Merge pull request #1194 from internetee/refactor-vat-rate-logic

changed vat rate calculation logic

Gemfile

@@ -26,14 +26,12 @@ gem 'pg', '>= 0.18', '< 2.0'
 gem 'puma', '~> 6.4.0'
 gem 'rails', '>= 6.0.3.5'
 gem 'rails-i18n'
-# gem 'rails_semantic_logger'
 gem 'recaptcha'
 gem 'ruby-openai'
 gem 'scenic'
 gem 'simpleidn'
 gem 'skylight'
 gem 'sprockets', '~> 4.0'
-# gem 'turbolinks', '~> 5'
 gem 'turbo-rails'
 gem 'webpacker', '~> 6.0.0.rc.5'
 gem 'webpush'
@@ -49,6 +47,12 @@ group :development, :test do
 
   # https://github.com/rubocop/rubocop-performance
   gem 'rubocop-performance', require: false
+  gem "ruby-lsp"
+  gem "rubocop"
+  gem "rubocop-packaging"
+  gem "rubocop-rspec"
+  gem "rubocop-shopify"
+  gem "rubocop-thread_safety"
 end
 
 group :development do

Gemfile.lock

@@ -264,6 +264,7 @@ GEM
     pg_search (2.3.6)
       activerecord (>= 5.2)
       activesupport (>= 5.2)
+    prism (0.19.0)
     pry (0.14.2)
       coderay (~> 1.1)
       method_source (~> 1.0)
@@ -346,9 +347,27 @@ GEM
       unicode-display_width (>= 2.4.0, < 3.0)
     rubocop-ast (1.29.0)
       parser (>= 3.2.1.0)
+    rubocop-capybara (2.19.0)
+      rubocop (~> 1.41)
+    rubocop-factory_bot (2.24.0)
+      rubocop (~> 1.33)
+    rubocop-packaging (0.5.2)
+      rubocop (>= 1.33, < 2.0)
     rubocop-performance (1.18.0)
       rubocop (>= 1.7.0, < 2.0)
       rubocop-ast (>= 0.4.0)
+    rubocop-rspec (2.25.0)
+      rubocop (~> 1.40)
+      rubocop-capybara (~> 2.17)
+      rubocop-factory_bot (~> 2.22)
+    rubocop-shopify (2.14.0)
+      rubocop (~> 1.51)
+    rubocop-thread_safety (0.5.1)
+      rubocop (>= 0.90.0)
+    ruby-lsp (0.13.2)
+      language_server-protocol (~> 3.17.0)
+      prism (>= 0.19.0, < 0.20)
+      sorbet-runtime (>= 0.5.5685)
     ruby-openai (4.2.0)
       faraday (>= 1)
       faraday-multipart (>= 1)
@@ -372,6 +391,7 @@ GEM
       unf (~> 0.1.4)
     skylight (5.3.4)
       activesupport (>= 5.2.0)
+    sorbet-runtime (0.5.11164)
     sprockets (4.2.0)
       concurrent-ruby (~> 1.0)
       rack (>= 2.2.4, < 4)
@@ -474,7 +494,13 @@ DEPENDENCIES
   rails-i18n
   recaptcha
   redis (~> 5.0)
+  rubocop
+  rubocop-packaging
   rubocop-performance
+  rubocop-rspec
+  rubocop-shopify
+  rubocop-thread_safety
+  ruby-lsp
   ruby-openai
   scenic
   selenium-webdriver

app/models/invoice.rb

@@ -27,15 +27,15 @@ class Invoice < ApplicationRecord
   validates :billing_profile, presence: true, on: :create
 
   validate :user_id_must_be_the_same_as_on_billing_profile_or_nil
-  before_update :update_billing_info
 
   before_create :set_invoice_number
 
+  before_update :update_billing_info
+  before_update :recalculate_vat_rate
+
   delegate :enable_deposit?, to: :enable_deposit?
   delegate :deposit, to: :deposit
 
