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invoiceninja/tests/Unit/Tax/EuTaxTest.php
2023-04-24 13:41:35 +10:00

784 lines
23 KiB
PHP

<?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 App\DataMapper\CompanySettings;
use App\DataMapper\Tax\DE\Rule;
use App\DataMapper\Tax\TaxModel;
use App\DataMapper\Tax\ZipTax\Response;
use App\Models\Client;
use App\Models\Company;
use App\Models\Invoice;
use App\Models\Product;
use Illuminate\Foundation\Testing\DatabaseTransactions;
use Illuminate\Routing\Middleware\ThrottleRequests;
use Tests\MockAccountData;
use Tests\TestCase;
/**
* @test App\Services\Tax\Providers\EuTax
*/
class EuTaxTest extends TestCase
{
use MockAccountData;
use DatabaseTransactions;
protected function setUp() :void
{
parent::setUp();
$this->withoutMiddleware(
ThrottleRequests::class
);
$this->withoutExceptionHandling();
$this->makeTestData();
}
public function testEuToUsTaxCalculation()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = false;
$tax_data->regions->EU->tax_all_subregions = true;
$tax_data->regions->US->tax_all_subregions = true;
$tax_data->regions->US->has_sales_above_threshold = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
'calculate_taxes' => true,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 840,
'shipping_country_id' => 840,
'has_valid_vat_number' => false,
'is_tax_exempt' => false,
'tax_data' => new Response([
'geoState' => 'CA',
'taxSales' => 0.07,
]),
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'status_id' => 1,
'user_id' => $this->user->id,
'uses_inclusive_taxes' => false,
'discount' => 0,
'line_items' => [
[
'product_key' => 'Test',
'notes' => 'Test',
'cost' => 100,
'quantity' => 1,
'tax_name1' => '',
'tax_rate1' => 0,
'tax_name2' => '',
'tax_rate2' => 0,
'tax_name3' => '',
'tax_rate3' => 0,
'type_id' => '1',
'tax_id' => Product::PRODUCT_TYPE_PHYSICAL,
],
],
'tax_rate1' => 0,
'tax_rate2' => 0,
'tax_rate3' => 0,
'tax_name1' => '',
'tax_name2' => '',
'tax_name3' => '',
'tax_data' => new Response([
'geoState' => 'CA',
'taxSales' => 0.07,
]),
]);
$invoice = $invoice->calc()->getInvoice()->service()->markSent()->save();
$this->assertEquals(107, $invoice->amount);
}
public function testInvoiceTaxCalcDetoBeNoVat()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = true;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
'calculate_taxes' => true,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 56,
'shipping_country_id' => 56,
'has_valid_vat_number' => false,
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'status_id' => 1,
'user_id' => $this->user->id,
'uses_inclusive_taxes' => false,
'discount' => 0,
'line_items' => [
[
'product_key' => 'Test',
'notes' => 'Test',
'cost' => 100,
'quantity' => 1,
'tax_name1' => '',
'tax_rate1' => 0,
'tax_name2' => '',
'tax_rate2' => 0,
'tax_name3' => '',
'tax_rate3' => 0,
'type_id' => '1',
'tax_id' => 1
],
],
'tax_rate1' => 0,
'tax_rate2' => 0,
'tax_rate3' => 0,
'tax_name1' => '',
'tax_name2' => '',
'tax_name3' => '',
'tax_data' => new Response([]),
]);
$invoice = $invoice->calc()->getInvoice()->service()->markSent()->save();
$this->assertEquals(21, $invoice->line_items[0]->tax_rate1);
$this->assertEquals(121, $invoice->amount);
}
public function testInvoiceTaxCalcDetoBe()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = true;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
'calculate_taxes' => true,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 56,
'shipping_country_id' => 56,
'has_valid_vat_number' => true,
'is_tax_exempt' => false,
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'status_id' => 1,
'user_id' => $this->user->id,
'uses_inclusive_taxes' => false,
'discount' => 0,
'line_items' => [
[
'product_key' => 'Test',
'notes' => 'Test',
'cost' => 100,
'quantity' => 1,
'tax_name1' => '',
'tax_rate1' => 0,
'tax_name2' => '',
'tax_rate2' => 0,
'tax_name3' => '',
'tax_rate3' => 0,
'type_id' => '1',
],
],
'tax_rate1' => 0,
'tax_rate2' => 0,
'tax_rate3' => 0,
'tax_name1' => '',
'tax_name2' => '',
'tax_name3' => '',
'tax_data' => new Response([]),
]);
$invoice = $invoice->calc()->getInvoice()->service()->markSent()->save();
