eu_vat_rates_data 2026.8.20 → 2026.8.23

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data/README.md

@@ -1,11 +1,15 @@
 # eu_vat_rates_data · Ruby
 
 [![Gem Version](https://img.shields.io/gem/v/eu_vat_rates_data)](https://rubygems.org/gems/eu_vat_rates_data)
+[![Gem downloads](https://img.shields.io/gem/dt/eu_vat_rates_data)](https://rubygems.org/gems/eu_vat_rates_data)
+[![Test](https://github.com/vatnode/eu-vat-rates-data-ruby/actions/workflows/test.yml/badge.svg)](https://github.com/vatnode/eu-vat-rates-data-ruby/actions/workflows/test.yml)
 [![Last updated](https://img.shields.io/github/last-commit/vatnode/eu-vat-rates-data-ruby?path=data%2Feu-vat-rates-data.json&label=last%20updated)](https://github.com/vatnode/eu-vat-rates-data-ruby/commits/main)
 [![License: MIT](https://img.shields.io/badge/License-MIT-blue.svg)](LICENSE)
 
 VAT rates for **45 European countries** — EU-27 plus Norway, Switzerland, UK, and more. EU rates sourced from the European Commission TEDB and checked daily. Non-EU rates maintained manually.
 
+Part of **[VATNode VAT Rates](https://vatnode.dev/vat-rates)** · [canonical dataset](https://github.com/vatnode/eu-vat-rates-data) · [methodology](https://vatnode.dev/data) · other languages: [JavaScript](https://github.com/vatnode/eu-vat-rates-data-js), [Python](https://github.com/vatnode/eu-vat-rates-data-python), [PHP](https://github.com/vatnode/eu-vat-rates-data-php), [Go](https://github.com/vatnode/eu-vat-rates-data-go)
+
 - Standard, reduced, super-reduced, and parking rates
 - `eu_member` flag on every country — `true` for EU-27, `false` for non-EU
 - `vat_name` — official name of the VAT tax in the country's primary official language
@@ -112,19 +116,16 @@ EuVatRatesData.flag("XX")  # => "" (empty string for unknown/invalid codes)
 
 ## Example: charging VAT on an invoice
 
-Rates on their own rarely answer the question you actually have, which is what
-to put on the invoice. Two rules cover most of it: charge the buyer's domestic
-rate, unless the sale is cross-border B2B inside the EU, where the reverse
-charge applies and you invoice 0%.
+Rates alone do not determine invoice treatment. Resolve place-of-supply,
+customer status, category, exemptions, and any reverse-charge eligibility in
+your tax logic first; then use the dataset for the applicable numeric rate.
 
 ```ruby
 # Money in minor units (cents). Never floats.
-def invoice_total(net_cents, seller_country, buyer_country, buyer_vat_id = nil)
-  cross_border_b2b = buyer_country != seller_country &&
-                     !buyer_vat_id.nil? &&
-                     EuVatRatesData.valid_format?(buyer_vat_id)
-
-  return { vat_cents: 0, total_cents: net_cents, reverse_charge: true } if cross_border_b2b
+def invoice_total(net_cents, buyer_country, reverse_charge_eligible = false)
+  if reverse_charge_eligible
+    return { vat_cents: 0, total_cents: net_cents, reverse_charge: true }
+  end
 
   rate = EuVatRatesData.get_standard_rate(buyer_country)
   vat_cents = (net_cents * rate / 100.0).round
@@ -133,17 +134,16 @@ def invoice_total(net_cents, seller_country, buyer_country, buyer_vat_id = nil)
 end
 
 # Domestic sale in Finland — 25.5%
-invoice_total(10_000, 'FI', 'FI')
+invoice_total(10_000, 'FI')
 # => { vat_cents: 2550, total_cents: 12550, reverse_charge: false }
 
 # Finnish seller, German business buyer — reverse charge
-invoice_total(10_000, 'FI', 'DE', 'DE123456789')
+invoice_total(10_000, 'DE', true)
 # => { vat_cents: 0, total_cents: 10000, reverse_charge: true }
 ```
 
-`valid_format?` only checks the shape of the number. Applying the reverse charge
-requires the buyer to actually be VAT-registered, which is a VIES lookup — see
-above.
+`reverse_charge_eligible` must come from applicable tax logic and evidence.
+`valid_format?` only checks a number's shape; it does not establish registration or eligibility.
 
