@fin.cx/einvoice 5.0.3 → 5.1.3

package/ts/formats/validation/vat-categories.validator.ts

@@ -0,0 +1,845 @@
+import * as plugins from '../../plugins.js';
+import type { TAccountingDocItem } from '@tsclass/tsclass/dist_ts/finance/index.js';
+import type { EInvoice } from '../../einvoice.js';
+import { CurrencyCalculator } from '../utils/currency.utils.js';
+import type { ValidationResult } from './validation.types.js';
+
+/**
+ * VAT Category codes according to UNCL5305
+ */
+export enum VATCategory {
+  S = 'S',   // Standard rate
+  Z = 'Z',   // Zero rated
+  E = 'E',   // Exempt from tax
+  AE = 'AE', // VAT Reverse Charge
+  K = 'K',   // VAT exempt for EEA intra-community supply
+  G = 'G',   // Free export outside EU
+  O = 'O',   // Services outside scope of tax
+  L = 'L',   // Canary Islands general indirect tax
+  M = 'M'    // Tax for production, services and importation in Ceuta and Melilla
+}
+
+/**
+ * Extended VAT information for EN16931
+ */
+export interface VATBreakdown {
+  category: VATCategory;
+  rate: number;
+  taxableAmount: number;
+  taxAmount: number;
+  exemptionReason?: string;
+  exemptionReasonCode?: string;
+}
+
+/**
+ * Comprehensive VAT Category Rules Validator
+ * Implements all EN16931 VAT category-specific business rules
+ */
+export class VATCategoriesValidator {
+  private results: ValidationResult[] = [];
+  private currencyCalculator?: CurrencyCalculator;
+  
+  /**
+   * Validate VAT categories according to EN16931
+   */
+  public validate(invoice: EInvoice): ValidationResult[] {
+    this.results = [];
+    
+    // Initialize currency calculator if currency is available
+    if (invoice.currency) {
+      this.currencyCalculator = new CurrencyCalculator(invoice.currency);
+    }
+    
+    // Group items by VAT category
+    const itemsByCategory = this.groupItemsByVATCategory(invoice.items || []);
+    const breakdownsByCategory = this.groupBreakdownsByCategory(invoice.taxBreakdown || []);
+    
+    // Validate each VAT category
+    this.validateStandardRate(itemsByCategory.get('S'), breakdownsByCategory.get('S'), invoice);
+    this.validateZeroRated(itemsByCategory.get('Z'), breakdownsByCategory.get('Z'), invoice);
+    this.validateExempt(itemsByCategory.get('E'), breakdownsByCategory.get('E'), invoice);
+    this.validateReverseCharge(itemsByCategory.get('AE'), breakdownsByCategory.get('AE'), invoice);
+    this.validateIntraCommunity(itemsByCategory.get('K'), breakdownsByCategory.get('K'), invoice);
+    this.validateExport(itemsByCategory.get('G'), breakdownsByCategory.get('G'), invoice);
+    this.validateOutOfScope(itemsByCategory.get('O'), breakdownsByCategory.get('O'), invoice);
+    
+    // Cross-category validation
+    this.validateCrossCategoryRules(invoice, itemsByCategory, breakdownsByCategory);
+    
+    return this.results;
+  }
+  
+  /**
+   * Validate Standard Rate VAT (BR-S-*)
+   */
+  private validateStandardRate(
+    items?: TAccountingDocItem[],
+    breakdown?: any,
+    invoice?: EInvoice
+  ): void {
+    if (!items || items.length === 0) return;
+    
+    // BR-S-01: Invoice with standard rated items must have standard rated breakdown
+    if (!breakdown) {
+      this.addError('BR-S-01', 
+        'Invoice with standard rated items must have a standard rated VAT breakdown',
+        'taxBreakdown'
+      );
+      return;
+    }
+    
+    // BR-S-02: Standard rate VAT category taxable amount
+    const expectedTaxable = this.calculateTaxableAmount(items);
+    if (!this.areAmountsEqual(breakdown.netAmount, expectedTaxable)) {
+      this.addError('BR-S-02',
+        `Standard rate VAT taxable amount mismatch`,
+        'taxBreakdown.netAmount',
+        breakdown.netAmount,
+        expectedTaxable
+      );
+    }
+    
+    // BR-S-03: Standard rate VAT category tax amount
