@fin.cx/einvoice 9.0.0 → 10.0.1

package/dist_ts/formats/utils/stated.values.js

@@ -0,0 +1,418 @@
+import { xpath } from '../../plugins.js';
+import { CII_NAMESPACES } from '../cii/cii.types.js';
+import { UBL_NAMESPACES } from '../ubl/ubl.types.js';
+import { Decimal } from './decimal.js';
+import { toPlainDecimalString } from './number.text.js';
+/** The EN 16931 names of the amounts read, for a message */
+const BUSINESS_TERM_NAMES = {
+    'BT-92': 'document level allowance amount',
+    'BT-93': 'document level allowance base amount',
+    'BT-94': 'document level allowance percentage',
+    'BT-96': 'document level allowance VAT rate',
+    'BT-99': 'document level charge amount',
+    'BT-100': 'document level charge base amount',
+    'BT-101': 'document level charge percentage',
+    'BT-103': 'document level charge VAT rate',
+    'BT-106': 'sum of invoice line net amount',
+    'BT-107': 'sum of allowances on document level',
+    'BT-108': 'sum of charges on document level',
+    'BT-109': 'invoice total amount without VAT',
+    'BT-110': 'invoice total VAT amount',
+    'BT-111': 'invoice total VAT amount in accounting currency',
+    'BT-112': 'invoice total amount with VAT',
+    'BT-113': 'paid amount',
+    'BT-114': 'rounding amount',
+    'BT-115': 'amount due for payment',
+    'BT-116': 'VAT category taxable amount',
+    'BT-117': 'VAT category tax amount',
+    'BT-119': 'VAT category rate',
+    'BT-131': 'invoice line net amount',
+    'BT-152': 'invoiced item VAT rate',
+};
+/**
+ * The message for a stated amount that is no decimal number, as the paid
+ * amount's has been: "The paid amount (BT-113) is no decimal number: …"
+ * @param problem The problem
+ */
+export const statedValueProblemMessage = (problem) => `The ${BUSINESS_TERM_NAMES[problem.businessTerm] ?? 'amount'} (${problem.businessTerm}) is no decimal number: ${problem.text}`;
+const nodesOf = (result) => (Array.isArray(result) ? result : []);
+/**
+ * Reads the stated values of one document, with an XPath selector for its
+ * syntax; an amount whose text is no decimal number is left undefined and
+ * listed as a problem
+ */
+class StatedValueReader {
+    select;
+    doc;
+    problems = [];
+    constructor(select, doc) {
+        this.select = select;
+        this.doc = doc;
+    }
+    nodes(path, context = this.doc) {
+        return nodesOf(this.select(path, context));
+    }
+    text(path, context = this.doc) {
+        const [node] = this.nodes(path, context);
+        const text = node?.textContent?.trim();
+        return text ? text : undefined;
+    }
+    amount(path, businessTerm, context = this.doc) {
+        const text = this.text(path, context);
+        if (text === undefined) {
+            return undefined;
+        }
+        const value = Number(text);
+        if (!/^[+-]?(\d+\.?\d*|\.\d+)$/.test(text) || !Number.isFinite(value)) {
+            this.problems.push({ businessTerm, text });
+            return undefined;
+        }
+        return value;
+    }
+}
+/** Whether an xs:boolean indicator states the value ('true' or '1', 'false' or '0') */
+const isIndicator = (text, value) => value ? text === 'true' || text === '1' : text === 'false' || text === '0';
+/** Only the fields a document states, so that an absent one is undefined */
+const stated = (fields) => Object.fromEntries(Object.entries(fields).filter(([, value]) => value !== undefined));
+const ublSelect = xpath.useNamespaces({ cac: UBL_NAMESPACES.CAC, cbc: UBL_NAMESPACES.CBC });
+/**
+ * Reads the stated values of a UBL invoice or credit note: the document totals
+ * (`cac:LegalMonetaryTotal`, BT-106 to BT-115, the VAT total `cac:TaxTotal/cbc:TaxAmount`
+ * in the document currency for BT-110 and in the VAT accounting currency for
+ * BT-111), the VAT breakdown (`cac:TaxSubtotal`, BT-116 to BT-121), the line
+ * amounts (BT-126, BT-131, BT-151, BT-152) and the document level allowances
+ * and charges (`cac:AllowanceCharge`, BT-92 to BT-105)
+ * @param doc The UBL document
+ */
+export const readUblStatedValues = (doc) => {
+    const read = new StatedValueReader(ublSelect, doc);
+    const total = '/*/cac:LegalMonetaryTotal';
+    const documentCurrency = read.text('/*/cbc:DocumentCurrencyCode');
