole reason the field exists. Read only as a number, a supply placed outside the union is indistinguishable from an intra-union B2B one — and from an invoice that simply failed to charge tax. An exemption a document cannot name is one it cannot claim, so the reason travels with the decision rather than being inferred later from a zero.
Two things it deliberately does not cover. A free supply is not exempt — there is no taxable amount to relieve, so the reason stays empty rather than putting an exemption note on a document with nothing to exempt. And a nil rate a country grants for a category of goods is not an exemption either: that is a rate of zero on a taxable supply, and it still belongs in a return, so folding it in here would let it adopt the treatment of a supply that must stay out of one.