Global Tax Rules

app/DataMapper/Tax/RuleInterface.php

@@ -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();
+}

app/DataMapper/Tax/de/Rule.php

@@ -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;
+    }
 }

app/Services/Tax/ProcessRule.php

@@ -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;
 
     }
 }

app/Services/Tax/VatNumberCheck.php

@@ -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'];
+    }
 }

tests/Unit/Tax/ProcessRuleTest.php

@@ -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());
+
+
+    }
+
+
+}

tests/Unit/Tax/VatNumberTest.php

@@ -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->isValid());
     }
 
-            $this->assertFalse($result['valid']);
-    }
-
-    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";
+        $this->assertFalse($result->isValid());
     }
-        } else {
-            echo "Error: " . $result['error'] . "\n";
 }
-
-        $this->assertFalse($result['valid']);
-
-    }
-
-}
-