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Correct historical VAT rates in German regime #751

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Correct historical VAT rates in German regime #751

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5cb001a
Correct historical VAT rates in German regime
rilla Mar 3, 2026
458b1cb
Merge branch 'main' into fix-de-historical-rates
samlown Mar 31, 2026
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1 change: 1 addition & 0 deletions CHANGELOG.md
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Original file line number Diff line number Diff line change
Expand Up @@ -29,6 +29,7 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p

### Fixed

- `de`: Corrected historical VAT rates
- `tax`: Fixed `Since` date comparison to be inclusive
- `gr-mydata-v1`: Corrected exemption codes 3 and 4 mapping to `outside-scope`
- `gr-mydata-v1`: Fixed panic on `other` type invoices without `bill.Tax`
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38 changes: 26 additions & 12 deletions data/regimes/de.json
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Expand Up @@ -124,20 +124,24 @@
},
"values": [
{
"since": "2022-01-01",
"since": "2021-01-01",
"percent": "19%"
},
{
"since": "2020-07-01",
"percent": "16%"
},
{
"since": "2007-07-01",
"since": "2007-01-01",
"percent": "19%"
},
{
"since": "1993-01-01",
"since": "1998-04-01",
"percent": "16%"
},
{
"since": "1993-01-01",
"percent": "15%"
}
]
},
Expand All @@ -156,31 +160,41 @@
},
"values": [
{
"since": "2022-01-01",
"since": "2021-01-01",
"percent": "7%"
},
{
"since": "2020-07-01",
"percent": "5%"
},
{
"since": "2007-07-01",
"since": "1983-07-01",
"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)"
"de": "Bundesfinanzministerium: 100 Jahre Umsatzsteuer in Deutschland",
"en": "Federal Ministry of Finance: 100 Years of VAT in Germany"
},
"url": "https://www.bundesfinanzministerium.de/Monatsberichte/2019/12/Inhalte/Kapitel-3-Analysen/3-4-100-jahre-umsatzsteuer.html"
},
{
"title": {
"de": "Wissenschaftliche Dienste des Deutschen Bundestages: Rolle der Umsatzsteuer und ihr Beitrag zur Finanzierung der sozialen Sicherungssysteme",
"en": "German Bundestag Research Service: Role of VAT and its Contribution to Financing Social Security Systems"
},
"url": "https://www.bundestag.de/resource/blob/410468/8ceeef0b94cdfa0b39a9925dece2aa75/WD-4-040-10-pdf.pdf"
},
{
"title": {
"de": "Statistisches Bundesamt: Auswirkungen der Mehrwertsteuersenkung",
"en": "Federal Statistical Office: Effect of the VAT Reduction"
},
"url": "https://www.oecd.org/tax/tax-policy/tax-database/"
"url": "https://www.destatis.de/EN/Themes/Society-Environment/Income-Consumption-Living-Conditions/Consumption-Expenditure/consumption-1-VAT.html"
}
]
}
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38 changes: 26 additions & 12 deletions regimes/de/tax_categories.go
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Expand Up @@ -25,10 +25,24 @@ var taxCategories = []*tax.CategoryDef{
Sources: []*cbc.Source{
{
Title: i18n.String{
i18n.EN: "Value Added Tax/Goods and Services Tax (VAT/GST) (1976-2023)",
i18n.DE: "Umsatzsteuer/Güter - und Dienstleistungssteuer (USt/GST) (1976-2023)",
i18n.EN: "Federal Ministry of Finance: 100 Years of VAT in Germany",
i18n.DE: "Bundesfinanzministerium: 100 Jahre Umsatzsteuer in Deutschland",
},
URL: "https://www.oecd.org/tax/tax-policy/tax-database/",
URL: "https://www.bundesfinanzministerium.de/Monatsberichte/2019/12/Inhalte/Kapitel-3-Analysen/3-4-100-jahre-umsatzsteuer.html",
},
{
Title: i18n.String{
i18n.EN: "German Bundestag Research Service: Role of VAT and its Contribution to Financing Social Security Systems",
i18n.DE: "Wissenschaftliche Dienste des Deutschen Bundestages: Rolle der Umsatzsteuer und ihr Beitrag zur Finanzierung der sozialen Sicherungssysteme",
},
URL: "https://www.bundestag.de/resource/blob/410468/8ceeef0b94cdfa0b39a9925dece2aa75/WD-4-040-10-pdf.pdf",
},
{
Title: i18n.String{
i18n.EN: "Federal Statistical Office: Effect of the VAT Reduction",
i18n.DE: "Statistisches Bundesamt: Auswirkungen der Mehrwertsteuersenkung",
},
URL: "https://www.destatis.de/EN/Themes/Society-Environment/Income-Consumption-Living-Conditions/Consumption-Expenditure/consumption-1-VAT.html",
},
},
Retained: false,
Expand All @@ -48,21 +62,25 @@ var taxCategories = []*tax.CategoryDef{

Values: []*tax.RateValueDef{
{
Since: cal.NewDate(2022, 1, 1),
Since: cal.NewDate(2021, 1, 1),
Percent: num.MakePercentage(19, 2),
},
{
Since: cal.NewDate(2020, 7, 1), // COVID temporary measures
Percent: num.MakePercentage(16, 2),
},
{
Since: cal.NewDate(2007, 7, 1),
Since: cal.NewDate(2007, 1, 1),
Percent: num.MakePercentage(19, 2),
},
{
Since: cal.NewDate(1993, 1, 1),
Since: cal.NewDate(1998, 4, 1),
Percent: num.MakePercentage(16, 2),
},
{
Since: cal.NewDate(1993, 1, 1),
Percent: num.MakePercentage(15, 2),
},
},
},
{
Expand All @@ -78,21 +96,17 @@ var taxCategories = []*tax.CategoryDef{
},
Values: []*tax.RateValueDef{
{
Since: cal.NewDate(2022, 1, 1),
Since: cal.NewDate(2021, 1, 1),
Percent: num.MakePercentage(7, 2),
},
{
Since: cal.NewDate(2020, 7, 1), // COVID temporary measures
Percent: num.MakePercentage(5, 2),
},
{
Since: cal.NewDate(2007, 7, 1),
Since: cal.NewDate(1983, 7, 1),
Percent: num.MakePercentage(7, 2),
},
{
Since: cal.NewDate(1993, 1, 1),
Percent: num.MakePercentage(5, 2),
},
},
},
},
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