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Tax rules and reverse charge (#559)

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Tax rules and reverse charge
This commit is contained in:
Raphael Michel
2017-08-23 13:13:16 +03:00
committed by GitHub
parent b9ec5ea83c
commit 56338be13e
82 changed files with 2934 additions and 428 deletions
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1
src/pretix/base/models/__init__.py
View File

@@ -19,5 +19,6 @@ from .orders import (
generate_secret,
)
from .organizer import Organizer, Organizer_SettingsStore, Team, TeamInvite
from .tax import TaxRule
from .vouchers import Voucher
from .waitinglist import WaitingListEntry

22
src/pretix/base/models/event.py
View File

@@ -304,6 +304,13 @@ class Event(EventMixin, LoggedModel):
self.is_public = other.is_public
self.save()
tax_map = {}
for t in other.tax_rules.all():
tax_map[t.pk] = t
t.pk = None
t.event = self
t.save()
category_map = {}
for c in ItemCategory.objects.filter(event=other):
category_map[c.pk] = c
@@ -322,6 +329,8 @@ class Event(EventMixin, LoggedModel):
i.picture.save(i.picture.name, i.picture)
if i.category_id:
i.category = category_map[i.category_id]
if i.tax_rule_id:
i.tax_rule = tax_map[i.tax_rule_id]
i.save()
for v in vars:
variation_map[v.pk] = v
@@ -371,7 +380,18 @@ class Event(EventMixin, LoggedModel):
)
newname = default_storage.save(fname, fi)
s.value = 'file://' + newname
s.save()
s.save()
elif s.key == 'tax_rate_default':
try:
if int(s.value) in tax_map:
s.value = tax_map.get(int(s.value)).pk
s.save()
else:
s.delete()
except ValueError:
s.delete()
else:
s.save()
event_copy_data.send(sender=self, other=other)

12
src/pretix/base/models/invoices.py
View File

@@ -53,6 +53,12 @@ class Invoice(models.Model):
:type payment_provider_text: str
:param footer_text: A footer text, displayed smaller and centered on every page
:type footer_text: str
:param foreign_currency_display: A different currency that taxes should also be displayed in.
:type foreign_currency_display: str
:param foreign_currency_rate: The rate of a forein currency that the taxes should be displayed in.
:type foreign_currency_rate: Decimal
:param foreign_currency_rate_date: The date of the forein currency exchange rates.
:type foreign_currency_rate_date: date
:param file: The filename of the rendered invoice
:type file: File
"""
@@ -71,6 +77,9 @@ class Invoice(models.Model):
additional_text = models.TextField(blank=True)
payment_provider_text = models.TextField(blank=True)
footer_text = models.TextField(blank=True)
foreign_currency_display = models.CharField(max_length=50, null=True, blank=True)
foreign_currency_rate = models.DecimalField(decimal_places=4, max_digits=10, null=True, blank=True)
foreign_currency_rate_date = models.DateField(null=True, blank=True)
file = models.FileField(null=True, blank=True, upload_to=invoice_filename)
@staticmethod
@@ -155,12 +164,15 @@ class InvoiceLine(models.Model):
:type tax_value: decimal.Decimal
:param tax_rate: The applied tax rate in percent
:type tax_rate: decimal.Decimal
:param tax_name: The name of the applied tax rate
:type tax_name: str
"""
invoice = models.ForeignKey('Invoice', related_name='lines')
description = models.TextField()
gross_value = models.DecimalField(max_digits=10, decimal_places=2)
tax_value = models.DecimalField(max_digits=10, decimal_places=2, default=Decimal('0.00'))
tax_rate = models.DecimalField(max_digits=7, decimal_places=2, default=Decimal('0.00'))
tax_name = models.CharField(max_length=190)
@property
def net_value(self):

