vat_calculator 1.2.2

data/README.md

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+# Description
+
+Use this plugin to calculate the VAT rate depending on the country of the buyer.
+
+# Configuration
+
+First set the country of the seller in your config/application.rb file
+
+    config.vat_calculator_base_country = 'FR' # or 'BE', etc....
+
+Note: by default, the value of the vat_calculator_base_country option is set to 'FR'
+
+# Basic usage
+
+Let's review the different cases for a seller in France:
+
+1. the buyer is outside Europe
+
+        VatCalculator.get('US') # returns 0.0
+
+2. the buyer is in France
+
+        VatCalculator.get('FR') # returns 19.6
+
+3. the buyer is in Europe without a vat number
+
+        VatCalculator.get('BE') # returns 19.6
+
+4. the buyer is in Europe with an almost correct vat number
+
+        VatCalculator.get('BE', { vat_number: 'a_valid_vat_number' }) # returns 0.0
+
+5. the buyer is in Europe with an almost correct vat number
+
+        VatCalculator.get('BE', { vat_number: 'bla bla', validation: :simple }) # returns 19.6
+
+6. the buyer is in Europe with an almost correct vat number
+
+        VatCalculator.get('BE', { vat_number: 'BE00000000000', validation: :full }) # returns 0.0
+
+7. the buyer is in Martinique, Guadeloupe or la Réunion
+
+        VatCalculator.get('MQ') # returns 8.5
+
+8. the buyer is in French Guyana
+
+        VatCalculator.get('GF') # returns 0.0
+
+# Installation
+
+In your project's Gemfile :
+
+    gem 'vat_calculator', git: 'git://github.com/did/vat_calculator.git'
+
+# Tests
+
+If you want to run the specs :
+
+    bundle exec rake spec
+
+# Credits
+
+This plugin in released under MIT license by Didier Lafforgue (see MIT-LICENSE
+file).
+
+(c) http://www.nocoffee.fr

data/Rakefile

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+require 'rubygems'
+require 'rdoc/task'
+
+Bundler::GemHelper.install_tasks
+
+require 'rspec/core/rake_task'
+
+desc 'Run specs'
+task :spec do
+  RSpec::Core::RakeTask.new(:spec) do |t|
+    t.rspec_opts = %w{--colour --format progress}
+    t.pattern = 'spec/*_spec.rb'
+  end
+end
+
+task :default => [ :spec ]