+    const accountingCurrency = read.text('/*/cbc:TaxCurrencyCode');
+    const taxTotalIn = (currency, businessTerm) => currency === undefined ? undefined : read.amount(`/*/cac:TaxTotal/cbc:TaxAmount[@currencyID = '${currency}']`, businessTerm);
+    const accountingTaxTotal = accountingCurrency && accountingCurrency !== documentCurrency ? taxTotalIn(accountingCurrency, 'BT-111') : undefined;
+    // BT-110 and the VAT breakdown (BG-23) are the VAT total in the document currency and its subtotals;
+    // a second total in the VAT accounting currency (BT-111) may state subtotals of its own
+    const documentTaxTotals = read
+        .nodes('/*/cac:TaxTotal')
+        .filter((taxTotal) => documentCurrency !== undefined && read.text(`./cbc:TaxAmount[@currencyID = '${documentCurrency}']`, taxTotal) !== undefined);
+    // a total without a currency, which the UBL schema does not allow, is read as the document's
+    const candidateTotals = documentTaxTotals.length > 0 ? documentTaxTotals : read.nodes('/*/cac:TaxTotal');
+    const [breakdownTotal] = candidateTotals.filter((taxTotal) => read.nodes('./cac:TaxSubtotal', taxTotal).length > 0);
+    const breakdownTaxTotal = breakdownTotal === undefined ? undefined : read.amount('./cbc:TaxAmount', 'BT-110', breakdownTotal);
+    const totals = stated({
+        lineTotal: read.amount(`${total}/cbc:LineExtensionAmount`, 'BT-106'),
+        allowanceTotal: read.amount(`${total}/cbc:AllowanceTotalAmount`, 'BT-107'),
+        chargeTotal: read.amount(`${total}/cbc:ChargeTotalAmount`, 'BT-108'),
+        taxExclusiveTotal: read.amount(`${total}/cbc:TaxExclusiveAmount`, 'BT-109'),
+        taxTotal: breakdownTaxTotal ?? taxTotalIn(documentCurrency, 'BT-110'),
+        taxTotalInAccountingCurrency: accountingTaxTotal === undefined || accountingCurrency === undefined ? undefined : { amount: accountingTaxTotal, currency: accountingCurrency },
+        taxInclusiveTotal: read.amount(`${total}/cbc:TaxInclusiveAmount`, 'BT-112'),
+        paidAmount: read.amount(`${total}/cbc:PrepaidAmount`, 'BT-113'),
+        roundingAmount: read.amount(`${total}/cbc:PayableRoundingAmount`, 'BT-114'),
+        amountDue: read.amount(`${total}/cbc:PayableAmount`, 'BT-115'),
+    });
+    const vatBreakdown = (breakdownTotal === undefined ? [] : read.nodes('./cac:TaxSubtotal', breakdownTotal)).map((subtotal) => stated({
+        taxableAmount: read.amount('./cbc:TaxableAmount', 'BT-116', subtotal),
+        taxAmount: read.amount('./cbc:TaxAmount', 'BT-117', subtotal),
+        categoryCode: read.text('./cac:TaxCategory/cbc:ID', subtotal),
+        rate: read.amount('./cac:TaxCategory/cbc:Percent', 'BT-119', subtotal),
+        exemptionReason: read.text('./cac:TaxCategory/cbc:TaxExemptionReason', subtotal),
+        exemptionReasonCode: read.text('./cac:TaxCategory/cbc:TaxExemptionReasonCode', subtotal),
+    }));
+    const lines = read.nodes('/*/cac:InvoiceLine | /*/cac:CreditNoteLine').map((line) => stated({
+        lineId: read.text('./cbc:ID', line),
+        netAmount: read.amount('./cbc:LineExtensionAmount', 'BT-131', line),
+        vatCategoryCode: read.text('./cac:Item/cac:ClassifiedTaxCategory/cbc:ID', line),
+        vatRate: read.amount('./cac:Item/cac:ClassifiedTaxCategory/cbc:Percent', 'BT-152', line),
+    }));
+    const allowanceCharges = (charge) => read
+        .nodes('/*/cac:AllowanceCharge')
+        .filter((node) => isIndicator(read.text('./cbc:ChargeIndicator', node), charge))
+        .map((node) => stated({
+        amount: read.amount('./cbc:Amount', charge ? 'BT-99' : 'BT-92', node),
+        baseAmount: read.amount('./cbc:BaseAmount', charge ? 'BT-100' : 'BT-93', node),
+        percentage: read.amount('./cbc:MultiplierFactorNumeric', charge ? 'BT-101' : 'BT-94', node),
+        vatCategoryCode: read.text('./cac:TaxCategory/cbc:ID', node),
+        vatRate: read.amount('./cac:TaxCategory/cbc:Percent', charge ? 'BT-103' : 'BT-96', node),
+        reason: read.text('./cbc:AllowanceChargeReason', node),
+        reasonCode: read.text('./cbc:AllowanceChargeReasonCode', node),
+    }));
+    return {
+        values: { totals, vatBreakdown, lines, allowances: allowanceCharges(false), charges: allowanceCharges(true) },
