README

Consumption tax for Laravel. Send it a sale — who is selling, who is buying, what it is — and get back a number you can defend: the treatment, the rate, the authorities it splits across, and the published source it came from.

No tax SaaS in the request path. Nothing is fetched while pricing.

$assessment = app(TaxCalculator::class)->assess($query);   // German seller → French business

$assessment->tax;                  // Money 0.00 EUR — the seller charges nothing
$assessment->treatment;            // TaxTreatment::ReverseCharge — the customer accounts for it
$assessment->mentions[0]->text;    // "Exempt intra-Community supply" — wording the invoice needs
$assessment->reason;               // the whole sentence, with the article it rests on

Zero, but not "no tax was due": the tax is the French customer's to account for, the invoice has to say so, and the return has to report it. Six treatments keep those distinctions apart — see what comes back.

From install to a priced sale, in three steps

1 — Install

composer require cboxdk/laravel-tax

2 — Install the data (once, and on every deploy — like php artisan migrate)

php artisan tax:data:sync

This compiles a published release of the register onto local disk: 11 tax regimes, every rate carrying the source and the date it was captured. Until it has run, the engine refuses to price anything rather than guess.

3 — Ask

use Brick\Money\Money;
use Cbox\Geo\ValueObjects\CountryCode;
use Cbox\Tax\Contracts\TaxCalculator;
use Cbox\Tax\Enums\{CustomerType, Pricing};
use Cbox\Tax\ValueObjects\{SellerRegistrations, TaxQuery};

$assessment = app(TaxCalculator::class)->assess(new TaxQuery(
    amount: Money::of('100.00', 'EUR'),
    pricing: Pricing::Exclusive,
    place: $geo->find(new CountryCode('FR')),      // the buyer, from laravel-geo
    customer: CustomerType::Business,
    seller: new SellerRegistrations(new CountryCode('DE')),
    customerTaxIdValidated: true,                  // VIES-validated
));

A German company invoicing a validated French business is an intra-EU B2B supply, so nothing is charged and the buyer self-accounts. Change the seller to a French entity and the same query charges French VAT. That is the whole idea: tax is a function of the facts you send, and every fact has somewhere to go.

→ Quickstart · Upgrading from 0.9

What comes back

TaxAssessment is built to survive an audit, not just to add a line to a cart.

It refuses rather than guess

Three outcomes that most engines collapse into "0", kept apart on purpose:

• No tax applies — a resolved, authoritative zero.
• Zero-rated or exempt — a real published band, and the treatment says which: they go in different boxes on a return.
• Not determinable — an exception, not a number. A jurisdiction with no regime, a missing rate, a threshold the register says it has not modelled: all refuse.

Between the two extremes sits the honest middle: an answer that is probably right and says why it might not be. A rate resolved from a broader category, a US service taxed because nothing published says otherwise, an address that only resolved to the state line — each comes back flagged, with a remedy attached. OrderAssessment::needsReview() is the one call that tells you whether anything on a document needs a human.

Where the logic ends and the data begins

your app ──► TaxQuery ──► regime  (logic this package owns:
                          │        place of supply, reverse charge,
                          │        registration, exemptions, rounding)
                          ▼
                      the register  (data cboxtax publishes:
                          │          rates, rules, boundaries, provenance)
                          ▼
                    TaxAssessment

The engine never invents a rate, and the register never decides a treatment. Both sides are contracts: bind your own TaxRateSource, ProductTaxability, MarketplaceRules or DeliveryRules and the engine keeps working.

Coverage

25 regime modules across 52 countries. The register carries data for more jurisdictions than the engine models rules for — a rate existing does not make a country supported, and the difference is written down.

Built for platforms, not just one shop

• Every selling entity is separate. SellerRegistrations travels with the query: establishment, foreign numbers, US state permits, Canadian province permits, OSS or IOSS, each with its own validity window. Nothing lives in global config, so a multi-tenant host prices each tenant as itself. → Seller registrations
• Invoices, not just supplies. TaxOrder assesses a whole document: per-line verdicts, delivery apportioned across the lines it delivers, mixed-rate freight split per authority, and taxByAuthority() for the remittance.
• Marketplaces. Say a sale was facilitated and the engine checks whether that place's law actually moves the liability — and says so when the law only moves it for some facilitated sales, instead of quietly handing the tax to a platform.
• Backfills are correct. Every dated lookup — rate, taxability, exemption, registration — resolves on the supply's tax point, so recalculating last year does not apply this year's world to it.

Data you can pin

The register is compiled, content-addressed and swapped atomically:

php artisan tax:data:sync --release=2026.09.22-261   # pin a release
php artisan tax:data:verify                          # sha256 per file, offline
php artisan tax:data:activate previous               # instant rollback
php artisan tax:data:status                          # what is live, what is installed

The package is MIT. The register's data is licensed separately (PolyForm Internal Use 1.0.0): computing your own tax is covered; redistributing the data or reselling lookups from it is not. → The register

The data is in beta

Rates are read from primary sources and carry their provenance, and the engine refuses rather than guessing where nothing published answers. That is not the same as being right, and there will be errors nobody has found yet — in the data, and in the law this engine models.

So: act on needsReview(), check the countries you actually sell in against your own adviser's numbers, and store the release version with each invoice so a later correction can be traced to the orders it touched. The package is MIT and the register's data is licensed separately; both are provided as-is, and neither is tax advice. A wrong number is worth reporting — open an issue with the release version and it gets fixed in the data or in the code.

→ Beta status and responsibility

Documentation

Requirements

PHP ^8.4 (tested on 8.4 and 8.5) with ext-dom and ext-zlib, Laravel ^13, and cboxdk/laravel-geo for jurisdictions. See requirements.

Development

composer install
composer qa          # pint, rector (dry run), phpstan level 10, pest, licence check, audit
composer format      # apply pint
composer refactor    # apply rector
composer test:reference   # the independent conformance corpus