solidus_core_devise_token_auth 2.8.0.alpha.0

data/spec/models/spree/tax/taxation_integration_spec.rb

@@ -0,0 +1,815 @@
+# frozen_string_literal: true
+
+require 'rails_helper'
+
+RSpec.describe "Taxation system integration tests" do
+  let(:order) { create :order, ship_address: shipping_address, state: "delivery" }
+  let(:book_product) do
+    create :product,
+           price: 20,
+           name: "Book",
+           tax_category: books_category,
+           shipping_category: books_shipping_category
+  end
+  let(:download_product) do
+    create :product,
+           price: 10,
+           name: "Download",
+           tax_category: digital_category,
+           shipping_category: digital_shipping_category
+  end
+  let(:sweater_product) do
+    create :product,
+           price: 30,
+           name: "Download",
+           tax_category: normal_category,
+           shipping_category: normal_shipping_category
+  end
+  let(:fruit_product) do
+    create :product,
+      price: 5,
+      name: "Food",
+      tax_category: fruit_category,
+      shipping_category: normal_shipping_category
+  end
+
+  let(:book) { book_product.master }
+  let(:download) { download_product.master }
+  let(:sweater) { sweater_product.master }
+  let(:fruit) { fruit_product.master }
+
+  let(:books_category) { create :tax_category, name: "Books" }
+  let(:normal_category) { create :tax_category, name: "Normal" }
+  let(:digital_category) { create :tax_category, name: "Digital Goods" }
+  let(:fruit_category) { create :tax_category, name: "Fruit Product" }
+  let(:milk_category) { create :tax_category, name: "Milk Product" }
+
+  let(:books_shipping_category) { create :shipping_category, name: "Book Shipping" }
+  let(:normal_shipping_category) { create :shipping_category, name: "Normal Shipping" }
+  let(:digital_shipping_category) { create :shipping_category, name: "Digital Premium Download" }
+
+  let(:line_item) { order.line_items.first }
+  let(:shipment) { order.shipments.first }
+  let(:shipping_rate) { shipment.shipping_rates.first }
+
+  context 'selling from germany' do
+    let(:germany) { create :country, iso: "DE" }
+    let!(:germany_zone) { create :zone, countries: [germany] }
+    let(:romania) { create(:country, iso: "RO") }
+    let(:romania_zone) { create(:zone, countries: [romania] ) }
+    let(:eu_zone) { create(:zone, countries: [romania, germany]) }
+    let(:world_zone) { create(:zone, :with_country) }
+
+    let!(:german_book_vat) do
+      create(
+        :tax_rate,
+        name: "German reduced VAT",
+        included_in_price: true,
+        amount: 0.07,
+        tax_categories: [books_category],
+        zone: eu_zone
+      )
+    end
+    let!(:german_normal_vat) do
+      create(
+        :tax_rate,
+        name: "German VAT",
+        included_in_price: true,
+        amount: 0.19,
+        tax_categories: [normal_category],
+        zone: eu_zone
+      )
+    end
+    let!(:german_digital_vat) do
+      create(
+        :tax_rate,
+        name: "German VAT",
+        included_in_price: true,
+        amount: 0.19,
+        tax_categories: [digital_category],
+        zone: germany_zone
+      )
+    end
+    let!(:german_food_vat) do
+      create(
+        :tax_rate,
+        name: "German Food VAT",
+        included_in_price: true,
+        amount: 0.09,
+        tax_categories: [fruit_category, milk_category],
+        zone: germany_zone
+      )
+    end
+    let!(:romanian_digital_vat) do
+      create(
+        :tax_rate,
+        name: "Romanian VAT",
+        included_in_price: true,
+        amount: 0.24,
+        tax_categories: [digital_category],
+        zone: romania_zone
+      )
+    end
+    let!(:book_shipping_method) do
+      create :shipping_method,
+             cost: 8.00,
+             shipping_categories: [books_shipping_category],
+             tax_category: books_category,
+             zones: [eu_zone, world_zone]
+    end
+
+    let!(:sweater_shipping_method) do
