secretariat 3.2.0 → 3.3.0

checksums.yaml

@@ -1,7 +1,7 @@
 ---
 SHA256:
-  metadata.gz: 8fb7cefb10c5f0b91d7b501d0501be8d52094de356e29f4bf0bbacb08bff3f25
-  data.tar.gz: 5ac439e6180ad5c51a6dcc6b835f28ca7b9ee4d63d4e42734ef186502a0dfd63
+  metadata.gz: 4aede1e2eafc1189446e824cb5977b9c3844f71fa4c505214aa4d9b9f79e1101
+  data.tar.gz: 533c4f81ae8b50977df60f6c2bc31565cbbfd93066c52d8cf1961215971319fd
 SHA512:
-  metadata.gz: 9df593f5068171fb4d6f7aaaf114981eb08edc51e621e1f0f782b8615ce461f16a41e6c80b3557dbac2271805b5e1d22f56807ef35503cb67a07c7ba89d8a75f
-  data.tar.gz: 2bc606ddd72a5f442a8c2c042859a566a0da3cff6a9e20b34b3b95f31cd9e0516fba1ab8b01b15ce3bf5e29c27bc562bb88a241504ccd34963d085d85fc02a06
+  metadata.gz: a3358bd3eec524b4e76fc8f32945dca7cb665d683a256e69350fa31c340db2a75f77f3f64883978da387a52edd9beb4810ffe362d67341c81abe28579a979e1f
+  data.tar.gz: 5f347f7253bc8f814a0e1524c968506679d7bb1108c9a4cf03d9716830829ae393e5cde2df2b9d83210a237b075354863ef06af10df2e3d984a699a9c1d758c3

data/lib/secretariat/attachment.rb

@@ -0,0 +1,83 @@
+=begin
+Copyright Jan Krutisch
+
+Licensed under the Apache License, Version 2.0 (the "License");
+you may not use this file except in compliance with the License.
+You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+Unless required by applicable law or agreed to in writing, software
+distributed under the License is distributed on an "AS IS" BASIS,
+WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+See the License for the specific language governing permissions and
+limitations under the License.
+
+=end
+
+
+require 'mime/types'
+
+module Secretariat
+  Attachment = Struct.new('Attachment',
+    :filename,
+    :type_code,
+    :base64,
+
+    keyword_init: true
+  ) do
+    include Versioner
+
+    def errors
+      @errors
+    end
+
+    def valid?
+      @errors = []
+
+      @errors << "the attribute filename needs to be present" if filename.nil? || filename == ''
+      @errors << "the attribute type_code needs to be present" if type_code.nil? || type_code == ''
+      @errors << "the attribute base64 needs to be present" if base64.nil? || base64 == ''
+
+      if type_code.to_i != 916
+        @errors << "we only support type_code 916"
+        return false
+      end
+
+      if mime_code.nil?
+        @errors << "cannot determine content type for filename: #{filename}"
+        return false
+      end
+      
+      if !ALLOWED_MIME_TYPES.include?(mime_code)
+        @errors << "the mime_code '#{mime_code}' is not allowed"
+        return false
+      end
+
+      return true
+    end
+
+    def mime_code
+      type_for = MIME::Types.type_for(filename).first
+      return if type_for.nil?
+
+      type_for.content_type
+    end
+
+    def to_xml(xml, attachment_index, version: 2, validate: true)
+      if validate && !valid?
+        pp errors
+        raise ValidationError.new("Attachment #{attachment_index} is invalid", errors)
+      end
+
+      xml['ram'].AdditionalReferencedDocument do
+        xml['ram'].IssuerAssignedID filename
+        xml['ram'].TypeCode type_code
+        xml['ram'].Name filename
+        xml['ram'].AttachmentBinaryObject(mimeCode: mime_code, filename: filename) do
+          xml.text(base64)
+        end
+      end
+    end
+  end
+end

data/lib/secretariat/constants.rb

@@ -15,6 +15,14 @@ limitations under the License.
 =end
 
 module Secretariat
+  ALLOWED_MIME_TYPES = [
+    "application/pdf",
+    "application/vnd.oasis.opendocument.spreadsheet",
+    "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
+    "image/jpeg",
+    "image/png",
+    "text/csv"
+  ]
 
