@doctocar/tooling 0.3.1-4 → 0.3.1-42

package/dist/pricing/__tests__/calculateInvoiceTotalWithTax.test.js

@@ -0,0 +1,955 @@
+"use strict";
+Object.defineProperty(exports, "__esModule", { value: true });
+const enums_1 = require("../../enums");
+const firebase_1 = require("../../firebase");
+const calculateInvoiceTotalWithTax_1 = require("../calculateInvoiceTotalWithTax");
+const constants_1 = require("../constants");
+const enums_2 = require("../enums");
+const countriesPricingPublicConfigsMock = (0, firebase_1.countriesPricingPublicConfigStub)({
+    [enums_1.SupportedCountryIsoCodes.FRANCE]: {
+        currency: enums_1.SupportedIsoCurrency.EUR,
+        vatRateBasisPoints: 2_000, // 20%
+        marketplaceFeeRateBasisPoints: 1000, // 10%
+        minimumMarketplaceFeePreTaxInCents: 300, // 3 EUR
+    },
+    // [SupportedCountryIsoCodes.SPAIN]: {
+    //   currency: SupportedIsoCurrency.EUR,
+    //   vatRateBasisPoints: 2100, // 21%
+    //   marketplaceFeeRateBasisPoints: 900, // 9%
+    //   minimumMarketplaceFeePreTaxInCents: 200, // 2 EUR
+    // },
+    // [SupportedCountryIsoCodes.ITALY]: {
+    //   currency: SupportedIsoCurrency.EUR,
+    //   vatRateBasisPoints: 2200, // 22%
+    //   marketplaceFeeRateBasisPoints: 800, // 8%
+    //   minimumMarketplaceFeePreTaxInCents: 100, // 1 EUR
+    // },
+});
+const serviceOneId = `${firebase_1.ServicesTypes.EXTERIOR_CLEANING}`;
+const serviceTwoId = `${firebase_1.ServicesTypes.INTERIOR_CLEANING}`;
+const BASE_PARAMS = {
+    pricingPreTaxLines: [
+        {
+            id: serviceOneId,
+            amountPreTaxInCents: 10_000,
+            category: enums_2.PricingLineCategories.SERVICE,
+            currency: enums_1.SupportedIsoCurrency.EUR,
+        },
+        {
+            id: serviceTwoId,
+            amountPreTaxInCents: 20_000,
+            category: enums_2.PricingLineCategories.SERVICE,
+            currency: enums_1.SupportedIsoCurrency.EUR,
+        },
+    ],
+    prestationCountry: enums_1.SupportedCountryIsoCodes.FRANCE, // will override per test
+    serviceProviderCountry: enums_1.SupportedCountryIsoCodes.FRANCE, // override
+    serviceProviderIsVatExempt: false, // override
+    customerCountry: enums_1.SupportedCountryIsoCodes.FRANCE, // override
+    customerIsSubjectToVat: false, // override
+    marketplaceCountry: enums_1.SupportedCountryIsoCodes.FRANCE, // override
+    countriesPricingPublicConfigs: countriesPricingPublicConfigsMock,
+};
+const domesticCases = [
+    {
+        only: false,
+        name: "When customer is vat exempted, it should not have an impact on service provider vat and marketplace fee vat because domestic",
+        params: {
+            ...BASE_PARAMS,
+            prestationCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            serviceProviderCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            serviceProviderIsVatExempt: false,
+            customerCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            customerIsSubjectToVat: false,
+            marketplaceCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+        },
+        expected: {
+            totalServicesPreTaxInCents: 30_000,
+            totalServicesPostTaxInCents: 36_000,
+            totalServicesVatInCents: 6_000, // 20% of 30_000
+            totalMarketplaceFeePreTaxInCents: 3_000, // 10% of 30_000
+            totalMarketplaceFeePostTaxInCents: 3_600, // 3_000 + 20 % VAT
+            totalMarketplaceFeeVatInCents: 600, // 20% of 3_000
+            totalPreTaxInCents: 33_000, // 30_000 + 3_000
+            totalVatInCents: 6_600, // 6_000 + 600
+            totalPostTaxInCents: 39_600, // 36_000 + 3_600
+            pricingPreTaxLines: [
+                {
+                    id: serviceOneId,
+                    amountPreTaxInCents: 10_000,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: serviceTwoId,
+                    amountPreTaxInCents: 20_000,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+            ],
+            pricingPostTaxLines: [
+                {
+                    id: serviceOneId,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    amountPreTaxInCents: 10_000,
+                    amountPostTaxInCents: 12_000,
+                    vatAmountInCents: 2_000,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: serviceTwoId,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    amountPreTaxInCents: 20_000,
+                    amountPostTaxInCents: 24_000,
+                    vatAmountInCents: 4_000,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: constants_1.MARKETPLACE_FEE_LINE_ID,
+                    category: enums_2.PricingLineCategories.MARKETPLACE_FEE,
+                    amountPreTaxInCents: 3_000,
+                    amountPostTaxInCents: 3_600,
+                    vatAmountInCents: 600,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+            ],
+            serviceTaxApplication: firebase_1.TaxApplication.STANDARD,
+            marketplaceFeeTaxApplication: firebase_1.TaxApplication.STANDARD,