$this->assertEquals(0, $invoice->line_items[0]->tax_rate1);
$this->assertEquals(100, $invoice->amount);
}
public function testInvoiceTaxCalcDetoDe()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = true;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
'calculate_taxes' => true,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 276,
'shipping_country_id' => 276,
'has_valid_vat_number' => true,
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'status_id' => 1,
'user_id' => $this->user->id,
'uses_inclusive_taxes' => false,
'discount' => 0,
'line_items' => [
[
'product_key' => 'Test',
'notes' => 'Test',
'cost' => 100,
'quantity' => 1,
'tax_name1' => '',
'tax_rate1' => 0,
'tax_name2' => '',
'tax_rate2' => 0,
'tax_name3' => '',
'tax_rate3' => 0,
'type_id' => '1',
'tax_id' => 1,
],
],
'tax_rate1' => 0,
'tax_rate2' => 0,
'tax_rate3' => 0,
'tax_name1' => '',
'tax_name2' => '',
'tax_name3' => '',
'tax_data' => new Response([]),
]);
$invoice = $invoice->calc()->getInvoice();
$this->assertEquals(19, $invoice->line_items[0]->tax_rate1);
$this->assertEquals(119, $invoice->amount);
}
public function testCorrectRuleInit()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = true;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 276,
'shipping_country_id' => 276,
'has_valid_vat_number' => false,
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'user_id' => $this->user->id,
'status_id' => Invoice::STATUS_SENT,
'tax_data' => new Response([
'geoState' => 'CA',
]),
]);
$process = new Rule();
$process->setEntity($invoice);
$process->init();
$this->assertEquals('EU', $process->seller_region);
$this->assertEquals('DE', $process->client_subregion);
$this->assertFalse($client->has_valid_vat_number);
$this->assertInstanceOf(Rule::class, $process);
$this->assertEquals(19, $process->tax_rate);
$this->assertEquals(7, $process->reduced_tax_rate);
}
public function testEuCorrectRuleInit()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = true;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 56,
'shipping_country_id' => 56,
'has_valid_vat_number' => false,
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'user_id' => $this->user->id,
'status_id' => Invoice::STATUS_SENT,
'tax_data' => new Response([
'geoState' => 'CA',
]),
]);
$process = new Rule();
$process->setEntity($invoice);
$process->init();
$this->assertEquals('EU', $process->seller_region);
$this->assertEquals('BE', $process->client_subregion);
$this->assertFalse($client->has_valid_vat_number);
$this->assertInstanceOf(Rule::class, $process);
$this->assertEquals(21, $process->tax_rate);
$this->assertEquals(6, $process->reduced_tax_rate);
}
public function testForeignCorrectRuleInit()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = true;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 840,
'shipping_country_id' => 840,
'has_valid_vat_number' => false,
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'user_id' => $this->user->id,
'status_id' => Invoice::STATUS_SENT,
'tax_data' => new Response([
'geoState' => 'CA',
]),
]);
$process = new Rule();
$process->setEntity($invoice);
$process->init();
$this->assertEquals('EU', $process->seller_region);
$this->assertEquals('CA', $process->client_subregion);
$this->assertFalse($client->has_valid_vat_number);
$this->assertInstanceOf(Rule::class, $process);
$this->assertEquals(0, $process->tax_rate);
$this->assertEquals(0, $process->reduced_tax_rate);
}
public function testSubThresholdCorrectRate()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = false;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 56,
'shipping_country_id' => 56,
'has_valid_vat_number' => false,
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'user_id' => $this->user->id,
'status_id' => Invoice::STATUS_SENT,
'tax_data' => new Response([
'geoState' => 'CA',
]),
]);
$process = new Rule();
$process->setEntity($invoice);
$process->init();
$this->assertInstanceOf(Rule::class, $process);
$this->assertFalse($client->has_valid_vat_number);
$this->assertEquals(19, $process->tax_rate);
$this->assertEquals(7, $process->reduced_tax_rate);
}
//tests with valid vat.
public function testDeWithValidVat()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = false;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 276,
'shipping_country_id' => 276,
'has_valid_vat_number' => true,
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'user_id' => $this->user->id,
'status_id' => Invoice::STATUS_SENT,
'tax_data' => new Response([
'geoState' => 'CA',
]),
]);
$process = new Rule();
$process->setEntity($invoice);
$process->init();
$this->assertInstanceOf(Rule::class, $process);
$this->assertTrue($client->has_valid_vat_number);
$this->assertEquals(19, $process->tax_rate);
$this->assertEquals(7, $process->reduced_tax_rate);
}
//tests with valid vat.
public function testDeToEUWithValidVat()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = false;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 56,
'shipping_country_id' => 56,
'has_valid_vat_number' => true,
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'user_id' => $this->user->id,
'status_id' => Invoice::STATUS_SENT,
'tax_data' => new Response([
'geoState' => 'CA',
]),
]);
$process = new Rule();
$process->setEntity($invoice);
$process->init();
$this->assertInstanceOf(Rule::class, $process);
$this->assertTrue($client->has_valid_vat_number);
$this->assertEquals(0, $process->tax_rate);
$this->assertEquals(0, $process->reduced_tax_rate);
}
public function testTaxExemptionDeSellerBeBuyer()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = false;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 56,
'shipping_country_id' => 56,
'has_valid_vat_number' => true,
'is_tax_exempt' => true,
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'user_id' => $this->user->id,
'status_id' => Invoice::STATUS_SENT,
'tax_data' => new Response([
'geoState' => 'CA',
]),
]);
$process = new Rule();
$process->setEntity($invoice);
$process->init();
$this->assertInstanceOf(Rule::class, $process);
$this->assertTrue($client->is_tax_exempt);
$this->assertEquals(0, $process->tax_rate);
$this->assertEquals(0, $process->reduced_tax_rate);
}
public function testTaxExemptionDeSellerDeBuyer()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->seller_subregion = 'DE';
$tax_data->regions->EU->has_sales_above_threshold = false;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 276,
'shipping_country_id' => 276,
'has_valid_vat_number' => true,
'is_tax_exempt' => true,
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'user_id' => $this->user->id,
'status_id' => Invoice::STATUS_SENT,
'tax_data' => new Response([
'geoState' => 'CA',
]),
]);
$process = new Rule();
$process->setEntity($invoice);
$process->init();
$this->assertInstanceOf(Rule::class, $process);
$this->assertTrue($client->is_tax_exempt);
$this->assertEquals(0, $process->tax_rate);
$this->assertEquals(0, $process->reduced_tax_rate);
}
public function testTaxExemption3()
{
$settings = CompanySettings::defaults();
$settings->country_id = '276'; // germany
$tax_data = new TaxModel();
$tax_data->regions->EU->has_sales_above_threshold = false;
$tax_data->regions->EU->tax_all_subregions = true;
$company = Company::factory()->create([
'account_id' => $this->account->id,
'settings' => $settings,
'tax_data' => $tax_data,
]);
$client = Client::factory()->create([
'user_id' => $this->user->id,
'company_id' => $company->id,
'country_id' => 840,
'shipping_country_id' => 840,
'has_valid_vat_number' => true,
'is_tax_exempt' => true,
]);
$invoice = Invoice::factory()->create([
'company_id' => $company->id,
'client_id' => $client->id,
'user_id' => $this->user->id,
'status_id' => Invoice::STATUS_SENT,
'tax_data' => new Response([
'geoState' => 'CA',
]),
]);
$process = new Rule();
$process->setEntity($invoice);
$process->init();
$this->assertInstanceOf(Rule::class, $process);
$this->assertTrue($client->is_tax_exempt);
$this->assertEquals(0, $process->tax_rate);
$this->assertEquals(0, $process->reduced_tax_rate);
}
}