   TAX_CATEGORY_CODES = {
    :STANDARDRATE => "S",
@@ -45,15 +53,21 @@ module Secretariat
    :DEBITADVICE => "31",
    :CREDITCARD => "48",
    :DEBIT => "49",
-   :COMPENSATION => "97",
+   :COMPENSATION => "97"
   }
 
   TAX_EXEMPTION_REASONS = {
     :REVERSECHARGE => 'Reverse Charge',
     :INTRACOMMUNITY => 'Intra-community transaction',
-    :EXPORT => 'Export outside the EU'
+    :EXPORT => 'Export outside the EU',
+    :TAXEXEMPT => 'VAT exempt',
+    :UNTAXEDSERVICE => 'Not subject to VAT'
   }
 
+  # For the background of vertical and horizontal tax calculation see https://hilfe.pacemo.de/de-form/articles/3489851-rundungsfehler-bei-rechnungen
+  # The idea of introducing an unknown value is that this could be inferred from the given invoice total and line items by probing both variants and selecting the matching one - or reporting a taxation error if neither matches.
+  TAX_CALCULATION_METHODS = %i[HORIZONTAL VERTICAL UNKNOWN].freeze
+
   UNIT_CODES = {
     :PIECE => "C62",
     :DAY => "DAY",

data/lib/secretariat/invoice.rb

@@ -28,6 +28,7 @@ module Secretariat
     :line_items,
     :currency_code,
     :payment_type,
+    :payment_reference,
     :payment_text,
     :payment_terms_text,
     :payment_due_date,
@@ -40,7 +41,8 @@ module Secretariat
     :grand_total_amount,
     :due_amount,
     :paid_amount,
-
+    :tax_calculation_method,
+    :attachments,
     keyword_init: true
   ) do
 
@@ -54,21 +56,28 @@ module Secretariat
       tax_reason || TAX_EXEMPTION_REASONS[tax_category]
     end
 
-    def tax_category_code(version: 2)
+    def tax_category_code(tax, version: 2)
       if version == 1
-        return TAX_CATEGORY_CODES_1[tax_category] || 'S'
+        return TAX_CATEGORY_CODES_1[tax.tax_category || tax_category] || 'S'
       end
-      TAX_CATEGORY_CODES[tax_category] || 'S'
+      TAX_CATEGORY_CODES[tax.tax_category || tax_category] || 'S'
     end
 
     def taxes
       taxes = {}
       line_items.each do |line_item|
-        taxes[line_item.tax_percent] = Tax.new(tax_percent: BigDecimal(line_item.tax_percent)) if taxes[line_item.tax_percent].nil?
+        taxes[line_item.tax_percent] = Tax.new(tax_percent: BigDecimal(line_item.tax_percent), tax_category: line_item.tax_category) if taxes[line_item.tax_percent].nil?
         taxes[line_item.tax_percent].tax_amount += BigDecimal(line_item.tax_amount)
         taxes[line_item.tax_percent].base_amount += BigDecimal(line_item.net_amount) * line_item.quantity
       end
-      taxes.values
+      if tax_calculation_method == :VERTICAL
+        taxes.values.map do |tax|
+          tax.tax_amount = (tax.base_amount * tax.tax_percent / 100).round(2)
+          tax
+        end
+      else
+        taxes.values
+      end
     end
 