+      create :shipping_method,
+             cost: 16.00,
+             shipping_categories: [normal_shipping_category],
+             tax_category: normal_category,
+             zones: [eu_zone, world_zone]
+    end
+
+    let!(:premium_download_shipping_method) do
+      create :shipping_method,
+             cost: 2.00,
+             shipping_categories: [digital_shipping_category],
+             tax_category: digital_category,
+             zones: [eu_zone, world_zone]
+    end
+
+    before do
+      Spree::Config.admin_vat_country_iso = "DE"
+      order.contents.add(variant)
+    end
+
+    context 'to germany' do
+      let(:shipping_address) { create :address, country_iso_code: "DE" }
+
+      context 'an order with a book' do
+        let(:variant) { book }
+
+        it 'still has the original price' do
+          expect(line_item.price).to eq(20)
+        end
+
+        it 'has one tax adjustment' do
+          expect(line_item.adjustments.tax.count).to eq(1)
+        end
+
+        it 'has 1.13 cents of included tax' do
+          expect(line_item.included_tax_total).to eq(1.31)
+        end
+      end
+
+      context 'an order with a book and a shipment' do
+        let(:variant) { book }
+
+        before { 2.times { order.next! } }
+
+        it 'has a shipment for 8.00 dollars' do
+          expect(shipment.amount).to eq(8.00)
+        end
+
+        it 'has a shipment with 0.52 included tax' do
+          expect(shipment.included_tax_total).to eq(0.52)
+        end
+
+        it 'has a shipping rate that correctly reflects the shipment' do
+          expect(shipping_rate.display_price).to eq("$8.00 (incl. $0.52 German reduced VAT)")
+        end
+      end
+
+      context 'an order with a sweater' do
+        let(:variant) { sweater }
+
+        it 'still has the original price' do
+          expect(line_item.price).to eq(30)
+        end
+
+        it 'has one tax adjustment' do
+          expect(line_item.adjustments.tax.count).to eq(1)
+        end
+
+        it 'has 4,78 of included tax' do
+          expect(line_item.included_tax_total).to eq(4.79)
+        end
+      end
+
+      context 'an order with a sweater and a shipment' do
+        let(:variant) { sweater }
+
+        before { 2.times { order.next! } }
+
+        it 'has a shipment for 16.00 dollars' do
+          expect(shipment.amount).to eq(16.00)
+        end
+
+        it 'has a shipment with 2.55 included tax' do
+          expect(shipment.included_tax_total).to eq(2.55)
+        end
+
+        it 'has a shipping rate that correctly reflects the shipment' do
+          expect(shipping_rate.display_price).to eq("$16.00 (incl. $2.55 German VAT)")
+        end
+      end
+
+      context 'an order with a download' do
+        let(:variant) { download }
+
+        it 'still has the original price' do
+          expect(line_item.price).to eq(10)
+        end
+
+        it 'has one tax adjustment' do
+          expect(line_item.adjustments.tax.count).to eq(1)
+        end
+
+        it 'has 1.60 of included tax' do
+          expect(line_item.included_tax_total).to eq(1.60)
+        end
+      end
+
+      context 'an order with a download and a shipment' do
+        let(:variant) { download }
+
+        before { 2.times { order.next! } }
+
+        it 'has a shipment for 4.00 dollars' do
+          expect(shipment.amount).to eq(2.00)
+        end
+
+        it 'has a shipment with 0.64 included tax' do
+          expect(shipment.included_tax_total).to eq(0.32)
+        end
+
+        it 'has a shipping rate that correctly reflects the shipment' do
+          expect(shipping_rate.display_price).to eq("$2.00 (incl. $0.32 German VAT)")
+        end
+      end
+
+      context 'an order containg a fruit' do
+        let(:variant) { fruit }
+
+        it 'still has the original price' do
+          expect(line_item.price).to eq(5)
+        end
+
+        it 'has one tax adjustment' do
+          expect(line_item.adjustments.tax.count).to eq(1)
+        end
+