+        problems: read.problems,
+        documentCurrencyTaxTotals: documentCurrency === undefined ? 0 : read.nodes(`/*/cac:TaxTotal/cbc:TaxAmount[@currencyID = '${documentCurrency}']`).length,
+        ublTaxTotals: read.nodes('/*/cac:TaxTotal').map((taxTotal) => ({
+            taxAmount: read.amount('./cbc:TaxAmount', 'BT-110', taxTotal),
+            subtotalTaxAmounts: read.nodes('./cac:TaxSubtotal', taxTotal).map((subtotal) => read.amount('./cbc:TaxAmount', 'BT-117', subtotal)),
+        })),
+    };
+};
+const ciiSelect = xpath.useNamespaces({ rsm: CII_NAMESPACES.RSM, ram: CII_NAMESPACES.RAM, udt: CII_NAMESPACES.UDT });
+/**
+ * Reads the stated values of a CII (D16B) document: the document totals of the
+ * header settlement (`ram:SpecifiedTradeSettlementHeaderMonetarySummation`,
+ * BT-106 to BT-115, `ram:TaxTotalAmount` in the invoice currency for BT-110 and
+ * in the VAT accounting currency for BT-111), the VAT breakdown (the header
+ * `ram:ApplicableTradeTax`, BT-116 to BT-121), the line amounts (BT-126,
+ * BT-131, BT-151, BT-152) and the document level allowances and charges (the
+ * header `ram:SpecifiedTradeAllowanceCharge`, BT-92 to BT-105)
+ * @param doc The CII document
+ */
+export const readCiiStatedValues = (doc) => {
+    const read = new StatedValueReader(ciiSelect, doc);
+    const settlement = '/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement';
+    const total = `${settlement}/ram:SpecifiedTradeSettlementHeaderMonetarySummation`;
+    const documentCurrency = read.text(`${settlement}/ram:InvoiceCurrencyCode`);
+    const accountingCurrency = read.text(`${settlement}/ram:TaxCurrencyCode`);
+    // CII tells BT-110 and BT-111 apart by their currency (BR-CO-15 reads BT-110 as the one in the invoice currency)
+    const taxTotalIn = (currency, businessTerm) => currency === undefined ? undefined : read.amount(`${total}/ram:TaxTotalAmount[@currencyID = '${currency}']`, businessTerm);
+    const accountingTaxTotal = accountingCurrency && accountingCurrency !== documentCurrency ? taxTotalIn(accountingCurrency, 'BT-111') : undefined;
+    const totals = stated({
+        lineTotal: read.amount(`${total}/ram:LineTotalAmount`, 'BT-106'),
+        allowanceTotal: read.amount(`${total}/ram:AllowanceTotalAmount`, 'BT-107'),
+        chargeTotal: read.amount(`${total}/ram:ChargeTotalAmount`, 'BT-108'),
+        taxExclusiveTotal: read.amount(`${total}/ram:TaxBasisTotalAmount`, 'BT-109'),
+        taxTotal: taxTotalIn(documentCurrency, 'BT-110'),
+        taxTotalInAccountingCurrency: accountingTaxTotal === undefined || accountingCurrency === undefined ? undefined : { amount: accountingTaxTotal, currency: accountingCurrency },
+        taxInclusiveTotal: read.amount(`${total}/ram:GrandTotalAmount`, 'BT-112'),
+        paidAmount: read.amount(`${total}/ram:TotalPrepaidAmount`, 'BT-113'),
+        roundingAmount: read.amount(`${total}/ram:RoundingAmount`, 'BT-114'),
+        amountDue: read.amount(`${total}/ram:DuePayableAmount`, 'BT-115'),
+    });
+    const vatBreakdown = read.nodes(`${settlement}/ram:ApplicableTradeTax`).map((tax) => stated({
+        taxableAmount: read.amount('./ram:BasisAmount', 'BT-116', tax),
+        taxAmount: read.amount('./ram:CalculatedAmount', 'BT-117', tax),
+        categoryCode: read.text('./ram:CategoryCode', tax),
+        rate: read.amount('./ram:RateApplicablePercent', 'BT-119', tax),
+        exemptionReason: read.text('./ram:ExemptionReason', tax),
+        exemptionReasonCode: read.text('./ram:ExemptionReasonCode', tax),
+    }));
+    const lines = read.nodes('/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem').map((line) => stated({
+        lineId: read.text('./ram:AssociatedDocumentLineDocument/ram:LineID', line),
+        netAmount: read.amount('./ram:SpecifiedLineTradeSettlement/ram:SpecifiedTradeSettlementLineMonetarySummation/ram:LineTotalAmount', 'BT-131', line),
+        vatCategoryCode: read.text('./ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode', line),
+        vatRate: read.amount('./ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent', 'BT-152', line),
+    }));
+    const allowanceCharges = (charge) => read
+        .nodes(`${settlement}/ram:SpecifiedTradeAllowanceCharge`)