+            effectiveServiceVatRateBasisPoints: 2_000,
+            effectiveMarketplaceFeeVatRateBasisPoints: 2_000,
+            calculationVersion: constants_1.PRICING_CALCULATION_VERSION,
+            currency: enums_1.SupportedIsoCurrency.EUR,
+        },
+    },
+    {
+        only: false,
+        name: "service provider not vat exempted, services should be taxed",
+        params: {
+            ...BASE_PARAMS,
+            prestationCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            serviceProviderCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            serviceProviderIsVatExempt: false,
+            customerCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            customerIsSubjectToVat: true,
+            marketplaceCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+        },
+        expected: {
+            totalServicesPreTaxInCents: 30_000,
+            totalServicesPostTaxInCents: 36_000,
+            totalServicesVatInCents: 6_000, // 20% of 30_000
+            totalMarketplaceFeePreTaxInCents: 3_000, // 10% of 30_000
+            totalMarketplaceFeePostTaxInCents: 3_600, // 3_000 + 20 % VAT
+            totalMarketplaceFeeVatInCents: 600, // 20% of 3_000
+            totalPreTaxInCents: 33_000, // 30_000 + 3_000
+            totalVatInCents: 6_600, // 6_000 + 600
+            totalPostTaxInCents: 39_600, // 36_000 + 3_600
+            pricingPreTaxLines: [
+                {
+                    id: serviceOneId,
+                    amountPreTaxInCents: 10_000,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: serviceTwoId,
+                    amountPreTaxInCents: 20_000,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+            ],
+            pricingPostTaxLines: [
+                {
+                    id: serviceOneId,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    amountPreTaxInCents: 10_000,
+                    amountPostTaxInCents: 12_000,
+                    vatAmountInCents: 2_000,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: serviceTwoId,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    amountPreTaxInCents: 20_000,
+                    amountPostTaxInCents: 24_000,
+                    vatAmountInCents: 4_000,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: constants_1.MARKETPLACE_FEE_LINE_ID,
+                    category: enums_2.PricingLineCategories.MARKETPLACE_FEE,
+                    amountPreTaxInCents: 3_000,
+                    amountPostTaxInCents: 3_600,
+                    vatAmountInCents: 600,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+            ],
+            serviceTaxApplication: firebase_1.TaxApplication.STANDARD,
+            marketplaceFeeTaxApplication: firebase_1.TaxApplication.STANDARD,
+            effectiveServiceVatRateBasisPoints: 2_000,
+            effectiveMarketplaceFeeVatRateBasisPoints: 2_000,
+            calculationVersion: constants_1.PRICING_CALCULATION_VERSION,
+            currency: enums_1.SupportedIsoCurrency.EUR,
+        },
+    },
+    {
+        name: "negative service line should be treated as 0",
+        only: false,
+        params: {
+            ...BASE_PARAMS,
+            pricingPreTaxLines: [
+                {
+                    id: serviceOneId,
+                    amountPreTaxInCents: -10_000,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: serviceTwoId,
+                    amountPreTaxInCents: -5_000,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+            ],
+            prestationCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            serviceProviderCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            serviceProviderIsVatExempt: false,
+            customerCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            customerIsSubjectToVat: true,
+            marketplaceCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+        },
+        expected: {
+            totalServicesPreTaxInCents: 0,
+            totalServicesPostTaxInCents: 0,
+            totalServicesVatInCents: 0,
+            totalMarketplaceFeePreTaxInCents: 300, // Minimum marketplace fee
+            totalMarketplaceFeePostTaxInCents: 360, // 300 + 20 % VAT
+            totalMarketplaceFeeVatInCents: 60, // 20% of 300
+            totalPreTaxInCents: 300, // 0 + 300
+            totalVatInCents: 60, // 0 + 60
+            totalPostTaxInCents: 360, // 0 + 360
+            pricingPreTaxLines: expect.any(Array),
+            pricingPostTaxLines: [
+                {
+                    id: serviceOneId,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    amountPreTaxInCents: 0,
+                    amountPostTaxInCents: 0,
+                    vatAmountInCents: 0,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: serviceTwoId,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    amountPreTaxInCents: 0,
+                    amountPostTaxInCents: 0,
+                    vatAmountInCents: 0,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: constants_1.MARKETPLACE_FEE_LINE_ID,
