Add support for custom taxation rules

src/tests/base/test_taxrules.py

@@ -0,0 +1,387 @@
+import json
+from decimal import Decimal
+
+import pytest
+from django.utils.timezone import now
+from django_countries.fields import Country
+
+from pretix.base.models import Event, InvoiceAddress, Organizer, TaxRule
+
+
+@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()
+    )
+    return 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)
+
+
+@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)
+
+
+@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)
+
+
+@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)
+
+
+@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)
+
+
+@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)
+
+
+@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)
+
+
+@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)
+
+
+@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)
+
+
+@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)
+
+
+@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)
+
+
+@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)
+
+
+@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)
+
+
+@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)
+
+
+@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)
+    ia = InvoiceAddress(
+        is_business=True,
+        country=Country('US')
+    )
+    assert not tr.is_reverse_charge(ia)
+    assert tr.tax_applicable(ia)
+
+
+@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)
+    ia = InvoiceAddress(
+        is_business=True,
+        country=Country('DE')
+    )
+    assert not tr.is_reverse_charge(ia)
+    assert tr.tax_applicable(ia)
+
+
+@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)
+    ia = InvoiceAddress(
+        is_business=True,
+        country=Country('DE')
+    )
+    assert not tr.is_reverse_charge(ia)
+    assert tr.tax_applicable(ia)
+
+
+@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)
+    ia = InvoiceAddress(
+        is_business=False,
+        country=Country('DE')
+    )
+    assert not tr.is_reverse_charge(ia)
+    assert tr.tax_applicable(ia)
+
+
+@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)
+    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)

src/tests/presale/test_checkout.py

@@ -1,4 +1,5 @@
 import datetime
+import json
 import os
 from datetime import timedelta
 from decimal import Decimal
@@ -415,6 +416,51 @@ class CheckoutTestCase(TestCase):
         ia = InvoiceAddress.objects.get(pk=self.client.session['carts'][self.session_key].get('invoice_address'))
         assert not ia.vat_id_validated
 
+    def test_custom_tax_rules(self):
+        self.tr19.custom_rules = json.dumps([
+            {'country': 'AT', 'address_type': '', 'action': 'vat'},
+            {'country': 'ZZ', 'address_type': '', 'action': 'reverse'},
+        ])
+        self.tr19.save()
+        self.event.settings.invoice_address_vatid = True
+
+        cr1 = CartPosition.objects.create(
+            event=self.event, cart_id=self.session_key, item=self.ticket,
+            price=23, expires=now() + timedelta(minutes=10)
+        )
+
+        with mock.patch('vat_moss.id.validate') as mock_validate:
+            mock_validate.return_value = ('AT', 'AT123456', 'Foo')
+            self.client.post('/%s/%s/checkout/questions/' % (self.orga.slug, self.event.slug), {
+                'is_business': 'business',
+                'company': 'Foo',
+                'name': 'Bar',
+                'street': 'Baz',
+                'zipcode': '12345',
+                'city': 'Here',
+                'country': 'AT',
+                'vat_id': 'AT123456',
+                'email': 'admin@localhost'
+            }, follow=True)
+
+        cr1.refresh_from_db()
+        assert cr1.price == Decimal('23.00')
+
+        self.client.post('/%s/%s/checkout/questions/' % (self.orga.slug, self.event.slug), {
+            'is_business': 'business',
+            'company': 'Foo',
+            'name': 'Bar',
+            'street': 'Baz',
+            'zipcode': '12345',
+            'city': 'Here',
+            'country': 'DE',
+            'vat_id': 'DE123456',
+            'email': 'admin@localhost'
+        }, follow=True)
+
+        cr1.refresh_from_db()
+        assert cr1.price == Decimal('19.33')
+
     def test_question_file_upload(self):
         q1 = Question.objects.create(
             event=self.event, question='Student ID', type=Question.TYPE_FILE,