555 lines
16 KiB
PHP
555 lines
16 KiB
PHP
<?php
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/**
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* Invoice Ninja (https://invoiceninja.com).
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*
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* @link https://github.com/invoiceninja/invoiceninja source repository
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*
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* @copyright Copyright (c) 2025. Invoice Ninja LLC (https://invoiceninja.com)
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*
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* @license https://www.elastic.co/licensing/elastic-license
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*/
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namespace App\Helpers\Invoice;
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use App\Models\Quote;
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use App\Utils\Number;
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use App\Models\Client;
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use App\Models\Credit;
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use App\Models\Vendor;
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use App\Models\Invoice;
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use App\Models\PurchaseOrder;
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use App\Models\RecurringQuote;
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use App\Models\RecurringInvoice;
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use App\DataMapper\Tax\RuleInterface;
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use App\Utils\Traits\NumberFormatter;
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class InvoiceItemSumInclusive
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{
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use NumberFormatter;
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use Discounter;
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use Taxer;
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//@phpstan-ignore-next-line
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private array $eu_tax_jurisdictions = [
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'AT', // Austria
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'BE', // Belgium
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'BG', // Bulgaria
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'CY', // Cyprus
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'CZ', // Czech Republic
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'DE', // Germany
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'DK', // Denmark
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'EE', // Estonia
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'ES', // Spain
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'FI', // Finland
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'FR', // France
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'GR', // Greece
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'HR', // Croatia
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'HU', // Hungary
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'IE', // Ireland
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'IT', // Italy
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'LT', // Lithuania
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'LU', // Luxembourg
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'LV', // Latvia
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'MT', // Malta
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'NL', // Netherlands
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'PL', // Poland
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'PT', // Portugal
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'RO', // Romania
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'SE', // Sweden
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'SI', // Slovenia
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'SK', // Slovakia
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];
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private array $tax_jurisdictions = [
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'AT', // Austria
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'BE', // Belgium
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'BG', // Bulgaria
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'CY', // Cyprus
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'CZ', // Czech Republic
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'DE', // Germany
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'DK', // Denmark
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'EE', // Estonia
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'ES', // Spain
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'FI', // Finland
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'FR', // France
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'GR', // Greece
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'HR', // Croatia
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'HU', // Hungary
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'IE', // Ireland
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'IT', // Italy
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'LT', // Lithuania
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'LU', // Luxembourg
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'LV', // Latvia
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'MT', // Malta
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'NL', // Netherlands
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'PL', // Poland
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'PT', // Portugal
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'RO', // Romania
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'SE', // Sweden
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'SI', // Slovenia
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'SK', // Slovakia
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'US', // USA
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'AU', // Australia
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];
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protected RecurringInvoice | Invoice | Quote | Credit | PurchaseOrder | RecurringQuote $invoice;
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private \App\Models\Currency $currency;
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private $total_taxes;
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/** @phpstan-ignore-next-line */
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private $item;
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private $line_items;
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private $sub_total;
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private $tax_collection;
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private $custom_surcharge_map;
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private bool $calc_tax = false;
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private $total_discount;
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private Client | Vendor $client;
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private RuleInterface $rule;
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public function __construct(RecurringInvoice | Invoice | Quote | Credit | PurchaseOrder | RecurringQuote $invoice)
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{
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$this->tax_collection = collect([]);
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$this->custom_surcharge_map = collect([]);
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$this->total_discount = 0;
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$this->invoice = $invoice;
