Files
pretix_original/src/tests/base/test_pricing.py
Raphael Michel 56338be13e Tax rules and reverse charge (#559)
Tax rules and reverse charge
2017-08-23 13:13:16 +03:00

328 lines
11 KiB
Python

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
from pretix.base.models.items import SubEventItem, SubEventItemVariation
from pretix.base.services.pricing import get_price
@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.fixture
def item(event):
return event.items.create(name='Ticket', default_price=Decimal('23.00'))
@pytest.fixture
def variation(item):
return item.variations.create(value='Premium', default_price=None)
@pytest.fixture
def voucher(event):
return event.vouchers.create()
@pytest.fixture
def subevent(event):
event.has_subevents = True
event.save()
return event.subevents.create(name='Foobar', date_from=now())
@pytest.mark.django_db
def test_base_item_default(item):
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).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).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).gross == Decimal('24.00')
@pytest.mark.django_db
def test_variation_with_default_item_price(item, variation):
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).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).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).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).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).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).gross == Decimal('26.00')
@pytest.mark.django_db
def test_voucher_no_override(item, subevent, voucher):
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).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).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).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')).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')).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')).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')).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')).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')).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').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).gross == Decimal('42.00')
@pytest.mark.django_db
def test_free_price_limit(item):
item.free_price = True
with pytest.raises(ValueError):
get_price(item, custom_price=Decimal('200000000'))
@pytest.mark.django_db
def test_free_price_net(item):
item.free_price = True
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')