# Lines and taxes

Basic lines

$invoice->line(
    description: 'Laptop computer',
    quantity: 2,
    price: 899.99,
    vat: 21
);

Method signature

public function line(
    string         $description,
    float          $price,
    float          $quantity = 1,
    ?float         $vat = null,
    ?float         $irpf = null,
    ?float         $igic = null,
    ?float         $surcharge = null,
    ?float         $ie = null,
    bool           $ieWithheld = false,
    ?float         $discount = null,
    ?string        $articleCode = null,
    ?string        $detailedDescription = null,
    ?UnitOfMeasure $unit = null,
): self

Tax shortcuts

VAT:

$invoice->line('Software license', price: 100, vat: 21);    // Standard 21%
$invoice->line('Book', price: 20, vat: 10);                  // Reduced 10%
$invoice->line('Essential food', price: 15, vat: 4);         // Super-reduced 4%

IRPF (withholding):

$invoice->line('Legal advisory', price: 2000, vat: 21, irpf: 15);

IGIC (Canary Islands):

$invoice->line('Product', price: 100, igic: 7);

Don’t combine VAT and IGIC on the same line.

Equivalence surcharge:

$invoice->line('Retail product', price: 100, vat: 21, surcharge: 5.2);

Surcharge rates: VAT 21% → 5.2%, VAT 10% → 1.4%, VAT 4% → 0.5%.

Excise duties (IE):

$invoice->line('Alcohol', price: 50, vat: 21, ie: 10);

Line-level discounts

$invoice->line('Product', quantity: 10, price: 100, discount: 20, vat: 21);
// Subtotal: 1000, Discount -20% = 800, VAT +168, Total: 968

Article codes and units

use PhpFacturae\Enums\UnitOfMeasure;

$invoice->line('Electricity', quantity: 150.5, price: 0.15,
    unit: UnitOfMeasure::KWh, vat: 21, articleCode: 'ELEC-001');

Exempt lines

$invoice->exemptLine(
    description: 'Professional training course',
    price: 2000,
    reason: 'Exempt under Article 20 LIVA'
);

Custom tax configuration

use PhpFacturae\Entities\TaxBreakdown;
use PhpFacturae\Enums\Tax;

$invoice->customLine(
    description: 'Complex service',
    price: 1000,
    taxes: [
        new TaxBreakdown(Tax::IVA, rate: 21),
        new TaxBreakdown(Tax::IRPF, rate: 15),
    ]
);

Tax enum (29 types)

Tax::IVA      // Value Added Tax
Tax::IPSI     // Production Tax (Ceuta and Melilla)
Tax::IGIC     // Canary Islands Indirect General Tax
Tax::IRPF     // IRPF Withholding
Tax::IRNR     // Non-Resident Income Tax
Tax::IE       // Excise Duty
Tax::RA       // Agricultural equivalence surcharge
Tax::ITPAJD   // Transfer Tax
Tax::REIVA    // Equivalence surcharge (VAT)
Tax::REIGIC   // Equivalence surcharge (IGIC)
Tax::REIPSI   // Equivalence surcharge (IPSI)
// ... and 18 more specialized