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$this->client = $invoice->client ?? $invoice->vendor;
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if ($this->invoice->client) {
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$this->currency = $this->invoice->client->currency();
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$this->shouldCalculateTax();
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} else {
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$this->currency = $this->invoice->vendor->currency();
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}
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$this->line_items = [];
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}
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public function process()
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{
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if (!$this->invoice->line_items || ! is_iterable($this->invoice->line_items) || count($this->invoice->line_items) == 0) {
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return $this;
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}
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$this->calcLineItems()->getPeppolSurchargeTaxes();
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return $this;
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}
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private function calcLineItems()
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{
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foreach ($this->invoice->line_items as $this->item) {
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$this->sumLineItem()
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->setDiscount()
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->calcTaxes()
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->push();
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}
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return $this;
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}
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private function push()
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{
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$this->sub_total += $this->getLineTotal();
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$this->line_items[] = $this->item;
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return $this;
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}
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private function sumLineItem()
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{
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$this->setLineTotal($this->item->cost * $this->item->quantity);
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return $this;
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}
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private function setDiscount()
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{
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if ($this->invoice->is_amount_discount) {
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$this->setLineTotal($this->getLineTotal() - $this->formatValue($this->item->discount, $this->currency->precision));
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$this->total_discount += $this->item->discount;
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} else {
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$this->setLineTotal($this->getLineTotal() - $this->formatValue(($this->item->line_total * ($this->item->discount / 100)), $this->currency->precision));
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$this->total_discount += ($this->item->line_total * ($this->item->discount / 100));
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}
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$this->item->is_amount_discount = $this->invoice->is_amount_discount;
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return $this;
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}
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/**
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* Attempts to calculate taxes based on the clients location
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*
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* @return self
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*/
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private function calcTaxesAutomatically(): self
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{
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$this->rule->tax($this->item);
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$precision = strlen(substr(strrchr($this->rule->tax_rate1, "."), 1));
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$this->item->tax_name1 = $this->rule->tax_name1;
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$this->item->tax_rate1 = round($this->rule->tax_rate1, $precision);
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$precision = strlen(substr(strrchr($this->rule->tax_rate2, "."), 1));
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$this->item->tax_name2 = $this->rule->tax_name2;
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$this->item->tax_rate2 = round($this->rule->tax_rate2, $precision);
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$precision = strlen(substr(strrchr($this->rule->tax_rate3, "."), 1));
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$this->item->tax_name3 = $this->rule->tax_name3;
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$this->item->tax_rate3 = round($this->rule->tax_rate3, $precision);
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$this->invoice->tax_name1 = '';
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$this->invoice->tax_rate1 = 0;
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$this->invoice->tax_name2 = '';
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$this->invoice->tax_rate2 = 0;
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$this->invoice->tax_name3 = '';
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$this->invoice->tax_rate3 = 0;
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return $this;
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}
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/**
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* Taxes effect the line totals and item costs. we decrement both on
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* application of inclusive tax rates.
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*/
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private function calcTaxes()
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{
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if ($this->calc_tax) {
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$this->calcTaxesAutomatically();
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}
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if ($this->client->is_tax_exempt) {
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$this->item->tax_rate1 = 0;
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$this->item->tax_rate2 = 0;
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$this->item->tax_rate3 = 0;
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$this->item->tax_name1 = '';
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$this->item->tax_name2 = '';
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$this->item->tax_name3 = '';
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}
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$item_tax = 0;
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$amount = $this->item->line_total - ($this->item->line_total * ($this->invoice->discount / 100));
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/** @var float $item_tax_rate1_total */
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$item_tax_rate1_total = $this->calcInclusiveLineTax($this->item->tax_rate1, $amount);
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/** @var float $item_tax */