data/lib/vat_calculator.rb

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+require 'ostruct'
+require 'vat_validator'
+require 'active_support'
+require 'active_support/core_ext/object/blank'
+require 'active_support/core_ext/module/attribute_accessors'
+
+module VatCalculator
+
+  DEFAULT_BASE_COUNTRY  = 'FR'
+
+  mattr_accessor :base_country
+
+  mattr_accessor :current_rate_rule
+
+  # EUROPEAN_COUNTRIES = %w(DE AT BE BG CY DK ES EE FI FR EL HU IE IT LV LT LU MT NL PL GB RO SK SI SE CZ) # @deprecated
+
+  VAT_RATES = {
+    'FR'      => {
+      :rate         => 19.6
+      # FIXME (Did): no exceptions an accouting person told me (to be double checked)
+      # :exceptions   => {
+      #   'GF'  => 0.0,     # French Guyana
+      #   'GP'  => 8.5,     # Guadeloupe
+      #   'MQ'  => 8.5,     # Martinique
+      #   'RE'  => 8.5      # Réunion
+      # }
+    },
+
+    'GP'      => 8.5,
+    'MQ'      => 8.5,
+    'RE'      => 8.5,
+
+    'BE'      => 21
+  }
+
+  def self.formalize_rate_rule(data)
+    unless data.is_a?(Hash)
+      data = { :rate => data.to_f }
+    end
+
+    OpenStruct.new({
+      :exceptions         => {},
+      :rate               => 0.0,
+      :no_rate            => 0.0
+    }.merge(data))
+  end
+
+  class NoCountryException < Exception; end
+
+  class NoRuleFoundException < Exception; end
+
+  # Method arguments:
+  #   country_code        the country of the buyer [required]
+  #   options             see below
+
+  # Possible options are:
+  #   :base_country_code    the country of the seller, if not given, then take the one by default [optional]
+  #   :vat_number           in case the buyer left his vat number. Validation should have been done before [optional]
+  #   :validation           :none, :simple (just check the format of the vat number), :full (format + existence of the vat number). By default, :none
+  #
+  def self.get(country_code, options = {})
+    raise NoCountryException if country_code.nil?
+
+    country_code.upcase!
+
+    base_country_code = self.base_country
+
+    if options[:base_country_code] && options[:base_country_code] != self.base_country # different country code for the seller ?
+      if rule_data = VAT_RATES[options[:base_country_code]]
+        base_country_code = options[:base_country_code]
+        rule = self.formalize_rate_rule(rule_data)
+      end
+    else
+      rule = self.current_rate_rule
+    end
+
+    raise NoRuleFoundException if rule.nil?
+
+    # same country for both the buyer and the seller, no need to go further
+    return rule.rate if base_country_code == country_code
+
+    if self.is_an_european_country?(country_code)
+      # case when the country of the buyer is in Europe, check if he has a vat_number
+      if options[:vat_number].present? && self.validate_vat_number?(options[:vat_number], options[:validation])
+        rule.no_rate
+      else
+        rule.rate
+      end
+    elsif rate = rule.exceptions[country_code] # exceptions (France for instance has many exceptions for the DOM-TOM territories)
+      rate
+    else
+      rule.no_rate
+    end
+  end
+
+  def self.is_an_european_country?(country_code)
+    VatValidator::VAT_PATTERNS.keys.include?(country_code.upcase)
+  end
+
+  def self.validate_vat_number?(number, level = :none)
+    case level
+    when :simple  then self.vat_format_valid?(number)
+    when :full    then self.vat_format_valid?(number) && self.vat_number_existence?(number)
+    else
+      true
+    end
+  end
+
+  def self.vat_format_valid?(number)
+    number =~ VatValidator::VAT_PATTERNS.values.detect { |p| number.to_s =~ p }
+  end
+
+  def self.vat_number_existence?(number)
+    VatValidator::ViesChecker.check(number)
+  end
+
+end
+
+if defined?(Rails)
+  if Rails::VERSION::MAJOR >= 3
+    require 'vat_calculator/railtie'
+  else
+    puts "[Warning] VatCalculator does not work with Rails < 3"
+  end
+else
+  VatCalculator.base_country ||= VatCalculator::DEFAULT_BASE_COUNTRY
+
+  if rule_data = VatCalculator::VAT_RATES[VatCalculator.base_country]
+    VatCalculator.current_rate_rule = VatCalculator.formalize_rate_rule(rule_data)
+  end
+end

data/lib/vat_calculator/railtie.rb

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+module VatCalculator
+
+  class Railtie < Rails::Railtie
+
+    config.vat_calculator_base_country = DEFAULT_BASE_COUNTRY
+
+    initializer 'vat_calculator.initialize' do |app|
+      VatCalculator.base_country = app.config.vat_calculator_base_country.upcase
+
+      if rule = VatCalculator::VAT_RATES[VatCalculator.base_country]
+        VatCalculator.current_rate_rule = VatCalculator.formalize_rate_rule(rule)
+      end
+    end
+  end
+
+end

data/spec/spec_helper.rb

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+$LOAD_PATH.unshift(File.dirname(__FILE__))
+$LOAD_PATH.unshift(File.join(File.dirname(__FILE__), "..", "lib"))
+
+require 'rubygems'
+require 'bundler'
+
+Bundler.setup
+Bundler.require(:test)
+
+require 'mocha'
+require 'rspec'
+require 'vat_calculator'
+
+RSpec.configure do |config|
+  config.mock_with :mocha
+end