+        it 'has 0.45 of included tax' do
+          expect(line_item.included_tax_total).to eq(0.41)
+        end
+      end
+    end
+
+    context 'to romania' do
+      let(:shipping_address) { create :address, country_iso_code: "RO" }
+
+      context 'an order with a book' do
+        let(:variant) { book }
+
+        it 'still has the original price' do
+          expect(line_item.price).to eq(20)
+        end
+
+        it 'is adjusted to the original price' do
+          expect(line_item.total).to eq(20)
+        end
+
+        it 'has one tax adjustment' do
+          expect(line_item.adjustments.tax.count).to eq(1)
+        end
+
+        it 'has 1.13 cents of included tax' do
+          expect(line_item.included_tax_total).to eq(1.31)
+        end
+
+        it 'has a constant amount pre tax' do
+          expect(line_item.total_before_tax - line_item.included_tax_total).to eq(18.69)
+        end
+      end
+
+      context 'an order with a book and a shipment' do
+        let(:variant) { book }
+
+        before { 2.times { order.next! } }
+
+        it 'has a shipment for 8.00 dollars' do
+          expect(shipment.amount).to eq(8.00)
+        end
+
+        it 'has a shipment with 0.52 included tax' do
+          expect(shipment.included_tax_total).to eq(0.52)
+        end
+
+        it 'has a shipping rate that correctly reflects the shipment' do
+          expect(shipping_rate.display_price).to eq("$8.00 (incl. $0.52 German reduced VAT)")
+        end
+      end
+
+      context 'an order with a sweater' do
+        let(:variant) { sweater }
+
+        it 'still has the original price' do
+          expect(line_item.price).to eq(30)
+        end
+
+        it 'has one tax adjustment' do
+          expect(line_item.adjustments.tax.count).to eq(1)
+        end
+
+        it 'has 4.79 of included tax' do
+          expect(line_item.included_tax_total).to eq(4.79)
+        end
+
+        it 'has a constant amount pre tax' do
+          expect(line_item.total_before_tax - line_item.included_tax_total).to eq(25.21)
+        end
+      end
+
+      context 'an order with a sweater and a shipment' do
+        let(:variant) { sweater }
+
+        before { 2.times { order.next! } }
+
+        it 'has a shipment for 16.00 dollars' do
+          expect(shipment.amount).to eq(16.00)
+        end
+
+        it 'has a shipment with 2.55 included tax' do
+          expect(shipment.included_tax_total).to eq(2.55)
+        end
+
+        it 'has a shipping rate that correctly reflects the shipment' do
+          expect(shipping_rate.display_price).to eq("$16.00 (incl. $2.55 German VAT)")
+        end
+      end
+
+      context 'an order with a download' do
+        let(:variant) { download }
+
+        it 'still has an adjusted price for romania' do
+          expect(line_item.price).to eq(10.42)
+        end
+
+        it 'has one tax adjustment' do
+          expect(line_item.adjustments.tax.count).to eq(1)
+        end
+
+        it 'has 2.02 of included tax' do
+          expect(line_item.included_tax_total).to eq(2.02)
+        end
+
+        it 'has a constant amount pre tax' do
+          expect(line_item.total_before_tax - line_item.included_tax_total).to eq(8.40)
+        end
+      end
+
+      context 'an order with a download and a shipment' do
+        let(:variant) { download }
+
+        before { 2.times { order.next! } }
+
+        it 'it has a shipment with worth 2.00' do
+          expect(shipment.amount).to eq(2.00)
+        end
+
+        it 'has a shipment with 0.40 included tax' do
+          expect(shipment.included_tax_total).to eq(0.39)
+        end
+
+        it 'has a shipping rate that correctly reflects the shipment' do
+          expect(shipping_rate.display_price).to eq("$2.00 (incl. $0.39 Romanian VAT)")
+        end
+      end
+    end
+    # Technically, this can't be the case yet as the order won't pass the shipment stage,
+    # but the taxation code shouldn't implicitly depend on the shipping code.