+        .filter((node) => isIndicator(read.text('./ram:ChargeIndicator/udt:Indicator', node), charge))
+        .map((node) => stated({
+        amount: read.amount('./ram:ActualAmount', charge ? 'BT-99' : 'BT-92', node),
+        baseAmount: read.amount('./ram:BasisAmount', charge ? 'BT-100' : 'BT-93', node),
+        percentage: read.amount('./ram:CalculationPercent', charge ? 'BT-101' : 'BT-94', node),
+        vatCategoryCode: read.text('./ram:CategoryTradeTax/ram:CategoryCode', node),
+        vatRate: read.amount('./ram:CategoryTradeTax/ram:RateApplicablePercent', charge ? 'BT-103' : 'BT-96', node),
+        reason: read.text('./ram:Reason', node),
+        reasonCode: read.text('./ram:ReasonCode', node),
+    }));
+    return {
+        values: { totals, vatBreakdown, lines, allowances: allowanceCharges(false), charges: allowanceCharges(true) },
+        problems: read.problems,
+        documentCurrencyTaxTotals: documentCurrency === undefined ? 0 : read.nodes(`${total}/ram:TaxTotalAmount[@currencyID = '${documentCurrency}']`).length,
+    };
+};
+/** The official texts of the EN 16931 rules on the document totals (CEN artefacts 1.3.16) */
+const TOTALS_RULES = {
+    'BR-CO-10': 'Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).',
+    'BR-CO-11': 'Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92).',
+    'BR-CO-12': 'Sum of charges on document level (BT-108) = Σ Document level charge amount (BT-99).',
+    'BR-CO-13': 'Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108).',
+    'BR-CO-14': 'Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).',
+    'BR-CO-15': 'Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).',
+    'BR-CO-16': 'Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) -Paid amount (BT-113) +Rounding amount (BT-114).',
+    'BR-CO-17': 'VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.',
+};
+const decimal = (value) => new Decimal(toPlainDecimalString(value));
+const sum = (values) => Decimal.sum(values.map((value) => decimal(value ?? 0)));
+/** XPath's round(x × 100) div 100: two decimals, a half rounded towards positive infinity */
+const roundCents = (value) => value.multiply(100).add('0.5').round(0, 'FLOOR').divide(100);
+/** XPath's round(x): an integer, a half rounded towards positive infinity */
+const roundInteger = (value) => value.add('0.5').round(0, 'FLOOR');
+/**
+ * Checks the stated values of a document against each other as the EN 16931
+ * rules BR-CO-10 to BR-CO-17 do in the CEN artefacts 1.3.16: each sum rounded
+ * to two decimals, BR-CO-17 with the artefacts' tolerance of one unit (UBL
+ * strictly within it, CII up to it). A rule whose amounts the document does
+ * not state is not checked; the rules on the presence of the totals (BR-12 to
+ * BR-15) report that.
+ * @param read The stated values read from the document
+ * @param syntax The document's syntax
+ */
+export const findStatedValueDisagreements = (read, syntax) => {
+    const { values } = read;
+    const locations = syntax === 'ubl' ? UBL_TOTALS_LOCATIONS : CII_TOTALS_LOCATIONS;
+    const findings = [];
+    const report = (ruleId, detail) => findings.push({ ruleId, message: `${TOTALS_RULES[ruleId]} ${detail}`, location: locations[ruleId] });
+    const { totals } = values;
+    const text = (value) => value.toString(2);
+    if (totals.lineTotal !== undefined) {
+        const expected = roundCents(sum(values.lines.map((line) => line.netAmount)));
+        if (!decimal(totals.lineTotal).equals(expected)) {
+            report('BR-CO-10', `The document states ${totals.lineTotal}, the sum of its line net amounts is ${text(expected)}.`);
+        }
+    }
+    const checkSum = (ruleId, stated, entries) => {
+        if (stated === undefined && entries.length === 0) {
+            return;
+        }
+        const expected = roundCents(sum(entries.map((entry) => entry.amount)));
+        if (stated === undefined || !decimal(stated).equals(expected)) {
+            report(ruleId, `The document states ${stated ?? 'none'}, the sum of its amounts is ${text(expected)}.`);
+        }
+    };
+    checkSum('BR-CO-11', totals.allowanceTotal, values.allowances);
+    checkSum('BR-CO-12', totals.chargeTotal, values.charges);
