allowed recalculate tax only for payable invoices, updated rake task

app/models/invoice.rb

@@ -119,6 +119,7 @@ def deposit
 
   def recalculate_vat_rate
     return if billing_profile_id == billing_profile_id_was
+    return unless payable?
 
     self.vat_rate = assign_vat_rate
   end

lib/tasks/assign_invoices_vat_rate.rake

@@ -6,14 +6,14 @@ namespace :invoices do
       batch_invoices.where('created_at >= ?', '2024-01-01').update_all(vat_rate: 0.22)
     end
 
+    Invoice.where(vat_rate: nil).where.not(vat_code: nil).in_batches do |batch_invoices|
+      batch_invoices.update_all(vat_rate: 0.0)
+    end
+
     Invoice.where.not(country_code: 'EE').where(vat_rate: nil).in_batches do |batch_invoices|
       batch_invoices.each do |invoice|
         invoice.update(vat_rate: Countries.vat_rate_from_alpha2_code(invoice.country_code))
       end
     end
-
-    Invoice.where(vat_rate: nil).where.not(vat_code: nil).in_batches do |batch_invoices|
-      batch_invoices.update_all(vat_rate: 0.0)
-    end
   end
 end