List firm-scoped VAT rates plus the full Romanian catalog.
data — custom firm_vat rows the firm has added (typically used for
non-standard or legacy percents).available — the full Romanian VAT catalog filtered for the firm’s
VAT-payer type, including the 2025-08-01 rate changes.percent.
default_percent mirrors FirmVat::getDefaultPercent() and is the rate a
freshly-drafted invoice row should use.