+    if (totals.taxExclusiveTotal !== undefined && totals.lineTotal !== undefined) {
+        const expected = roundCents(decimal(totals.lineTotal).subtract(totals.allowanceTotal ?? 0).add(totals.chargeTotal ?? 0));
+        if (!decimal(totals.taxExclusiveTotal).equals(expected)) {
+            report('BR-CO-13', `The document states ${totals.taxExclusiveTotal}, BT-106 - BT-107 + BT-108 is ${text(expected)}.`);
+        }
+    }
+    if (syntax === 'ubl') {
+        // each VAT total with subtotals, on its own, as the UBL artefacts check it
+        (read.ublTaxTotals ?? []).forEach((taxTotal) => {
+            if (taxTotal.subtotalTaxAmounts.length === 0) {
+                return;
+            }
+            const expected = roundCents(sum(taxTotal.subtotalTaxAmounts));
+            if (taxTotal.taxAmount === undefined || !decimal(taxTotal.taxAmount).equals(expected)) {
+                report('BR-CO-14', `A VAT total states ${taxTotal.taxAmount ?? 'none'}, the sum of its VAT category tax amounts is ${text(expected)}.`);
+            }
+        });
+    }
+    else if (totals.taxTotal !== undefined) {
+        // the VAT total in the invoice currency against every header VAT breakdown
+        const expected = roundCents(sum(values.vatBreakdown.map((group) => group.taxAmount)));
+        if (!decimal(totals.taxTotal).equals(expected)) {
+            report('BR-CO-14', `The document states ${totals.taxTotal}, the sum of its VAT category tax amounts is ${text(expected)}.`);
+        }
+    }
+    if (totals.taxInclusiveTotal !== undefined && totals.taxExclusiveTotal !== undefined) {
+        const inclusive = decimal(totals.taxInclusiveTotal);
+        const exclusive = decimal(totals.taxExclusiveTotal);
+        const withTax = totals.taxTotal === undefined ? undefined : roundCents(exclusive.add(totals.taxTotal));
+        // both ask for exactly one VAT total in the document currency; CII also accepts a total with VAT equal to the one without
+        const agrees = syntax === 'ubl'
+            ? read.documentCurrencyTaxTotals === 1 && withTax !== undefined && inclusive.equals(withTax)
+            : (read.documentCurrencyTaxTotals === 1 && withTax !== undefined && inclusive.equals(withTax)) || inclusive.equals(exclusive);
+        if (!agrees) {
+            report('BR-CO-15', `The document states ${totals.taxInclusiveTotal}, BT-109 + BT-110 is ${withTax === undefined ? 'not stated' : text(withTax)}.`);
+        }
+    }
+    if (totals.amountDue !== undefined && totals.taxInclusiveTotal !== undefined) {
+        const expected = decimal(totals.taxInclusiveTotal).subtract(totals.paidAmount ?? 0).add(totals.roundingAmount ?? 0);
+        // UBL compares both sides rounded to two decimals, CII the stated amounts as they are
+        const agrees = syntax === 'ubl'
+            ? roundCents(decimal(totals.amountDue).subtract(totals.roundingAmount ?? 0)).equals(roundCents(decimal(totals.taxInclusiveTotal).subtract(totals.paidAmount ?? 0)))
+            : decimal(totals.amountDue).equals(expected);
+        if (!agrees) {
+            report('BR-CO-16', `The document states ${totals.amountDue}, BT-112 - BT-113 + BT-114 is ${text(expected)}.`);
+        }
+    }
+    values.vatBreakdown.forEach((group, index) => {
+        if (group.taxAmount === undefined) {
+            return;
+        }
+        const taxAmount = decimal(group.taxAmount);
+        const rate = group.rate === undefined ? undefined : decimal(group.rate);
+        let agrees;
+        if (rate === undefined || roundInteger(rate).isZero()) {
+            agrees = roundInteger(taxAmount).isZero();
+        }
+        else {
+            const expected = roundCents(decimal(group.taxableAmount ?? 0).abs().multiply(rate.divide(100)));
+            // the artefacts accept a tax amount within one unit of the computed one
+            agrees =
+                syntax === 'ubl'
+                    ? taxAmount.abs().subtract(1).lessThan(expected) && taxAmount.abs().add(1).greaterThan(expected)
+                    : taxAmount.abs().subtract(1).lessThanOrEqual(expected) && taxAmount.abs().add(1).greaterThanOrEqual(expected);
+        }
+        if (!agrees) {
+            findings.push({