+    context 'to an address that does not have a zone associated' do
+      let(:shipping_address) { create :address, country_iso_code: "IT" }
+
+      context 'an order with a book' do
+        let(:variant) { book }
+
+        it 'should sell at the net price' do
+          expect(line_item.price).to eq(18.69)
+        end
+
+        it 'is adjusted to the net price' do
+          expect(line_item.total).to eq(18.69)
+        end
+
+        it 'has no tax adjustments' do
+          expect(line_item.adjustments.tax.count).to eq(0)
+        end
+
+        it 'has no included tax' do
+          expect(line_item.included_tax_total).to eq(0)
+        end
+
+        it 'has no additional tax' do
+          expect(line_item.additional_tax_total).to eq(0)
+        end
+
+        it 'has a constant amount pre tax' do
+          expect(line_item.total_before_tax - line_item.included_tax_total).to eq(18.69)
+        end
+      end
+    end
+
+    # International delivery, no tax applies whatsoever
+    context 'to anywhere else in the world' do
+      let(:shipping_address) { create :address, country: world_zone.countries.first }
+
+      context 'an order with a book' do
+        let(:variant) { book }
+
+        it 'should sell at the net price' do
+          expect(line_item.price).to eq(18.69)
+        end
+
+        it 'is adjusted to the net price' do
+          expect(line_item.total).to eq(18.69)
+        end
+
+        it 'has no tax adjustments' do
+          expect(line_item.adjustments.tax.count).to eq(0)
+        end
+
+        it 'has no included tax' do
+          expect(line_item.included_tax_total).to eq(0)
+        end
+
+        it 'has no additional tax' do
+          expect(line_item.additional_tax_total).to eq(0)
+        end
+
+        it 'has a constant amount pre tax' do
+          expect(line_item.total_before_tax - line_item.included_tax_total).to eq(18.69)
+        end
+
+        context 'an order with a book and a shipment' do
+          let(:variant) { book }
+
+          before { 2.times { order.next! } }
+
+          it 'it has a shipment that costs $8.00' do
+            expect(shipment.amount).to eq(8.00)
+          end
+
+          it 'has a shipment with no included tax' do
+            expect(shipment.included_tax_total).to eq(0)
+          end
+
+          it 'has a shipping rate that correctly reflects the shipment' do
+            expect(shipping_rate.display_price).to eq("$8.00")
+          end
+        end
+      end
+
+      context 'an order with a sweater' do
+        let(:variant) { sweater }
+
+        it 'should sell at the net price' do
+          expect(line_item.price).to eq(25.21)
+        end
+
+        it 'has no tax adjustments' do
+          expect(line_item.adjustments.tax.count).to eq(0)
+        end
+
+        it 'has no included tax' do
+          expect(line_item.included_tax_total).to eq(0)
+        end
+
+        it 'has no additional tax' do
+          expect(line_item.additional_tax_total).to eq(0)
+        end
+
+        it 'has a constant amount pre tax' do
+          expect(line_item.total_before_tax - line_item.included_tax_total).to eq(25.21)
+        end
+
+        context 'an order with a sweater and a shipment' do
+          let(:variant) { sweater }
+
+          before { 2.times { order.next! } }
+
+          it 'it has a shipment costing $16.00' do
+            expect(shipment.amount).to eq(16.00)
+          end
+
+          it 'has a shipment with no included tax' do
+            expect(shipment.included_tax_total).to eq(0)
+          end
+
+          it 'has a shipping rate that correctly reflects the shipment' do
+            expect(shipping_rate.display_price).to eq("$16.00")
+          end
+        end
+      end
+
+      context 'an order with a download' do
+        let(:variant) { download }
+
+        it 'should sell at the net price' do
+          expect(line_item.price).to eq(8.40)
+        end
+
+        it 'has no tax adjustments' do
+          expect(line_item.adjustments.tax.count).to eq(0)
+        end
+
+        it 'has no included tax' do
+          expect(line_item.included_tax_total).to eq(0)
+        end
+
+        it 'has no additional tax' do
+          expect(line_item.additional_tax_total).to eq(0)
+        end
+
+        it 'has a constant amount pre tax' do
+          expect(line_item.total_before_tax - line_item.included_tax_total).to eq(8.40)
+        end
+      end
+
+      context 'an order with a download and a shipment' do
+        let(:variant) { download }
+
+        before { 2.times { order.next! } }
+
+        it 'it has a shipment costing 2.00' do
+          expect(shipment.amount).to eq(2.00)
+        end
+
+        it 'has a shipment with no included tax' do
+          expect(shipment.included_tax_total).to eq(0)
+        end
+
+        it 'has a shipping rate that correctly reflects the shipment' do
+          expect(shipping_rate.display_price).to eq("$2.00")
