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Add codification of tax rates (#4372)

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* draft

* .

* Rebase migration

* Update src/pretix/base/models/tax.py

Co-authored-by: Mira <weller@rami.io>

* Test, isort, flake, migration rebase

* carry data & API

* Fix failing tests

* docs fixes

* Improve validation

* Tests

* More fixes

---------

Co-authored-by: Mira <weller@rami.io>
This commit is contained in:
Raphael Michel
2024-12-13 12:04:38 +01:00
committed by GitHub
parent a4385c8b6e
commit 53f129d5d3
36 changed files with 818 additions and 124 deletions
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232
src/pretix/base/models/tax.py
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@@ -21,6 +21,7 @@
#
import json
from decimal import Decimal
from typing import Optional
import jsonschema
from django.contrib.staticfiles import finders
@@ -30,8 +31,9 @@ from django.db import models
from django.utils.deconstruct import deconstructible
from django.utils.formats import localize
from django.utils.functional import lazy
from django.utils.hashable import make_hashable
from django.utils.html import format_html
from django.utils.translation import gettext_lazy as _, pgettext
from django.utils.translation import gettext_lazy as _, pgettext, pgettext_lazy
from i18nfield.fields import I18nCharField
from i18nfield.strings import LazyI18nString
@@ -42,7 +44,7 @@ from pretix.helpers.countries import FastCountryField
class TaxedPrice:
def __init__(self, *, gross: Decimal, net: Decimal, tax: Decimal, rate: Decimal, name: str):
def __init__(self, *, gross: Decimal, net: Decimal, tax: Decimal, rate: Decimal, name: str, code: Optional[str]):
if net + tax != gross:
raise ValueError('Net value and tax value need to add to the gross value')
self.gross = gross
@@ -50,6 +52,7 @@ class TaxedPrice:
self.tax = tax
self.rate = rate
self.name = name
self.code = code
def __repr__(self):
return '{} + {}% = {}'.format(localize(self.net), localize(self.rate), localize(self.gross))
@@ -72,6 +75,7 @@ class TaxedPrice:
tax=newgross - newnet,
rate=self.rate,
name=self.name,
code=self.code,
)
def __mul__(self, other):
@@ -85,6 +89,7 @@ class TaxedPrice:
tax=newgross - newnet,
rate=self.rate,
name=self.name,
code=self.code,
)
def __eq__(self, other):
@@ -93,7 +98,8 @@ class TaxedPrice:
self.net == other.net and
self.tax == other.tax and
self.rate == other.rate and
self.name == other.name
self.name == other.name and
self.code == other.code
)
@@ -102,7 +108,8 @@ TAXED_ZERO = TaxedPrice(
net=Decimal('0.00'),
tax=Decimal('0.00'),
rate=Decimal('0.00'),
name=''
name='',
code=None,
)
EU_COUNTRIES = {
@@ -125,6 +132,152 @@ VAT_ID_COUNTRIES = EU_COUNTRIES | {'CH', 'NO'}
format_html_lazy = lazy(format_html, str)
TAX_CODE_LISTS = (
# Sources:
# https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/Registry+of+supporting+artefacts+to+implement+EN16931#RegistryofsupportingartefactstoimplementEN16931-Codelists#RegistryofsupportingartefactstoimplementEN16931-Codelists
# https://docs.peppol.eu/poacc/billing/3.0/codelist/vatex/
# https://docs.peppol.eu/poacc/billing/3.0/codelist/UNCL5305/
# https://www.bzst.de/DE/Unternehmen/Aussenpruefungen/DigitaleSchnittstelleFinV/digitaleschnittstellefinv_node.html#js-toc-entry2
#
# !! When changed, also update tax-rules-custom.schema.json and doc/api/resources/taxrules.rst !!
(
_("Standard rates"),
(
# Standard rate in any country, such as 19% in Germany or 20% in Austria
# DSFinV-K mapping: 1
("S/standard", pgettext_lazy("tax_code", "Standard rate")),
# Reduced rate in any country, such as 7% in Germany or both 10% and 13% in Austria
# DSFinV-K mapping: 2
("S/reduced", pgettext_lazy("tax_code", "Reduced rate")),