+    const rate = breakdown.taxPercent || 0;
+    const expectedTax = this.calculateVATAmount(expectedTaxable, rate);
+    if (!this.areAmountsEqual(breakdown.taxAmount, expectedTax)) {
+      this.addError('BR-S-03',
+        `Standard rate VAT tax amount mismatch`,
+        'taxBreakdown.taxAmount',
+        breakdown.taxAmount,
+        expectedTax
+      );
+    }
+    
+    // BR-S-04: Standard rate VAT category code must be "S"
+    if (breakdown.categoryCode && breakdown.categoryCode !== 'S') {
+      this.addError('BR-S-04',
+        'Standard rate VAT category code must be "S"',
+        'taxBreakdown.categoryCode',
+        breakdown.categoryCode,
+        'S'
+      );
+    }
+    
+    // BR-S-05: Standard rate VAT rate must be greater than zero
+    if (rate <= 0) {
+      this.addError('BR-S-05',
+        'Standard rate VAT rate must be greater than zero',
+        'taxBreakdown.taxPercent',
+        rate,
+        '> 0'
+      );
+    }
+    
+    // BR-S-08: No exemption reason for standard rate
+    if (breakdown.exemptionReason) {
+      this.addError('BR-S-08',
+        'Standard rate VAT must not have an exemption reason',
+        'taxBreakdown.exemptionReason'
+      );
+    }
+  }
+  
+  /**
+   * Validate Zero Rated VAT (BR-Z-*)
+   */
+  private validateZeroRated(
+    items?: TAccountingDocItem[],
+    breakdown?: any,
+    invoice?: EInvoice
+  ): void {
+    if (!items || items.length === 0) return;
+    
+    // BR-Z-01: Invoice with zero rated items must have zero rated breakdown
+    if (!breakdown) {
+      this.addError('BR-Z-01',
+        'Invoice with zero rated items must have a zero rated VAT breakdown',
+        'taxBreakdown'
+      );
+      return;
+    }
+    
+    // BR-Z-02: Zero rate VAT category taxable amount
+    const expectedTaxable = this.calculateTaxableAmount(items);
+    if (!this.areAmountsEqual(breakdown.netAmount, expectedTaxable)) {
+      this.addError('BR-Z-02',
+        'Zero rate VAT taxable amount mismatch',
+        'taxBreakdown.netAmount',
+        breakdown.netAmount,
+        expectedTaxable
+      );
+    }
+    
+    // BR-Z-03: Zero rate VAT tax amount must be zero
+    if (breakdown.taxAmount !== 0) {
+      this.addError('BR-Z-03',
+        'Zero rate VAT tax amount must be zero',
+        'taxBreakdown.taxAmount',
+        breakdown.taxAmount,
+        0
+      );
+    }
+    
+    // BR-Z-04: Zero rate VAT category code must be "Z"
+    if (breakdown.categoryCode && breakdown.categoryCode !== 'Z') {
+      this.addError('BR-Z-04',
+        'Zero rate VAT category code must be "Z"',
+        'taxBreakdown.categoryCode',
+        breakdown.categoryCode,
+        'Z'
+      );
+    }
+    
+    // BR-Z-05: Zero rate VAT rate must be zero
+    if (breakdown.taxPercent !== 0) {
+      this.addError('BR-Z-05',
+        'Zero rate VAT rate must be zero',
+        'taxBreakdown.taxPercent',
+        breakdown.taxPercent,
+        0
+      );
+    }
+  }
+  
+  /**
+   * Validate Exempt from Tax (BR-E-*)
+   */
+  private validateExempt(
+    items?: TAccountingDocItem[],
+    breakdown?: any,
+    invoice?: EInvoice
+  ): void {
+    if (!items || items.length === 0) return;
+    
+    // BR-E-01: Invoice with exempt items must have exempt breakdown
+    if (!breakdown) {
+      this.addError('BR-E-01',
+        'Invoice with tax exempt items must have an exempt VAT breakdown',
+        'taxBreakdown'
+      );
+      return;
+    }
+    
+    // BR-E-02: Exempt VAT category taxable amount
+    const expectedTaxable = this.calculateTaxableAmount(items);
+    if (!this.areAmountsEqual(breakdown.netAmount, expectedTaxable)) {
+      this.addError('BR-E-02',
+        'Exempt VAT taxable amount mismatch',
+        'taxBreakdown.netAmount',
+        breakdown.netAmount,
+        expectedTaxable
