Tax rules and reverse charge (#559)

Tax rules and reverse charge

src/pretix/base/models/orders.py

@@ -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: