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