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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,77 @@ | ||
| { | ||
| "$schema": "https://gobl.org/draft-0/tax/regime", | ||
| "name": { | ||
| "en": "Canada" | ||
| }, | ||
| "time_zone": "America/Toronto", | ||
| "country": "CA", | ||
| "currency": "CAD", | ||
| "categories": [ | ||
| { | ||
| "code": "GST", | ||
| "name": { | ||
| "en": "GST" | ||
| }, | ||
| "title": { | ||
| "en": "General Sales Tax" | ||
| }, | ||
| "rates": [ | ||
| { | ||
| "key": "zero", | ||
| "name": { | ||
| "en": "Zero Rate" | ||
| }, | ||
| "desc": { | ||
| "en": "Some supplies are zero-rated under the GST, mainly: basic groceries, agricultural products, farm livestock, most fishery products such, prescription drugs and drug-dispensing services, certain medical devices, feminine hygiene products, exports, many transportation services where the origin or destination is outside Canada" | ||
| }, | ||
| "values": [ | ||
| { | ||
| "percent": "0.0%" | ||
| } | ||
| ] | ||
| }, | ||
| { | ||
| "key": "standard", | ||
| "name": { | ||
| "en": "Standard rate" | ||
| }, | ||
| "desc": { | ||
| "en": "For the majority of sales of goods and services: it applies to all products or services for which no other rate is expressly provided." | ||
| }, | ||
| "values": [ | ||
| { | ||
| "since": "2022-01-01", | ||
| "percent": "5%" | ||
| } | ||
| ] | ||
| } | ||
| ], | ||
| "sources": [ | ||
| { | ||
| "title": { | ||
| "en": "GST/HST provincial rates table" | ||
| }, | ||
| "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html" | ||
| } | ||
| ] | ||
| }, | ||
| { | ||
| "code": "HST", | ||
| "name": { | ||
| "en": "HST" | ||
| }, | ||
| "title": { | ||
| "en": "Harmonized Sales Tax" | ||
| } | ||
| }, | ||
| { | ||
| "code": "PST", | ||
| "name": { | ||
| "en": "PST" | ||
| }, | ||
| "title": { | ||
| "en": "Provincial Sales Tax" | ||
| } | ||
| } | ||
| ] | ||
| } |
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,173 @@ | ||
| { | ||
| "$schema": "https://gobl.org/draft-0/tax/regime", | ||
| "name": { | ||
| "en": "Germany", | ||
| "fr": "Deutschland" | ||
| }, | ||
| "time_zone": "Europe/Berlin", | ||
| "country": "DE", | ||
| "currency": "EUR", | ||
| "tags": [ | ||
| { | ||
| "key": "simplified", | ||
| "name": { | ||
| "de": "Vereinfachte Rechnung", | ||
| "en": "Simplified Invoice", | ||
| "es": "Factura Simplificada", | ||
| "it": "Fattura Semplificata" | ||
| }, | ||
| "desc": { | ||
| "de": "Wird für B2C-Transaktionen verwendet, wenn die Kundendaten nicht verfügbar sind. Bitte wenden Sie sich an die örtlichen Behörden, um die Grenzwerte zu ermitteln.", | ||
| "en": "Used for B2C transactions when the client details are not available, check with local authorities for limits.", | ||
| "es": "Usado para transacciones B2C cuando los detalles del cliente no están disponibles, consulte con las autoridades locales para los límites.", | ||
| "it": "Utilizzato per le transazioni B2C quando i dettagli del cliente non sono disponibili, controllare con le autorità locali per i limiti." | ||
| } | ||
| }, | ||
| { | ||
| "key": "reverse-charge", | ||
| "name": { | ||
| "de": "Umkehr der Steuerschuld", | ||
| "en": "Reverse Charge", | ||
| "es": "Inversión del Sujeto Pasivo", | ||
| "it": "Inversione del soggetto passivo" | ||
| } | ||
| }, | ||
| { | ||
| "key": "self-billed", | ||
