Tax rules and reverse charge (#559)

Tax rules and reverse charge

src/tests/base/test_pricing.py

@@ -2,8 +2,9 @@ from decimal import Decimal
 
 import pytest
 from django.utils.timezone import now
+from django_countries.fields import Country
 
-from pretix.base.models import Event, Organizer
+from pretix.base.models import Event, InvoiceAddress, Organizer
 from pretix.base.models.items import SubEventItem, SubEventItemVariation
 from pretix.base.services.pricing import get_price
 
@@ -42,143 +43,143 @@ def subevent(event):
 
 @pytest.mark.django_db
 def test_base_item_default(item):
-    assert get_price(item) == Decimal('23.00')
+    assert get_price(item).gross == Decimal('23.00')
 
 
 @pytest.mark.django_db
 def test_base_item_subevent_no_entry(item, subevent):
-    assert get_price(item, subevent=subevent) == Decimal('23.00')
+    assert get_price(item, subevent=subevent).gross == Decimal('23.00')
 
 
 @pytest.mark.django_db
 def test_base_item_subevent_no_override(item, subevent):
     SubEventItem.objects.create(item=item, subevent=subevent, price=None)
-    assert get_price(item, subevent=subevent) == Decimal('23.00')
+    assert get_price(item, subevent=subevent).gross == Decimal('23.00')
 
 
 @pytest.mark.django_db
 def test_base_item_subevent_override(item, subevent):
     SubEventItem.objects.create(item=item, subevent=subevent, price=Decimal('24.00'))
-    assert get_price(item, subevent=subevent) == Decimal('24.00')
+    assert get_price(item, subevent=subevent).gross == Decimal('24.00')
 
 
 @pytest.mark.django_db
 def test_variation_with_default_item_price(item, variation):
-    assert get_price(item, variation=variation) == Decimal('23.00')
+    assert get_price(item, variation=variation).gross == Decimal('23.00')
 
 
 @pytest.mark.django_db
 def test_variation_with_specific_price(item, variation):
     variation.default_price = Decimal('24.00')
-    assert get_price(item, variation=variation) == Decimal('24.00')
+    assert get_price(item, variation=variation).gross == Decimal('24.00')
 
 
 @pytest.mark.django_db
 def test_variation_with_default_subevent_and_default_price(item, subevent, variation):
     SubEventItemVariation.objects.create(variation=variation, subevent=subevent, price=None)
-    assert get_price(item, variation=variation, subevent=subevent) == Decimal('23.00')
+    assert get_price(item, variation=variation, subevent=subevent).gross == Decimal('23.00')
 
 
 @pytest.mark.django_db
 def test_variation_with_subevent_and_default_price(item, subevent, variation):
     SubEventItemVariation.objects.create(variation=variation, subevent=subevent, price=Decimal('24.00'))
-    assert get_price(item, variation=variation, subevent=subevent) == Decimal('24.00')
+    assert get_price(item, variation=variation, subevent=subevent).gross == Decimal('24.00')
 
 
 @pytest.mark.django_db
 def test_variation_with_no_subevent_and_specific_price(item, subevent, variation):
     variation.default_price = Decimal('24.00')
-    assert get_price(item, variation=variation, subevent=subevent) == Decimal('24.00')
+    assert get_price(item, variation=variation, subevent=subevent).gross == Decimal('24.00')
 
 
 @pytest.mark.django_db
 def test_variation_with_default_subevent_and_specific_price(item, subevent, variation):
     variation.default_price = Decimal('24.00')
     SubEventItemVariation.objects.create(variation=variation, subevent=subevent, price=None)
-    assert get_price(item, variation=variation, subevent=subevent) == Decimal('24.00')
+    assert get_price(item, variation=variation, subevent=subevent).gross == Decimal('24.00')
 
 
 @pytest.mark.django_db
 def test_variation_with_subevent_and_specific_price(item, subevent, variation):
     variation.default_price = Decimal('24.00')
     SubEventItemVariation.objects.create(variation=variation, subevent=subevent, price=Decimal('26.00'))
-    assert get_price(item, variation=variation, subevent=subevent) == Decimal('26.00')
+    assert get_price(item, variation=variation, subevent=subevent).gross == Decimal('26.00')
 
 
 @pytest.mark.django_db
 def test_voucher_no_override(item, subevent, voucher):
-    assert get_price(item, subevent=subevent, voucher=voucher) == Decimal('23.00')
+    assert get_price(item, subevent=subevent, voucher=voucher).gross == Decimal('23.00')
 
 
 @pytest.mark.django_db
 def test_voucher_set_price(item, subevent, voucher):
     voucher.price_mode = 'set'
     voucher.value = Decimal('12.00')
-    assert get_price(item, subevent=subevent, voucher=voucher) == Decimal('12.00')
+    assert get_price(item, subevent=subevent, voucher=voucher).gross == Decimal('12.00')
 