+                    category: enums_2.PricingLineCategories.MARKETPLACE_FEE,
+                    amountPreTaxInCents: 300,
+                    amountPostTaxInCents: 360,
+                    vatAmountInCents: 60,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+            ],
+            serviceTaxApplication: firebase_1.TaxApplication.STANDARD,
+            marketplaceFeeTaxApplication: firebase_1.TaxApplication.STANDARD,
+            effectiveServiceVatRateBasisPoints: 2_000,
+            effectiveMarketplaceFeeVatRateBasisPoints: 2_000,
+            calculationVersion: constants_1.PRICING_CALCULATION_VERSION,
+            currency: enums_1.SupportedIsoCurrency.EUR,
+        },
+    },
+    {
+        name: "minimum marketplace fee > marketplace fee rate, it should apply minimum marketplace fee",
+        only: false,
+        params: {
+            ...BASE_PARAMS,
+            pricingPreTaxLines: [
+                {
+                    id: serviceOneId,
+                    amountPreTaxInCents: 100,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: serviceTwoId,
+                    amountPreTaxInCents: 150,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+            ],
+            prestationCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            serviceProviderCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            serviceProviderIsVatExempt: false,
+            customerCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            customerIsSubjectToVat: true,
+            marketplaceCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+        },
+        expected: {
+            totalServicesPreTaxInCents: 250,
+            totalServicesPostTaxInCents: 300, // 250 + 50 VAT
+            totalServicesVatInCents: 50, // 20% of 250
+            totalMarketplaceFeePreTaxInCents: 300, // Minimum marketplace fee
+            totalMarketplaceFeePostTaxInCents: 360, // 300 + 20 % VAT
+            totalMarketplaceFeeVatInCents: 60, // 20% of 300
+            totalPreTaxInCents: 550, // 250 + 300
+            totalVatInCents: 110, // 50 + 60
+            totalPostTaxInCents: 660, // 300 + 360
+            pricingPreTaxLines: expect.any(Array),
+            pricingPostTaxLines: [
+                {
+                    amountPostTaxInCents: 120, // 100 + 20% VAT
+                    amountPreTaxInCents: 100,
+                    id: serviceOneId,
+                    vatAmountInCents: 20,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    amountPostTaxInCents: 180, // 150 + 20% VAT
+                    amountPreTaxInCents: 150,
+                    id: serviceTwoId,
+                    vatAmountInCents: 30,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: constants_1.MARKETPLACE_FEE_LINE_ID,
+                    category: enums_2.PricingLineCategories.MARKETPLACE_FEE,
+                    amountPreTaxInCents: 300,
+                    amountPostTaxInCents: 360,
+                    vatAmountInCents: 60,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+            ],
+            serviceTaxApplication: firebase_1.TaxApplication.STANDARD,
+            marketplaceFeeTaxApplication: firebase_1.TaxApplication.STANDARD,
+            effectiveServiceVatRateBasisPoints: 2_000,
+            effectiveMarketplaceFeeVatRateBasisPoints: 2_000,
+            calculationVersion: constants_1.PRICING_CALCULATION_VERSION,
+            currency: enums_1.SupportedIsoCurrency.EUR,
+        },
+    },
+    {
+        name: "minimum marketplace fee < marketplace fee rate, it should apply marketplace fee rate",
+        only: false,
+        params: {
+            ...BASE_PARAMS,
+            pricingPreTaxLines: [
+                {
+                    id: serviceOneId,
+                    amountPreTaxInCents: 5000,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+            ],
+            prestationCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            serviceProviderCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            serviceProviderIsVatExempt: false,
+            customerCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            customerIsSubjectToVat: true,
+            marketplaceCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+        },
+        expected: {
+            totalServicesPreTaxInCents: 5000,
+            totalServicesPostTaxInCents: 6000, // 5000 + 1000 VAT
+            totalServicesVatInCents: 1000, // 20% of 5000
+            totalMarketplaceFeePreTaxInCents: 500, // 10 % marketplace fee rate
+            totalMarketplaceFeePostTaxInCents: 600, // 500 + 20 % VAT
+            totalMarketplaceFeeVatInCents: 100, // 20% of 500
+            totalPreTaxInCents: 5500, // 5000 + 500
+            totalVatInCents: 1100, // 1000 + 100
+            totalPostTaxInCents: 6600, // 6000 + 600
+            pricingPreTaxLines: expect.any(Array),
+            pricingPostTaxLines: [
+                {