+                ruleId: 'BR-CO-17',
+                message: `${TOTALS_RULES['BR-CO-17']} VAT breakdown ${index + 1} (${group.categoryCode ?? '?'} ${group.rate ?? ''}) states ${group.taxAmount} on ${group.taxableAmount ?? 'no taxable amount'}.`,
+                location: locations['BR-CO-17'],
+            });
+        }
+    });
+    return findings;
+};
+/** Where the rules on the totals apply in a UBL document */
+const UBL_TOTALS_LOCATIONS = {
+    'BR-CO-10': '/*/cac:LegalMonetaryTotal/cbc:LineExtensionAmount',
+    'BR-CO-11': '/*/cac:LegalMonetaryTotal/cbc:AllowanceTotalAmount',
+    'BR-CO-12': '/*/cac:LegalMonetaryTotal/cbc:ChargeTotalAmount',
+    'BR-CO-13': '/*/cac:LegalMonetaryTotal/cbc:TaxExclusiveAmount',
+    'BR-CO-14': '/*/cac:TaxTotal/cbc:TaxAmount',
+    'BR-CO-15': '/*/cac:LegalMonetaryTotal/cbc:TaxInclusiveAmount',
+    'BR-CO-16': '/*/cac:LegalMonetaryTotal/cbc:PayableAmount',
+    'BR-CO-17': '/*/cac:TaxTotal/cac:TaxSubtotal',
+};
+const CII_TOTALS = '/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation';
+/** Where the rules on the totals apply in a CII document */
+const CII_TOTALS_LOCATIONS = {
+    'BR-CO-10': `${CII_TOTALS}/ram:LineTotalAmount`,
+    'BR-CO-11': `${CII_TOTALS}/ram:AllowanceTotalAmount`,
+    'BR-CO-12': `${CII_TOTALS}/ram:ChargeTotalAmount`,
+    'BR-CO-13': `${CII_TOTALS}/ram:TaxBasisTotalAmount`,
+    'BR-CO-14': `${CII_TOTALS}/ram:TaxTotalAmount`,
+    'BR-CO-15': `${CII_TOTALS}/ram:GrandTotalAmount`,
+    'BR-CO-16': `${CII_TOTALS}/ram:DuePayableAmount`,
+    'BR-CO-17': '/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax',
+};
+/** The package's code for a stated value the envelope computes differently */
+export const STATED_VALUE_DIFFERS_CODE = 'EINVOICE-STATED-DIFFERS';
+/**
+ * The stated values of a loaded document that the envelope's computation
+ * (`computeDocumentTotals`, what `totalNet`, `totalVat`, `totalGross` and the
+ * encoders give) does not reproduce: the totals BT-106, BT-109, BT-110,
+ * BT-112 and BT-115, each line's net amount (BT-131) and VAT category
+ * (BT-151), and each VAT breakdown's category, rate and amounts (BG-23). No
+ * EN 16931 rule is broken by such a difference, so it is the package's own
+ * finding: the envelope has no document or line allowances and charges and no
+ * price base quantity, and every line is standard rated or reverse charge.
+ * Neither value is changed.
+ * @param values The stated values
+ * @param totals The envelope's computation
+ * @param paidAmount The envelope's paid amount (BT-113)
+ */
+export const findEnvelopeDifferences = (values, totals, paidAmount) => {
+    const findings = [];
+    const differs = (businessTerm, field, stated, computed) => findings.push({
+        ruleId: STATED_VALUE_DIFFERS_CODE,
+        message: `The document states ${businessTerm} ${stated}; the envelope computes ${computed}. The stated value is statedValues.${field}; the envelope cannot express document or line allowances and charges (BG-20, BG-21, BG-27, BG-28), a price base quantity (BT-149) or a VAT category other than S and AE, and neither value is changed.`,
+        location: `statedValues.${field}`,
+    });
+    const compareAmount = (businessTerm, field, stated, computed) => {
+        if (stated !== undefined && !decimal(stated).equals(computed)) {
+            differs(businessTerm, field, stated, computed.toString(totals.minorUnits));
+        }
+    };
+    compareAmount('BT-106', 'totals.lineTotal', values.totals.lineTotal, totals.lineTotal);
+    compareAmount('BT-109', 'totals.taxExclusiveTotal', values.totals.taxExclusiveTotal, totals.taxBasisTotal);
+    compareAmount('BT-110', 'totals.taxTotal', values.totals.taxTotal, totals.taxTotal);
+    compareAmount('BT-112', 'totals.taxInclusiveTotal', values.totals.taxInclusiveTotal, totals.grandTotal);
+    compareAmount('BT-115', 'totals.amountDue', values.totals.amountDue, totals.grandTotal.subtract(paidAmount ?? 0));
+    values.lines.forEach((line, index) => {
+        const computed = totals.lineNetAmounts[index];
+        if (computed !== undefined) {
+            compareAmount('BT-131', `lines[${index}].netAmount`, line.netAmount, computed);
+        }
+        const category = totals.lineVatCategories[index];
