Fixes for zugferd standard

app/DataMapper/Tax/BaseRule.php

@@ -333,7 +333,7 @@ class BaseRule implements RuleInterface
     }
 
     public function defaultForeign(): self
-    {
+    {nlog("default foreign");
         if ($this->invoice->client->is_tax_exempt) {
 
             $this->tax_rate1 = 0;

app/Factory/InvoiceItemFactory.php

@@ -73,6 +73,7 @@ class InvoiceItemFactory
             $item->tax_name1 = 'GST';
             $item->tax_rate1 = 10.00;
             $item->type_id = '1';
+            $item->tax_id = '1';
 
             $data[] = $item;
         }
@@ -93,6 +94,7 @@ class InvoiceItemFactory
         $item->tax_name1 = 'GST';
         $item->tax_rate1 = 10.00;
         $item->type_id = '2';
+        $item->tax_id = '2';
 
         $data[] = $item;
 
@@ -127,7 +129,7 @@ class InvoiceItemFactory
             $item->tax_name1 = '';
             $item->tax_rate1 = 0;
             $item->type_id = '1';
-
+            $item->tax_id = '1';
             $data[] = $item;
         }
 

app/Jobs/EDocument/CreateEDocument.php

@@ -88,12 +88,7 @@ class CreateEDocument implements ShouldQueue
                 case "XInvoice-Basic":
 
                 //New implementation now the default 2025-02-04 - requires zugferd_version_two=false to disable
-                if(config('ninja.zugferd_version_two')){
                 $zugferd = (new ZugferdEDocument($this->document))->run();
-                }
-                else {
-                    $zugferd = (new ZugferdEDokument($this->document))->run();
-                }
                 
                     return $this->returnObject ? $zugferd->xdocument : $zugferd->getXml();
                 case "Facturae_3.2":

app/Services/EDocument/Standards/ZugferdEDocument.php

@@ -37,6 +37,11 @@ class ZugferdEDocument extends AbstractService
     private Client $client;
 
     private InvoiceSum | InvoiceSumInclusive $calc;
+
+    private ?string $tax_code = null;
+
+    private ?string $exemption_reason_code = null;
+
     /**
      * __construct
      *
@@ -93,44 +98,87 @@ class ZugferdEDocument extends AbstractService
 
     private function setCustomSurcharges(): self
     {
-        $item = $this->calc->getTaxMap()->first();
+        $item = $this->calc->getTaxMap()->first() ?: ['tax_rate' => 0, 'tax_id' => null];
+
+        $tax_code = $item['tax_id'] ? $this->getTaxType($item["tax_id"] ?? '2') : $this->tax_code;
 
         if($this->document->custom_surcharge1 > 0){
             $surcharge = $this->document->uses_inclusive_taxes ? ($this->document->custom_surcharge1 / (1 + ($item["tax_rate"] / 100))) : $this->document->custom_surcharge1;
-            $this->xdocument->addDocumentAllowanceCharge($surcharge, true, $this->getTaxType($item["tax_id"] ?? '2'), "VAT", $item["tax_rate"]);
+            $this->xdocument->addDocumentAllowanceCharge($surcharge, true, $tax_code, "VAT", $item["tax_rate"]);
         }
 
         if($this->document->custom_surcharge2 > 0){
             $surcharge = $this->document->uses_inclusive_taxes ? ($this->document->custom_surcharge2 / (1 + ($item["tax_rate"] / 100))) : $this->document->custom_surcharge2;
-            $this->xdocument->addDocumentAllowanceCharge($surcharge, true, $this->getTaxType($item["tax_id"] ?? '2'), "VAT", $item["tax_rate"]);
+            $this->xdocument->addDocumentAllowanceCharge($surcharge, true, $tax_code, "VAT", $item["tax_rate"]);
         }
 
         if($this->document->custom_surcharge3 > 0){
             $surcharge = $this->document->uses_inclusive_taxes ? ($this->document->custom_surcharge3 / (1 + ($item["tax_rate"] / 100))) : $this->document->custom_surcharge3;
-            $this->xdocument->addDocumentAllowanceCharge($surcharge, true, $this->getTaxType($item["tax_id"] ?? '2'), "VAT", $item["tax_rate"]);
+            $this->xdocument->addDocumentAllowanceCharge($surcharge, true, $tax_code, "VAT", $item["tax_rate"]);
         }
 