| "name": { | ||
| "de": "Rechnung durch den Leistungsempfänger", | ||
| "en": "Self-billed", | ||
| "es": "Facturación por el destinatario", | ||
| "it": "Autofattura" | ||
| } | ||
| }, | ||
| { | ||
| "key": "customer-rates", | ||
| "name": { | ||
| "de": "Kundensätze", | ||
| "en": "Customer rates", | ||
| "es": "Tarifas aplicables al destinatario", | ||
| "it": "Aliquote applicabili al destinatario" | ||
| } | ||
| } | ||
| ], | ||
| "scenarios": [ | ||
| { | ||
| "schema": "bill/invoice", | ||
| "list": [ | ||
| { | ||
| "tags": [ | ||
| "reverse-charge" | ||
| ], | ||
| "note": { | ||
| "key": "legal", | ||
| "src": "reverse-charge", | ||
| "text": "Reverse Charge / Umkehr der Steuerschuld." | ||
| } | ||
| } | ||
| ] | ||
| } | ||
| ], | ||
| "corrections": [ | ||
| { | ||
| "schema": "bill/invoice", | ||
| "types": [ | ||
| "credit-note" | ||
| ] | ||
| } | ||
| ], | ||
| "categories": [ | ||
| { | ||
| "code": "VAT", | ||
| "name": { | ||
| "de": "MwSt", | ||
| "en": "VAT" | ||
| }, | ||
| "title": { | ||
| "de": "Mehrwertsteuer", | ||
| "en": "Value Added Tax" | ||
| }, | ||
| "rates": [ | ||
| { | ||
| "key": "zero", | ||
| "name": { | ||
| "de": "Nullsatz", | ||
| "en": "Zero Rate" | ||
| }, | ||
| "values": [ | ||
| { | ||
| "percent": "0.0%" | ||
| } | ||
| ] | ||
| }, | ||
| { | ||
| "key": "standard", | ||
| "name": { | ||
| "de": "Standardsteuersatz", | ||
| "en": "Standard rate" | ||
| }, | ||
| "desc": { | ||
| "de": "Für den Großteil der Verkäufe von Waren und Dienstleistungen gilt: Dies gilt für alle Produkte oder Dienstleistungen, für die ausdrücklich kein anderer Satz festgelegt ist.", | ||
| "en": "For the majority of sales of goods and services: it applies to all products or services for which no other rate is expressly provided." | ||
| }, | ||
| "values": [ | ||
| { | ||
| "since": "2022-01-01", | ||
| "percent": "19%" | ||
| }, | ||
| { | ||
| "since": "2020-07-01", | ||
| "percent": "16%" | ||
| }, | ||
| { | ||
| "since": "2007-07-01", | ||
| "percent": "19%" | ||
| }, | ||
| { | ||
| "since": "1993-01-01", | ||
| "percent": "16%" | ||
| } | ||
| ] | ||
| }, | ||
| { | ||
| "key": "reduced", | ||
| "name": { | ||
| "de": "Verminderter Steuersatz", | ||
| "en": "Reduced rate" | ||
| }, | ||
| "desc": { | ||
| "de": "Insbesondere anwendbar auf Grundnahrungsmittel, Bücher und Zeitschriften, kulturelle Veranstaltungen, Hotelunterkünfte, öffentliche Verkehrsmittel, medizinische Produkte oder Hausrenovierung.", | ||
| "en": "Applicable in particular to basic foodstuffs, books and magazines, cultural events, hotel accommodations, public transportation, medical products, or home renovation." | ||
| }, | ||
| "values": [ | ||
| { | ||
| "since": "2022-01-01", | ||
| "percent": "7%" | ||
| }, | ||
| { | ||
| "since": "2020-07-01", | ||
| "percent": "5%" | ||
| }, | ||
| { | ||
| "since": "2007-07-01", | ||
| "percent": "7%" | ||
| }, | ||
| { | ||
| "since": "1993-01-01", | ||
| "percent": "5%" | ||
| } | ||
| ] | ||
| } | ||
| ], | ||
| "sources": [ | ||
| { | ||
| "title": { | ||
| "de": "Umsatzsteuer/Güter - und Dienstleistungssteuer (USt/GST) (1976-2023)", | ||
| "en": "Value Added Tax/Goods and Services Tax (VAT/GST) (1976-2023)" | ||
| }, | ||
| "url": "https://www.oecd.org/tax/tax-policy/tax-database/" | ||
| } | ||
| ] | ||
| } | ||
| ] | ||
| } |
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