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$item_tax += $this->formatValue($item_tax_rate1_total, $this->currency->precision);
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if (strlen($this->item->tax_name1) > 1) {
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$this->groupTax($this->item->tax_name1, $this->item->tax_rate1, $item_tax_rate1_total, $amount, $this->item->tax_id ?? '1');
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}
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$item_tax_rate2_total = $this->calcInclusiveLineTax($this->item->tax_rate2, $amount);
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$item_tax += $this->formatValue($item_tax_rate2_total, $this->currency->precision);
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if (strlen($this->item->tax_name2) > 1) {
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$this->groupTax($this->item->tax_name2, $this->item->tax_rate2, $item_tax_rate2_total, $amount, $this->item->tax_id ?? '1');
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}
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$item_tax_rate3_total = $this->calcInclusiveLineTax($this->item->tax_rate3, $amount);
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$item_tax += $this->formatValue($item_tax_rate3_total, $this->currency->precision);
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if (strlen($this->item->tax_name3) > 1) {
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$this->groupTax($this->item->tax_name3, $this->item->tax_rate3, $item_tax_rate3_total, $amount, $this->item->tax_id ?? '1');
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}
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$this->item->tax_amount = $this->formatValue($item_tax, $this->currency->precision);
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try {
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$this->item->net_cost = round(($amount - $this->item->tax_amount) / $this->item->quantity, $this->currency->precision);
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} catch (\DivisionByZeroError $e) {
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$this->item->net_cost = $this->item->cost;
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}
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$this->setTotalTaxes($this->formatValue($item_tax, $this->currency->precision));
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return $this;
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}
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private function getPeppolSurchargeTaxes(): self
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{
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if (!$this->client->getSetting('enable_e_invoice')) {
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return $this;
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}
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$this->custom_surcharge_map = collect([]);
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collect($this->invoice->line_items)
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->flatMap(function ($item) {
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return collect([1, 2, 3])
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->map(fn ($i) => [
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'name' => $item->{"tax_name{$i}"} ?? '',
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'percentage' => $item->{"tax_rate{$i}"} ?? 0,
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'tax_id' => $item->tax_id ?? '1',
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])
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->filter(fn ($tax) => strlen($tax['name']) > 1);
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})
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->unique(fn ($tax) => $tax['percentage'] . '_' . $tax['name'])
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->values()
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->each(function ($tax) {
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$tax_component = 0;
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if ($this->invoice->custom_surcharge1) {
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$tax_component += round($this->invoice->custom_surcharge1 - ($this->invoice->custom_surcharge1 / (1 + ($tax['percentage'] / 100))), 2);
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$this->setCustomSurchargeNetMap(['custom_surcharge1' => round($this->invoice->custom_surcharge1 / (1 + ($tax['percentage'] / 100)), 2)]);
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}
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if ($this->invoice->custom_surcharge2) {
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$tax_component += round($this->invoice->custom_surcharge2 - ($this->invoice->custom_surcharge2 / (1 + ($tax['percentage'] / 100))), 2);
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$this->setCustomSurchargeNetMap(['custom_surcharge2' => round($this->invoice->custom_surcharge2 / (1 + ($tax['percentage'] / 100)), 2)]);
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}
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if ($this->invoice->custom_surcharge3) {
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$tax_component += round($this->invoice->custom_surcharge3 - ($this->invoice->custom_surcharge3 / (1 + ($tax['percentage'] / 100))), 2);
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$this->setCustomSurchargeNetMap(['custom_surcharge3' => round($this->invoice->custom_surcharge3 / (1 + ($tax['percentage'] / 100)), 2)]);
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}
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if ($this->invoice->custom_surcharge4) {
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$tax_component += round($this->invoice->custom_surcharge4 - ($this->invoice->custom_surcharge4 / (1 + ($tax['percentage'] / 100))), 2);
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$this->setCustomSurchargeNetMap(['custom_surcharge4' => round($this->invoice->custom_surcharge4 / (1 + ($tax['percentage'] / 100)), 2)]);
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}
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$amount = $this->invoice->custom_surcharge4 + $this->invoice->custom_surcharge3 + $this->invoice->custom_surcharge2 + $this->invoice->custom_surcharge1;
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if ($tax_component > 0) {
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$this->groupTax($tax['name'], $tax['percentage'], $tax_component, $amount, $tax['tax_id']);
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}
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});
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return $this;
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}
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private function setCustomSurchargeNetMap(array $surcharge): self
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{
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$this->custom_surcharge_map->push($surcharge);
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return $this;
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}
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public function getCustomSurchargeNetMap()
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{
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return $this->custom_surcharge_map;
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}
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private function groupTax($tax_name, $tax_rate, $tax_total, $amount, $tax_id = '')
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{
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$group_tax = [];
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$key = str_replace(' ', '', $tax_name.$tax_rate);
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//Handles an edge case where a blank line is entered.