         if($this->document->custom_surcharge4 > 0){
             $surcharge = $this->document->uses_inclusive_taxes ?  ($this->document->custom_surcharge4 / (1 + ($item["tax_rate"] / 100))) : $this->document->custom_surcharge4;
-            $this->xdocument->addDocumentAllowanceCharge($surcharge, true, $this->getTaxType($item["tax_id"] ?? '2'), "VAT", $item["tax_rate"]);
+            $this->xdocument->addDocumentAllowanceCharge($surcharge, true, $tax_code, "VAT", $item["tax_rate"]);
         }
 
         return $this;
     }
     
+    /**
+     * setDocumentTaxes
+     * 
+     * VATEX-EU-143     - Article 143 - Exemptions on importation
+     * VATEX-EU-146     - Article 146 - Exemptions on exportation
+     * VATEX-EU-148     - Article 148 - Exemptions for international transport
+     * VATEX-EU-151     - Article 151 - Exemptions for certain transactions
+     * VATEX-EU-169     - Article 169 - Right of deduction
+     * VATEX-EU-AE      - Reverse charge - VAT to be paid by the recipient
+     * VATEX-EU-D       - Triangulation rule - Intra-EU supply
+     * VATEX-EU-F       - Free export item, tax not charged
+     * VATEX-EU-G       - Export outside the EU
+     * VATEX-EU-IC      - Intra-Community supply
+     * VATEX-EU-O       - Outside scope of tax
+     * VATEX-EU-IC-SC   - Intra-Community supply of services to customer in another member state
+     * VATEX-EU-AE-SC   - Services to customer outside the EU
+     * VATEX-EU-NOT-TAX - Not subject to VAT
+     *
+     * @return self
+     */
     private function setDocumentTaxes(): self
     {
         if ($this->document->total_taxes == 0) {
+            
+            $base_amount = 0;
+            $tax_amount = 0;
+            $tax_rate = 0;
+
+            if($this->tax_code == ZugferdDutyTaxFeeCategories::VAT_REVERSE_CHARGE){ //reverse charge
+                $base_amount = $this->document->amount;
+            }
+
             $this->xdocument->addDocumentTax(
-                ZugferdDutyTaxFeeCategories::EXEMPT_FROM_TAX,
+                $this->tax_code,
                 "VAT",
-                0,
+                $base_amount,
-                0,
+                $tax_amount,
-                0,
+                $tax_rate,
-                ctrans('texts.vat_not_registered'),
+                null,
-                "VATNOTREG"
+                $this->exemption_reason_code
             );
 
+            
+            if ($this->calc->getTotalDiscount() > 0) {
+
+                $this->xdocument->addDocumentAllowanceCharge(
+                    $this->calc->getTotalDiscount(),
+                    false,
+                    $this->tax_code,
+                    "VAT",
+                    0
+                );
+            }
+
             return $this;
         }
 
@@ -165,7 +213,7 @@ class ZugferdEDocument extends AbstractService
                 $this->xdocument->addDocumentAllowanceCharge(
                     round($this->calc->getTotalDiscount() * $ratio, 2),
                     false,
-                    $tax_type,
+                    $this->getTaxType($item["tax_id"] ?? '2'),
                     "VAT",
                     $item["tax_rate"]
                 );
@@ -206,7 +254,27 @@ class ZugferdEDocument extends AbstractService
 
         $this->calc = $this->document->calc();
 
+        $br = new \App\DataMapper\Tax\BaseRule();
+        $eu_states = $br->eu_country_codes;
+
+        $item = $this->document->line_items[0];
+
+        if (!in_array($this->document->client->country->iso_3166_2, $eu_states)) {
+            $this->tax_code = ZugferdDutyTaxFeeCategories::FREE_EXPORT_ITEM_TAX_NOT_CHARGED;
+            $exemption_reason_code = "VATEX-EU-G";
+        } elseif ($this->client->is_tax_exempt || $item->tax_id == '5' || $item->tax_id == '8') {
+            $this->tax_code =  ZugferdDutyTaxFeeCategories::EXEMPT_FROM_TAX;
+            $this->exemption_reason_code = "VATEX-EU-NOT-TAX";
+        } elseif ($item->tax_id == '9') { //reverse charge
+            $this->tax_code = ZugferdDutyTaxFeeCategories::VAT_REVERSE_CHARGE;
+            $this->exemption_reason_code = "VATEX-EU-AE";
+        } elseif ($item->tax_id == '10') { //intra-community
+            $this->tax_code = ZugferdDutyTaxFeeCategories::VAT_EXEMPT_FOR_EEA_INTRACOMMUNITY_SUPPLY_OF_GOODS_AND_SERVICES;
+            $this->exemption_reason_code = "VATEX-EU-IC";
+        }
+
         return $this;
+
     }
 
