Global Tax Rules

This commit is contained in:
David Bomba 2023-03-19 16:14:04 +11:00
parent b24be423e8
commit 12d3e35019
6 changed files with 340 additions and 47 deletions

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@ -0,0 +1,17 @@
<?php
/**
* Invoice Ninja (https://invoiceninja.com).
*
* @link https://github.com/invoiceninja/invoiceninja source repository
*
* @copyright Copyright (c) 2023. Invoice Ninja LLC (https://invoiceninja.com)
*
* @license https://www.elastic.co/licensing/elastic-license
*/
namespace App\DataMapper\Tax;
interface RuleInterface
{
public function run();
}

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@ -11,13 +11,15 @@
namespace App\DataMapper\Tax\de;
class Rule
use App\DataMapper\Tax\RuleInterface;
class Rule implements RuleInterface
{
public float $vat = 19;
public float $vat_rate = 19;
public float $vat_threshold = 10000;
public float $vat_reduced = 7;
public float $vat_reduced_rate = 7;
public float $vat_reduced_threshold = 10000;
@ -77,11 +79,18 @@ class Rule
public float $gb_vat_rate = 20; // United Kingdom
public bool $de_consumer_tax_exempt = false;
public bool $consumer_tax_exempt = false;
public bool $de_business_tax_exempt = true;
public bool $business_tax_exempt = true;
public bool $eu_business_tax_exempt = true;
public bool $foreign_business_tax_exempt = true;
public bool $foreign_consumer_tax_exempt = true;
public function run()
{
return $this;
}
}

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@ -11,14 +11,143 @@
namespace App\Services\Tax;
use App\Models\Client;
use App\Models\Company;
use Illuminate\Support\Str;
use App\DataMapper\Tax\de\Rule;
use App\Services\Tax\VatNumberCheck;
class ProcessRule
{
public Rule $rule;
private string $vendor_country_code;
private string $client_country_code;
private bool $valid_vat_number = false;
private float $vat_rate = 0.0;
private float $vat_reduced_rate = 0.0;
private array $eu_country_codes = [
'AT', // Austria
'BE', // Belgium
'BG', // Bulgaria
'CY', // Cyprus
'CZ', // Czech Republic
'DE', // Germany
'DK', // Denmark
'EE', // Estonia
'ES', // Spain
'FI', // Finland
'FR', // France
'GR', // Greece
'HR', // Croatia
'HU', // Hungary
'IE', // Ireland
'IT', // Italy
'LT', // Lithuania
'LU', // Luxembourg
'LV', // Latvia
'MT', // Malta
'NL', // Netherlands
'PL', // Poland
'PT', // Portugal
'RO', // Romania
'SE', // Sweden
'SI', // Slovenia
'SK', // Slovakia
];
public function __construct(protected Company $company, protected Client $client)
{
}
/* need to have a setting that allows a user to define their annual turnover, or whether they have breached their thresholds */
public function run()
{
$this->setUp()
->validateVat()
->calculateVatRates();
}
public function hasValidVatNumber(): bool
{
return $this->valid_vat_number;
}
public function getVatRate(): float
{
return $this->vat_rate;
}
public function getVatReducedRate(): float
{
return $this->vat_reduced_rate;
}
public function getVendorCountryCode(): string
{
return $this->vendor_country_code;
}
public function getClientCountryCode(): string
{
return $this->client_country_code;
}
private function setUp(): self
{
$this->vendor_country_code = Str::lower($this->company->country()->iso_3166_2);
$this->client_country_code = $this->client->shipping_country ? Str::lower($this->client->shipping_country->iso_3166_2) : Str::lower($this->client->country->iso_3166_2);
$class = "App\\DataMapper\\Tax\\".$this->vendor_country_code."\\Rule";
$this->rule = new $class();
return $this;
}
private function validateVat(): self
{
$vat_check = (new VatNumberCheck($this->client->vat_number, $this->client_country_code))->run();
$this->valid_vat_number = $vat_check->isValid();
return $this;
}
private function calculateVatRates(): self
{
if(
(($this->vendor_country_code == $this->client_country_code) && $this->valid_vat_number && $this->rule->business_tax_exempt) ||
(in_array($this->client_country_code, $this->eu_country_codes) && $this->valid_vat_number && $this->rule->business_tax_exempt)
) {
$this->vat_rate = 0.0;
$this->vat_reduced_rate = 0.0;
}
elseif(!in_array(strtoupper($this->client_country_code), $this->eu_country_codes) && ($this->rule->foreign_consumer_tax_exempt || $this->rule->foreign_business_tax_exempt)) {
nlog($this->client_country_code);
$this->vat_rate = 0.0;
$this->vat_reduced_rate = 0.0;
}
elseif(in_array(strtoupper($this->client_country_code), $this->eu_country_codes) && !$this->valid_vat_number) {
$rate_name = $this->client_country_code."_vat_rate";
$this->vat_rate = $this->rule->{$rate_name};
$this->vat_reduced_rate = $this->rule->vat_reduced_rate;
}
else {
$rate_name = $this->vendor_country_code."_vat_rate";
$this->vat_rate = $this->rule->{$rate_name};
$this->vat_reduced_rate = $this->rule->vat_reduced_rate;
}
return $this;
}
}