+      );
+    }
+    
+    // BR-E-03: Exempt VAT tax amount must be zero
+    if (breakdown.taxAmount !== 0) {
+      this.addError('BR-E-03',
+        'Exempt VAT tax amount must be zero',
+        'taxBreakdown.taxAmount',
+        breakdown.taxAmount,
+        0
+      );
+    }
+    
+    // BR-E-04: Exempt VAT category code must be "E"
+    if (breakdown.categoryCode && breakdown.categoryCode !== 'E') {
+      this.addError('BR-E-04',
+        'Exempt VAT category code must be "E"',
+        'taxBreakdown.categoryCode',
+        breakdown.categoryCode,
+        'E'
+      );
+    }
+    
+    // BR-E-05: Exempt VAT rate must be zero
+    if (breakdown.taxPercent !== 0) {
+      this.addError('BR-E-05',
+        'Exempt VAT rate must be zero',
+        'taxBreakdown.taxPercent',
+        breakdown.taxPercent,
+        0
+      );
+    }
+    
+    // BR-E-06: Exempt VAT must have exemption reason
+    if (!breakdown.exemptionReason && !breakdown.exemptionReasonCode) {
+      this.addError('BR-E-06',
+        'Exempt VAT must have an exemption reason or exemption reason code',
+        'taxBreakdown.exemptionReason'
+      );
+    }
+  }
+  
+  /**
+   * Validate VAT Reverse Charge (BR-AE-*)
+   */
+  private validateReverseCharge(
+    items?: TAccountingDocItem[],
+    breakdown?: any,
+    invoice?: EInvoice
+  ): void {
+    if (!items || items.length === 0) return;
+    
+    // BR-AE-01: Invoice with reverse charge items must have reverse charge breakdown
+    if (!breakdown) {
+      this.addError('BR-AE-01',
+        'Invoice with reverse charge items must have a reverse charge VAT breakdown',
+        'taxBreakdown'
+      );
+      return;
+    }
+    
+    // BR-AE-02: Reverse charge VAT category taxable amount
+    const expectedTaxable = this.calculateTaxableAmount(items);
+    if (!this.areAmountsEqual(breakdown.netAmount, expectedTaxable)) {
+      this.addError('BR-AE-02',
+        'Reverse charge VAT taxable amount mismatch',
+        'taxBreakdown.netAmount',
+        breakdown.netAmount,
+        expectedTaxable
+      );
+    }
+    
+    // BR-AE-03: Reverse charge VAT tax amount must be zero
+    if (breakdown.taxAmount !== 0) {
+      this.addError('BR-AE-03',
+        'Reverse charge VAT tax amount must be zero',
+        'taxBreakdown.taxAmount',
+        breakdown.taxAmount,
+        0
+      );
+    }
+    
+    // BR-AE-04: Reverse charge VAT category code must be "AE"
+    if (breakdown.categoryCode && breakdown.categoryCode !== 'AE') {
+      this.addError('BR-AE-04',
+        'Reverse charge VAT category code must be "AE"',
+        'taxBreakdown.categoryCode',
+        breakdown.categoryCode,
+        'AE'
+      );
+    }
+    
+    // BR-AE-05: Reverse charge VAT rate must be zero
+    if (breakdown.taxPercent !== 0) {
+      this.addError('BR-AE-05',
+        'Reverse charge VAT rate must be zero',
+        'taxBreakdown.taxPercent',
+        breakdown.taxPercent,
+        0
+      );
+    }
+    
+    // BR-AE-06: Reverse charge must have exemption reason
+    if (!breakdown.exemptionReason && !breakdown.exemptionReasonCode) {
+      this.addError('BR-AE-06',
+        'Reverse charge VAT must have an exemption reason',
+        'taxBreakdown.exemptionReason'
+      );
+    }
+    
+    // BR-AE-08: Buyer must have VAT identifier for reverse charge
+    if (!invoice?.metadata?.buyerTaxId) {
+      this.addError('BR-AE-08',
+        'Buyer must have a VAT identifier for reverse charge invoices',
+        'metadata.buyerTaxId'
+      );
+    }
+  }
+  
+  /**
+   * Validate Intra-Community Supply (BR-K-*)
+   */
+  private validateIntraCommunity(
+    items?: TAccountingDocItem[],
+    breakdown?: any,
+    invoice?: EInvoice
+  ): void {
+    if (!items || items.length === 0) return;
+    