-  attr_accessor :vat_rate
-
   scope :with_search_scope, (lambda do |origin|
     if origin.present?
       if numeric?(origin)
@@ -85,7 +85,7 @@ def self.search(params = {})
     when 'channel'
       query.left_outer_joins(:paid_with_payment_order)
            .select("invoices.*, REPLACE(payment_orders.type, 'PaymentOrders::', '') AS payment_order_channel")
-           .order(Arel.sql("payment_order_channel #{sort_direction} NULLS LAST")) 
+           .order(Arel.sql("payment_order_channel #{sort_direction} NULLS LAST"))
     when 'billing_profile_name'
       query.left_outer_joins(:billing_profile).order("billing_profiles.name #{sort_direction}")
     when 'total'
@@ -118,6 +118,23 @@ def deposit
     result.auction.deposit
   end
 
+  def recalculate_vat_rate
+    return if billing_profile_id == billing_profile_id_was
+    return unless payable?
+
+    self.vat_rate = assign_vat_rate
+
+    send_updated_invoice_infromation_to_billing_service
+  end
+
+  def assign_vat_rate
+    return BigDecimal(Setting.find_by(code: :estonian_vat_rate).retrieve, 2) if country_code == 'EE'
+
+    return BigDecimal('0') if vat_code.present?
+
+    Countries.vat_rate_from_alpha2_code(country_code)
+  end
+
   def billing_restrictions_issue
     errors.add(:base, I18n.t('cannot get access'))
     logger.error('PROBLEM WITH TOKEN')
@@ -190,22 +207,6 @@ def address
     [street, postal_code_with_city, country_name].compact.join(', ')
   end
 
-  def vat_rate
-    return tax_fresh_rate if country_code == 'EE'
-
-    return BigDecimal('0') if vat_code.present?
-
-    Countries.vat_rate_from_alpha2_code(country_code)
-  end
-
-  def tax_fresh_rate
-    if created_at.year < 2024
-      BigDecimal(OLD_EST_RATE_VAT)
-    else
-      BigDecimal(Setting.find_by(code: :estonian_vat_rate).retrieve, 2) 
-    end
-  end
-
   def filename
     return unless title
 

app/models/invoice_creator.rb

@@ -1,7 +1,5 @@
 class InvoiceCreator
-  attr_reader :result_id
-  attr_reader :result
-  attr_reader :invoice
+  attr_reader :result_id, :result, :invoice
 
   def initialize(result_id)
     @result_id = result_id
@@ -45,7 +43,7 @@ def assign_invoice_associations
   end
 
   def send_invoice_to_billing_system(invoice)
-    response = EisBilling::Invoice.call(invoice: invoice)
+    response = EisBilling::Invoice.call(invoice:)
     if response.result?
       link = response.instance['everypay_link']
       invoice.update(payment_link: link)
@@ -56,14 +54,7 @@ def send_invoice_to_billing_system(invoice)
 
   def assign_price
     invoice.cents = result_offer.cents
-    invoice.invoice_items = [
-      InvoiceItem.new(invoice: invoice,
-                      cents: result_offer.cents,
-                      name: I18n.t('invoice_items.name',
-                                   domain_name: result_auction.domain_name,
-                                   auction_end: result_auction.ends_at.to_date,
-                                   locale: I18n.default_locale)),
-    ]
+    invoice.invoice_items = [assign_invoice_item]
   end
 
   def assign_billing_address
@@ -86,6 +77,7 @@ def create_invoice
 
     ActiveRecord::Base.transaction do
       assign_invoice_associations
+      invoice.vat_rate = assign_vat_rate
       result_auction.enable_deposit ? assign_price_with_deposit : assign_price
       set_issue_and_due_date
       assign_billing_address
@@ -95,23 +87,33 @@ def create_invoice
   end
 
