# # This file is part of pretix (Community Edition). # # Copyright (C) 2014-2020 Raphael Michel and contributors # Copyright (C) 2020-2021 rami.io GmbH and contributors # # This program is free software: you can redistribute it and/or modify it under the terms of the GNU Affero General # Public License as published by the Free Software Foundation in version 3 of the License. # # ADDITIONAL TERMS APPLY: Pursuant to Section 7 of the GNU Affero General Public License, additional terms are # applicable granting you additional permissions and placing additional restrictions on your usage of this software. # Please refer to the pretix LICENSE file to obtain the full terms applicable to this work. If you did not receive # this file, see . # # This program is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY; without even the implied # warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the GNU Affero General Public License for more # details. # # You should have received a copy of the GNU Affero General Public License along with this program. If not, see # . # import json from decimal import Decimal import pytest from django.utils.timezone import now from django_countries.fields import Country from django_scopes import scope from pretix.base.models import Event, InvoiceAddress, Organizer, TaxRule from pretix.base.models.tax import TaxedPrice @pytest.fixture def event(): o = Organizer.objects.create(name='Dummy', slug='dummy') event = Event.objects.create( organizer=o, name='Dummy', slug='dummy', date_from=now() ) with scope(organizer=o): yield event @pytest.mark.django_db def test_from_gross_price(event): tr = TaxRule( event=event, rate=Decimal('10.00'), price_includes_tax=True ) tp = tr.tax(Decimal('100.00')) assert tp.gross == Decimal('100') assert tp.net == Decimal('90.91') assert tp.tax == Decimal('100.00') - Decimal('90.91') assert tp.rate == Decimal('10.00') @pytest.mark.django_db def test_from_net_price(event): tr = TaxRule( event=event, rate=Decimal('10.00'), price_includes_tax=False ) tp = tr.tax(Decimal('100.00')) assert tp.gross == Decimal('110.00') assert tp.net == Decimal('100.00') assert tp.tax == Decimal('10.00') assert tp.rate == Decimal('10.00') @pytest.mark.django_db def test_reverse_charge_no_address(event): tr = TaxRule( event=event, eu_reverse_charge=True, rate=Decimal('10.00'), price_includes_tax=False ) assert not tr.is_reverse_charge(None) assert tr._tax_applicable(None) @pytest.mark.django_db def test_reverse_charge_no_country(event): tr = TaxRule( event=event, eu_reverse_charge=True, rate=Decimal('10.00'), price_includes_tax=False ) ia = InvoiceAddress( ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_reverse_charge_individual_same_country(event): tr = TaxRule( event=event, eu_reverse_charge=True, home_country=Country('DE'), rate=Decimal('10.00'), price_includes_tax=False ) ia = InvoiceAddress( is_business=False, country=Country('DE') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_reverse_charge_individual_eu(event): tr = TaxRule( event=event, eu_reverse_charge=True, home_country=Country('DE'), rate=Decimal('10.00'), price_includes_tax=False ) ia = InvoiceAddress( is_business=False, country=Country('AT') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_reverse_charge_individual_3rdc(event): tr = TaxRule( event=event, eu_reverse_charge=True, home_country=Country('DE'), rate=Decimal('10.00'), price_includes_tax=False ) ia = InvoiceAddress( is_business=False, country=Country('US') ) assert not tr.is_reverse_charge(ia) assert not tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('0.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('100.00'), net=Decimal('100.00'), tax=Decimal('0.00'), rate=Decimal('0.00'), name='', ) @pytest.mark.django_db def test_reverse_charge_business_same_country(event): tr = TaxRule( event=event, eu_reverse_charge=True, home_country=Country('DE'), rate=Decimal('10.00'), price_includes_tax=False ) ia = InvoiceAddress( is_business=True, country=Country('DE') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_reverse_charge_business_eu(event): tr = TaxRule( event=event, eu_reverse_charge=True, home_country=Country('DE'), rate=Decimal('10.00'), price_includes_tax=False ) ia = InvoiceAddress( is_business=True, country=Country('AT') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_reverse_charge_business_3rdc(event): tr = TaxRule( event=event, eu_reverse_charge=True, home_country=Country('DE'), rate=Decimal('10.00'), price_includes_tax=False ) ia = InvoiceAddress( is_business=True, country=Country('US') ) assert not tr.is_reverse_charge(ia) assert not tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('0.