+    // BR-K-01: Invoice with intra-community items must have intra-community breakdown
+    if (!breakdown) {
+      this.addError('BR-K-01',
+        'Invoice with intra-community supply must have corresponding VAT breakdown',
+        'taxBreakdown'
+      );
+      return;
+    }
+    
+    // BR-K-02: Intra-community VAT category taxable amount
+    const expectedTaxable = this.calculateTaxableAmount(items);
+    if (!this.areAmountsEqual(breakdown.netAmount, expectedTaxable)) {
+      this.addError('BR-K-02',
+        'Intra-community VAT taxable amount mismatch',
+        'taxBreakdown.netAmount',
+        breakdown.netAmount,
+        expectedTaxable
+      );
+    }
+    
+    // BR-K-03: Intra-community VAT tax amount must be zero
+    if (breakdown.taxAmount !== 0) {
+      this.addError('BR-K-03',
+        'Intra-community VAT tax amount must be zero',
+        'taxBreakdown.taxAmount',
+        breakdown.taxAmount,
+        0
+      );
+    }
+    
+    // BR-K-04: Intra-community VAT category code must be "K"
+    if (breakdown.categoryCode && breakdown.categoryCode !== 'K') {
+      this.addError('BR-K-04',
+        'Intra-community VAT category code must be "K"',
+        'taxBreakdown.categoryCode',
+        breakdown.categoryCode,
+        'K'
+      );
+    }
+    
+    // BR-K-05: Intra-community VAT rate must be zero
+    if (breakdown.taxPercent !== 0) {
+      this.addError('BR-K-05',
+        'Intra-community VAT rate must be zero',
+        'taxBreakdown.taxPercent',
+        breakdown.taxPercent,
+        0
+      );
+    }
+    
+    // BR-K-06: Must have exemption reason
+    if (!breakdown.exemptionReason && !breakdown.exemptionReasonCode) {
+      this.addError('BR-K-06',
+        'Intra-community supply must have an exemption reason',
+        'taxBreakdown.exemptionReason'
+      );
+    }
+    
+    // BR-K-08: Both seller and buyer must have VAT identifiers
+    if (!invoice?.metadata?.sellerTaxId) {
+      this.addError('BR-K-08',
+        'Seller must have a VAT identifier for intra-community supply',
+        'metadata.sellerTaxId'
+      );
+    }
+    
+    if (!invoice?.metadata?.buyerTaxId) {
+      this.addError('BR-K-09',
+        'Buyer must have a VAT identifier for intra-community supply',
+        'metadata.buyerTaxId'
+      );
+    }
+    
+    // BR-K-10: Must be in different EU member states
+    if (invoice?.from?.address?.countryCode === invoice?.to?.address?.countryCode) {
+      this.addWarning('BR-K-10',
+        'Intra-community supply should be between different EU member states',
+        'address.countryCode'
+      );
+    }
+  }
+  
+  /**
+   * Validate Export Outside EU (BR-G-*)
+   */
+  private validateExport(
+    items?: TAccountingDocItem[],
+    breakdown?: any,
+    invoice?: EInvoice
+  ): void {
+    if (!items || items.length === 0) return;
+    
+    // BR-G-01: Invoice with export items must have export breakdown
+    if (!breakdown) {
+      this.addError('BR-G-01',
+        'Invoice with export items must have an export VAT breakdown',
+        'taxBreakdown'
+      );
+      return;
+    }
+    
+    // BR-G-02: Export VAT category taxable amount
+    const expectedTaxable = this.calculateTaxableAmount(items);
+    if (!this.areAmountsEqual(breakdown.netAmount, expectedTaxable)) {
+      this.addError('BR-G-02',
+        'Export VAT taxable amount mismatch',
+        'taxBreakdown.netAmount',
+        breakdown.netAmount,
+        expectedTaxable
+      );
+    }
+    
+    // BR-G-03: Export VAT tax amount must be zero
+    if (breakdown.taxAmount !== 0) {
+      this.addError('BR-G-03',
+        'Export VAT tax amount must be zero',
+        'taxBreakdown.taxAmount',
+        breakdown.taxAmount,
+        0
+      );
+    }
+    
+    // BR-G-04: Export VAT category code must be "G"