30
src/pretix/base/models/items.py
View File

@@ -13,8 +13,8 @@ from django.utils.timezone import now
from django.utils.translation import pgettext_lazy, ugettext_lazy as _
from i18nfield.fields import I18nCharField, I18nTextField
from pretix.base.decimal import round_decimal
from pretix.base.models.base import LoggedModel
from pretix.base.models.tax import TaxedPrice
from .event import Event, SubEvent
@@ -202,10 +202,11 @@ class Item(LoggedModel):
"additional donations for your event. This is currently not supported for products that are "
"bought as an add-on to other products.")
)
tax_rate = models.DecimalField(
verbose_name=_("Taxes included in percent"),
max_digits=7, decimal_places=2,
default=Decimal('0.00')
tax_rule = models.ForeignKey(
'TaxRule',
verbose_name=_('Sales tax'),
on_delete=models.PROTECT,
null=True, blank=True
)
admission = models.BooleanField(
verbose_name=_("Is an admission ticket"),
@@ -286,10 +287,12 @@ class Item(LoggedModel):
if self.event:
self.event.get_cache().clear()
@property
def default_price_net(self):
tax_value = round_decimal(self.default_price * (1 - 100 / (100 + self.tax_rate)))
return self.default_price - tax_value
def tax(self, price=None, base_price_is='auto'):
price = price if price is not None else self.default_price
if not self.tax_rule:
return TaxedPrice(gross=price, net=price, tax=Decimal('0.00'),
rate=Decimal('0.00'), name='')
return self.tax_rule.tax(price, base_price_is=base_price_is)
def is_available(self, now_dt: datetime=None) -> bool:
"""
@@ -396,10 +399,11 @@ class ItemVariation(models.Model):
def price(self):
return self.default_price if self.default_price is not None else self.item.default_price
@property
def net_price(self):
tax_value = round_decimal(self.price * (1 - 100 / (100 + self.item.tax_rate)))
return self.price - tax_value
def tax(self, price=None):
price = price or self.price
if not self.item.tax_rule:
return TaxedPrice(gross=price, net=price, tax=Decimal('0.00'), rate=Decimal('0.00'), name='')
return self.item.tax_rule.tax(price)
def delete(self, *args, **kwargs):
super().delete(*args, **kwargs)

14
src/pretix/base/models/log.py
View File

@@ -8,8 +8,6 @@ from django.utils.functional import cached_property
from django.utils.html import escape
from django.utils.translation import pgettext_lazy, ugettext_lazy as _
from pretix.base.models.event import SubEvent
class LogEntry(models.Model):
"""
@@ -52,7 +50,7 @@ class LogEntry(models.Model):
@cached_property
def display_object(self):
from . import Order, Voucher, Quota, Item, ItemCategory, Question, Event
from . import Order, Voucher, Quota, Item, ItemCategory, Question, Event, TaxRule, SubEvent
if self.content_type.model_class() is Event:
return ''
@@ -131,6 +129,16 @@ class LogEntry(models.Model):
}),
'val': escape(co.question),
}
elif isinstance(co, TaxRule):
a_text = _('Tax rule {val}')
a_map = {
'href': reverse('control:event.settings.tax.edit', kwargs={
'event': self.event.slug,
'organizer': self.event.organizer.slug,
'rule': co.id
}),
'val': escape(co.name),
}
if a_text and a_map:
a_map['val'] = '<a href="{href}">{val}</a>'.format_map(a_map)