 
 @pytest.mark.django_db
 def test_voucher_subtract(item, subevent, voucher):
     voucher.price_mode = 'subtract'
     voucher.value = Decimal('12.00')
-    assert get_price(item, subevent=subevent, voucher=voucher) == Decimal('11.00')
+    assert get_price(item, subevent=subevent, voucher=voucher).gross == Decimal('11.00')
 
 
 @pytest.mark.django_db
 def test_voucher_percent(item, subevent, voucher):
     voucher.price_mode = 'percent'
     voucher.value = Decimal('10.00')
-    assert get_price(item, subevent=subevent, voucher=voucher) == Decimal('20.70')
+    assert get_price(item, subevent=subevent, voucher=voucher).gross == Decimal('20.70')
 
 
 @pytest.mark.django_db
 def test_free_price_ignored_if_disabled(item):
-    assert get_price(item, custom_price=Decimal('42.00')) == Decimal('23.00')
+    assert get_price(item, custom_price=Decimal('42.00')).gross == Decimal('23.00')
 
 
 @pytest.mark.django_db
 def test_free_price_ignored_if_lower(item):
     item.free_price = True
-    assert get_price(item, custom_price=Decimal('12.00')) == Decimal('23.00')
+    assert get_price(item, custom_price=Decimal('12.00')).gross == Decimal('23.00')
 
 
 @pytest.mark.django_db
 def test_free_price_ignored_if_lower_than_voucher(item, voucher):
     voucher.price_mode = 'set'
     voucher.value = Decimal('50.00')
-    assert get_price(item, voucher=voucher, custom_price=Decimal('40.00')) == Decimal('50.00')
+    assert get_price(item, voucher=voucher, custom_price=Decimal('40.00')).gross == Decimal('50.00')
 
 
 @pytest.mark.django_db
 def test_free_price_ignored_if_lower_than_subevent(item, subevent):
     item.free_price = True
     SubEventItem.objects.create(item=item, subevent=subevent, price=Decimal('50.00'))
-    assert get_price(item, subevent=subevent, custom_price=Decimal('40.00')) == Decimal('50.00')
+    assert get_price(item, subevent=subevent, custom_price=Decimal('40.00')).gross == Decimal('50.00')
 
 
 @pytest.mark.django_db
 def test_free_price_ignored_if_lower_than_variation(item, variation):
     variation.default_price = Decimal('50.00')
     item.free_price = True
-    assert get_price(item, variation=variation, custom_price=Decimal('40.00')) == Decimal('50.00')
+    assert get_price(item, variation=variation, custom_price=Decimal('40.00')).gross == Decimal('50.00')
 
 
 @pytest.mark.django_db
 def test_free_price_accepted(item):
     item.free_price = True
-    assert get_price(item, custom_price=Decimal('42.00')) == Decimal('42.00')
+    assert get_price(item, custom_price=Decimal('42.00')).gross == Decimal('42.00')
 
 
 @pytest.mark.django_db
 def test_free_price_string(item):
     item.free_price = True
-    assert get_price(item, custom_price='42,00') == Decimal('42.00')
+    assert get_price(item, custom_price='42,00').gross == Decimal('42.00')
 
 
 @pytest.mark.django_db
 def test_free_price_float(item):
     item.free_price = True
-    assert get_price(item, custom_price=42.00) == Decimal('42.00')
+    assert get_price(item, custom_price=42.00).gross == Decimal('42.00')
 