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if ($tax_rate > 0 && $amount == 0) {
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return;
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}
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$group_tax = ['key' => $key, 'total' => $tax_total, 'tax_name' => $tax_name.' '.Number::formatValueNoTrailingZeroes(floatval($tax_rate), $this->client).'%', 'tax_id' => $tax_id, 'tax_rate' => $tax_rate, 'base_amount' => $tax_rate > 0 ? round($amount / (1 + ($tax_rate / 100)), 2) : $amount];
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$this->tax_collection->push(collect($group_tax));
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}
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public function getTotalDiscount()
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{
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return $this->total_discount;
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}
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public function getTotalTaxes()
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{
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return $this->total_taxes;
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}
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public function setTotalTaxes($total)
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{
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$this->total_taxes = $total;
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return $this;
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}
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public function setLineTotal($total)
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{
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$this->item->gross_line_total = round(($total + 0.000000000000004), 2);
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$this->item->line_total = round(($total + 0.000000000000004), 2);
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return $this;
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}
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public function getLineTotal()
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{
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return $this->item->line_total;
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}
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public function getGrossLineTotal()
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{
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return $this->item->line_total;
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}
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public function getLineItems()
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{
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return $this->line_items;
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}
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public function getGroupedTaxes()
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{
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return $this->tax_collection;
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}
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public function setGroupedTaxes($group_taxes)
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{
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$this->tax_collection = $group_taxes;
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return $this;
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}
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public function getSubTotal()
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{
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return $this->sub_total;
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}
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public function getGrossSubTotal()
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{
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return $this->sub_total;
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}
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public function setSubTotal($value)
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{
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$this->sub_total = $value;
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return $this;
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}
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/**
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* Invoice Amount Discount.
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*
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* The problem, when calculating invoice level discounts,
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* the tax collected changes.
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*
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* We need to synthetically reduce the line_total amounts
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* and recalculate the taxes and then pass back
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* the updated map
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*/
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public function calcTaxesWithAmountDiscount()
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{
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$this->setGroupedTaxes(collect([]));
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foreach ($this->line_items as $this->item) {
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if ($this->sub_total == 0) {
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$amount = $this->item->line_total;
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} else {
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$amount = $this->item->line_total - ($this->invoice->discount * ($this->item->line_total / $this->sub_total));
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}
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$item_tax = 0;
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$item_tax_rate1_total = $this->calcInclusiveLineTax($this->item->tax_rate1, $amount);
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$item_tax += $item_tax_rate1_total;
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if ($item_tax_rate1_total != 0) {
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$this->groupTax($this->item->tax_name1, $this->item->tax_rate1, $item_tax_rate1_total, $amount, $this->item->tax_id ?? '1');
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}
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$item_tax_rate2_total = $this->calcInclusiveLineTax($this->item->tax_rate2, $amount);
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$item_tax += $item_tax_rate2_total;
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if ($item_tax_rate2_total != 0) {
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$this->groupTax($this->item->tax_name2, $this->item->tax_rate2, $item_tax_rate2_total, $amount, $this->item->tax_id) ?? '1';
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}
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$item_tax_rate3_total = $this->calcInclusiveLineTax($this->item->tax_rate3, $amount);
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$item_tax += $item_tax_rate3_total;
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if ($item_tax_rate3_total != 0) {
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$this->groupTax($this->item->tax_name3, $this->item->tax_rate3, $item_tax_rate3_total, $amount, $this->item->tax_id) ?? '1';
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}
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$this->setTotalTaxes($this->getTotalTaxes() + $item_tax);
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$this->item->gross_line_total = $this->getLineTotal();
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$this->item->tax_amount = $item_tax;
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try {
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$this->item->net_cost = round($amount * (100 / (100 + ($this->item->tax_rate1 + $this->item->tax_rate2 + $this->item->tax_rate3))) / $this->item->quantity, $this->currency->precision + 1);
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$this->item->net_cost = round($this->item->net_cost, $this->currency->precision);
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} catch (\DivisionByZeroError $e) {
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$this->item->net_cost = $this->item->cost;
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}
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}
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$this->getPeppolSurchargeTaxes();
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return $this;
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}
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private function shouldCalculateTax(): self
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{
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if (!$this->invoice->company?->calculate_taxes || $this->invoice->company->account->isFreeHostedClient()) {//@phpstan-ignore-line
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$this->calc_tax = false;
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return $this;
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}
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if (in_array($this->client->company->country()->iso_3166_2, $this->tax_jurisdictions)) { //only calculate for supported tax jurisdictions
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$class = "App\DataMapper\Tax\\".$this->client->company->country()->iso_3166_2."\\Rule";
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$this->rule = new $class();
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if ($this->rule->regionWithNoTaxCoverage($this->client->country->iso_3166_2 ?? false)) {
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return $this;
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}
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$this->rule
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->setEntity($this->invoice)
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->init();
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$this->calc_tax = $this->rule->shouldCalcTax();
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return $this;
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}
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return $this;
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}
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}
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