     def payment_code
@@ -91,7 +100,7 @@ module Secretariat
       end
       taxes.each do |tax|
         calc_tax = tax.base_amount * BigDecimal(tax.tax_percent) / BigDecimal(100)
-        calc_tax = calc_tax.round(2, :down)
+        calc_tax = calc_tax.round(2)
         if tax.tax_amount != calc_tax
           @errors << "Tax amount and calculated tax amount deviate for rate #{tax.tax_percent}: #{tax.tax_amount} / #{calc_tax}"
           return false
@@ -104,7 +113,7 @@ module Secretariat
         return false
       end
       line_item_sum = line_items.inject(BigDecimal(0)) do |m, item|
-        m + BigDecimal(item.charge_amount)
+        m + BigDecimal(item.quantity.negative? ? -item.charge_amount : item.charge_amount)
       end
       if line_item_sum != basis
         @errors << "Line items do not add up to basis amount #{line_item_sum} / #{basis}"
@@ -169,7 +178,7 @@ module Secretariat
                 xml.text(issue_date.strftime("%Y%m%d"))
               end
             end
-            
+
           end
           transaction = by_version(version, 'SpecifiedSupplyChainTradeTransaction', 'SupplyChainTradeTransaction')
           xml['rsm'].send(transaction) do
@@ -192,6 +201,13 @@ module Secretariat
               xml['ram'].BuyerTradeParty do
                 buyer.to_xml(xml, version: version)
               end
+              if version == 2
+                if Array(attachments).size > 0
+                  attachments.each_with_index do |attachment, index|
+                    attachment.to_xml(xml, index, version: version, validate: validate)
+                  end
+                end
+              end
             end
 
             delivery = by_version(version, 'ApplicableSupplyChainTradeDelivery', 'ApplicableHeaderTradeDelivery')
@@ -212,6 +228,9 @@ module Secretariat
             end
             trade_settlement = by_version(version, 'ApplicableSupplyChainTradeSettlement', 'ApplicableHeaderTradeSettlement')
             xml['ram'].send(trade_settlement) do
+              if payment_reference && payment_reference != ''
+                xml['ram'].PaymentReference payment_reference
+              end
               xml['ram'].InvoiceCurrencyCode currency_code
               xml['ram'].SpecifiedTradeSettlementPaymentMeans do
                 xml['ram'].TypeCode payment_code
@@ -230,7 +249,7 @@ module Secretariat
                     xml['ram'].ExemptionReason tax_reason_text
                   end
                   Helpers.currency_element(xml, 'ram', 'BasisAmount', tax.base_amount, currency_code, add_currency: version == 1)
-                  xml['ram'].CategoryCode tax_category_code(version: version)
+                  xml['ram'].CategoryCode tax_category_code(tax, version: version)
 
                   percent = by_version(version, 'ApplicablePercent', 'RateApplicablePercent')
                   xml['ram'].send(percent, Helpers.format(tax.tax_percent))
@@ -271,7 +290,7 @@ module Secretariat
             end
             if version == 1
               line_items.each_with_index do |item, i|
-                item.to_xml(xml, i + 1, version: version) # one indexed
+                item.to_xml(xml, i + 1, version: version, validate: validate) # one indexed
               end
             end
           end

data/lib/secretariat/line_item.rb

@@ -49,7 +49,7 @@ module Secretariat
       gross_price = BigDecimal(gross_amount)
       charge_price = BigDecimal(charge_amount)
       tax = BigDecimal(tax_amount)
-      unit_price = net_price * BigDecimal(quantity)
+      unit_price = net_price * BigDecimal(quantity.abs)
 
       if charge_price != unit_price
         @errors << "charge price and gross price times quantity deviate: #{charge_price} / #{unit_price}"
@@ -65,6 +65,8 @@ module Secretariat
       end
 
       calculated_tax = charge_price * BigDecimal(tax_percent) / BigDecimal(100)
+      calculated_tax = calculated_tax.round(2)
+      calculated_tax = -calculated_tax if quantity.negative?
       if calculated_tax != tax
         @errors << "Tax and calculated tax deviate: #{tax} / #{calculated_tax}"
         return false
@@ -84,8 +86,24 @@ module Secretariat
     end
 
     def to_xml(xml, line_item_index, version: 2, validate: true)
+      net_price = net_amount && BigDecimal(net_amount)
+      gross_price = gross_amount && BigDecimal(gross_amount)
+      charge_price = charge_amount && BigDecimal(charge_amount)
+
+      if net_price&.zero?
+        self.tax_percent = 0
+      end
+      
+      if net_price&.negative?
+        # Zugferd doesn't allow negative amounts at the item level.
+        # Instead, a negative quantity is used.
+        self.quantity = -quantity
+        self.gross_amount = gross_price&.abs
+        self.net_amount = net_price&.abs
+        self.charge_amount = charge_price&.abs
+      end
+
       if validate && !valid?
-        pp errors
         raise ValidationError.new("LineItem #{line_item_index} is invalid", errors)
       end
 
