@fin.cx/einvoice 10.0.0 → 10.1.0

package/ts/formats/utils/document.totals.ts

@@ -4,7 +4,14 @@ import { DecimalCurrencyCalculator } from './currency.calculator.decimal.js';
 import { toPlainDecimalString } from './number.text.js';
 import { EInvoiceFormatError } from '../../errors.js';
 import type { ValidationResult } from '../validation/validation.types.js';
-import { getVatCategory, getVatExemption, type IVatExemption, type TVatCategoryCode } from './vat.category.js';
+import {
+  getDefaultVatExemption,
+  getItemVatCategory,
+  getItemVatExemption,
+  mergeVatExemption,
+  type IVatExemption,
+  type TVatCategoryCode,
+} from './vat.category.js';
 
 /** An item amount that is no finite number, so no total can be computed from it */
 export interface IInvalidItemAmount {
@@ -49,6 +56,14 @@ export const getTotalsSkippedResult = (invalid: IInvalidItemAmount[], source: st
   field: invalid.map((entry) => `items[${entry.index}].${entry.field}`).join(', '),
 });
 
+/**
+ * The VAT categories whose tax amount (BT-117) is the taxable amount × rate:
+ * standard rated (BR-S-09), IGIC (BR-AF-09) and IPSI (BR-AG-09). Every other
+ * category states the tax 0 (BR-Z-09, BR-E-09, BR-AE-09, BR-IC-09, BR-G-09,
+ * BR-O-09).
+ */
+const TAXED_CATEGORIES: readonly TVatCategoryCode[] = ['S', 'L', 'M'];
+
 /** The most decimals an amount may have in EN 16931 (BR-DEC-09 to BR-DEC-23) */
 export const EN16931_MAX_AMOUNT_DECIMALS = 2;
 
@@ -65,8 +80,8 @@ export const getDocumentCalculator = (currency: TAccountingDoc['currency']): Dec
 /**
  * The VAT breakdown of one VAT category and rate (BG-23): the category
  * (BT-118), the rate (BT-119), the taxable amount (BT-116), the tax on it
- * (BT-117) and, for a category that states one, the exemption reason
- * (BT-121, BT-120).
+ * (BT-117) and the exemption reason (BT-121, BT-120): the one its items state,
+ * else the one its category states by default (`getDefaultVatExemption`).
  */
 export interface IDocumentVatGroup {
   category: TVatCategoryCode;
@@ -86,7 +101,7 @@ export interface IDocumentTotals {
   minorUnits: number;
   /** the Invoice line net amount (BT-131) of each item, in item order: quantity × net price, rounded */
   lineNetAmounts: Decimal[];
-  /** the VAT category (BT-151) of each item, in item order */
+  /** the VAT category (BT-151) of each item, in item order: the one it states, else AE or S (`getItemVatCategory`) */
   lineVatCategories: TVatCategoryCode[];
   /** Sum of Invoice line net amount (BT-106) */
   lineTotal: Decimal;
@@ -107,7 +122,8 @@ export interface IDocumentTotals {
  * rounded; the sum of line net amounts (BT-106) is their sum (BR-CO-10);
  * each VAT category taxable amount (BT-116) is the sum of the line net amounts
  * of that category and rate, and its tax amount (BT-117) is BT-116 × rate / 100
- * rounded (BR-CO-17), 0 for reverse charge (BR-AE-09); the total VAT (BT-110) is the sum of the category tax amounts
+ * rounded (BR-CO-17), 0 for the categories whose rate is 0 or that state no tax
+ * (BR-Z-09, BR-E-09, BR-AE-09, BR-IC-09, BR-G-09, BR-O-09); the total VAT (BT-110) is the sum of the category tax amounts
  * (BR-CO-14); the total with VAT (BT-112) is BT-109 + BT-110 (BR-CO-15).
  * @param accountingDoc The document
  */
@@ -116,10 +132,12 @@ export const computeDocumentTotals = (
 ): IDocumentTotals => {
   const calculator = getDocumentCalculator(accountingDoc.currency);
   const minorUnits = calculator.getCurrencyInfo().minorUnits;
-  const category = getVatCategory(accountingDoc);
   const lineNetAmounts: Decimal[] = [];
   const lineVatCategories: TVatCategoryCode[] = [];
-  const taxableByGroup = new Map<string, { category: TVatCategoryCode; rate: number; taxable: Decimal }>();
+  const taxableByGroup = new Map<
+    string,
+    { category: TVatCategoryCode; rate: number; taxable: Decimal; exemptions: IVatExemption[] }
+  >();
   // an amount that is no number cannot be computed with; it is refused, not treated as 0
   const [firstInvalid] = findInvalidItemAmounts(accountingDoc.items);
   if (firstInvalid) {
@@ -136,21 +154,30 @@ export const computeDocumentTotals = (
       toPlainDecimalString(item.unitNetPrice),
     );
     lineNetAmounts.push(lineNet);
+    const category = getItemVatCategory(accountingDoc, item);
     lineVatCategories.push(category);
     // grouped by VAT category and rate: the same rate under two categories is two groups
     const key = `${category}|${item.vatPercentage}`;
-    const group = taxableByGroup.get(key) ?? { category, rate: item.vatPercentage, taxable: Decimal.ZERO };
+    const group = taxableByGroup.get(key) ?? { category, rate: item.vatPercentage, taxable: Decimal.ZERO, exemptions: [] };
     group.taxable = group.taxable.add(lineNet);
+    const exemption = getItemVatExemption(item);
+    if (exemption) {
+      group.exemptions.push(exemption);
+    }
     taxableByGroup.set(key, group);
   }
   const vatGroups: IDocumentVatGroup[] = [...taxableByGroup.values()].map((group) => {
-    const exemption = getVatExemption(group.category, accountingDoc.language);
+    // the reason the items state; items of one breakdown that state different ones are refused
+    // on export and reported by the validators (findVatCategoryViolations)
+    const exemption = mergeVatExemption(group.exemptions[0], getDefaultVatExemption(group.category, accountingDoc.language));
     return {
       category: group.category,
       rate: group.rate,
       taxableAmount: calculator.round(group.taxable),
-      // reverse charge states no tax: the recipient owes it (BR-AE-09)
-      taxAmount: group.category === 'AE' ? calculator.round(Decimal.ZERO) : calculator.calculateVAT(group.taxable, group.rate),
+      // only a taxed category states tax; reverse charge states none, the recipient owes it (BR-AE-09)
+      taxAmount: TAXED_CATEGORIES.includes(group.category)
+        ? calculator.calculateVAT(group.taxable, group.rate)
+        : calculator.round(Decimal.ZERO),
       ...(exemption ? { exemption } : {}),
     };
   });

package/ts/formats/utils/stated.values.ts

@@ -485,8 +485,11 @@ export const findEnvelopeDifferences = (
     }
   });
   values.vatBreakdown.forEach((group, index) => {
+    // a breakdown not subject to VAT (O) may state no rate; the envelope's has the rate 0
     const computed = totals.vatGroups.find(
-      (candidate) => candidate.category === group.categoryCode && group.rate !== undefined && decimal(candidate.rate).equals(decimal(group.rate)),
+      (candidate) =>
+        candidate.category === group.categoryCode &&
+        (group.rate === undefined ? group.categoryCode === 'O' : decimal(candidate.rate).equals(decimal(group.rate))),
     );
     if (!computed) {
       differs('BG-23', `vatBreakdown[${index}]`, `${group.categoryCode ?? '?'} ${group.rate ?? ''}`.trim(), 'no breakdown of that category and rate');