+        if (line.vatCategoryCode !== undefined && category !== undefined && line.vatCategoryCode !== category) {
+            differs('BT-151', `lines[${index}].vatCategoryCode`, line.vatCategoryCode, category);
+        }
+    });
+    values.vatBreakdown.forEach((group, index) => {
+        const computed = totals.vatGroups.find((candidate) => candidate.category === group.categoryCode && group.rate !== undefined && decimal(candidate.rate).equals(decimal(group.rate)));
+        if (!computed) {
+            differs('BG-23', `vatBreakdown[${index}]`, `${group.categoryCode ?? '?'} ${group.rate ?? ''}`.trim(), 'no breakdown of that category and rate');
+            return;
+        }
+        compareAmount('BT-116', `vatBreakdown[${index}].taxableAmount`, group.taxableAmount, computed.taxableAmount);
+        compareAmount('BT-117', `vatBreakdown[${index}].taxAmount`, group.taxAmount, computed.taxAmount);
+    });
+    return findings;
+};
+//# 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package/dist_ts/formats/utils/vat.category.d.ts

@@ -31,8 +31,36 @@ export declare const getVatCategory: (accountingDoc: {
  */
 export declare const getVatExemption: (category: TVatCategoryCode, language: string | undefined) => IVatExemption | undefined;
 /**
- * Refuses a reverse charge document that lacks what EN 16931 requires of one,
- * naming the rule; no value is put in place of a missing one.
+ * Whether a VAT rate is a number not greater than zero; a rate that is no
+ * number is refused as such (`findInvalidItemAmounts`), not as BR-S-05
+ * @param rate The rate
+ */
+export declare const isRateNotAboveZero: (rate: unknown) => boolean;
+/** A line written as standard rated (S) whose VAT rate is not greater than zero */
+export interface IStandardRatedLineWithoutRate {
+    index: number;
+    vatPercentage: number;
+}
+/**
+ * The first line of a document that is not reverse charge whose VAT rate is not
+ * greater than zero. The encoders write every such line as standard rated (S),
+ * and EN 16931 BR-S-05 asks a standard rated line for a rate greater than zero;
+ * the category the line has (zero rated Z, exempt E, intra-community supply K,
+ * export G, not subject to VAT O) cannot be stated until an item carries a VAT
+ * category of its own.
+ * @param items The document's items
+ */
+export declare const findStandardRatedLineWithoutRate: (items: TAccountingDoc["items"] | undefined) => IStandardRatedLineWithoutRate | undefined;
+/**
+ * The refusal or finding for such a line
+ * @param line The line
+ */
+export declare const standardRatedLineWithoutRateMessage: (line: IStandardRatedLineWithoutRate) => string;
+/**
+ * Refuses a document whose lines cannot be written with a valid VAT category,
+ * naming the rule: a line outside reverse charge whose rate is not greater than
+ * zero (BR-S-05), and a reverse charge document that lacks what EN 16931
+ * requires of one; no value is put in place of a missing one.
  * - BR-AE-05: every line of a reverse charge document has the VAT rate 0; the
  *   recipient owes the tax, and the invoice states none (§ 14a Abs. 5 Satz 2
  *   UStG; a stated amount would be owed under § 14c Abs. 1 UStG).

package/dist_ts/formats/utils/vat.category.js

@@ -24,8 +24,34 @@ export const getVatExemption = (category, language) => category === 'AE'
     }
     : undefined;
 /**
- * Refuses a reverse charge document that lacks what EN 16931 requires of one,
- * naming the rule; no value is put in place of a missing one.
+ * Whether a VAT rate is a number not greater than zero; a rate that is no
+ * number is refused as such (`findInvalidItemAmounts`), not as BR-S-05
+ * @param rate The rate
+ */
+export const isRateNotAboveZero = (rate) => typeof rate === 'number' && Number.isFinite(rate) && !(rate > 0);
+/**
+ * The first line of a document that is not reverse charge whose VAT rate is not
+ * greater than zero. The encoders write every such line as standard rated (S),
+ * and EN 16931 BR-S-05 asks a standard rated line for a rate greater than zero;
+ * the category the line has (zero rated Z, exempt E, intra-community supply K,
+ * export G, not subject to VAT O) cannot be stated until an item carries a VAT
+ * category of its own.