+        end
+      end
+    end
+  end
+
+  # Choosing New York here because in the US, states matter
+  context 'selling from new york' do
+    let(:new_york) { create(:state, state_code: "NY") }
+    let(:united_states) { new_york.country }
+    let(:new_york_zone) { create(:zone, states: [new_york]) }
+    let(:united_states_zone) { create(:zone, countries: [united_states]) }
+    # Creating two rates for books here to
+    # mimick the existing specs
+    let!(:new_york_books_tax) do
+      create(
+        :tax_rate,
+        name: "New York Sales Tax",
+        tax_categories: [books_category],
+        zone: new_york_zone,
+        included_in_price: false,
+        amount: 0.05
+      )
+    end
+
+    let!(:federal_books_tax) do
+      create(
+        :tax_rate,
+        name: "Federal Sales Tax",
+        tax_categories: [books_category],
+        zone: united_states_zone,
+        included_in_price: false,
+        amount: 0.10
+      )
+    end
+
+    let!(:federal_digital_tax) do
+      create(
+        :tax_rate,
+        name: "Federal Sales Tax",
+        tax_categories: [digital_category],
+        zone: united_states_zone,
+        included_in_price: false,
+        amount: 0.20
+      )
+    end
+
+    let!(:book_shipping_method) do
+      create :shipping_method,
+             cost: 8.00,
+             shipping_categories: [books_shipping_category],
+             tax_category: books_category,
+             zones: [united_states_zone]
+    end
+
+    let!(:sweater_shipping_method) do
+      create :shipping_method,
+             cost: 16.00,
+             shipping_categories: [normal_shipping_category],
+             tax_category: normal_category,
+             zones: [united_states_zone]
+    end
+
+    let!(:premium_download_shipping_method) do
+      create :shipping_method,
+             cost: 2.00,
+             shipping_categories: [digital_shipping_category],
+             tax_category: digital_category,
+             zones: [united_states_zone]
+    end
+
+    before do
+      order.contents.add(variant)
+    end
+
+    context 'to new york' do
+      let(:shipping_address) { create :address, state_code: "NY" }
+
+      # A fictional case for an item with two applicable rates
+      context 'an order with a book' do
+        let(:variant) { book }
+
+        it 'still has the original price' do
+          expect(line_item.price).to eq(20)
+        end
+
+        it 'sells for the line items amount plus additional tax' do
+          expect(line_item.total).to eq(23)
+        end
+
+        it 'has two tax adjustments' do
+          expect(line_item.adjustments.tax.count).to eq(2)
+        end
+
+        it 'has no included tax' do
+          expect(line_item.included_tax_total).to eq(0)
+        end
+
+        it 'has 15% additional tax' do
+          expect(line_item.additional_tax_total).to eq(3)
+        end
+
+        it "should delete adjustments for open order when taxrate is soft-deleted" do
+          new_york_books_tax.discard
+          federal_books_tax.discard
+          expect(line_item.adjustments.count).to eq(0)
+        end
+
+        it "should not delete adjustments for complete order when taxrate is soft-deleted" do
+          order.update_column :completed_at, Time.now
+          new_york_books_tax.discard
+          federal_books_tax.discard
+          expect(line_item.adjustments.count).to eq(2)
+        end
+
+        context 'when tax address is later cleared' do
+          before do
+            order.ship_address = nil
+            order.recalculate
+          end
+
+          it 'removes all tax adjustments' do
+            aggregate_failures do
+              expect(line_item.adjustments.tax.count).to eq(0)
+              expect(line_item).to have_attributes(
+                price: 20,
+                total: 20,
+                included_tax_total: 0,
+                additional_tax_total: 0
+              )
+            end
+          end
+        end
+      end
+
+      context 'an order with a book and a shipment' do
+        let(:variant) { book }
+
+        before { 2.times { order.next! } }
+
+        it 'it has a shipment with a price of 8.00' do
+          expect(shipment.amount).to eq(8.00)
+        end
+
+        it 'has a shipment with no included tax' do
+          expect(shipment.included_tax_total).to eq(0)
+        end
+
+        it 'has a shipment with additional tax of 1.20' do
+          expect(shipment.additional_tax_total).to eq(1.20)
+        end
+
+        it 'has a shipping rate that correctly reflects the shipment' do
+          expect(shipping_rate.display_price).to include("$8.00")
+          expect(shipping_rate.display_price).to include("+ $0.80 Federal Sales Tax")
+          expect(shipping_rate.display_price).to include("+ $0.40 New York Sales Tax")
+        end
+      end
+
+      # This is a fictional case for when no taxes apply at all.