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@ -13,6 +13,7 @@ namespace App\Services\Tax;
class VatNumberCheck
{
private array $response = [];
public function __construct(protected string $vat_number, protected string $country_code)
{
@ -23,9 +24,10 @@ class VatNumberCheck
return $this->checkvat_number();
}
private function checkvat_number(): array
private function checkvat_number(): self
{
$wsdl = "https://ec.europa.eu/taxation_customs/vies/checkVatService.wsdl";
try {
$client = new \SoapClient($wsdl);
$params = [
@ -35,18 +37,30 @@ class VatNumberCheck
$response = $client->checkVat($params);
if ($response->valid) {
return [
$this->response = [
'valid' => true,
'name' => $response->name,
'address' => $response->address
];
} else {
return ['valid' => false];
$this->response = ['valid' => false];
}
} catch (\SoapFault $e) {
// Handle error, e.g., log or display an error message
return ['error' => $e->getMessage()];
$this->response = ['valid' => false, 'error' => $e->getMessage()];
}
return $this;
}
public function getResponse()
{
return $this->response;
}
public function isValid(): bool
{
return $this->response['valid'];
}
}

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@ -0,0 +1,154 @@
<?php
/**
* Invoice Ninja (https://invoiceninja.com).
*
* @link https://github.com/invoiceninja/invoiceninja source repository
*
* @copyright Copyright (c) 2021. Invoice Ninja LLC (https://invoiceninja.com)
*
* @license https://www.elastic.co/licensing/elastic-license
*/
namespace Tests\Unit\Tax;
use Tests\TestCase;
use App\Models\Client;
use App\Models\Company;
use Tests\MockAccountData;
use App\DataMapper\Tax\de\Rule;
use App\Services\Tax\ProcessRule;
use App\DataMapper\CompanySettings;
use Illuminate\Routing\Middleware\ThrottleRequests;
use Illuminate\Foundation\Testing\DatabaseTransactions;
/**
* @test App\Services\Tax\ProcessRule
*/
class ProcessRuleTest extends TestCase
{
use MockAccountData;
use DatabaseTransactions;
protected function setUp() :void
{
parent::setUp();
$this->withoutMiddleware(
ThrottleRequests::class
);
$this->withoutExceptionHandling();
$this->makeTestData();
}
public function testCorrectRuleInit()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 276,
'shipping_country_id' => 276,
]);
$process = new ProcessRule($company, $client);
$process->run();
$this->assertEquals('de', $process->getVendorCountryCode());
$this->assertEquals('de', $process->getClientCountryCode());
$this->assertFalse($process->hasValidVatNumber());
$this->assertInstanceOf(Rule::class, $process->rule);
$this->assertEquals(19, $process->getVatRate());
$this->assertEquals(7, $process->getVatReducedRate());
}
public function testEuCorrectRuleInit()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 56,
'shipping_country_id' => 56,
]);
$process = new ProcessRule($company, $client);
$process->run();
$this->assertEquals('de', $process->getVendorCountryCode());
$this->assertEquals('be', $process->getClientCountryCode());
$this->assertFalse($process->hasValidVatNumber());
$this->assertInstanceOf(Rule::class, $process->rule);
$this->assertEquals(21, $process->getVatRate());
$this->assertEquals(7, $process->getVatReducedRate());
}
public function testForeignCorrectRuleInit()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 840,
'shipping_country_id' => 840,
]);
$process = new ProcessRule($company, $client);
$process->run();
$this->assertEquals('de', $process->getVendorCountryCode());
$this->assertEquals('us', $process->getClientCountryCode());
$this->assertFalse($process->hasValidVatNumber());
$this->assertInstanceOf(Rule::class, $process->rule);
$this->assertEquals(0, $process->getVatRate());
$this->assertEquals(0, $process->getVatReducedRate());
}
}

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@ -9,10 +9,10 @@
* @license https://www.elastic.co/licensing/elastic-license
*/
namespace Tests\Unit;
namespace Tests\Unit\Tax;
use Tests\TestCase;
use App\Services\Tax\VatNumberCheck;
use Tests\TestCase;
/**
* @test App\Services\Tax\VatNumberCheck
@ -24,11 +24,8 @@ class VatNumberTest extends TestCase
parent::setUp();
}
public function testVatNumber()
{
// Usage example
$country_code = "IE"; // Ireland
$vat_number = "1234567L"; // Example VAT number
@ -37,22 +34,10 @@ class VatNumberTest extends TestCase
$vat_checker = new VatNumberCheck($vat_number, $country_code);
$result = $vat_checker->run();
if (isset($result['valid'])) {
if ($result['valid']) {
echo "The VAT number is valid.\n";
echo "Name: " . $result['name'] . "\n";
echo "Address: " . $result['address'] . "\n";
} else {
echo "The VAT number is invalid.\n";
}
} else {
echo "Error: " . $result['error'] . "\n";
}
$this->assertFalse($result['valid']);
$this->assertFalse($result->isValid());
}
private function testValidVatNumber()
public function testValidVatNumber()
{
// Usage example
$country_code = "AT"; // Ireland
@ -62,21 +47,6 @@ class VatNumberTest extends TestCase
$vat_checker = new VatNumberCheck($vat_number, $country_code);
$result = $vat_checker->run();
if (isset($result['valid'])) {
if ($result['valid']) {
echo "The VAT number is valid.\n";
echo "Name: " . $result['name'] . "\n";
echo "Address: " . $result['address'] . "\n";
} else {
echo "The VAT number is invalid.\n";
}
} else {
echo "Error: " . $result['error'] . "\n";
}
$this->assertFalse($result['valid']);
$this->assertFalse($result->isValid());
}
}