   def assign_price_with_deposit
-    # total = result_offer.cents - result_auction.requirement_deposit_in_cents
-
-    # invoice.cents = total
     invoice.cents = result_offer.cents
-    invoice.invoice_items = [
-      InvoiceItem.new(invoice: invoice,
-                      cents: result_offer.cents,
-                      name: I18n.t('invoice_items.name',
-                                    domain_name: result_auction.domain_name,
-                                    auction_end: result_auction.ends_at.to_date,
-                                    locale: I18n.default_locale)),
-    ]
+    invoice.invoice_items = [assign_invoice_item]
+  end
+
+  def assign_invoice_item
+    InvoiceItem.new(invoice:,
+                    cents: result_offer.cents,
+                    name: I18n.t('invoice_items.name',
+                                 domain_name: result_auction.domain_name,
+                                 auction_end: result_auction.ends_at.to_date,
+                                 locale: I18n.default_locale))
   end
 
   def mark_as_paid_if_sum_is_zero
     return unless invoice.total.zero?
 
     invoice.mark_as_paid_at(Time.zone.now)
   end
+
+  def assign_vat_rate
+    if invoice.billing_alpha_two_country_code == 'EE'
+      return BigDecimal(Setting.find_by(code: :estonian_vat_rate).retrieve,
+                        2)
+    end
+
+    return BigDecimal('0') if invoice.vat_code.present?
+
+    Countries.vat_rate_from_alpha2_code(invoice.billing_alpha_two_country_code)
+  end
 end

lib/tasks/assign_invoices_vat_rate.rake

@@ -0,0 +1,19 @@
+namespace :invoices do
+  desc 'Assign vat rate to invoices what have vat rate of nil'
+  task assign_invoices_vat_rate: :environment do
+    Invoice.where(vat_rate: [nil, 0.0], country_code: 'EE').in_batches do |batch_invoices|
+      batch_invoices.where('created_at < ?', '2024-01-01').update_all(vat_rate: 0.2)
+      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
+  end
+end

test/fixtures/invoices.yml

@@ -20,6 +20,7 @@ payable:
   billing_address: "Baker Street 221B, NW1 6XE London, United Kingdom"
   billing_vat_code: "12234567890"
   billing_alpha_two_country_code: "GB"
+  vat_rate: 0.0
 
 orphaned:
   result: orphaned
@@ -39,3 +40,4 @@ orphaned:
   billing_name: "Orphan Profile"
   billing_address: "Baker Street 221B, NW1 6XE London, United Kingdom"
   billing_alpha_two_country_code: "GB"
+  vat_rate: 0.0

test/models/invoice_creator_test.rb

@@ -267,4 +267,43 @@ def test_should_be_assigned_billing_profile_information
     assert_equal result.invoice.billing_vat_code, @billing_company.vat_code
     assert_equal result.invoice.billing_alpha_two_country_code, @billing_company.country_code
   end
+
+  def test_should_be_assigned_estonian_vat_rate
+    offer_bid_value = 10_000
+
+    user = users(:participant)
+    auction = auctions(:english)
+
+    mid_day = Time.new(Time.now.year, Time.now.month, Time.now.day, 12, 0, 0)
+    auction.update(starts_at: mid_day - 1.day, ends_at: Time.zone.now  + 10.minutes)
+    auction.reload
+    assert auction.offers.empty?
+
+    billing_profile = user.billing_profiles.first
+    billing_profile.update!(country_code: 'EE', alpha_two_country_code: 'EE', vat_code: 'IE6388047V') && billing_profile.reload
+
+    Offer.create!(
+      auction: auction,
+      user: user,
+      cents: offer_bid_value,
+      billing_profile: billing_profile
+    )
+
+    assert auction.offers.present?
+    auction.update(ends_at: Time.zone.now - 1.minute) && auction.reload
+
+    ResultCreationJob.perform_now
+    auction.reload
+
+    result = Result.last
+    assert_equal result.auction.domain_name, auction.domain_name
+    assert_equal result.invoice.status, 'issued'
+
+    assert_equal billing_profile.country_code, 'EE'
+    assert_equal result.invoice.billing_vat_code, billing_profile.vat_code
+    assert_equal result.invoice.billing_alpha_two_country_code, billing_profile.country_code
+
+    assert_equal result.invoice.vat_rate, BigDecimal(Setting.find_by(code: :estonian_vat_rate).retrieve, 2)
+    assert_equal result.invoice.vat_rate, 0.22
+  end
 end