Regimes

A regime is selected by the regimeModule key on the buyer jurisdiction's tax profile (from laravel-geo).

Shipped

• EuVatRegime (eu-vat) — destination VAT at the customer's Member State rate; intra-EU B2B supplies to a validated customer reverse-charge. It also applies the Art. 59c €10,000 micro-business threshold (see below).
• NationalTaxRegime (uk-vat, ch-vat, no-vat, au-gst, nz-gst, mx-iva) — single national-rate VAT/GST with a cross-border B2B reverse charge.

Both share DestinationTaxRegime: a cross-border B2B supply to a tax-ID-validated customer reverse-charges; everything else is taxed at the place-of-supply rate (overridable per regime — the EU regime overrides it for origin sourcing).

EU €10,000 micro-business threshold (Art. 59c)

A seller established in a single Member State, below the €10,000 combined cross-border B2C threshold (current or preceding year) and not opted into OSS, charges its own (origin) VAT on cross-border B2C supplies to other Member States; once it opts in or crosses the threshold, the general destination rule applies. The seller supplies these signals on SellerRegistrations::$oss (OssStatus { registered, thresholdExceeded }). Deny-by-default: the engine never infers turnover, and absent an asserted status it applies destination. B2B reverse-charge is unaffected.

Reverse charge

Reverse charge applies only when the supply is cross-border (the selling entity is not established in the buyer's country), the customer is a business, and their tax ID is validated (customerTaxIdValidated: true) — because zero-rating legally hinges on a valid customer VAT/registration number. Otherwise destination tax is charged.

Sub-federal regimes

• UsSalesTaxRegime (us-sales-tax) — dataset-backed, state-precision. Destination sourcing with three gates: the state must be resolved (via an AddressGeocoder), the seller must have nexus in it (a registration), and the product must be taxable there (ProductTaxability). Otherwise it returns NotRegistered or Exempt — never a wrong charge; a jurisdiction with no resolved state raises JurisdictionNotResolved. Rates, per-state taxability, nexus thresholds and intrastate sourcing come from the us-tax-data dataset, bound by default. Rooftop (city/district) precision is partial and opt-in — Geocodio resolves state-level only — so absent a resolved locality the state rate applies; see coverage.
• CaGstRegime (ca-gst) — Canada has no local sales tax, so a province (subdivision) fully determines the combined GST/HST(/PST/QST) rate. A cross-border non-resident B2B supply to a registered customer is self-assessed (reverse charge).

A jurisdiction whose regimeModule is not registered at all still raises UnsupportedJurisdiction — never guessed.

Buyer exemptions

Independently of the regime, a query may carry a buyer exemption certificate. The calculator applies it after the regime's verdict, deny-by-default: a valid exemption covering the taxed jurisdiction rewrites a would-be Standard line to Exempt, and leaves reverse-charge, not-registered and zero-rated outcomes untouched. It works across every regime because it composes over the assessment, not inside each regime.