Indirect tax

VAT, GST and sales-tax rates, thresholds, net tax rates, pending law, return forms, and the determination of tax for a transaction.

POST /v1/tax/indirect/determine

Determine the VAT treatment of a supply

Where is the supply taxed, who is liable, and at what rate?

The request describes one supply (supplier and customer jurisdictions, B2B or B2C, type of supply, date). The service picks the place-of-supply decision table for the pair of countries, evaluates it, and looks up the rate in force in the taxing jurisdiction. data.liable_party says who accounts for the tax, invoice_rate is the percent the supplier charges on the invoice (0 under reverse charge or for an exempt supply), accounted_rate the percent due, components the rates used, and trace the rule that matched with its legal reference. meta.as_of is the tax point used. Refuses with 404 for an unknown jurisdiction, a supply type that is not modelled for that pair of countries, or no rate of the requested type on that date; with 422 when several rates match and a category is needed, or when place_of_performance is missing for a place-of-performance supply type. Not tax advice.

Parameters

Request body

application/json (required): DetermineRequest

Example request

curl -X POST "$DATAVNEXT_URL/v1/tax/indirect/determine" \
  -H "X-API-Key: $DATAVNEXT_KEY" \
  -H "Content-Type: application/json" \
  -d '{
  "seller_jurisdiction": "DE",
  "buyer_jurisdiction": "FR",
  "customer_type": "B2B",
  "supply_type": "services",
  "date": "2026-03-01"
}'

Responses

Example response (shape)

{
  "data": {
    "taxing_jurisdiction": "FR",
    "treatment": "reverse_charge",
    "liable_party": "customer",
    "invoice_rate": "0",
    "accounted_rate": "20",
    "components": [
      {
        "series": "fr.vat.standard",
        "jurisdiction": "FR",
        "tax_type": "vat",
        "rate_type": "standard",
        "rate": "20",
        "categories": [
          "general"
        ],
        "supersedes": [],
        "valid_from": "2019-01-01",
        "id": "fr.vat.standard@2019-01-01",
        "sources": [
          {
            "authority": "Ministère de l'Économie",
            "url": "https://www.economie.gouv.fr/particuliers/impots-et-fiscalite/gerer-mes-autres-impots-et-taxes/tva-quels-sont-les-taux-de-votre-quotidien",
            "reference": "CGI art. 278 à 281 nonies",
            "verified_at": "2026-09-29",
            "kind": "official"
          }
        ]
      }
    ],
    "trace": {
      "table_id": "eu.vat.place_of_supply",
      "rule_id": "b2b_services_general_rule",
      "reference": "Directive 2006/112/EC Art. 44 (place of supply), Art. 196 (reverse charge)",
      "note": "Invoice must state \"Reverse charge\" (Art. 226(11a))."
    },
    "thresholds": [],
    "notes": [
      "Reverse charge: the customer self-assesses tax in FR.",
      "Invoice must state \"Reverse charge\" (Art. 226(11a))."
    ],
    "limitations": [
      "Other specific place-of-supply rules are not modelled: intermediaries (Art. 46), transport of goods (Art. 49-52), ancillary transport, valuations and work on movable property for private customers (Art. 54(2)), and services to private customers outside the EU (Art. 59)."
    ]
  },
  "meta": {
    "dataset_version": "3f2a9c1b7d4e",
    "as_of": "2026-03-01",
    "sources": [
      {
        "authority": "Ministère de l'Économie",
        "url": "https://www.economie.gouv.fr/particuliers/impots-et-fiscalite/gerer-mes-autres-impots-et-taxes/tva-quels-sont-les-taux-de-votre-quotidien",
        "reference": "CGI art. 278 à 281 nonies",
        "verified_at": "2026-09-29",
        "kind": "official"
      }
    ],
    "notes": []
  }
}

GET /v1/tax/indirect/net-tax-rates

List net and flat tax rates by activity

Net and flat tax rates by activity in force on a date (CH: MWSTG Art. 37).

A taxable person on the net tax rate method pays turnover incl. VAT x rate and deducts no input tax. These rates never replace the statutory rate on the invoice. data is sorted by scheme and activity; rate is a percent of gross turnover as a decimal string. Only Switzerland has data; other jurisdictions return an empty list, an unknown one 404.