 
 @pytest.mark.django_db
@@ -191,5 +192,136 @@ def test_free_price_limit(item):
 @pytest.mark.django_db
 def test_free_price_net(item):
     item.free_price = True
-    item.tax_rate = 19
-    assert get_price(item, custom_price=Decimal('100.00'), custom_price_is_net=True) == Decimal('119.00')
+    item.tax_rule = item.event.tax_rules.create(rate=Decimal('19.00'))
+    assert get_price(item, custom_price=Decimal('100.00'), custom_price_is_net=True).gross == Decimal('119.00')
+
+
+@pytest.mark.django_db
+def test_tax_included(item):
+    item.default_price = Decimal('119.00')
+    item.tax_rule = item.event.tax_rules.create(rate=Decimal('19.00'), price_includes_tax=True)
+    assert get_price(item).gross == Decimal('119.00')
+    assert get_price(item).net == Decimal('100.00')
+    assert get_price(item).tax == Decimal('19.00')
+    assert get_price(item).rate == Decimal('19.00')
+
+
+@pytest.mark.django_db
+def test_tax_none(item):
+    item.default_price = Decimal('100.00')
+    assert get_price(item).gross == Decimal('100.00')
+    assert get_price(item).net == Decimal('100.00')
+    assert get_price(item).tax == Decimal('0.00')
+    assert get_price(item).rate == Decimal('0.00')
+
+
+@pytest.mark.django_db
+def test_tax_added(item):
+    item.default_price = Decimal('100.00')
+    item.tax_rule = item.event.tax_rules.create(rate=Decimal('19.00'), price_includes_tax=False)
+    assert get_price(item).gross == Decimal('119.00')
+    assert get_price(item).net == Decimal('100.00')
+    assert get_price(item).tax == Decimal('19.00')
+    assert get_price(item).rate == Decimal('19.00')
+
+
+@pytest.mark.django_db
+def test_tax_reverse_charge_valid(item):
+    item.default_price = Decimal('100.00')
+    item.tax_rule = item.event.tax_rules.create(
+        rate=Decimal('19.00'), price_includes_tax=False,
+        eu_reverse_charge=True, home_country=Country('DE')
+    )
+    ia = InvoiceAddress(
+        is_business=True, vat_id="EU1234", vat_id_validated=True,
+        country=Country('BE')
+    )
+    assert item.tax_rule.is_reverse_charge(ia)
+    assert get_price(item, invoice_address=ia).gross == Decimal('100.00')
+
+
+@pytest.mark.django_db
+def test_tax_reverse_charge_disabled(item):
+    item.default_price = Decimal('100.00')
+    item.tax_rule = item.event.tax_rules.create(
+        rate=Decimal('19.00'), price_includes_tax=False,
+        eu_reverse_charge=False, home_country=Country('DE')
+    )
+    ia = InvoiceAddress(
+        is_business=True, vat_id="EU1234", vat_id_validated=True,
+        country=Country('BE')
+    )
+    assert not item.tax_rule.is_reverse_charge(ia)
+    assert get_price(item, invoice_address=ia).gross == Decimal('119.00')
+
+
+@pytest.mark.django_db
+def test_tax_reverse_charge_no_country(item):
+    item.default_price = Decimal('100.00')
+    item.tax_rule = item.event.tax_rules.create(
+        rate=Decimal('19.00'), price_includes_tax=False,
+        eu_reverse_charge=True, home_country=Country('DE')
+    )
+    ia = InvoiceAddress(
+        is_business=True, vat_id="EU1234", vat_id_validated=True,
+    )
+    assert not item.tax_rule.is_reverse_charge(ia)
+    assert get_price(item, invoice_address=ia).gross == Decimal('119.00')
+
+
+@pytest.mark.django_db
+def test_tax_reverse_charge_non_eu_country(item):
+    item.default_price = Decimal('100.00')
+    item.tax_rule = item.event.tax_rules.create(
+        rate=Decimal('19.00'), price_includes_tax=False,
+        eu_reverse_charge=True, home_country=Country('DE')
+    )
+    ia = InvoiceAddress(
+        country=Country('US')
+    )
+    assert not item.tax_rule.is_reverse_charge(ia)
+    assert get_price(item, invoice_address=ia).gross == Decimal('100.00')
+
+
+@pytest.mark.django_db
+def test_tax_reverse_charge_same_country(item):
+    item.default_price = Decimal('100.00')
+    item.tax_rule = item.event.tax_rules.create(
+        rate=Decimal('19.00'), price_includes_tax=False,
+        eu_reverse_charge=True, home_country=Country('DE')
+    )
+    ia = InvoiceAddress(
+        is_business=True, vat_id="EU1234", vat_id_validated=True,
+        country=Country('DE')
+    )
+    assert not item.tax_rule.is_reverse_charge(ia)
+    assert get_price(item, invoice_address=ia).gross == Decimal('119.00')
+
+
+@pytest.mark.django_db
+def test_tax_reverse_charge_consumer(item):
+    item.default_price = Decimal('100.00')
+    item.tax_rule = item.event.tax_rules.create(
+        rate=Decimal('19.00'), price_includes_tax=False,
+        eu_reverse_charge=True, home_country=Country('DE')
+    )
+    ia = InvoiceAddress(
+        is_business=False, country=Country('BE')
+    )
+    assert not item.tax_rule.is_reverse_charge(ia)
+    assert get_price(item, invoice_address=ia).gross == Decimal('119.00')
+
+
+@pytest.mark.django_db
+def test_tax_reverse_charge_invalid_vat_id(item):
+    item.default_price = Decimal('100.00')
+    item.tax_rule = item.event.tax_rules.create(
+        rate=Decimal('19.00'), price_includes_tax=False,
+        eu_reverse_charge=True, home_country=Country('DE')
+    )
+    ia = InvoiceAddress(
+        is_business=True, vat_id="EU1234", vat_id_validated=False,
+        country=Country('BE')
+    )
+    assert not item.tax_rule.is_reverse_charge(ia)
+    assert get_price(item, invoice_address=ia).gross == Decimal('119.00')