     private function setDocumentSummation(): self
@@ -470,10 +538,7 @@ class ZugferdEDocument extends AbstractService
 
     private function getDocumentLevelTaxRegistration(): string
     {
-        $items = $this->document->line_items;
+        return strlen($this->client->vat_number ?? '') > 1 ? "VA" : "FC";
-        $tax_id = $items[0]->tax_id ?? '1';
-        return $this->getTaxType($tax_id);
-
     }
 
     private function getTaxType(string $tax_id): string
@@ -513,7 +578,7 @@ class ZugferdEDocument extends AbstractService
             if ((in_array($this->company->country()->iso_3166_2, $eu_states) && in_array($this->client->country->iso_3166_2, $eu_states)) && $this->company->country()->iso_3166_2 != $this->client->country->iso_3166_2) {
                 $tax_type = ZugferdDutyTaxFeeCategories::VAT_EXEMPT_FOR_EEA_INTRACOMMUNITY_SUPPLY_OF_GOODS_AND_SERVICES;
             } elseif (!in_array($this->document->client->country->iso_3166_2, $eu_states)) {
-                $tax_type = ZugferdDutyTaxFeeCategories::SERVICE_OUTSIDE_SCOPE_OF_TAX;
+                $tax_type = ZugferdDutyTaxFeeCategories::FREE_EXPORT_ITEM_TAX_NOT_CHARGED;
             } elseif ($this->document->client->country->iso_3166_2 == "ES-CN") {
                 $tax_type = ZugferdDutyTaxFeeCategories::CANARY_ISLANDS_GENERAL_INDIRECT_TAX;
             } elseif (in_array($this->document->client->country->iso_3166_2, ["ES-CE", "ES-ML"])) {

tests/Integration/Einvoice/ZugferdTest.php

@@ -198,6 +198,69 @@ class ZugferdTest extends TestCase
         return compact('company', 'client', 'invoice');
     }
 
+
+
+    public function testDeToNlReverseTax()
+    {
+        
+        $scenario = [
+            'company_vat' => 'DE923356489',
+            'company_country' => 'DE',
+            'client_country' => 'NL',
+            'client_vat' => 'NL808436332B01',
+            'classification' => 'business',
+            'has_valid_vat' => true,
+            'over_threshold' => true,
+            'legal_entity_id' => 290868,
+        ];
+
+        $data = $this->setupTestData($scenario);
+
+        $invoice = $data['invoice'];
+
+        $repo = new InvoiceRepository();
+
+        foreach($this->inclusive_scenarios as $scenario){
+
+            $invoice_data = json_decode($scenario, true);
+
+            $line_items = $invoice_data['line_items'];
+
+            foreach ($line_items as &$item) {
+                $item['tax_rate1'] = 0;
+                $item['tax_name1'] = '';
+                $item['tax_id'] = '9';
+            }
+            unset($item);
+
+            $invoice_data['line_items'] = array_values($line_items);
+
+            $invoice_data['uses_inclusive_taxes'] = false;
+
+            $invoice = $repo->save($invoice_data, $invoice);
+            $invoice = $invoice->calc()->getInvoice();
+
+            $xml = $invoice->service()->getEInvoice();
+
+            $validator = new \App\Services\EDocument\Standards\Validation\XsltDocumentValidator($xml);
+            $validator->setStyleSheets([$this->zug_16931]);
+            $validator->setXsd('/Services/EDocument/Standards/Validation/Zugferd/Schema/XSD/CrossIndustryInvoice_100pD22B.xsd');
+            $validator->validate();
+
+            if (count($validator->getErrors()) > 0) {
+            
+                nlog($invoice->withoutRelations()->toArray());
+                nlog($xml);
+                nlog($validator->getErrors());
+            }
+
+            $this->assertCount(0, $validator->getErrors());
+
+
+        }
+    }
+
+
     public function testInclusiveScenarios()
     {
         
@@ -232,7 +295,7 @@ class ZugferdTest extends TestCase
 
             if (count($validator->getErrors()) > 0) {
             
-                nlog($invoice->toArray());
+                nlog($invoice->withoutRelations()->toArray());
                 nlog($xml);
                 nlog($validator->getErrors());
             }