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('100.00'), net=Decimal('100.00'), tax=Decimal('0.00'), rate=Decimal('0.00'), name='', ) @pytest.mark.django_db def test_reverse_charge_valid_vat_id_business_same_country(event): tr = TaxRule( event=event, eu_reverse_charge=True, home_country=Country('DE'), rate=Decimal('10.00'), price_includes_tax=False ) ia = InvoiceAddress( is_business=True, country=Country('DE'), vat_id='DE123456', vat_id_validated=True ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_reverse_charge_valid_vat_id_business_eu(event): tr = TaxRule( event=event, eu_reverse_charge=True, home_country=Country('DE'), rate=Decimal('10.00'), price_includes_tax=False ) ia = InvoiceAddress( is_business=True, vat_id='AT12346', vat_id_validated=True, country=Country('AT') ) assert tr.is_reverse_charge(ia) assert not tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('0.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('100.00'), net=Decimal('100.00'), tax=Decimal('0.00'), rate=Decimal('0.00'), name='', ) @pytest.mark.django_db def test_reverse_charge_valid_vat_id_business_3rdc(event): tr = TaxRule( event=event, eu_reverse_charge=True, home_country=Country('DE'), rate=Decimal('10.00'), price_includes_tax=False ) ia = InvoiceAddress( is_business=True, country=Country('US'), vat_id='US12346', vat_id_validated=True ) assert not tr.is_reverse_charge(ia) assert not tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('0.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('100.00'), net=Decimal('100.00'), tax=Decimal('0.00'), rate=Decimal('0.00'), name='', ) @pytest.mark.django_db def test_reverse_charge_disabled(event): tr = TaxRule( event=event, eu_reverse_charge=False, home_country=Country('DE'), rate=Decimal('10.00'), price_includes_tax=False ) ia = InvoiceAddress( is_business=True, vat_id='AT12346', vat_id_validated=True, country=Country('AT') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_custom_rules_override(event): tr = TaxRule( event=event, eu_reverse_charge=True, home_country=Country('DE'), rate=Decimal('10.00'), price_includes_tax=False, custom_rules=json.dumps([ {'country': 'ZZ', 'address_type': '', 'action': 'vat'} ]) ) ia = InvoiceAddress( is_business=True, vat_id='AT12346', vat_id_validated=True, country=Country('AT') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_custom_rules_in_order(event): tr = TaxRule( event=event, rate=Decimal('10.00'), price_includes_tax=False, custom_rules=json.dumps([ {'country': 'ZZ', 'address_type': '', 'action': 'vat'}, {'country': 'ZZ', 'address_type': '', 'action': 'reverse'} ]) ) ia = InvoiceAddress( is_business=True, vat_id='AT12346', vat_id_validated=True, country=Country('AT') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_custom_rules_any_country(event): tr = TaxRule( event=event, rate=Decimal('10.00'), price_includes_tax=False, custom_rules=json.dumps([ {'country': 'ZZ', 'address_type': '', 'action': 'no'}, ]) ) ia = InvoiceAddress( is_business=True, country=Country('AT') ) assert not tr.is_reverse_charge(ia) assert not tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('0.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('100.00'), net=Decimal('100.00'), tax=Decimal('0.00'), rate=Decimal('0.00'), name='', ) @pytest.mark.django_db def test_custom_rules_eu_country(event): tr = TaxRule( event=event, rate=Decimal('10.00'), price_includes_tax=False, custom_rules=json.dumps([ {'country': 'EU', 'address_type': '', 'action': 'no'}, ]) ) ia = InvoiceAddress( is_business=True, country=Country('AT') ) assert not tr.is_reverse_charge(ia) assert not tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('0.00') ia = InvoiceAddress( is_business=True, country=Country('US') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_custom_rules_specific_country(event): tr = TaxRule( event=event, rate=Decimal('10.00'), price_includes_tax=False, custom_rules=json.dumps([ {'country': 'AT', 'address_type': '', 'action': 'no'}, ]) ) ia = InvoiceAddress( is_business=True, country=Country('AT') ) assert not tr.is_reverse_charge(ia) assert not tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('0.