# Averaged rate, for example Germany § 24 (1) Nr. 3 UStG "für die übrigen Umsätze" in agricultural and silvicultural businesses
# DSFinV-K mapping: 3
("S/averaged", pgettext_lazy("tax_code", "Averaged rate (other revenue in a agricultural and silvicultural business)")),
# We ignore the German special case of the actual silvicultural products as they won't be sold through pretix (DSFinV-K mapping: 4)
)
),
(
_("Reverse charge"),
(
("AE", pgettext_lazy("tax_code", "Reverse charge")),
)
),
(
_("Tax free"),
(
# DSFinV-K mapping: 5
("O", pgettext_lazy("tax_code", "Services outside of scope of tax")),
# DSFinV-K mapping: 6
("E", pgettext_lazy("tax_code", "Exempt from tax (no reason given)")),
# DSFinV-K mapping: 6
("Z", pgettext_lazy("tax_code", "Zero-rated goods")),
# DSFinV-K mapping: 5
("G", pgettext_lazy("tax_code", "Free export item, VAT not charged")),
# DSFinV-K mapping: 6?
("K", pgettext_lazy("tax_code", "VAT exempt for EEA intra-community supply of goods and services")),
)
),
(
_("Special cases"),
(
("L", pgettext_lazy("tax_code", "Canary Islands general indirect tax")),
("M", pgettext_lazy("tax_code", "Tax for production, services and importation in Ceuta and Melilla")),
("B", pgettext_lazy("tax_code", "Transferred (VAT), only in Italy")),
)
),
(
_("Exempt with specific reason"),
(
("E/VATEX-EU-79-C",
pgettext_lazy("tax_code", "Exempt based on article 79, point c of Council Directive 2006/112/EC")),
*[
(
f"E/VATEX-EU-132-1{letter.upper()}",
lazy(
lambda let: pgettext(
"tax_code",
"Exempt based on article {article}, section {section} ({letter}) of Council "
"Directive 2006/112/EC"
).format(article="132", section="1", letter=let),
str
)(letter)
) for letter in ("a", "b", "c", "d", "e", "f", "g", "h", "i", "j", "k", "l", "m", "n", "o", "p", "q")
],
*[
(
f"E/VATEX-EU-143-1{letter.upper()}",
lazy(
lambda let: pgettext(
"tax_code",
"Exempt based on article {article}, section {section} ({letter}) of Council "
"Directive 2006/112/EC"
).format(article="143", section="1", letter=let),
str
)(letter)
) for letter in ("a", "b", "c", "d", "e", "f", "fa", "g", "h", "i", "j", "k", "l")
],
*[
(
f"E/VATEX-EU-148-{letter.upper()}",
lazy(
lambda let: pgettext(
"tax_code",
"Exempt based on article {article}, section ({letter}) of Council "
"Directive 2006/112/EC"
).format(article="148", letter=let),
str
)(letter)
) for letter in ("a", "b", "c", "d", "e", "f", "g")
],
*[
(
f"E/VATEX-EU-151-1{letter.upper()}",
lazy(
lambda let: pgettext(
"tax_code",
"Exempt based on article {article}, section {section} ({letter}) of Council "
"Directive 2006/112/EC"
).format(article="151", section="1", letter=let),
str
)(letter)
) for letter in ("a", "aa", "b", "c", "d", "e")
],
("E/VATEX-EU-309",
pgettext_lazy("tax_code", "Exempt based on article 309 of Council Directive 2006/112/EC")),
("E/VATEX-EU-D",
pgettext_lazy("tax_code", "Intra-Community acquisition from second hand means of transport")),
("E/VATEX-EU-F",
pgettext_lazy("tax_code", "Intra-Community acquisition of second hand goods")),
("E/VATEX-EU-I",
pgettext_lazy("tax_code", "Intra-Community acquisition of works of art")),
("E/VATEX-EU-J",
pgettext_lazy("tax_code", "Intra-Community acquisition of collectors items and antiques")),
("E/VATEX-FR-FRANCHISE",
pgettext_lazy("tax_code", "France domestic VAT franchise in base")),
("E/VATEX-FR-CNWVAT",
pgettext_lazy("tax_code", "France domestic Credit Notes without VAT, due to supplier forfeit of VAT for discount")),
)
),
)
def get_tax_code_labels():
flat = []
for choice, value in TAX_CODE_LISTS:
if isinstance(value, (list, tuple)):
flat.extend(value)
else:
flat.append((choice, value))
return dict(make_hashable(flat))
def is_eu_country(cc):
cc = str(cc)