+      context 'an order with a sweater' do
+        let(:variant) { sweater }
+
+        it 'still has the original price' do
+          expect(line_item.price).to eq(30)
+        end
+
+        it 'sells for the line items amount plus additional tax' do
+          expect(line_item.total).to eq(30)
+        end
+
+        it 'has no tax adjustments' do
+          expect(line_item.adjustments.tax.count).to eq(0)
+        end
+
+        it 'has no included tax' do
+          expect(line_item.included_tax_total).to eq(0)
+        end
+
+        it 'has no additional tax' do
+          expect(line_item.additional_tax_total).to eq(0)
+        end
+      end
+
+      context 'an order with a sweater and a shipment' do
+        let(:variant) { sweater }
+
+        before { 2.times { order.next! } }
+
+        it 'it has a shipment with a price of 16.00' do
+          expect(shipment.amount).to eq(16.00)
+        end
+
+        it 'has a shipment with no included tax' do
+          expect(shipment.included_tax_total).to eq(0)
+        end
+
+        it 'has a shipment with no additional tax' do
+          expect(shipment.additional_tax_total).to eq(0)
+        end
+
+        it 'has a shipping rate that correctly reflects the shipment' do
+          expect(shipping_rate.display_price).to eq("$16.00")
+        end
+      end
+
+      # A fictional case with one applicable rate
+      context 'an order with a download' do
+        let(:variant) { download }
+
+        it 'still has the original price' do
+          expect(line_item.price).to eq(10)
+        end
+
+        it 'sells for the line items amount plus additional tax' do
+          expect(line_item.total).to eq(12)
+        end
+
+        it 'has one tax adjustments' do
+          expect(line_item.adjustments.tax.count).to eq(1)
+        end
+
+        it 'has no included tax' do
+          expect(line_item.included_tax_total).to eq(0)
+        end
+
+        it 'has 15% additional tax' do
+          expect(line_item.additional_tax_total).to eq(2)
+        end
+      end
+
+      context 'an order with a download and a shipment' do
+        let(:variant) { download }
+
+        before { 2.times { order.next! } }
+
+        it 'it has a shipment with a price of 2.00' do
+          expect(shipment.amount).to eq(2.00)
+        end
+
+        it 'has a shipment with no included tax' do
+          expect(shipment.included_tax_total).to eq(0)
+        end
+
+        it 'has a shipment with additional tax of 0.40' do
+          expect(shipment.additional_tax_total).to eq(0.40)
+        end
+
+        it 'has a shipping rate that correctly reflects the shipment' do
+          expect(shipping_rate.display_price).to eq("$2.00 (+ $0.40 Federal Sales Tax)")
+        end
+      end
+    end
+
+    context 'when no tax zone is given' do
+      let(:shipping_address) { nil }
+
+      context 'and we buy a book' do
+        let(:variant) { book }
+
+        it 'does not create adjustments' do
+          expect(line_item.adjustments.count).to eq(0)
+        end
+      end
+    end
+  end
+end