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('100.00'), net=Decimal('100.00'), tax=Decimal('0.00'), rate=Decimal('0.00'), name='', ) ia = InvoiceAddress( is_business=True, country=Country('DE') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_custom_rules_individual(event): tr = TaxRule( event=event, rate=Decimal('10.00'), price_includes_tax=False, custom_rules=json.dumps([ {'country': 'ZZ', 'address_type': 'individual', 'action': 'no'}, ]) ) ia = InvoiceAddress( is_business=False, country=Country('AT') ) assert not tr.is_reverse_charge(ia) assert not tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('0.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('100.00'), net=Decimal('100.00'), tax=Decimal('0.00'), rate=Decimal('0.00'), name='', ) ia = InvoiceAddress( is_business=True, country=Country('DE') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_custom_rules_business(event): tr = TaxRule( event=event, rate=Decimal('10.00'), price_includes_tax=False, custom_rules=json.dumps([ {'country': 'ZZ', 'address_type': 'business', 'action': 'no'}, ]) ) ia = InvoiceAddress( is_business=True, country=Country('AT') ) assert not tr.is_reverse_charge(ia) assert not tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('0.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('100.00'), net=Decimal('100.00'), tax=Decimal('0.00'), rate=Decimal('0.00'), name='', ) ia = InvoiceAddress( is_business=False, country=Country('DE') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) @pytest.mark.django_db def test_custom_rules_vat_id(event): tr = TaxRule( event=event, rate=Decimal('10.00'), price_includes_tax=False, custom_rules=json.dumps([ {'country': 'EU', 'address_type': 'business_vat_id', 'action': 'reverse'}, ]) ) ia = InvoiceAddress( is_business=True, country=Country('AT') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) ia = InvoiceAddress( is_business=True, country=Country('DE'), vat_id='DE1234', vat_id_validated=True ) assert tr.is_reverse_charge(ia) assert not tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('0.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('100.00'), net=Decimal('100.00'), tax=Decimal('0.00'), rate=Decimal('0.00'), name='', ) @pytest.mark.django_db def test_custom_rules_country_rate(event): tr = TaxRule( event=event, rate=Decimal('10.00'), price_includes_tax=False, custom_rules=json.dumps([ {'country': 'EU', 'address_type': 'business_vat_id', 'action': 'vat', 'rate': '100.00'}, ]) ) ia = InvoiceAddress( is_business=True, country=Country('DE') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) ia = InvoiceAddress( is_business=True, country=Country('DE'), vat_id='DE1234', vat_id_validated=True ) assert tr.tax_rate_for(ia) == Decimal('100.00') assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('200.00'), net=Decimal('100.00'), tax=Decimal('100.00'), rate=Decimal('100.00'), name='', ) @pytest.mark.django_db def test_custom_rules_country_rate_keep_gross_if_rate_changes(event): tr = TaxRule( event=event, rate=Decimal('10.00'), price_includes_tax=False, keep_gross_if_rate_changes=True, custom_rules=json.dumps([ {'country': 'EU', 'address_type': 'business_vat_id', 'action': 'vat', 'rate': '100.00'}, ]) ) ia = InvoiceAddress( is_business=True, country=Country('DE') ) assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax_rate_for(ia) == Decimal('10.00') assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('100.00'), tax=Decimal('10.00'), rate=Decimal('10.00'), name='', ) ia = InvoiceAddress( is_business=True, country=Country('DE'), vat_id='DE1234', vat_id_validated=True ) assert tr.tax_rate_for(ia) == Decimal('100.00') assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax(Decimal('100.00'), invoice_address=ia) == TaxedPrice( gross=Decimal('110.00'), net=Decimal('55.00'), tax=Decimal('55.00'), rate=Decimal('100.00'), name='', ) @pytest.mark.django_db def test_custom_rules_country_rate_subtract_from_gross(event): tr = TaxRule( event=event, rate=Decimal('10.00'), price_includes_tax=False, custom_rules=json.dumps([ {'country': 'EU', 'address_type': 'business_vat_id', 'action': 'vat', 'rate': '100.00'}, ]) ) ia = InvoiceAddress( is_business=True, country=Country('DE'), vat_id='DE1234', vat_id_validated=True ) assert tr.tax_rate_for(ia) == Decimal('100.00') assert not tr.is_reverse_charge(ia) assert tr._tax_applicable(ia) assert tr.tax(Decimal('100.00'), invoice_address=ia, subtract_from_gross=Decimal('20.00')) == TaxedPrice( gross=Decimal('163.64'), # ((100 * 1.1) - 20) / (1 + 10%) * (1 + 100%) net=Decimal('81.82'), tax=Decimal('81.82'), rate=Decimal('100.00'), name='', )