data/spec/vat_calculator_spec.rb

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+require 'spec_helper'
+
+describe 'Processing tax rate' do
+
+  it 'should raise an exception of no country is provided' do
+    lambda {
+      VatCalculator.get(nil)
+    }.should raise_exception(VatCalculator::NoCountryException)
+  end
+
+  it 'should raise an exception of the country of the seller is not recorded' do
+    lambda {
+      VatCalculator.get('FR', { base_country_code: 'DE' })
+    }.should raise_exception(VatCalculator::NoRuleFoundException)
+  end
+
+  context 'Seller in France' do
+
+    it 'should apply tax since the customer is in France' do
+      VatCalculator.get('FR').should == 19.6
+    end
+
+    it 'should apply tax if the buyer is in Europe BUT didn\'t give his vta number in CEE' do
+      VatCalculator.get('IT').should == 19.6
+    end
+
+    it 'should not apply tax if the buyer is in Europe AND gave his vta number in CEE' do
+      VatCalculator.get('IT', { vat_number: 'valid_number' }).should == 0.0
+    end
+
+    # Note (Did): see the vat_calculator.rb file for more explanations
+    # %w(GP MQ RE).each do |code|
+    #   it "should apply a different tax rate if the buyer is in the country with the '#{code}' code" do
+    #     VatCalculator.get(code).should == 8.5
+    #   end
+    # end
+
+    it 'should not apply tax if the buyer lives in French Guyana' do
+      VatCalculator.get('GF').should == 0.0
+    end
+
+    it 'should not apply tax if the buyer lives is in the United States' do
+      VatCalculator.get('US').should == 0.0
+    end
+
+  end
+
+  context 'Validating the VAT number' do
+
+    it 'refuses a wrong VAT number' do
+      VatCalculator.get('IT', { vat_number: 'invalid_number', validation: :simple }).should == 19.6
+    end
+
+    it 'accepts a wrong VAT number which looks like almost valid' do
+      VatCalculator.get('IT', { vat_number: 'IT12345678923', validation: :simple }).should == 0.0
+    end
+
+    it 'refuses a VAT number by calling an external service' do
+      VatCalculator.get('IT', { vat_number: 'IT12345678923', validation: :full }).should == 19.6
+    end
+
+    it 'accepts a VAT number by calling an external service' do
+      VatCalculator.get('SE', { vat_number: 'SE556866920301', validation: :full }).should == 0.0
+    end
+
+  end
+
+end

metadata

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+--- !ruby/object:Gem::Specification
+name: vat_calculator
+version: !ruby/object:Gem::Version
+  prerelease: 
+  version: 1.2.2
+platform: ruby
+authors:
+- Didier Lafforgue
+autorequire: 
+bindir: bin
+cert_chain: []
+date: 2011-05-12 00:00:00.000000000 Z
+dependencies:
+- !ruby/object:Gem::Dependency
+  type: :runtime
+  version_requirements: !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: 1.2.0
+  name: savon
+  prerelease: false
+  requirement: !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: 1.2.0
+- !ruby/object:Gem::Dependency
+  type: :runtime
+  version_requirements: !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ! '>='
+      - !ruby/object:Gem::Version
+        version: '0'
+  name: activesupport
+  prerelease: false
+  requirement: !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ! '>='
+      - !ruby/object:Gem::Version
+        version: '0'
+- !ruby/object:Gem::Dependency
+  type: :runtime
+  version_requirements: !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ! '>='
+      - !ruby/object:Gem::Version
+        version: '0'
+  name: vat_validator
+  prerelease: false
+  requirement: !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ! '>='
+      - !ruby/object:Gem::Version
+        version: '0'
+description: Helper to calculate the VAT rate
+email: didier@nocoffee.fr
+executables: []
+extensions: []
+extra_rdoc_files: []
+files:
+- lib/vat_calculator/railtie.rb
+- lib/vat_calculator.rb
+- spec/spec_helper.rb
+- spec/vat_calculator_spec.rb
+- README.md
+- Rakefile
+homepage: http://github.com/did/vat_calculator
+licenses: []
+post_install_message: 
+rdoc_options: []
+require_paths:
+- lib
+required_ruby_version: !ruby/object:Gem::Requirement
+  none: false
+  requirements:
+  - - ! '>='
+    - !ruby/object:Gem::Version
+      segments:
+      - 0
+      hash: 2311850019608209240
+      version: '0'
+required_rubygems_version: !ruby/object:Gem::Requirement
+  none: false
+  requirements:
+  - - ! '>='
+    - !ruby/object:Gem::Version
+      version: 1.3.6
+requirements: []
+rubyforge_project: 
+rubygems_version: 1.8.23
+signing_key: 
+specification_version: 3
+summary: Helper to calculate the VAT rate
+test_files: []