@@ -159,7 +177,7 @@ module Secretariat
           end
           monetary_summation = by_version(version, 'SpecifiedTradeSettlementMonetarySummation', 'SpecifiedTradeSettlementLineMonetarySummation')
           xml['ram'].send(monetary_summation) do
-            Helpers.currency_element(xml, 'ram', 'LineTotalAmount', charge_amount, currency_code, add_currency: version == 1)
+            Helpers.currency_element(xml, 'ram', 'LineTotalAmount', (quantity.negative? ? -charge_amount  : charge_amount), currency_code, add_currency: version == 1)
           end
         end
 

data/lib/secretariat/tax.rb

@@ -20,6 +20,7 @@ module Secretariat
   Tax = Struct.new('Tax',
     :tax_percent,
     :tax_amount,
+    :tax_category,
     :base_amount,
     keyword_init: true
   ) do

data/lib/secretariat/version.rb

@@ -15,5 +15,5 @@ limitations under the License.
 =end
 
 module Secretariat
-  VERSION = '3.2.0'
+  VERSION = '3.3.0'
 end

data/lib/secretariat.rb

@@ -24,3 +24,4 @@ require_relative 'secretariat/trade_party'
 require_relative 'secretariat/line_item'
 require_relative 'secretariat/validator'
 require_relative 'secretariat/tax'
+require_relative 'secretariat/attachment'

metadata

@@ -1,11 +1,10 @@
 --- !ruby/object:Gem::Specification
 name: secretariat
 version: !ruby/object:Gem::Version
-  version: 3.2.0
+  version: 3.3.0
 platform: ruby
 authors:
 - Jan Krutisch
-autorequire:
 bindir: bin
 cert_chain: []
 date: 2024-11-06 00:00:00.000000000 Z
@@ -38,6 +37,20 @@ dependencies:
     - - "~>"
       - !ruby/object:Gem::Version
         version: '3.1'
+- !ruby/object:Gem::Dependency
+  name: mime-types
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: 3.6.0
+  type: :runtime
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: 3.6.0
 - !ruby/object:Gem::Dependency
   name: minitest
   requirement: !ruby/object:Gem::Requirement
@@ -66,6 +79,20 @@ dependencies:
     - - "~>"
       - !ruby/object:Gem::Version
         version: '13.0'
+- !ruby/object:Gem::Dependency
+  name: base64
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: 0.2.0
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: 0.2.0
 description: a tool to help generate and validate ZUGFeRD invoice xml files
 email: jan@krutisch.de
 executables: []
@@ -75,6 +102,7 @@ files:
 - README.md
 - bin/schxslt-cli.jar
 - lib/secretariat.rb
+- lib/secretariat/attachment.rb
 - lib/secretariat/constants.rb
 - lib/secretariat/helpers.rb
 - lib/secretariat/invoice.rb
@@ -100,7 +128,6 @@ homepage: https://github.com/halfbyte/ruby-secretariat
 licenses:
 - Apache-2.0
 metadata: {}
-post_install_message:
 rdoc_options: []
 require_paths:
 - lib
@@ -116,8 +143,7 @@ required_rubygems_version: !ruby/object:Gem::Requirement
       version: '0'
 requirements:
 - To run the validator, Java must be installed
-rubygems_version: 3.5.16
-signing_key:
+rubygems_version: 3.6.2
 specification_version: 4
 summary: A ZUGFeRD xml generator
 test_files: []