+                    amountPostTaxInCents: 6000, // 5000 + 20% VAT
+                    amountPreTaxInCents: 5000,
+                    id: serviceOneId,
+                    vatAmountInCents: 1000,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: constants_1.MARKETPLACE_FEE_LINE_ID,
+                    category: enums_2.PricingLineCategories.MARKETPLACE_FEE,
+                    amountPreTaxInCents: 500,
+                    amountPostTaxInCents: 600,
+                    vatAmountInCents: 100,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+            ],
+            serviceTaxApplication: firebase_1.TaxApplication.STANDARD,
+            marketplaceFeeTaxApplication: firebase_1.TaxApplication.STANDARD,
+            effectiveServiceVatRateBasisPoints: 2_000,
+            effectiveMarketplaceFeeVatRateBasisPoints: 2_000,
+            calculationVersion: constants_1.PRICING_CALCULATION_VERSION,
+            currency: enums_1.SupportedIsoCurrency.EUR,
+        },
+    },
+    {
+        name: "service provider vat exempted, services should not be taxed, only marketplace fees",
+        only: false,
+        params: {
+            ...BASE_PARAMS,
+            prestationCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            serviceProviderCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            serviceProviderIsVatExempt: true,
+            customerCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+            customerIsSubjectToVat: true,
+            marketplaceCountry: enums_1.SupportedCountryIsoCodes.FRANCE,
+        },
+        expected: {
+            totalServicesPreTaxInCents: 30_000,
+            totalServicesPostTaxInCents: 30_000,
+            totalServicesVatInCents: 0, // exemption override
+            totalMarketplaceFeePreTaxInCents: 3_000, // 10% of 30_000
+            totalMarketplaceFeePostTaxInCents: 3_600, // 3_000 + 20 % VAT
+            totalMarketplaceFeeVatInCents: 600, // 20% of 3_000
+            totalPreTaxInCents: 33_000, // 30_000 + 3_000
+            totalVatInCents: 600, // 0 + 600
+            totalPostTaxInCents: 33_600, // 30_000 + 3_600
+            pricingPreTaxLines: expect.any(Array),
+            pricingPostTaxLines: [
+                {
+                    amountPostTaxInCents: 10_000,
+                    amountPreTaxInCents: 10_000,
+                    id: serviceOneId,
+                    vatAmountInCents: 0,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    amountPostTaxInCents: 20_000,
+                    amountPreTaxInCents: 20_000,
+                    id: serviceTwoId,
+                    vatAmountInCents: 0,
+                    category: enums_2.PricingLineCategories.SERVICE,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+                {
+                    id: constants_1.MARKETPLACE_FEE_LINE_ID,
+                    category: enums_2.PricingLineCategories.MARKETPLACE_FEE,
+                    amountPreTaxInCents: 3_000,
+                    amountPostTaxInCents: 3_600,
+                    vatAmountInCents: 600,
+                    currency: enums_1.SupportedIsoCurrency.EUR,
+                },
+            ],
+            serviceTaxApplication: firebase_1.TaxApplication.EXEMPT,
+            marketplaceFeeTaxApplication: firebase_1.TaxApplication.STANDARD,
+            effectiveServiceVatRateBasisPoints: 0,
+            effectiveMarketplaceFeeVatRateBasisPoints: 2_000,
+            calculationVersion: constants_1.PRICING_CALCULATION_VERSION,
+            currency: enums_1.SupportedIsoCurrency.EUR,
+        },
+    },
+];
+const domesticCasesHasOnly = domesticCases.some((c) => c.only);
+const filteredDomesticCases = domesticCasesHasOnly
+    ? domesticCases.filter((c) => c.only)
+    : domesticCases;
+// const crossBorderEuCases: Case[] = [
+//   {
+//     name: "🇪🇸 Pro vat exempted, services should not be taxed.",
+//     only: false,
+//     params: {
+//       ...BASE_PARAMS,
+//       prestationCountry: SupportedCountryIsoCodes.SPAIN,
+//       serviceProviderCountry: SupportedCountryIsoCodes.SPAIN,
+//       serviceProviderIsVatExempt: true,
+//       customerCountry: SupportedCountryIsoCodes.SPAIN,
+//       customerIsSubjectToVat: false,
+//       marketplaceCountry: SupportedCountryIsoCodes.FRANCE,
+//     },
+//     expected: {
+//       totalServicesPreTaxInCents: 30_000,
+//       totalServicesPostTaxInCents: 30_000,
+//       totalServicesVatInCents: 0,
+//       totalMarketplaceFeePreTaxInCents: 2_700, // Spanish 9% of 30_000
+//       totalMarketplaceFeePostTaxInCents: 3_267, // VAT for fees as customer is not vat exempted
+//       totalMarketplaceFeeVatInCents: 567, // 21% of 2_700
+//       totalPreTaxInCents: 32_700, // 30_000 + 2_700
+//       totalVatInCents: 567, // 0 + 567
+//       totalPostTaxInCents: 33_267, // 32_700 + 567
+//       pricingPreTaxLines: expect.any(Array),
+//       pricingPostTaxLines: [
+//         {
+//           amountPostTaxInCents: 10_000,
+//           amountPreTaxInCents: 10_000,
+//           id: serviceOneId,
+//           vatAmountInCents: 0,
