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commerceguys / tax

A PHP 5.5+ tax library.
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Add tax type for Greek Islands zone so it registers as in the EU #74

Closed dmnc closed 4 years ago

dmnc commented 4 years ago

This addresses two issues.

  1. The islands included in the Aegean 30% rate reduction has been reducing over time. It now includes only Lesbos, Chios, Samos, Kos and Leros. I have updated the postcode regex to reflect this Greek postcodes.
  2. Not having a tax type and rate data available for a zone causes it not to be included in the EU for under threshold taxation using origin country rates. This means that when fulfilling from the UK I have seen certain parts of Greece not charged GB VAT. See #64 for a similar problem with the Azores.

Unfortunately, I have been unable to find historical data for these tax rates, so I've just used the most recent as I believe they are. Extension news

Also, these Aegean Island rates are meant to have been withdrawn, getting the areas on the same taxation as the rest of Greece but the deadline keeps getting six month extensions. Mention of rates.

This raises an issue where we won't be able to work out a historical rate because only values change over time rather than zones, but that's an issue for another day.

This relates to #9. Though I wasn't able to find a good source.

dmnc commented 4 years ago

Did Travis remove PHP 5.5? That seems to be the reason this is failing.

bojanz commented 4 years ago

Yes, 5.5 is dead. Merging this, thanks!

bojanz commented 4 years ago

Hm, wait. @dmnc

Isn't the special VAT regime for the islands over by now?

According to Article 120 of the VAT Directive, Greece currently applies rates 30% lower than the
corresponding rate applied in the mainland to the islands of Leros, Lesbos, Kos, Samos and
Chios.
The lower VAT rates applied in these Greek islands are 4% (super-reduced rate), 9% (reduced
rate) and 17% (standard rate).
The lower VAT rates will be valid until 31.12.2019.

It also says that the super-reduced rate is 4%, not 5%. Source: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf

bojanz commented 4 years ago

Nevermind, got confused about when the regime ends, your link clearly says end of 2020.

Still wondering about the super-reduced rate though.

Wikipedia says:

The lower VAT rates applied in these Greek Islands are 4% (super-reduced rate), 9% (reduced rate) and 17% (standard rate).

Also note that we used the labels Intermediate and Reduced for both Greece and Greek Islands, while the labels in Wikipedia are Reduced and Super-reduced. Changing that might also be worth a followup, but it feels minor, happy to also leave them as-is.

dmnc commented 4 years ago

Wow @bojanz. Thanks for such a quick turnaround.

They have extended six months at a time repeatedly since 2018.

Could you drop a v0.8.2 release for the changes so I can pull them in as stable please?

bojanz commented 4 years ago

@dmnc Yes, once you confirm that the 5% rate is intentional and not a mistake (since Wikipedia and the PDF say 4%).

dmnc commented 4 years ago

@bojanz Interesting. Here the lower rates are mentioned as 5, 9, 17 but That PDF seems a far more reliable source.

Edit: And, of course, 70% of 6% is far closer to 4% than 5%. It must just be a mistake in the article.

bojanz commented 4 years ago

Thanks for the followup. Tagged v0.8.2