Parameters

Example request

curl "$DATAVNEXT_URL/v1/tax/indirect/net-tax-rates?jurisdiction=DE" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Example response (shape)

{
  "data": [
    {
      "sources": [
        null
      ],
      "valid_from": "2026-09-21",
      "valid_to": "2026-09-21",
      "published_at": "2026-09-21",
      "series": "string",
      "jurisdiction": "string",
      "scheme": "flat_tax_rate",
      "activity": "string",
      "rate": "string",
      "secondary_activities": "string",
      "successors": [
        "string"
      ],
      "remark": "string",
      "id": "string"
    }
  ],
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

GET /v1/tax/indirect/net-tax-rates/thresholds

List the eligibility limits of the net tax rate method

Eligibility limits of the net tax rate method (CH: MWSTG Art. 37 Abs. 1; CA: RC4058).

data lists the maximum annual turnover and tax payable (decimal strings, with the currency) up to which a taxable person may use a simplified scheme, valid on the date. Switzerland and Canada have data; other jurisdictions return an empty list, an unknown one 404.

Parameters

Example request

curl "$DATAVNEXT_URL/v1/tax/indirect/net-tax-rates/thresholds?jurisdiction=DE" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Example response (shape)

{
  "data": [
    {
      "sources": [
        null
      ],
      "valid_from": "2026-09-21",
      "valid_to": "2026-09-21",
      "published_at": "2026-09-21",
      "id": "string",
      "jurisdiction": "string",
      "scheme": "flat_tax_rate",
      "kind": "tax",
      "amount": "string",
      "currency": "string",
      "description": "string"
    }
  ],
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

GET /v1/tax/indirect/pending

List pending VAT legislation

Pending legislation: proposals, adopted bills awaiting a vote, scheduled referendums.

Informational only. Pending changes are never applied to /rates or /determine; when one is enacted, the new rate versions are added to the curated rates. data is sorted by the date of the next decision (decision_date), each with its status, the next step, when it would apply if adopted, and the series it would change. A jurisdiction filter also matches its subdivisions; an unknown one gives 404.

Parameters

Example request

curl "$DATAVNEXT_URL/v1/tax/indirect/pending" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Example response (shape)

{
  "data": [
    {
      "sources": [
        null
      ],
      "id": "string",
      "jurisdiction": "string",
      "domain": "accounting_standards",
      "title": "string",
      "summary": "string",
      "status": "adopted_by_parliament",
      "status_date": "2026-09-21",
      "next_step": "string",
      "decision_date": "2026-09-21",
      "expected_effective_from": "2026-09-21",
      "effective_date_note": "string",
      "business_number": "string",
      "changes": [
        null
      ],
      "published_at": "2026-09-21"
    }
  ],
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

GET /v1/tax/indirect/rates

List the VAT rates in force

VAT, GST and sales-tax rates in force in a jurisdiction on a date.

data lists one rate per series (standard, reduced, zero, exempt and special rates), standard rate first, each with rate in percent as a decimal string, its validity period, categories and sources. Pass as_of for the law on a date and known_at for what the dataset knew on a date. meta.as_of is the date used and meta.notes carries jurisdiction-specific caveats. An unknown jurisdiction gives 404; an empty list means no rate was in force on that date (history starts 2019-01-01).

Parameters

Example request

curl "$DATAVNEXT_URL/v1/tax/indirect/rates?jurisdiction=DE" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Example response (shape)

{
  "data": [
    {
      "series": "de.vat.standard",
      "jurisdiction": "DE",
      "tax_type": "vat",
      "rate_type": "standard",
      "rate": "16",
      "categories": [
        "general"
      ],
      "description": "Temporary COVID-19 reduction",
      "supersedes": [],
      "valid_from": "2020-07-01",
      "valid_to": "2020-12-31",
      "id": "de.vat.standard@2020-07-01",
      "sources": [
        {
          "authority": "Bundesministerium der Finanzen",
          "url": "https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/2020-06-12-befristete-Senkung-umsatzsteuer-juli-2020.html",
          "reference": "Befristete Absenkung des allgemeinen und ermäßigten Umsatzsteuersatzes zum 1. Juli 2020; UStG §28 Abs. 1 and 2 (2020)",
          "verified_at": "2026-10-01",
          "kind": "official"
        }
      ]
    }
  ],
  "meta": {
    "dataset_version": "3f2a9c1b7d4e",
    "as_of": "2020-08-01",
    "sources": [
      {
        "authority": "Bundesministerium der Finanzen",
        "url": "https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/2020-06-12-befristete-Senkung-umsatzsteuer-juli-2020.html",
        "reference": "Befristete Absenkung des allgemeinen und ermäßigten Umsatzsteuersatzes zum 1. Juli 2020; UStG §28 Abs. 1 and 2 (2020)",
        "verified_at": "2026-10-01",
        "kind": "official"
      }
    ],
    "notes": [
      "History in this dataset starts 2019-01-01; a valid_from of 2019-01-01 means the rate was already in force."
    ]
  }
}

GET /v1/tax/indirect/rates/history/{series}

Get the history of a rate series

Every version of a rate series, oldest first, e.g. de.vat.standard.