 ---
 

data/data/eu-vat-rates-data.json

@@ -1,5 +1,5 @@
 {
-  "version": "2026-08-19",
+  "version": "2026-08-23",
   "source": "European Commission TEDB",
   "publisher": {
     "name": "vatnode.dev",

data/lib/eu_vat_rates_data/version.rb

@@ -1,3 +1,3 @@
 module EuVatRatesData
-  VERSION = "2026.8.20"
+  VERSION = "2026.8.23"
 end

data/lib/eu_vat_rates_data.rb

@@ -1,7 +1,7 @@
 require "json"
 require_relative "eu_vat_rates_data/version"
 
-# VAT rates for 44 European countries (EU-27 + 17 non-EU).
+# VAT rates for 45 European jurisdictions (EU-27 + 18 non-EU/special VAT jurisdictions).
 #
 # EU rates sourced from the European Commission TEDB (Taxes in Europe Database),
 # checked daily. Non-EU rates maintained manually.
@@ -46,7 +46,7 @@ module EuVatRatesData
     rate&.fetch("standard")
   end
 
-  # Return all 44 country rate hashes keyed by ISO country code.
+  # Return all 45 jurisdiction rate hashes keyed by country code.
   # @return [Hash{String => Hash}]
   def self.all_rates
     rates.dup
@@ -61,7 +61,7 @@ module EuVatRatesData
     rate ? rate["eu_member"] == true : false
   end
 
-  # Return true if the country code is present in the dataset (all 44 countries).
+  # Return true if the country code is present in the dataset (all 45 jurisdictions).
   # Use eu_member? to check EU membership specifically.
   # @param country_code [String] ISO 3166-1 alpha-2 code
   # @return [Boolean]

metadata

@@ -1,19 +1,17 @@
 --- !ruby/object:Gem::Specification
 name: eu_vat_rates_data
 version: !ruby/object:Gem::Version
-  version: 2026.8.20
+  version: 2026.8.23
 platform: ruby
 authors:
 - Iurii Rogulia
 autorequire:
 bindir: bin
 cert_chain: []
-date: 2026-08-19 00:00:00.000000000 Z
+date: 2026-08-23 00:00:00.000000000 Z
 dependencies: []
-description: VAT rates (standard, reduced, super-reduced, parking) for 45 European
-  countries — EU-27 plus Norway, Switzerland, UK, and more. Includes eu_member flag,
-  local VAT name and abbreviation. Useful for billing, invoicing, e-commerce, fintech,
-  and VAT compliance. From vatnode.dev — live VIES validation via API.
+description: Daily-checked European VAT rates with standard and reduced rate types,
+  offline access, local VAT metadata, and VAT number format validation.
 email:
 - iurii@rogulia.fi
 executables: []
@@ -34,6 +32,7 @@ metadata:
   bug_tracker_uri: https://github.com/vatnode/eu-vat-rates-data-ruby/issues
   changelog_uri: https://github.com/vatnode/eu-vat-rates-data-ruby/blob/main/CHANGELOG.md
   documentation_uri: https://github.com/vatnode/eu-vat-rates-data-ruby#readme
+  canonical_data_uri: https://github.com/vatnode/eu-vat-rates-data
 post_install_message:
 rdoc_options: []
 require_paths:
@@ -52,6 +51,5 @@ requirements: []
 rubygems_version: 3.5.22
 signing_key:
 specification_version: 4
-summary: VAT rates for 45 European countries — EU-27 plus Norway, Switzerland, UK,
-  and more. From vatnode.dev.
+summary: Official-source European VAT rates for 45 jurisdictions
 test_files: []