mirror of
https://github.com/invoiceninja/invoiceninja.git
synced 2024-11-15 07:33:04 +01:00
275 lines
7.9 KiB
PHP
275 lines
7.9 KiB
PHP
<?php
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/**
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* Invoice Ninja (https://invoiceninja.com).
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*
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* @link https://github.com/invoiceninja/invoiceninja source repository
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*
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* @copyright Copyright (c) 2024. Invoice Ninja LLC (https://invoiceninja.com)
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*
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* @license https://www.elastic.co/licensing/elastic-license
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*/
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namespace App\DataMapper\Tax\DE;
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use App\DataMapper\InvoiceItem;
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use App\DataMapper\Tax\BaseRule;
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use App\DataMapper\Tax\RuleInterface;
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use App\Models\Product;
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class Rule extends BaseRule implements RuleInterface
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{
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/** @var string $seller_region */
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public string $seller_region = 'EU';
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/** @var bool $consumer_tax_exempt */
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public bool $consumer_tax_exempt = false;
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/** @var bool $business_tax_exempt */
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public bool $business_tax_exempt = false;
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/** @var bool $eu_business_tax_exempt */
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public bool $eu_business_tax_exempt = true;
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/** @var bool $foreign_business_tax_exempt */
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public bool $foreign_business_tax_exempt = false;
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/** @var bool $foreign_consumer_tax_exempt */
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public bool $foreign_consumer_tax_exempt = false;
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/** @var float $tax_rate */
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public float $tax_rate = 0;
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/** @var float $reduced_tax_rate */
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public float $reduced_tax_rate = 0;
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public string $tax_name1 = 'MwSt.';
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private string $tax_name;
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/**
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* Initializes the rules and builds any required data.
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*
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* @return self
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*/
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public function init(): self
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{
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$this->tax_name = $this->tax_name1;
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$this->calculateRates();
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return $this;
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}
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/**
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* Sets the correct tax rate based on the product type.
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*
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* @param mixed $item
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* @return self
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*/
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public function taxByType($item): self
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{
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if ($this->client->is_tax_exempt || !property_exists($item, 'tax_id') || (isset($item->type_id) && $item->type_id == '5')) {
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return $this->taxExempt($item);
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}
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match(intval($item->tax_id)) {
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Product::PRODUCT_TYPE_EXEMPT => $this->taxExempt($item),
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Product::PRODUCT_TYPE_DIGITAL => $this->taxDigital($item),
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Product::PRODUCT_TYPE_SERVICE => $this->taxService($item),
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Product::PRODUCT_TYPE_SHIPPING => $this->taxShipping($item),
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Product::PRODUCT_TYPE_PHYSICAL => $this->taxPhysical($item),
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Product::PRODUCT_TYPE_REDUCED_TAX => $this->taxReduced($item),
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Product::PRODUCT_TYPE_OVERRIDE_TAX => $this->override($item),
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Product::PRODUCT_TYPE_ZERO_RATED => $this->zeroRated($item),
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Product::PRODUCT_TYPE_REVERSE_TAX => $this->reverseTax($item),
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default => $this->default($item),
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};
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return $this;
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}
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/**
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* Calculates the tax rate for a reduced tax product
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*
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* @return self
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*/
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public function reverseTax($item): self
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{
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$this->tax_name1 = $this->tax_name;
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$this->tax_rate1 = 0;
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return $this;
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}
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/**
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* Calculates the tax rate for a reduced tax product
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*
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* @return self
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*/
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public function taxReduced($item): self
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{
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$this->tax_name1 = $this->tax_name;
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$this->tax_rate1 = $this->reduced_tax_rate;
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return $this;
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}
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/**
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* Calculates the tax rate for a zero rated tax product
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*
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* @return self
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*/
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public function zeroRated($item): self
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{
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$this->tax_name1 = $this->tax_name;
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$this->tax_rate1 = 0;
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return $this;
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}
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/**
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* Calculates the tax rate for a tax exempt product
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*
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* @return self
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*/
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public function taxExempt($item): self
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{
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$this->tax_name1 = '';
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$this->tax_rate1 = 0;
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return $this;
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}
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/**