+//           category: PricingLineCategories.SERVICE,
+//           currency: SupportedIsoCurrency.EUR,
+//         },
+//         {
+//           amountPostTaxInCents: 20_000,
+//           amountPreTaxInCents: 20_000,
+//           id: serviceTwoId,
+//           vatAmountInCents: 0,
+//           category: PricingLineCategories.SERVICE,
+//           currency: SupportedIsoCurrency.EUR,
+//         },
+//         {
+//           id: MARKETPLACE_FEE_LINE_ID,
+//           category: PricingLineCategories.MARKETPLACE_FEE,
+//           amountPreTaxInCents: 2_700,
+//           amountPostTaxInCents: 3_267,
+//           vatAmountInCents: 567,
+//           currency: SupportedIsoCurrency.EUR,
+//         },
+//       ],
+//       serviceReverseChargeApplied: false, // Never apply when service is physically executed
+//       feeReverseChargeApplied: false, // cross-border within EU
+//       effectiveServiceVatRateBasisPoints: 0,
+//       effectiveMarketplaceFeeVatRateBasisPoints: 2_100, // Spanish 21% VAT
+//       currency: SupportedIsoCurrency.EUR,
+//     },
+//   },
+//   {
+//     name: "🇪🇸 Pro NOT vat exempted, services should be taxed with local vat (spain).",
+//     only: false,
+//     params: {
+//       ...BASE_PARAMS,
+//       prestationCountry: SupportedCountryIsoCodes.SPAIN,
+//       serviceProviderCountry: SupportedCountryIsoCodes.SPAIN,
+//       serviceProviderIsVatExempt: false,
+//       customerCountry: SupportedCountryIsoCodes.SPAIN,
+//       customerIsSubjectToVat: false,
+//       marketplaceCountry: SupportedCountryIsoCodes.FRANCE,
+//     },
+//     expected: {
+//       totalServicesPreTaxInCents: 30_000,
+//       totalServicesPostTaxInCents: 36_300, // 30_000 + 21% VAT
+//       totalServicesVatInCents: 6_300,
+//       totalMarketplaceFeePreTaxInCents: 2_700, // Spanish 9% of 30_000
+//       totalMarketplaceFeePostTaxInCents: 3_267, // VAT for fees as customer is not vat exempted
+//       totalMarketplaceFeeVatInCents: 567, // 21% of 2_700
+//       totalPreTaxInCents: 32_700, // 30_000 + 2_700
+//       totalVatInCents: 6_867, // 6_300 + 567
+//       totalPostTaxInCents: 39_567, // 32_700 + 6_867
+//       pricingPreTaxLines: expect.any(Array),
+//       pricingPostTaxLines: [
+//         {
+//           amountPostTaxInCents: 12_100,
+//           amountPreTaxInCents: 10_000,
+//           id: serviceOneId,
+//           vatAmountInCents: 2_100,
+//           category: PricingLineCategories.SERVICE,
+//           currency: SupportedIsoCurrency.EUR,
+//         },
+//         {
+//           amountPostTaxInCents: 24_200, // 20_000 + 21% VAT
+//           amountPreTaxInCents: 20_000,
+//           id: serviceTwoId,
+//           vatAmountInCents: 4_200,
+//           category: PricingLineCategories.SERVICE,
+//           currency: SupportedIsoCurrency.EUR,
+//         },
+//         {
+//           id: MARKETPLACE_FEE_LINE_ID,
+//           category: PricingLineCategories.MARKETPLACE_FEE,
+//           amountPreTaxInCents: 2_700,
+//           amountPostTaxInCents: 3_267,
+//           vatAmountInCents: 567,
+//           currency: SupportedIsoCurrency.EUR,
+//         },
+//       ],
+//       serviceReverseChargeApplied: false, // Never apply when service is physically executed
+//       feeReverseChargeApplied: false, // cross-border within EU
+//       effectiveServiceVatRateBasisPoints: 2_100, // Spanish 21% VAT
+//       effectiveMarketplaceFeeVatRateBasisPoints: 2_100, // Spanish 21% VAT
+//       currency: SupportedIsoCurrency.EUR,
+//     },
+//   },
+//   {
+//     name: "🇪🇸 Customer is subject to VAT, reverse charge should apply to marketplace fees",
+//     only: false,
+//     params: {
+//       ...BASE_PARAMS,
+//       prestationCountry: SupportedCountryIsoCodes.SPAIN,
+//       serviceProviderCountry: SupportedCountryIsoCodes.SPAIN,
+//       serviceProviderIsVatExempt: true,
+//       customerCountry: SupportedCountryIsoCodes.SPAIN,
+//       customerIsSubjectToVat: true,
+//       marketplaceCountry: SupportedCountryIsoCodes.FRANCE,
+//     },
+//     expected: {
+//       totalServicesPreTaxInCents: 30_000,
+//       totalServicesPostTaxInCents: 30_000,
+//       totalServicesVatInCents: 0,
+//       totalMarketplaceFeePreTaxInCents: 2_700, // Spanish 9% of 30_000
+//       totalMarketplaceFeePostTaxInCents: 2_700, // Reverse charge applies, no VAT
+//       totalMarketplaceFeeVatInCents: 0, // No VAT due to reverse charge
+//       totalPreTaxInCents: 32_700, // 30_000 + 2_700
+//       totalVatInCents: 0, // 0
+//       totalPostTaxInCents: 32_700, // 32_700 + 0
+//       pricingPreTaxLines: expect.any(Array),
+//       pricingPostTaxLines: [
+//         {
+//           amountPostTaxInCents: 10_000,
+//           amountPreTaxInCents: 10_000,
+//           id: serviceOneId,
+//           vatAmountInCents: 0,
+//           category: PricingLineCategories.SERVICE,
+//           currency: SupportedIsoCurrency.EUR,
+//         },
+//         {
+//           amountPostTaxInCents: 20_000,
