gobl 0.17.0 → 0.18.0

data/data/regimes/de.json

@@ -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/"
+        }
+      ]
+    }
+  ]
+}