+    if (breakdown.categoryCode && breakdown.categoryCode !== 'G') {
+      this.addError('BR-G-04',
+        'Export VAT category code must be "G"',
+        'taxBreakdown.categoryCode',
+        breakdown.categoryCode,
+        'G'
+      );
+    }
+    
+    // BR-G-05: Export VAT rate must be zero
+    if (breakdown.taxPercent !== 0) {
+      this.addError('BR-G-05',
+        'Export VAT rate must be zero',
+        'taxBreakdown.taxPercent',
+        breakdown.taxPercent,
+        0
+      );
+    }
+    
+    // BR-G-06: Must have exemption reason
+    if (!breakdown.exemptionReason && !breakdown.exemptionReasonCode) {
+      this.addError('BR-G-06',
+        'Export must have an exemption reason',
+        'taxBreakdown.exemptionReason'
+      );
+    }
+    
+    // BR-G-08: Buyer should be outside EU
+    const buyerCountry = invoice?.to?.address?.countryCode;
+    if (buyerCountry && this.isEUCountry(buyerCountry)) {
+      this.addWarning('BR-G-08',
+        'Export category should be used for buyers outside EU',
+        'to.address.countryCode',
+        buyerCountry,
+        'non-EU'
+      );
+    }
+  }
+  
+  /**
+   * Validate Out of Scope Services (BR-O-*)
+   */
+  private validateOutOfScope(
+    items?: TAccountingDocItem[],
+    breakdown?: any,
+    invoice?: EInvoice
+  ): void {
+    if (!items || items.length === 0) return;
+    
+    // BR-O-01: Invoice with out of scope items must have out of scope breakdown
+    if (!breakdown) {
+      this.addError('BR-O-01',
+        'Invoice with out of scope items must have corresponding VAT breakdown',
+        'taxBreakdown'
+      );
+      return;
+    }
+    
+    // BR-O-02: Out of scope VAT category taxable amount
+    const expectedTaxable = this.calculateTaxableAmount(items);
+    if (!this.areAmountsEqual(breakdown.netAmount, expectedTaxable)) {
+      this.addError('BR-O-02',
+        'Out of scope VAT taxable amount mismatch',
+        'taxBreakdown.netAmount',
+        breakdown.netAmount,
+        expectedTaxable
+      );
+    }
+    
+    // BR-O-03: Out of scope VAT tax amount must be zero
+    if (breakdown.taxAmount !== 0) {
+      this.addError('BR-O-03',
+        'Out of scope VAT tax amount must be zero',
+        'taxBreakdown.taxAmount',
+        breakdown.taxAmount,
+        0
+      );
+    }
+    
+    // BR-O-04: Out of scope VAT category code must be "O"
+    if (breakdown.categoryCode && breakdown.categoryCode !== 'O') {
+      this.addError('BR-O-04',
+        'Out of scope VAT category code must be "O"',
+        'taxBreakdown.categoryCode',
+        breakdown.categoryCode,
+        'O'
+      );
+    }
+    
+    // BR-O-05: Out of scope VAT rate must be zero
+    if (breakdown.taxPercent !== 0) {
+      this.addError('BR-O-05',
+        'Out of scope VAT rate must be zero',
+        'taxBreakdown.taxPercent',
+        breakdown.taxPercent,
+        0
+      );
+    }
+    
+    // BR-O-06: Must have exemption reason
+    if (!breakdown.exemptionReason && !breakdown.exemptionReasonCode) {
+      this.addError('BR-O-06',
+        'Out of scope services must have an exemption reason',
+        'taxBreakdown.exemptionReason'
+      );
+    }
+  }
+  
+  /**
+   * Cross-category validation rules
+   */
+  private validateCrossCategoryRules(
+    invoice: EInvoice,
+    itemsByCategory: Map<string, TAccountingDocItem[]>,
+    breakdownsByCategory: Map<string, any>
+  ): void {
+    // BR-CO-17: VAT category tax amount = Σ(VAT category taxable amount × VAT rate)
+    breakdownsByCategory.forEach((breakdown, category) => {
+      if (category === 'S' && breakdown.taxPercent > 0) {
+        const expectedTax = this.calculateVATAmount(breakdown.netAmount, breakdown.taxPercent);
+        if (!this.areAmountsEqual(breakdown.taxAmount, expectedTax)) {
