tax

A PHP 5.4+ tax management library.

Features:

• Smart data model designed for fluctuating tax rate amounts ("19% -> 21% on January 1st")
• Predefined tax rates for EU countries and Switzerland. More to come.
• Tax resolvers with logic for all major use cases.

Requires commerceguys/zone.

The backstory behind the library design can be found in this blog post.

Don't see your country's tax types and rates in the dataset? Send us a PR!

Data model

Zone 1-1 TaxType 1-n TaxRate 1-n TaxRateAmount

Each tax type has a zone and one or more tax rates. Each tax rate has one or more tax rate amounts.

Example:

• Tax type: French VAT
• Zone: "France (VAT)" (covers "France without Corsica" and "Monaco")
• Tax rates: Standard, Intermediate, Reduced, Super Reduced
• Tax rate amounts for Standard: 19.6% (until January 1st 2014), 20% (from January 1st 2014)

Tax resolvers

The process of finding the most suitable tax type/rate/amount for the given taxable object is called resolving. Along with the Taxable object, a Context object containing customer and store information is also passed to the system.

Tax is resolved in three steps:

1. Resolve the tax types.
2. Resolve the tax rate for each resolved tax type.
3. Get the tax rate amount for each resolved tax rate (by calling $rate->getAmount($date)).

Tax types and tax rates are resolved by invoking registered resolvers (sorted by priority) until one of them returns a result.

Included tax type resolvers:

• CanadaTaxTypeResolver (Canada specific logic)

  The store charges the tax defined by the customer’s home province/territory.

  If selling from a store in Quebec to a customer in Ontario, apply the Ontario HST.

• EuTaxTypeResolver (EU specific logic)

  A French store selling physical products (e.g. t-shirts) will charge French VAT to EU customers.

  A French store selling digital products (e.g. ebooks) from Jan 1st 2015 will apply the EU customer's tax rates (German customer - German VAT, etc)

  A French store will charge the 0% Intra-Community rate if the EU customer has provided a VAT number.

• DefaultTaxTypeResolver (logic valid for most countries)

  If both the customer and the store belong to the same zone, returns the matched tax type.

  The Serbian store is selling to a Serbian customer, use Serbian VAT.

Included tax rate resolvers:

• DefaultTaxRateResolver - Returns a tax type's default tax rate.

Users would create a custom resolver for:

• "No tax in New York for t-shirts under 200$"
• "No tax for school supplies on september 1st (US tax holiday)"
• "Reduced rate for ebooks in France and other countries".
• "Return the tax type / rate referenced by the $taxable object" (explicit place of supply, e.g. "French company providing a training in Spain")

Usage example:

use CommerceGuys\Tax\Repository\TaxTypeRepository;
use CommerceGuys\Tax\Resolver\Engine\TaxTypeResolverEngine;
use CommerceGuys\Tax\Resolver\Engine\TaxRateResolverEngine;
use CommerceGuys\Tax\Resolver\TaxType\CanadaTaxTypeResolver;
use CommerceGuys\Tax\Resolver\TaxType\EuTaxTypeResolver;
use CommerceGuys\Tax\Resolver\TaxType\DefaultTaxTypeResolver;
use CommerceGuys\Tax\Resolver\TaxRate\DefaultTaxRateResolver;
use CommerceGuys\Tax\Resolver\TaxResolver;

// The repository, engine and individual resolvers are usualy initialized by the
// container, this is just a verbose example.
$taxTypeRepository = new TaxTypeRepository();
$taxTypeResolverEngine = new TaxTypeResolverEngine();
$taxTypeResolverEngine->add(new CanadaTaxTypeResolver($taxTypeRepository));
$taxTypeResolverEngine->add(new EuTaxTypeResolver($taxTypeRepository));
$taxTypeResolverEngine->add(new DefaultTaxTypeResolver($taxTypeRepository));
$taxRateResolverEngine = new TaxRateResolverEngine();
$taxRateResolverEngine->add(new DefaultTaxRateResolver());
$resolver = new TaxResolver($taxTypeResolverEngine, $taxRateResolverEngine);

// You can also provide the customer's tax number (e.g. VAT number needed
// to trigger Intra-Community supply rules in EU), list of additional countries
// where the store is registered to collect tax, a different calculation date.
$context = new Context($customerAddress, $storeAddress);

$amounts = $resolver->resolveAmounts($taxable, $context);
// More rarely, if only the types or rates are needed:
$rates = $resolver->resolveRates($taxable, $context);
$types = $resolver->resolveTypes($taxable, $context);

Credits

• Source for EU data