+//           amountPreTaxInCents: 20_000,
+//           id: serviceTwoId,
+//           vatAmountInCents: 0,
+//           category: PricingLineCategories.SERVICE,
+//           currency: SupportedIsoCurrency.EUR,
+//         },
+//         {
+//           id: MARKETPLACE_FEE_LINE_ID,
+//           category: PricingLineCategories.MARKETPLACE_FEE,
+//           amountPreTaxInCents: 2_700,
+//           amountPostTaxInCents: 2_700,
+//           vatAmountInCents: 0,
+//           currency: SupportedIsoCurrency.EUR,
+//         },
+//       ],
+//       serviceReverseChargeApplied: false, // Never apply when service is physically executed
+//       feeReverseChargeApplied: true, // cross-border within EU
+//       effectiveServiceVatRateBasisPoints: 0,
+//       effectiveMarketplaceFeeVatRateBasisPoints: 0, // Reverse charge applies, no VAT
+//       currency: SupportedIsoCurrency.EUR,
+//     },
+//   },
+//   {
+//     name: "🇪🇸 Customer not subject to VAT, VAT should apply on marketplace fees (Spain vat)",
+//     only: false,
+//     params: {
+//       ...BASE_PARAMS,
+//       prestationCountry: SupportedCountryIsoCodes.SPAIN,
+//       serviceProviderCountry: SupportedCountryIsoCodes.SPAIN,
+//       serviceProviderIsVatExempt: true,
+//       customerCountry: SupportedCountryIsoCodes.SPAIN,
+//       customerIsSubjectToVat: false,
+//       marketplaceCountry: SupportedCountryIsoCodes.FRANCE,
+//     },
+//     expected: {
+//       totalServicesPreTaxInCents: 30_000,
+//       totalServicesPostTaxInCents: 30_000,
+//       totalServicesVatInCents: 0,
+//       totalMarketplaceFeePreTaxInCents: 2_700, // Spanish 9% of 30_000
+//       totalMarketplaceFeePostTaxInCents: 3_267, // 2_700 + 21% VAT
+//       totalMarketplaceFeeVatInCents: 567, // 21% of 2_700
+//       totalPreTaxInCents: 32_700, // 30_000 + 2_700
+//       totalVatInCents: 567, // 0 + 567
+//       totalPostTaxInCents: 33_267, // 32_700 + 567
+//       pricingPreTaxLines: expect.any(Array),
+//       pricingPostTaxLines: [
+//         {
+//           amountPostTaxInCents: 10_000,
+//           amountPreTaxInCents: 10_000,
+//           id: serviceOneId,
+//           vatAmountInCents: 0,
+//           category: PricingLineCategories.SERVICE,
+//           currency: SupportedIsoCurrency.EUR,
+//         },
+//         {
+//           amountPostTaxInCents: 20_000,
+//           amountPreTaxInCents: 20_000,
+//           id: serviceTwoId,
+//           vatAmountInCents: 0,
+//           category: PricingLineCategories.SERVICE,
+//           currency: SupportedIsoCurrency.EUR,
+//         },
+//         {
+//           id: MARKETPLACE_FEE_LINE_ID,
+//           category: PricingLineCategories.MARKETPLACE_FEE,
+//           amountPreTaxInCents: 2_700,
+//           amountPostTaxInCents: 3_267,
+//           vatAmountInCents: 567, // 21% VAT
+//           currency: SupportedIsoCurrency.EUR,
+//         },
+//       ],
+//       serviceReverseChargeApplied: false, // Never apply when service is physically executed
+//       feeReverseChargeApplied: false, // cross-border within EU
+//       effectiveServiceVatRateBasisPoints: 0,
+//       effectiveMarketplaceFeeVatRateBasisPoints: 2_100, // VAT of spain
+//       currency: SupportedIsoCurrency.EUR,
+//     },
+//   },
+// ];
+// const crossBorderEuCasesHasOnly = crossBorderEuCases.some((c) => c.only);
+// const filteredCrossBorderEuCases = crossBorderEuCasesHasOnly
+//   ? crossBorderEuCases.filter((c) => c.only)
+//   : crossBorderEuCases;
+describe("calculateInvoiceTotalsWithTax", () => {
+    describe("🇫🇷 Domestic cases", () => {
+        test.each(filteredDomesticCases)("$name", ({ params, expected }) => {
+            const result = (0, calculateInvoiceTotalWithTax_1.calculateInvoiceTotalsWithTax)(params);
+            expect(result).toEqual(expected);
+        });
+    });
+    // describe("🇪🇺 Cross-border EU cases", () => {
+    //   test.each(filteredCrossBorderEuCases)("$name", ({ params, expected }) => {
+    //     const result = calculateInvoiceTotalsWithTax(params);
+    //     expect(result).toEqual(expected);
+    //   });
+    // });
+    // it("services VAT should follow prestationCountry, not serviceProviderCountry (pro=IT, prestation=ES, client=ES B2C)", () => {
+    //   const params: CalculateInvoiceTotalsWithTaxParams = {
+    //     ...BASE_PARAMS,
+    //     prestationCountry: SupportedCountryIsoCodes.SPAIN,
+    //     serviceProviderCountry: SupportedCountryIsoCodes.ITALY,
+    //     serviceProviderIsVatExempt: false,
+    //     customerCountry: SupportedCountryIsoCodes.SPAIN,
+    //     customerIsSubjectToVat: false, // B2C
+    //     marketplaceCountry: SupportedCountryIsoCodes.FRANCE,
+    //   };
+    //   const result = calculateInvoiceTotalsWithTax(params);
+    //   expect(result).toEqual({
+    //     totalServicesPreTaxInCents: 30_000,
+    //     totalServicesPostTaxInCents: 36_300, // 30_000 + 21% ES
+    //     totalServicesVatInCents: 6_300,
+    //     totalMarketplaceFeePreTaxInCents: 2_700, // 9% ES