70
src/pretix/base/models/orders.py
View File

@@ -25,7 +25,6 @@ from pretix.base.i18n import language
from pretix.base.models import User
from pretix.base.reldate import RelativeDateWrapper
from ..decimal import round_decimal
from .base import LoggedModel
from .event import Event, SubEvent
from .items import Item, ItemVariation, Question, QuestionOption, Quota
@@ -162,6 +161,11 @@ class Order(LoggedModel):
decimal_places=2, max_digits=10,
default=0, verbose_name=_("Payment method fee tax")
)
payment_fee_tax_rule = models.ForeignKey(
'TaxRule',
on_delete=models.PROTECT,
null=True, blank=True
)
payment_info = models.TextField(
verbose_name=_("Payment information"),
null=True, blank=True
@@ -229,12 +233,26 @@ class Order(LoggedModel):
Calculates the taxes on the payment fees and sets the parameters payment_fee_tax_rate
and payment_fee_tax_value accordingly.
"""
self.payment_fee_tax_rate = self.event.settings.get('tax_rate_default')
if self.payment_fee_tax_rate:
self.payment_fee_tax_value = round_decimal(
self.payment_fee * (1 - 100 / (100 + self.payment_fee_tax_rate)))
if self.event.settings.tax_rate_default:
tr = self.event.settings.tax_rate_default
tax = tr.tax(self.payment_fee, base_price_is='gross')
rate, tax = tax.rate, tax.tax
try:
ia = self.invoice_address
except InvoiceAddress.DoesNotExist:
ia = None
if not tr.tax_applicable(ia):
rate = 0
tax = 0
self.payment_fee_tax_rate = rate
self.payment_fee_tax_value = tax
self.payment_fee_tax_rule = tr
else:
self.payment_fee_tax_rate = Decimal('0.00')
self.payment_fee_tax_value = Decimal('0.00')
self.payment_fee_tax_rule = None
@property
def payment_fee_net(self):
@@ -671,6 +689,15 @@ class OrderPosition(AbstractPosition):
max_digits=7, decimal_places=2,
verbose_name=_('Tax rate')
)
tax_rule = models.ForeignKey(
'TaxRule',
on_delete=models.PROTECT,
null=True, blank=True
)
tax_value = models.DecimalField(
max_digits=10, decimal_places=2,
verbose_name=_('Tax value')
)
tax_value = models.DecimalField(
max_digits=10, decimal_places=2,
verbose_name=_('Tax value')
@@ -730,11 +757,22 @@ class OrderPosition(AbstractPosition):
)
def _calculate_tax(self):
self.tax_rate = self.item.tax_rate
if self.tax_rate:
self.tax_value = round_decimal(self.price * (1 - 100 / (100 + self.item.tax_rate)))
self.tax_rule = self.item.tax_rule
try:
ia = self.order.invoice_address
except InvoiceAddress.DoesNotExist:
ia = None
if self.tax_rule:
if self.tax_rule.tax_applicable(ia):
tax = self.tax_rule.tax(self.price, base_price_is='gross')
self.tax_rate = tax.rate
self.tax_value = tax.tax
else:
self.tax_value = Decimal('0.00')
self.tax_rate = Decimal('0.00')
else:
self.tax_value = Decimal('0.00')
self.tax_rate = Decimal('0.00')
def save(self, *args, **kwargs):
if self.tax_rate is None:
@@ -775,6 +813,9 @@ class CartPosition(AbstractPosition):
verbose_name=_("Expiration date"),
db_index=True
)
includes_tax = models.BooleanField(
default=True
)
class Meta:
verbose_name = _("Cart position")
@@ -787,19 +828,23 @@ class CartPosition(AbstractPosition):
@property
def tax_rate(self):
return self.item.tax_rate
if self.includes_tax:
return self.item.tax(self.price, base_price_is='gross').rate
else:
return Decimal('0.00')
@property
def tax_value(self):
if not self.tax_rate:
if self.includes_tax:
return self.item.tax(self.price, base_price_is='gross').tax
else:
return Decimal('0.00')
return round_decimal(self.price * (1 - 100 / (100 + self.item.tax_rate)))
class InvoiceAddress(models.Model):
last_modified = models.DateTimeField(auto_now=True)
is_business = models.BooleanField(default=False, verbose_name=_('Business customer'))
order = models.OneToOneField(Order, null=True, blank=True, related_name='invoice_address')
is_business = models.BooleanField(default=False, verbose_name=_('Business customer'))
company = models.CharField(max_length=255, blank=True, verbose_name=_('Company name'))
name = models.CharField(max_length=255, verbose_name=_('Full name'), blank=True)
street = models.TextField(verbose_name=_('Address'), blank=False)
@@ -809,6 +854,7 @@ class InvoiceAddress(models.Model):
country = CountryField(verbose_name=_('Country'), blank=False, blank_label=_('Select country'))
vat_id = models.CharField(max_length=255, blank=True, verbose_name=_('VAT ID'),
help_text=_('Only for business customers within the EU.'))
vat_id_validated = models.BooleanField(default=False)
def cachedticket_name(instance, filename: str) -> str:

174
src/pretix/base/models/tax.py Normal file
View File

@@ -0,0 +1,174 @@
from decimal import Decimal
from django.db import models
from django.utils.formats import localize
from django.utils.translation import ugettext_lazy as _
from django_countries.fields import CountryField
from i18nfield.fields import I18nCharField
from pretix.base.decimal import round_decimal
from pretix.base.models.base import LoggedModel
class TaxedPrice:
def __init__(self, *, gross: Decimal, net: Decimal, tax: Decimal, rate: Decimal, name: str):
if net + tax != gross:
raise ValueError('Net value and tax value need to add to the gross value')
self.gross = gross
self.net = net
self.tax = tax
self.rate = rate
self.name = name
def __repr__(self):
return '{} + {}% = {}'.format(localize(self.net), localize(self.rate), localize(self.gross))
TAXED_ZERO = TaxedPrice(
gross=Decimal('0.00'),
net=Decimal('0.00'),
tax=Decimal('0.00'),
rate=Decimal('0.00'),
name=''
)
EU_COUNTRIES = {
'AT', 'BE', 'BG', 'HR', 'CY', 'CZ', 'DK', 'EE', 'FI', 'FR', 'DE', 'GR', 'HU', 'IE', 'IT', 'LV', 'LT', 'LU', 'MT',
'NL', 'PL', 'PT', 'RO', 'SK', 'SI', 'ES', 'SE', 'GB'
}
EU_CURRENCIES = {
'BG': 'BGN',
'GB': 'GBP',
'HR': 'HRK',
'CZ': 'CZK',
'DK': 'DKK',
'HU': 'HUF',
'PL': 'PLN',
'RO': 'RON',
'SE': 'SEK'
}
class TaxRule(LoggedModel):
event = models.ForeignKey('Event', related_name='tax_rules')
name = I18nCharField(
verbose_name=_('Name'),
help_text=_('Should be short, e.g. "VAT"'),
max_length=190,
)
rate = models.DecimalField(
max_digits=10,
decimal_places=2,
verbose_name=_("Tax rate")
)
price_includes_tax = models.BooleanField(
verbose_name=_("The configured product prices include the tax amount"),
default=True,
)
eu_reverse_charge = models.BooleanField(
verbose_name=_("Use EU reverse charge taxation rules"),
default=False,
help_text=_("Not recommended. Most events will NOT be qualified for reverse charge since the place of "
"taxation is the location of the event. This option disables charging VAT for all customers "
"outside the EU and for business customers in different EU countries that do not "
"customers who entered a valid EU VAT ID. Only enable this option after consulting a tax counsel. "
"No warranty given for correct tax calculation. USE AT YOUR OWN RISK.")
)
home_country = CountryField(
verbose_name=_('Merchant country'),
blank=True,
help_text=_('Your country of residence. This is the country the EU reverse charge rule will not apply in, '
'if configured above.'),
)
@classmethod
def zero(cls):
return cls(
event=None,
name='',
rate=Decimal('0.00'),
price_includes_tax=True,
eu_reverse_charge=False
)
def clean(self):
if self.eu_reverse_charge and not self.home_country:
raise ValueError(_('You need to set your home country to use the reverse charge feature.'))
def __str__(self):
if self.price_includes_tax:
s = _('incl. {rate} {name}').format(rate=self.rate, name=self.name)
else:
s = _('plus {rate} {name}').format(rate=self.rate, name=self.name)
if self.eu_reverse_charge:
s += ' ({})'.format(_('reverse charge enabled'))
return str(s)
def tax(self, base_price, base_price_is='auto'):
if self.rate == Decimal('0.00'):
return TaxedPrice(
net=base_price, gross=base_price, tax=Decimal('0.00'),
rate=self.rate, name=self.name
)
if base_price_is == 'auto':
if self.price_includes_tax:
base_price_is = 'gross'
else:
base_price_is = 'net'
if base_price_is == 'gross':
gross = base_price
net = gross - round_decimal(base_price * (1 - 100 / (100 + self.rate)))
elif base_price_is == 'net':
net = base_price
gross = round_decimal(net * (1 + self.rate / 100))
else:
raise ValueError('Unknown base price type: {}'.format(base_price_is))
return TaxedPrice(
net=net, gross=gross, tax=gross - net,
rate=self.rate, name=self.name
)
def is_reverse_charge(self, invoice_address):
if not self.eu_reverse_charge:
return False
if not invoice_address or not invoice_address.country:
return False
if str(invoice_address.country) not in EU_COUNTRIES:
return False
if invoice_address.country == self.home_country:
return False
if invoice_address.is_business and invoice_address.vat_id and invoice_address.vat_id_validated:
return True
return False
def tax_applicable(self, invoice_address):
if not self.eu_reverse_charge:
# No reverse charge rules? Always apply VAT!
return True
if not invoice_address or not invoice_address.country:
# No country specified? Always apply VAT!
return True
if str(invoice_address.country) not in EU_COUNTRIES:
# Non-EU country? Never apply VAT!
return False
if invoice_address.country == self.home_country:
# Within same EU country? Always apply VAT!
return True
if invoice_address.is_business and invoice_address.vat_id and invoice_address.vat_id_validated:
# Reverse charge case
return False
# Consumer in different EU country / invalid VAT
return True