+          this.addError('BR-CO-17',
+            `VAT tax amount calculation error for category ${category}`,
+            'taxBreakdown.taxAmount',
+            breakdown.taxAmount,
+            expectedTax
+          );
+        }
+      }
+    });
+    
+    // BR-CO-18: Invoice with mixed VAT categories
+    const categoriesUsed = new Set<string>();
+    itemsByCategory.forEach((items, category) => {
+      if (items.length > 0) categoriesUsed.add(category);
+    });
+    
+    // BR-IC-01: Supply to EU countries without VAT ID should use standard rate
+    if (categoriesUsed.has('K') && !invoice.metadata?.buyerTaxId) {
+      this.addError('BR-IC-01',
+        'Intra-community supply requires buyer VAT identifier',
+        'metadata.buyerTaxId'
+      );
+    }
+    
+    // BR-IC-02: Reverse charge requires specific conditions
+    if (categoriesUsed.has('AE')) {
+      // Check for service codes that qualify for reverse charge
+      const hasQualifyingServices = invoice.items?.some(item => 
+        this.isReverseChargeService(item)
+      );
+      
+      if (!hasQualifyingServices) {
+        this.addWarning('BR-IC-02',
+          'Reverse charge should only be used for qualifying services',
+          'items'
+        );
+      }
+    }
+    
+    // BR-CO-19: Sum of VAT breakdown taxable amounts must equal invoice tax exclusive total
+    let totalTaxable = 0;
+    breakdownsByCategory.forEach(breakdown => {
+      totalTaxable += breakdown.netAmount || 0;
+    });
+    
+    const declaredTotal = invoice.totalNet || 0;
+    if (!this.areAmountsEqual(totalTaxable, declaredTotal)) {
+      this.addError('BR-CO-19',
+        'Sum of VAT breakdown taxable amounts must equal invoice total without VAT',
+        'totalNet',
+        declaredTotal,
+        totalTaxable
+      );
+    }
+  }
+  
+  // Helper methods
+  
+  private groupItemsByVATCategory(items: TAccountingDocItem[]): Map<string, TAccountingDocItem[]> {
+    const groups = new Map<string, TAccountingDocItem[]>();
+    
+    items.forEach(item => {
+      const category = this.determineVATCategory(item);
+      if (!groups.has(category)) {
+        groups.set(category, []);
+      }
+      groups.get(category)!.push(item);
+    });
+    
+    return groups;
+  }
+  
+  private groupBreakdownsByCategory(breakdowns: any[]): Map<string, any> {
+    const groups = new Map<string, any>();
+    
+    breakdowns.forEach(breakdown => {
+      const category = breakdown.categoryCode || this.inferCategoryFromRate(breakdown.taxPercent);
+      groups.set(category, breakdown);
+    });
+    
+    return groups;
+  }
+  
+  private determineVATCategory(item: TAccountingDocItem): string {
+    // Determine VAT category from item metadata or rate
+    const metadata = (item as any).metadata;
+    if (metadata?.vatCategory) {
+      return metadata.vatCategory;
+    }
+    
+    // Infer from rate
+    if (item.vatPercentage === undefined || item.vatPercentage === null) {
+      return 'S'; // Default to standard
+    } else if (item.vatPercentage > 0) {
+      return 'S'; // Standard rate
+    } else if (item.vatPercentage === 0) {
+      // Could be Z, E, AE, K, G, or O - need more context
+      if (metadata?.exemptionReason) {
+        if (metadata.exemptionReason.includes('reverse')) return 'AE';
+        if (metadata.exemptionReason.includes('intra')) return 'K';
+        if (metadata.exemptionReason.includes('export')) return 'G';
+        if (metadata.exemptionReason.includes('scope')) return 'O';
+        return 'E'; // Default exempt
+      }
+      return 'Z'; // Default zero-rated
+    }
+    
+    return 'S'; // Default
+  }
+  
+  private inferCategoryFromRate(rate?: number): string {
+    if (!rate || rate === 0) return 'Z';
+    if (rate > 0) return 'S';
+    return 'S';
+  }
+  