Use it to see when a rate changed (each version has valid_from and valid_to, the last day it applied). The series id is the series field of a rate from /rates. 404 if no rate has that series id.

Parameters

Example request

curl "$DATAVNEXT_URL/v1/tax/indirect/rates/history/de.vat.standard" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Example response (shape)

{
  "data": [
    {
      "sources": [
        null
      ],
      "valid_from": "2026-09-21",
      "valid_to": "2026-09-21",
      "published_at": "2026-09-21",
      "series": "string",
      "jurisdiction": "string",
      "tax_type": "consumption_tax",
      "rate_type": "exempt",
      "rate": "string",
      "categories": [
        "string"
      ],
      "description": "string",
      "supersedes": [
        "string"
      ],
      "option_to_tax": true,
      "id": "string"
    }
  ],
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

GET /v1/tax/indirect/return-forms

List the official VAT return forms in force

Official VAT return forms in force on a date: their boxes, as numbered by the authority, and the rules that map tax-tagged ledger lines to the boxes.

The rules are DMN-lite (hit policy first) over the line facts described in the form model; a client evaluates them per ledger line and sums the boxes. A subdivision resolves to its country's forms. An empty list means no form is modelled for the jurisdiction on that date; an unknown jurisdiction gives 404.

Parameters

Example request

curl "$DATAVNEXT_URL/v1/tax/indirect/return-forms?jurisdiction=DE" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Example response (shape)

{
  "data": [
    {
      "sources": [
        null
      ],
      "valid_from": "2026-09-21",
      "valid_to": "2026-09-21",
      "published_at": "2026-09-21",
      "id": "string",
      "jurisdiction": "string",
      "kind": "annual_summary",
      "subdivision": "string",
      "tax_types": [
        null
      ],
      "name": "string",
      "method": "string",
      "version": "string",
      "periods": [
        "half_year"
      ],
      "currency": "string",
      "base_precision": 2,
      "tax_precision": 2,
      "whole_units": "truncate",
      "interest": null,
      "group_by": "counterparty_vat_number",
      "boxes": [
        null
      ],
      "rules": [
        null
      ],
      "payable": [
        null
      ],
      "agree": [
        null
      ],
      "notes": [
        "string"
      ],
      "limitations": [
        "string"
      ],
      "carry_forward": null,
      "periodic": null
    }
  ],
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

GET /v1/tax/indirect/return-forms/{form_id}

Get a VAT return form

One return form version by id, e.g. de.bmf.ustva.2026.

data has the form's boxes (with the official field number in code), the rules that route ledger lines to boxes, and how the amount payable is computed from the boxes. 404 for an unknown id.

Parameters

Example request

curl "$DATAVNEXT_URL/v1/tax/indirect/return-forms/de.bmf.ustva.2026" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Example response (shape)

{
  "data": {
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "valid_from": "2026-09-21",
    "valid_to": "2026-09-21",
    "published_at": "2026-09-21",
    "id": "string",
    "jurisdiction": "string",
    "kind": "annual_summary",
    "subdivision": "string",
    "tax_types": [
      "consumption_tax"
    ],
    "name": "string",
    "method": "string",
    "version": "string",
    "periods": [
      "half_year"
    ],
    "currency": "string",
    "base_precision": 2,
    "tax_precision": 2,
    "whole_units": "truncate",
    "interest": {
      "rate": null,
      "periods": null,
      "reference": null
    },
    "group_by": "counterparty_vat_number",
    "boxes": [
      {
        "id": null,
        "code": null,
        "line": null,
        "label": null,
        "section": null,
        "unit": null,
        "tax": null,
        "rate": null,
        "terms": null,
        "floor_zero": null,
        "xml": null,
        "fill": null,
        "final_period_blank": null,
        "fill_from": null
      }
    ],
    "rules": [
      {
        "id": null,
        "when": null,
        "then": null,
        "reference": null,
        "note": null
      }
    ],
    "payable": [
      {
        "box": null,
        "sign": null,
        "part": null
      }
    ],
    "agree": [
      {
        "boxes": null,
        "equal_to": null,
        "reference": null
      }
    ],
    "notes": [
      "string"
    ],
    "limitations": [
      "string"
    ],
    "carry_forward": {
      "pending": null,
      "applied": null,
      "remaining": null,
      "cap": null,
      "result": null
    },
    "periodic": {
      "source": null,
      "sums": null,
      "ties": null,
      "paid": null,
      "carried": null,
      "refunded": null,
      "previous_year": null
    }
  },
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

