annualTurnover > $const.registrationThresholdImmediate ? 'the month it is crossed' : annualTurnover > $const.registrationThresholdDeferred ? '1 January next year' : 'not required'
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
Constant
Value
standardRate
0.22
reducedRate1
0.05
reducedRate2
0.095
registrationThresholdDeferred
60000
registrationThresholdImmediate
66000
Test vectors (7)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 100.00 EUR net at the standard rate
given amount
100
given direction
add
given category
standard
given reverseCharge
no
given annualTurnover
0
expect vatAmount
22
expect grossAmount
122
expect netAmount
100
Case 2 — S2 122.00 EUR gross back to net at the standard rate
given amount
122
given direction
remove
given category
standard
given reverseCharge
no
given annualTurnover
0
expect netAmount
100
expect vatAmount
22
Case 3 — S3 100.00 EUR net at the 9,5% reduced rate
given amount
100
given direction
add
given category
reduced2
given reverseCharge
no
given annualTurnover
0
expect vatAmount
9.5
expect grossAmount
109.5
Case 4 — S4 100.00 EUR net at the 5% special reduced rate
given amount
100
given direction
add
given category
reduced1
given reverseCharge
no
given annualTurnover
0
expect vatAmount
5
expect grossAmount
105
Case 5 — S5 under 60.000 EUR: no obligation
given amount
100
given direction
add
given category
standard
given reverseCharge
no
given annualTurnover
50000
expect mustRegister
false
expect payerFrom
not required
Case 6 — S6 between the two figures: liable from 1 January next year
given amount
100
given direction
add
given category
standard
given reverseCharge
no
given annualTurnover
62000
expect mustRegister
true
expect payerFrom
1 January next year
Case 7 — S7 over 66.000 EUR: apply in the month it is crossed
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.