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* Calculates the tax rate for a digital product
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*
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* @return self
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*/
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public function taxDigital($item): self
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{
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$this->tax_name1 = $this->tax_name;
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$this->tax_rate1 = $this->tax_rate;
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return $this;
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}
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/**
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* Calculates the tax rate for a service product
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*
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* @return self
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*/
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public function taxService($item): self
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{
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$this->tax_name1 = $this->tax_name;
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$this->tax_rate1 = $this->tax_rate;
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return $this;
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}
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/**
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* Calculates the tax rate for a shipping product
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*
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* @return self
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*/
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public function taxShipping($item): self
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{
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$this->tax_name1 = $this->tax_name;
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$this->tax_rate1 = $this->tax_rate;
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return $this;
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}
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/**
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* Calculates the tax rate for a physical product
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*
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* @return self
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*/
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public function taxPhysical($item): self
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{
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$this->tax_name1 = $this->tax_name;
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$this->tax_rate1 = $this->tax_rate;
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return $this;
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}
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/**
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* Calculates the tax rate for a default product
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*
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* @return self
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*/
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public function default($item): self
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{
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$this->tax_name1 = '';
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$this->tax_rate1 = 0;
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return $this;
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}
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/**
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* Calculates the tax rate for an override product
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*
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* @return self
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*/
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public function override($item): self
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{
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$this->tax_rate1 = $item->tax_rate1;
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$this->tax_name1 = $item->tax_name1;
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$this->tax_rate2 = $item->tax_rate2;
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$this->tax_name2 = $item->tax_name2;
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$this->tax_rate3 = $item->tax_rate3;
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$this->tax_name3 = $item->tax_name3;
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return $this;
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}
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/**
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* Calculates the tax rates based on the client's location.
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*
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* @return self
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*/
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public function calculateRates(): self
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{
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if ($this->client->is_tax_exempt) {
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// nlog("tax exempt");
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$this->tax_rate = 0;
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$this->reduced_tax_rate = 0;
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} elseif($this->client_subregion != $this->client->company->tax_data->seller_subregion && in_array($this->client_subregion, $this->eu_country_codes) && $this->client->vat_number && $this->client->has_valid_vat_number && $this->eu_business_tax_exempt) {
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// nlog("euro zone and tax exempt");
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$this->tax_rate = 0;
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$this->reduced_tax_rate = 0;
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} elseif(!in_array($this->client_subregion, $this->eu_country_codes) && ($this->foreign_consumer_tax_exempt || $this->foreign_business_tax_exempt)) { //foreign + tax exempt
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// nlog("foreign and tax exempt");
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$this->tax_rate = 0;
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$this->reduced_tax_rate = 0;
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} elseif(!in_array($this->client_subregion, $this->eu_country_codes)) {
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$this->defaultForeign();
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} elseif(in_array($this->client_subregion, $this->eu_country_codes) && ((strlen($this->client->vat_number ?? '') == 1) || !$this->client->has_valid_vat_number)) { //eu country / no valid vat
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if($this->client->company->tax_data->seller_subregion != $this->client_subregion) {
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// nlog("eu zone with sales above threshold");
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$this->tax_rate = $this->client->company->tax_data->regions->EU->subregions->{$this->client->country->iso_3166_2}->tax_rate ?? 0;
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$this->reduced_tax_rate = $this->client->company->tax_data->regions->EU->subregions->{$this->client->country->iso_3166_2}->reduced_tax_rate ?? 0;
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} else {
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// nlog("EU with intra-community supply ie DE to DE");
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$this->tax_rate = $this->client->company->tax_data->regions->EU->subregions->{$this->client->company->country()->iso_3166_2}->tax_rate ?? 0;
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$this->reduced_tax_rate = $this->client->company->tax_data->regions->EU->subregions->{$this->client->company->country()->iso_3166_2}->reduced_tax_rate ?? 0;
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}
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} else {
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// nlog("default tax");
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$this->tax_rate = $this->client->company->tax_data->regions->EU->subregions->{$this->client->company->country()->iso_3166_2}->tax_rate ?? 0;
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$this->reduced_tax_rate = $this->client->company->tax_data->regions->EU->subregions->{$this->client->company->country()->iso_3166_2}->reduced_tax_rate ?? 0;
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}
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return $this;
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}
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}
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