GET /v1/tax/indirect/thresholds

List the VAT thresholds in force

VAT thresholds in force on a date: the EU-wide EUR 10,000 distance-sales threshold, the EUR 150 import one-stop-shop consignment limit, and small-business exemption limits.

data lists the thresholds (amount as a decimal string, currency, what it is compared with, which supplies it covers) sorted by jurisdiction and kind. meta.as_of is the date used. Combine with known_at for a point-in-time view. An unknown jurisdiction gives 404.

Parameters

Example request

curl "$DATAVNEXT_URL/v1/tax/indirect/thresholds" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Example response (shape)

{
  "data": [
    {
      "sources": [
        null
      ],
      "valid_from": "2026-09-21",
      "valid_to": "2026-09-21",
      "published_at": "2026-09-21",
      "series": "string",
      "jurisdiction": "string",
      "tax_type": "vat",
      "kind": "distance_sales",
      "amount": "string",
      "currency": "string",
      "basis": "string",
      "applies_to": [
        "string"
      ],
      "description": "string",
      "id": "string"
    }
  ],
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

GET /v1/tax/indirect/thresholds/history/{series}

Get the history of a threshold series

Every version of a threshold series, oldest first, e.g. eu.vat.distance_sales_threshold.

Each version has its valid_from and valid_to (the last day it applied). The series id is the series field of a threshold from /thresholds. 404 if no threshold has that series id.

Parameters

Example request

curl "$DATAVNEXT_URL/v1/tax/indirect/thresholds/history/eu.vat.distance_sales_threshold" \
  -H "X-API-Key: $DATAVNEXT_KEY"

Responses

Example response (shape)

{
  "data": [
    {
      "sources": [
        null
      ],
      "valid_from": "2026-09-21",
      "valid_to": "2026-09-21",
      "published_at": "2026-09-21",
      "series": "string",
      "jurisdiction": "string",
      "tax_type": "vat",
      "kind": "distance_sales",
      "amount": "string",
      "currency": "string",
      "basis": "string",
      "applies_to": [
        "string"
      ],
      "description": "string",
      "id": "string"
    }
  ],
  "meta": {
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "known_at": "2026-09-21",
    "sources": [
      {
        "authority": null,
        "url": null,
        "reference": null,
        "verified_at": null,
        "kind": null
      }
    ],
    "notes": [
      "string"
    ]
  }
}

Schemas

Agreement

Two groups of boxes whose amounts the authority requires to be equal (FR: the taxed operations of the CA3 and the bases of its rate lines). Rounding each box to whole units can part them by a few units: the largest box of boxes takes the difference.

CarryForward

A periodic return whose negative result is carried to the next return of the year rather than refunded, and refunded only in the year's last period (Spain: LIVA art. 99.Cinco, 115): the boxes holding the carried amounts.

Determination

DetermineRequest

Envelope_Determination_

Envelope_ReturnForm_

Envelope_list_NetTaxRate__

Envelope_list_NetTaxThreshold__

Envelope_list_PendingChange__

Envelope_list_ReturnForm__

Envelope_list_TaxRate__

Envelope_list_TaxThreshold__

Interest

Interest a filer adds to some periodic payments (Italy: DPR 542/1999 art. 7).

NetTaxRate

A simplified-method rate for one activity: the tax due is the gross taxable turnover (including VAT) times the rate, with no input tax deduction.

Switzerland: net tax rates (Saldosteuersätze) and flat tax rates (Pauschalsteuersätze), MWSTG Art. 37. Never used for invoice rates; the supplier still invoices at the statutory rate.

NetTaxThreshold

Eligibility limit of a simplified method, e.g. the turnover and tax limits of MWSTG Art. 37 Abs. 1.

PendingChange

PeriodicSummary

An annual summary built from the year's final periodic returns (Modelo 390 from the 303s): which of its boxes add up which boxes of the periodic returns, and which must tie.

ProposedChange

What one curated series would look like if the proposal became law.

ReturnBox

ReturnForm

RuleTrace

TaxRate

TaxThreshold

A monetary limit that switches a tax treatment on or off.

Examples: the EU-wide EUR 10,000 limit for intra-EU distance sales (VAT Directive Art. 59c), the EUR 150 consignment limit for the import one-stop shop, and each member state's small-business exemption limit.

Term