return cc in EU_COUNTRIES
@@ -173,6 +326,14 @@ class TaxRule(LoggedModel):
help_text=_('Should be short, e.g. "VAT"'),
max_length=190,
)
code = models.CharField(
verbose_name=_('Tax code'),
help_text=_('If you help us understand what this tax rules legally is, we can use this information for '
'eInvoices, exporting to accounting system, etc.'),
null=True, blank=True,
max_length=190,
choices=TAX_CODE_LISTS,
)
rate = models.DecimalField(
max_digits=10,
decimal_places=2,
@@ -250,6 +411,16 @@ class TaxRule(LoggedModel):
if self.eu_reverse_charge and not self.home_country:
raise ValidationError(_('You need to set your home country to use the reverse charge feature.'))
if self.rate != Decimal("0.00") and self.code and (self.code.split("/")[0] in ("O", "E", "Z", "G", "K", "AE")):
raise ValidationError({
"code": _("A combination of this tax code with a non-zero tax rate does not make sense.")
})
if self.rate == Decimal("0.00") and self.code and (self.code.split("/")[0] in ("S", "L", "M", "B")):
raise ValidationError({
"code": _("A combination of this tax code with a zero tax rate does not make sense.")
})
def __str__(self):
if self.price_includes_tax:
s = _('incl. {rate}% {name}').format(rate=self.rate, name=self.name)
@@ -276,8 +447,9 @@ class TaxRule(LoggedModel):
return Decimal(rule.get('rate'))
return Decimal(self.rate)
def tax(self, base_price, base_price_is='auto', currency=None, override_tax_rate=None, invoice_address=None,
subtract_from_gross=Decimal('0.00'), gross_price_is_tax_rate: Decimal = None, force_fixed_gross_price=False):
def tax(self, base_price, base_price_is='auto', currency=None, override_tax_rate=None, override_tax_code=None,
invoice_address=None, subtract_from_gross=Decimal('0.00'), gross_price_is_tax_rate: Decimal = None,
force_fixed_gross_price=False):
from .event import Event
try:
currency = currency or self.event.currency
@@ -285,6 +457,13 @@ class TaxRule(LoggedModel):
pass
rate = Decimal(self.rate)
code = self.code
if override_tax_code is not None:
code = override_tax_code
elif invoice_address:
code = self.tax_code_for(invoice_address)
if override_tax_rate is not None:
rate = override_tax_rate
elif invoice_address:
@@ -317,11 +496,8 @@ class TaxRule(LoggedModel):
if rate == Decimal('0.00'):
gross = _limit_subtract(base_price, subtract_from_gross)
return TaxedPrice(
net=gross,
gross=gross,
tax=Decimal('0.00'),
rate=rate,
name=self.name,
net=gross, gross=gross, tax=Decimal('0.00'),
rate=rate, name=self.name, code=code,
)
if base_price_is == 'auto':
@@ -346,7 +522,7 @@ class TaxRule(LoggedModel):
return TaxedPrice(
net=net, gross=gross, tax=gross - net,
rate=rate, name=self.name
rate=rate, name=self.name, code=code,
)
@property
@@ -427,6 +603,38 @@ class TaxRule(LoggedModel):
return True
return False
def tax_code_for(self, invoice_address):
if self._custom_rules:
rule = self.get_matching_rule(invoice_address)
if rule.get("code"):
return rule["code"]
if rule.get("action", "vat") == "reverse":
return "AE"
return self.code
if not self.eu_reverse_charge:
# No reverse charge rules? Always apply VAT!
return self.code
if not invoice_address or not invoice_address.country:
# No country specified? Always apply VAT!
return self.code
if not is_eu_country(invoice_address.country):
# Non-EU country? "Non-taxable" since not in scope
return "O"
if invoice_address.country == self.home_country:
# Within same EU country? Always apply VAT!
return self.code
if invoice_address.is_business and invoice_address.vat_id and invoice_address.vat_id_validated:
# Reverse charge case
return "AE"
# Consumer in different EU country / invalid VAT
return self.code
def _tax_applicable(self, invoice_address):
if self._custom_rules:
rule = self.get_matching_rule(invoice_address)