Allow country specific tax rules (#1714)

src/tests/base/test_orders.py

@@ -1,3 +1,4 @@
+import json
 from datetime import datetime, timedelta
 from decimal import Decimal
 
@@ -1442,6 +1443,68 @@ class OrderChangeManagerTests(TestCase):
         self.ocm.commit()
         assert self.order.invoices.count() == 1
 
+    @classscope(attr='o')
+    def test_recalculate_country_rate(self):
+        self.event.settings.set('tax_rate_default', self.tr19.pk)
+        prov = self.ocm._get_payment_provider()
+        prov.settings.set('_fee_abs', Decimal('0.30'))
+        self.ocm._recalculate_total_and_payment_fee()
+
+        assert self.order.total == Decimal('46.30')
+        fee = self.order.fees.get(fee_type=OrderFee.FEE_TYPE_PAYMENT)
+        assert fee.value == prov.calculate_fee(self.order.total)
+        assert fee.tax_rate == Decimal('19.00')
+        assert fee.tax_value == Decimal('0.05')
+
+        self.ocm = OrderChangeManager(self.order, None)
+
+        self._enable_reverse_charge()
+        self.tr7.custom_rules = json.dumps([
+            {'country': 'AT', 'address_type': '', 'action': 'vat', 'rate': '100.00'}
+        ])
+        self.tr7.save()
+
+        self.ocm.recalculate_taxes(keep='net')
+        self.ocm.commit()
+        ops = list(self.order.positions.all())
+        for op in ops:
+            assert op.price == Decimal('43.00')
+            assert op.tax_value == Decimal('21.50')
+            assert op.tax_rate == Decimal('100.00')
+
+        assert self.order.total == Decimal('86.00') + fee.value
+
+    @classscope(attr='o')
+    def test_recalculate_country_rate_keep_gross(self):
+        self.event.settings.set('tax_rate_default', self.tr19.pk)
+        prov = self.ocm._get_payment_provider()
+        prov.settings.set('_fee_abs', Decimal('0.30'))
+        self.ocm._recalculate_total_and_payment_fee()
+
+        assert self.order.total == Decimal('46.30')
+        fee = self.order.fees.get(fee_type=OrderFee.FEE_TYPE_PAYMENT)
+        assert fee.value == prov.calculate_fee(self.order.total)
+        assert fee.tax_rate == Decimal('19.00')
+        assert fee.tax_value == Decimal('0.05')
+
+        self.ocm = OrderChangeManager(self.order, None)
+
+        self._enable_reverse_charge()
+        self.tr7.custom_rules = json.dumps([
+            {'country': 'AT', 'address_type': '', 'action': 'vat', 'rate': '100.00'}
+        ])
+        self.tr7.save()
+
+        self.ocm.recalculate_taxes(keep='gross')
+        self.ocm.commit()
+        ops = list(self.order.positions.all())
+        for op in ops:
+            assert op.price == Decimal('23.00')
+            assert op.tax_value == Decimal('11.50')
+            assert op.tax_rate == Decimal('100.00')
+
+        assert self.order.total == Decimal('46.00') + fee.value
+
     @classscope(attr='o')
     def test_recalculate_reverse_charge(self):
         self.event.settings.set('tax_rate_default', self.tr19.pk)
@@ -2305,6 +2368,27 @@ class OrderChangeManagerTests(TestCase):
         assert nop.tax_rate == Decimal('0.00')
         assert nop.tax_value == Decimal('0.00')
 
+    @classscope(attr='o')
+    def test_change_taxrate_to_country_specific(self):
+        self.tr19.eu_reverse_charge = True
+        self.tr19.custom_rules = json.dumps([
+            {'country': 'AT', 'address_type': '', 'action': 'vat', 'rate': '100.00'}
+        ])
+        self.tr19.save()
+        InvoiceAddress.objects.create(
+            order=self.order, is_business=True, vat_id='ATU1234567', vat_id_validated=True,
+            country=Country('AT')
+        )
+
+        self.ocm.change_tax_rule(self.op1, self.tr19)
+        self.ocm.commit()
+        self.order.refresh_from_db()
+        nop = self.order.positions.first()
+        assert nop.price == Decimal('23.00')
+        assert nop.tax_rule == self.tr19
+        assert nop.tax_rate == Decimal('100.00')
+        assert nop.tax_value == Decimal('19.33')
+
     @classscope(attr='o')
     def test_change_taxrate_from_reverse_charge(self):
         self.tr7.eu_reverse_charge = True

src/tests/base/test_pricing.py

@@ -1,3 +1,4 @@
+import json
 from decimal import Decimal
 
 import pytest
@@ -325,3 +326,35 @@ def test_tax_reverse_charge_invalid_vat_id(item):
     )
     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_country_specific_rule_net_based(item):
+    item.default_price = Decimal('100.00')
+    item.tax_rule = item.event.tax_rules.create(
+        rate=Decimal('19.00'), price_includes_tax=False,
+        custom_rules=json.dumps([
+            {'country': 'BE', 'address_type': '', 'action': 'vat', 'rate': '100.00'}
+        ])
+    )
+    ia = InvoiceAddress(
+        is_business=True, vat_id="EU1234", vat_id_validated=True,
+        country=Country('BE')
+    )
+    assert get_price(item, invoice_address=ia).gross == Decimal('200.00')
+
+
+@pytest.mark.django_db
+def test_country_specific_rule_gross_based(item):
+    item.default_price = Decimal('100.00')
+    item.tax_rule = item.event.tax_rules.create(
+        rate=Decimal('19.00'), price_includes_tax=True,
+        custom_rules=json.dumps([
+            {'country': 'BE', 'address_type': '', 'action': 'vat', 'rate': '100.00'}
+        ])
+    )
+    ia = InvoiceAddress(
+        is_business=True, vat_id="EU1234", vat_id_validated=True,
+        country=Country('BE')
+    )
+    assert get_price(item, invoice_address=ia).gross == Decimal('168.06')

src/tests/base/test_taxrules.py

@@ -53,7 +53,7 @@ def test_reverse_charge_no_address(event):
         rate=Decimal('10.00'), price_includes_tax=False
     )
     assert not tr.is_reverse_charge(None)
-    assert tr.tax_applicable(None)
+    assert tr._tax_applicable(None)
 