+    //     totalMarketplaceFeePostTaxInCents: 3_267, // +21% ES (client ES B2C)
+    //     totalMarketplaceFeeVatInCents: 567,
+    //     totalPreTaxInCents: 32_700,
+    //     totalVatInCents: 6_867,
+    //     totalPostTaxInCents: 39_567,
+    //     pricingPreTaxLines: [
+    //       {
+    //         id: serviceOneId,
+    //         amountPreTaxInCents: 10_000,
+    //         category: PricingLineCategories.SERVICE,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //       {
+    //         id: serviceTwoId,
+    //         amountPreTaxInCents: 20_000,
+    //         category: PricingLineCategories.SERVICE,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //     ],
+    //     pricingPostTaxLines: [
+    //       {
+    //         id: serviceOneId,
+    //         category: PricingLineCategories.SERVICE,
+    //         amountPreTaxInCents: 10_000,
+    //         amountPostTaxInCents: 12_100, // +21%
+    //         vatAmountInCents: 2_100,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //       {
+    //         id: serviceTwoId,
+    //         category: PricingLineCategories.SERVICE,
+    //         amountPreTaxInCents: 20_000,
+    //         amountPostTaxInCents: 24_200, // +21%
+    //         vatAmountInCents: 4_200,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //       {
+    //         id: MARKETPLACE_FEE_LINE_ID,
+    //         category: PricingLineCategories.MARKETPLACE_FEE,
+    //         amountPreTaxInCents: 2_700,
+    //         amountPostTaxInCents: 3_267,
+    //         vatAmountInCents: 567,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //     ],
+    //     serviceReverseChargeApplied: false,
+    //     feeReverseChargeApplied: false,
+    //     effectiveServiceVatRateBasisPoints: 2_100, // ES 21%
+    //     effectiveMarketplaceFeeVatRateBasisPoints: 2_100, // client ES 21%
+    //     currency: SupportedIsoCurrency.EUR,
+    //   });
+    // });
+    // it("should apply minimum marketplace fee when fee % = 0 but min fee > 0 (domestic FR)", () => {
+    //   const customConfigs = countriesPricingPublicConfigStub({
+    //     [SupportedCountryIsoCodes.FRANCE]: {
+    //       currency: SupportedIsoCurrency.EUR,
+    //       vatRateBasisPoints: 2_000, // 20% FR
+    //       marketplaceFeeRateBasisPoints: 0, // 0%
+    //       minimumMarketplaceFeePreTaxInCents: 300, // 3 EUR
+    //     },
+    //     [SupportedCountryIsoCodes.SPAIN]: {
+    //       currency: SupportedIsoCurrency.EUR,
+    //       vatRateBasisPoints: 2_100,
+    //       marketplaceFeeRateBasisPoints: 900,
+    //       minimumMarketplaceFeePreTaxInCents: 200,
+    //     },
+    //     [SupportedCountryIsoCodes.ITALY]: {
+    //       currency: SupportedIsoCurrency.EUR,
+    //       vatRateBasisPoints: 2_200,
+    //       marketplaceFeeRateBasisPoints: 800,
+    //       minimumMarketplaceFeePreTaxInCents: 100,
+    //     },
+    //   });
+    //   const params: CalculateInvoiceTotalsWithTaxParams = {
+    //     ...BASE_PARAMS,
+    //     countriesPricingPublicConfigs: customConfigs,
+    //     prestationCountry: SupportedCountryIsoCodes.FRANCE,
+    //     serviceProviderCountry: SupportedCountryIsoCodes.FRANCE,
+    //     serviceProviderIsVatExempt: false,
+    //     customerCountry: SupportedCountryIsoCodes.FRANCE,
+    //     customerIsSubjectToVat: true,
+    //     marketplaceCountry: SupportedCountryIsoCodes.FRANCE,
+    //   };
+    //   const result = calculateInvoiceTotalsWithTax(params);
+    //   expect(result).toEqual({
+    //     totalServicesPreTaxInCents: 30_000,
+    //     totalServicesPostTaxInCents: 36_000, // +20%
+    //     totalServicesVatInCents: 6_000,
+    //     totalMarketplaceFeePreTaxInCents: 300, // min fee
+    //     totalMarketplaceFeePostTaxInCents: 360, // +20%
+    //     totalMarketplaceFeeVatInCents: 60,
+    //     totalPreTaxInCents: 30_300,
+    //     totalVatInCents: 6_060,
+    //     totalPostTaxInCents: 36_360,
+    //     pricingPreTaxLines: [
+    //       {
+    //         id: serviceOneId,
+    //         amountPreTaxInCents: 10_000,
+    //         category: PricingLineCategories.SERVICE,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //       {
+    //         id: serviceTwoId,
+    //         amountPreTaxInCents: 20_000,
+    //         category: PricingLineCategories.SERVICE,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //     ],
+    //     pricingPostTaxLines: [
+    //       {
+    //         id: serviceOneId,
+    //         category: PricingLineCategories.SERVICE,
+    //         amountPreTaxInCents: 10_000,
+    //         amountPostTaxInCents: 12_000,
+    //         vatAmountInCents: 2_000,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //       {
+    //         id: serviceTwoId,
+    //         category: PricingLineCategories.SERVICE,
+    //         amountPreTaxInCents: 20_000,
+    //         amountPostTaxInCents: 24_000,
+    //         vatAmountInCents: 4_000,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //       {
+    //         id: MARKETPLACE_FEE_LINE_ID,