+  private calculateTaxableAmount(items: TAccountingDocItem[]): number {
+    const total = items.reduce((sum, item) => {
+      const lineNet = (item.unitNetPrice || 0) * (item.unitQuantity || 0);
+      return sum + (this.currencyCalculator ? this.currencyCalculator.round(lineNet) : lineNet);
+    }, 0);
+    
+    return this.currencyCalculator ? this.currencyCalculator.round(total) : total;
+  }
+  
+  private calculateVATAmount(taxableAmount: number, rate: number): number {
+    const vat = taxableAmount * (rate / 100);
+    return this.currencyCalculator ? this.currencyCalculator.round(vat) : vat;
+  }
+  
+  private areAmountsEqual(value1: number, value2: number): boolean {
+    if (this.currencyCalculator) {
+      return this.currencyCalculator.areEqual(value1, value2);
+    }
+    return Math.abs(value1 - value2) < 0.01;
+  }
+  
+  private isEUCountry(countryCode: string): boolean {
+    const euCountries = [
+      'AT', 'BE', 'BG', 'HR', 'CY', 'CZ', 'DK', 'EE', 'FI', 'FR',
+      'DE', 'GR', 'HU', 'IE', 'IT', 'LV', 'LT', 'LU', 'MT', 'NL',
+      'PL', 'PT', 'RO', 'SK', 'SI', 'ES', 'SE'
+    ];
+    return euCountries.includes(countryCode);
+  }
+  
+  private isReverseChargeService(item: TAccountingDocItem): boolean {
+    // Check if item qualifies for reverse charge
+    // This would typically check service codes
+    const metadata = (item as any).metadata;
+    if (metadata?.serviceCode) {
+      // Construction services, telecommunication, etc.
+      const reverseChargeServices = ['44', '45', '61', '62'];
+      return reverseChargeServices.some(code => 
+        metadata.serviceCode.startsWith(code)
+      );
+    }
+    return false;
+  }
+  
+  private addError(
+    ruleId: string,
+    message: string,
+    field?: string,
+    value?: any,
+    expected?: any
+  ): void {
+    this.results.push({
+      ruleId,
+      source: 'EN16931',
+      severity: 'error',
+      message,
+      field,
+      value,
+      expected,
+      btReference: this.getBTReference(ruleId),
+      bgReference: 'BG-23' // VAT breakdown
+    });
+  }
+  
+  private addWarning(
+    ruleId: string,
+    message: string,
+    field?: string,
+    value?: any,
+    expected?: any
+  ): void {
+    this.results.push({
+      ruleId,
+      source: 'EN16931',
+      severity: 'warning',
+      message,
+      field,
+      value,
+      expected,
+      btReference: this.getBTReference(ruleId),
+      bgReference: 'BG-23'
+    });
+  }
+  
+  private getBTReference(ruleId: string): string | undefined {
+    const btMap: Record<string, string> = {
+      'BR-S-': 'BT-118', // VAT category rate
+      'BR-Z-': 'BT-118',
+      'BR-E-': 'BT-120', // VAT exemption reason
+      'BR-AE-': 'BT-120',
+      'BR-K-': 'BT-120',
+      'BR-G-': 'BT-120',
+      'BR-O-': 'BT-120',
+      'BR-CO-17': 'BT-117', // VAT category tax amount
+      'BR-CO-18': 'BT-118',
+      'BR-CO-19': 'BT-116'  // VAT category taxable amount
+    };
+    
+    for (const [prefix, bt] of Object.entries(btMap)) {
+      if (ruleId.startsWith(prefix)) {
+        return bt;
+      }
+    }
+    
+    return undefined;
+  }
+}
+
+/**
+ * Get VAT category name
+ */
+export function getVATCategoryName(category: VATCategory): string {
+  const names: Record<VATCategory, string> = {
+    [VATCategory.S]: 'Standard rate',
+    [VATCategory.Z]: 'Zero rated',
+    [VATCategory.E]: 'Exempt from tax',
+    [VATCategory.AE]: 'VAT Reverse Charge',
+    [VATCategory.K]: 'VAT exempt for EEA intra-community supply',
+    [VATCategory.G]: 'Free export outside EU',
+    [VATCategory.O]: 'Services outside scope of tax',
+    [VATCategory.L]: 'Canary Islands general indirect tax',
+    [VATCategory.M]: 'Tax for production, services and importation in Ceuta and Melilla'
+  };
+  
+  return names[category] || 'Unknown';
+}