 
 @pytest.mark.django_db
@@ -65,7 +65,8 @@ def test_reverse_charge_no_country(event):
     ia = InvoiceAddress(
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
 
 
 @pytest.mark.django_db
@@ -79,7 +80,8 @@ def test_reverse_charge_individual_same_country(event):
         country=Country('DE')
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
 
 
 @pytest.mark.django_db
@@ -93,7 +95,8 @@ def test_reverse_charge_individual_eu(event):
         country=Country('AT')
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
 
 
 @pytest.mark.django_db
@@ -107,7 +110,8 @@ def test_reverse_charge_individual_3rdc(event):
         country=Country('US')
     )
     assert not tr.is_reverse_charge(ia)
-    assert not tr.tax_applicable(ia)
+    assert not tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('0.00')
 
 
 @pytest.mark.django_db
@@ -121,7 +125,8 @@ def test_reverse_charge_business_same_country(event):
         country=Country('DE')
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
 
 
 @pytest.mark.django_db
@@ -135,7 +140,8 @@ def test_reverse_charge_business_eu(event):
         country=Country('AT')
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
 
 
 @pytest.mark.django_db
@@ -149,7 +155,8 @@ def test_reverse_charge_business_3rdc(event):
         country=Country('US')
     )
     assert not tr.is_reverse_charge(ia)
-    assert not tr.tax_applicable(ia)
+    assert not tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('0.00')
 
 
 @pytest.mark.django_db
@@ -165,7 +172,8 @@ def test_reverse_charge_valid_vat_id_business_same_country(event):
         vat_id_validated=True
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
 
 
 @pytest.mark.django_db
@@ -181,7 +189,8 @@ def test_reverse_charge_valid_vat_id_business_eu(event):
         country=Country('AT')
     )
     assert tr.is_reverse_charge(ia)
-    assert not tr.tax_applicable(ia)
+    assert not tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('0.00')
 
 
 @pytest.mark.django_db
@@ -197,7 +206,8 @@ def test_reverse_charge_valid_vat_id_business_3rdc(event):
         vat_id_validated=True
     )
     assert not tr.is_reverse_charge(ia)
-    assert not tr.tax_applicable(ia)
+    assert not tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('0.00')
 
 
 @pytest.mark.django_db
@@ -213,7 +223,8 @@ def test_reverse_charge_disabled(event):
         country=Country('AT')
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
 
 
 @pytest.mark.django_db
@@ -232,7 +243,8 @@ def test_custom_rules_override(event):
         country=Country('AT')
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
 
 
 @pytest.mark.django_db
@@ -252,7 +264,8 @@ def test_custom_rules_in_order(event):
         country=Country('AT')
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
 
 
 @pytest.mark.django_db
@@ -269,7 +282,8 @@ def test_custom_rules_any_country(event):
         country=Country('AT')
     )
     assert not tr.is_reverse_charge(ia)
-    assert not tr.tax_applicable(ia)
+    assert not tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('0.00')
 
 
 @pytest.mark.django_db
@@ -286,13 +300,14 @@ def test_custom_rules_eu_country(event):
         country=Country('AT')
     )
     assert not tr.is_reverse_charge(ia)
-    assert not tr.tax_applicable(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_applicable(ia)
 
 
 @pytest.mark.django_db
@@ -309,13 +324,15 @@ def test_custom_rules_specific_country(event):
         country=Country('AT')
     )
     assert not tr.is_reverse_charge(ia)
-    assert not tr.tax_applicable(ia)
+    assert not tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('0.00')
     ia = InvoiceAddress(
         is_business=True,
         country=Country('DE')
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
 
 
 @pytest.mark.django_db
@@ -332,13 +349,15 @@ def test_custom_rules_individual(event):
         country=Country('AT')
     )
     assert not tr.is_reverse_charge(ia)
-    assert not tr.tax_applicable(ia)
+    assert not tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('0.00')
     ia = InvoiceAddress(
         is_business=True,
         country=Country('DE')
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
 
 
 @pytest.mark.django_db
@@ -355,13 +374,15 @@ def test_custom_rules_business(event):
         country=Country('AT')
     )
     assert not tr.is_reverse_charge(ia)
-    assert not tr.tax_applicable(ia)
+    assert not tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('0.00')
     ia = InvoiceAddress(
         is_business=False,
         country=Country('DE')
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
 
 
 @pytest.mark.django_db
@@ -378,7 +399,8 @@ def test_custom_rules_vat_id(event):
         country=Country('AT')
     )
     assert not tr.is_reverse_charge(ia)
-    assert tr.tax_applicable(ia)
+    assert tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('10.00')
     ia = InvoiceAddress(
         is_business=True,
         country=Country('DE'),
@@ -386,4 +408,32 @@ def test_custom_rules_vat_id(event):
         vat_id_validated=True
     )
     assert tr.is_reverse_charge(ia)
-    assert not tr.tax_applicable(ia)
+    assert not tr._tax_applicable(ia)
+    assert tr.tax_rate_for(ia) == Decimal('0.00')
+
+
+@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')
+    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)