+    //         category: PricingLineCategories.MARKETPLACE_FEE,
+    //         amountPreTaxInCents: 300,
+    //         amountPostTaxInCents: 360,
+    //         vatAmountInCents: 60,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //     ],
+    //     serviceReverseChargeApplied: false,
+    //     feeReverseChargeApplied: false,
+    //     effectiveServiceVatRateBasisPoints: 2_000,
+    //     effectiveMarketplaceFeeVatRateBasisPoints: 2_000,
+    //     currency: SupportedIsoCurrency.EUR,
+    //   });
+    // });
+    // it("with zero services and cross-border EU B2B (assujetti), should apply RC on fee and still apply ES minimum fee", () => {
+    //   const params: CalculateInvoiceTotalsWithTaxParams = {
+    //     ...BASE_PARAMS,
+    //     pricingPreTaxLines: [
+    //       {
+    //         id: serviceOneId,
+    //         amountPreTaxInCents: -10_000, // clamp → 0
+    //         category: PricingLineCategories.SERVICE,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //       {
+    //         id: serviceTwoId,
+    //         amountPreTaxInCents: -5_000, // clamp → 0
+    //         category: PricingLineCategories.SERVICE,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //     ],
+    //     prestationCountry: SupportedCountryIsoCodes.SPAIN, // service in ES
+    //     serviceProviderCountry: SupportedCountryIsoCodes.SPAIN,
+    //     serviceProviderIsVatExempt: true,
+    //     customerCountry: SupportedCountryIsoCodes.SPAIN,
+    //     customerIsSubjectToVat: true,
+    //     marketplaceCountry: SupportedCountryIsoCodes.FRANCE, // ≠ ES → cross-border
+    //   };
+    //   const result = calculateInvoiceTotalsWithTax(params);
+    //   expect(result).toEqual({
+    //     totalServicesPreTaxInCents: 0,
+    //     totalServicesPostTaxInCents: 0,
+    //     totalServicesVatInCents: 0,
+    //     totalMarketplaceFeePreTaxInCents: 200, // min fee ES (config: 2 EUR)
+    //     totalMarketplaceFeePostTaxInCents: 200, // RC → TVA 0
+    //     totalMarketplaceFeeVatInCents: 0,
+    //     totalPreTaxInCents: 200,
+    //     totalVatInCents: 0,
+    //     totalPostTaxInCents: 200,
+    //     pricingPreTaxLines: expect.any(Array),
+    //     pricingPostTaxLines: [
+    //       {
+    //         id: serviceOneId,
+    //         category: PricingLineCategories.SERVICE,
+    //         amountPreTaxInCents: 0,
+    //         amountPostTaxInCents: 0,
+    //         vatAmountInCents: 0,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //       {
+    //         id: serviceTwoId,
+    //         category: PricingLineCategories.SERVICE,
+    //         amountPreTaxInCents: 0,
+    //         amountPostTaxInCents: 0,
+    //         vatAmountInCents: 0,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //       {
+    //         id: MARKETPLACE_FEE_LINE_ID,
+    //         category: PricingLineCategories.MARKETPLACE_FEE,
+    //         amountPreTaxInCents: 200,
+    //         amountPostTaxInCents: 200,
+    //         vatAmountInCents: 0,
+    //         currency: SupportedIsoCurrency.EUR,
+    //       },
+    //     ],
+    //     serviceReverseChargeApplied: false,
+    //     feeReverseChargeApplied: true, // Reverse charge applied
+    //     effectiveServiceVatRateBasisPoints: 0,
+    //     effectiveMarketplaceFeeVatRateBasisPoints: 0,
+    //     currency: SupportedIsoCurrency.EUR,
+    //   });
+    // });
+    // it("Should raise if countriesPricingPublicConfigs is invalid", () => {
+    //   const paramsWithoutConfigs: CalculateInvoiceTotalsWithTaxParams = {
+    //     ...BASE_PARAMS,
+    //     marketplaceCountry: SupportedCountryIsoCodes.FRANCE,
+    //     customerCountry: SupportedCountryIsoCodes.FRANCE,
+    //     serviceProviderCountry: SupportedCountryIsoCodes.SPAIN,
+    //     prestationCountry: SupportedCountryIsoCodes.SPAIN,
+    //     customerIsSubjectToVat: true,
+    //     countriesPricingPublicConfigs: countriesPricingPublicConfigStub({
+    //       [SupportedCountryIsoCodes.FRANCE]: undefined, // Invalid config
+    //       [SupportedCountryIsoCodes.SPAIN]: {
+    //         currency: SupportedIsoCurrency.EUR,
+    //         vatRateBasisPoints: 2100, // 21%
+    //         marketplaceFeeRateBasisPoints: 900, // 9%
+    //         minimumMarketplaceFeePreTaxInCents: 200, // 2 EUR
+    //       },
+    //       [SupportedCountryIsoCodes.ITALY]: {
+    //         currency: SupportedIsoCurrency.EUR,
+    //         vatRateBasisPoints: 2200, // 22%
+    //         marketplaceFeeRateBasisPoints: 800, // 8%
+    //         minimumMarketplaceFeePreTaxInCents: 100, // 1 EUR
+    //       },
+    //     }),
+    //   };
+    //   expect(() => calculateInvoiceTotalsWithTax(paramsWithoutConfigs)).toThrow(
+    //     `Pricing configuration not found for one of the countries:
+    //     Place of Supply: ${SupportedCountryIsoCodes.SPAIN}
+    //     Prestation: ${SupportedCountryIsoCodes.SPAIN}
+    //     Marketplace: ${SupportedCountryIsoCodes.FRANCE}`,
+    //   );
+    // });
+});