+ * @param items The document's items
+ */
+export const findStandardRatedLineWithoutRate = (items) => {
+    const index = (items ?? []).findIndex((item) => isRateNotAboveZero(item.vatPercentage));
+    return index < 0 ? undefined : { index, vatPercentage: items[index].vatPercentage };
+};
+/**
+ * The refusal or finding for such a line
+ * @param line The line
+ */
+export const standardRatedLineWithoutRateMessage = (line) => `In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" the Invoiced item VAT rate (BT-152) shall be greater than zero; items[${line.index}].vatPercentage is ${String(line.vatPercentage)}. A line outside reverse charge is written as standard rated (S); its category, zero rated, exempt, intra-community supply or export (Z, E, K, G or O), cannot be stated until an item carries a VAT category of its own`;
+/**
+ * Refuses a document whose lines cannot be written with a valid VAT category,
+ * naming the rule: a line outside reverse charge whose rate is not greater than
+ * zero (BR-S-05), and a reverse charge document that lacks what EN 16931
+ * requires of one; no value is put in place of a missing one.
  * - BR-AE-05: every line of a reverse charge document has the VAT rate 0; the
  *   recipient owes the tax, and the invoice states none (§ 14a Abs. 5 Satz 2
  *   UStG; a stated amount would be owed under § 14c Abs. 1 UStG).
@@ -46,12 +72,16 @@ export const getVatExemption = (category, language) => category === 'AE'
  * @param targetFormat The format being written
  */
 export const assertVatCategoryWritable = (accountingDoc, targetFormat) => {
-    if (!accountingDoc.reverseCharge) {
-        return;
-    }
     const refuse = (rule, message) => {
         throw new EInvoiceFormatError(`${rule}: ${message}`, { targetFormat, unsupportedFeatures: [rule] });
     };
+    if (!accountingDoc.reverseCharge) {
+        const line = findStandardRatedLineWithoutRate(accountingDoc.items);
+        if (line) {
+            refuse('BR-S-05', standardRatedLineWithoutRateMessage(line));
+        }
+        return;
+    }
     for (const [index, item] of (accountingDoc.items ?? []).entries()) {
         if (item.vatPercentage !== 0) {
             refuse('BR-AE-05', `a reverse charge line has the VAT rate 0, items[${index}].vatPercentage is ${String(item.vatPercentage)}`);
@@ -66,4 +96,4 @@ export const assertVatCategoryWritable = (accountingDoc, targetFormat) => {
         refuse('BR-AE-02', 'a reverse charge document states the buyer VAT identifier (BT-48) or legal registration identifier (BT-47), to.registrationDetails.vatId and .registrationId are missing');
     }
 };
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package/dist_ts/formats/utils/vat.id.d.ts

@@ -0,0 +1,18 @@
+/**
+ * The code of the package's own check of the German VAT identification number format. It is no
+ * rule of EN 16931 or XRechnung; the official rules do not check the format of BT-31.
+ */
+export declare const GERMAN_VAT_ID_FORMAT_CODE = "EINVOICE-DE-VATID-FORMAT";
+/**
+ * The message of a German VAT identification number whose format is not the one the
+ * Bundeszentralamt für Steuern issues (§ 27a Abs. 1 UStG names it as the issuer, not the format)
+ * @param vatId The VAT identification number as stated
+ */
+export declare const germanVatIdFormatMessage: (vatId: string) => string;
+/**
+ * Whether a VAT identification number with the German prefix DE lacks the format the
+ * Bundeszentralamt für Steuern issues, DE followed by nine digits. A number with another prefix, or
+ * none, is not checked. The number is taken as it is written, without removing spaces.
+ * @param vatId The VAT identification number as stated
+ */
+export declare const isMalformedGermanVatId: (vatId: string | undefined) => boolean;

package/dist_ts/formats/utils/vat.id.js

@@ -0,0 +1,22 @@
+/**
+ * The code of the package's own check of the German VAT identification number format. It is no
+ * rule of EN 16931 or XRechnung; the official rules do not check the format of BT-31.
+ */
+export const GERMAN_VAT_ID_FORMAT_CODE = 'EINVOICE-DE-VATID-FORMAT';
+/**
+ * The message of a German VAT identification number whose format is not the one the
+ * Bundeszentralamt für Steuern issues (§ 27a Abs. 1 UStG names it as the issuer, not the format)
+ * @param vatId The VAT identification number as stated
+ */
+export const germanVatIdFormatMessage = (vatId) => `The German VAT identification number (BT-31) is DE followed by nine digits, the format the Bundeszentralamt für Steuern issues; it is "${vatId}"`;
+/**
+ * Whether a VAT identification number with the German prefix DE lacks the format the
+ * Bundeszentralamt für Steuern issues, DE followed by nine digits. A number with another prefix, or
+ * none, is not checked. The number is taken as it is written, without removing spaces.
+ * @param vatId The VAT identification number as stated
+ */
+export const isMalformedGermanVatId = (vatId) => {
+    const value = (vatId ?? '').trim();
+    return value.startsWith('DE') && !/^DE[0-9]{9}$/.test(value);
+};
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