ekwo-os 0.4.1

package/dist/assets/migrations/20260915182500_a_triangular_supply_says_reverse_charge.sql

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+-- Ekwo OS — what a triangular supply puts on the invoice.
+--
+-- `document_legal_mentions` resolves nine conditions, six of them from the
+-- treatments of the taxes a document's lines carry. A treatment the `case`
+-- does not name produces no sentence at all, which would leave the invoice of
+-- a triangular supply saying nothing about who owes the tax — on a document
+-- whose whole point is that the customer does.
+--
+-- It joins `reverse_charge`, and not `intra_eu_goods`, and the question was
+-- worth asking rather than assuming, because the treatment starts with
+-- `intracom_` and the goods do cross a border.
+--
+-- **The sentence under `intra_eu_goods` would be false.** It is the exemption
+-- of article 138 — the packs of this repository write it *livraison
+-- intracommunautaire exonérée*, *exonération de TVA — livraison
+-- intracommunautaire*, one of them citing article 43 of its own law and
+-- another citing article 138 of the Directive by number. B's supply to C is
+-- not exempt under article 138. It takes place in C's Member State, where the
+-- goods arrive; article 141 relieves B of registering there and article 197
+-- puts the tax on C. An invoice claiming the wrong exemption is the kind of
+-- defect nobody notices until an inspection, which is the argument this
+-- repository already made when `foreign_services_received` was refused the
+-- `intra_eu_services` sentence for the same reason.
+--
+-- **The sentence under `reverse_charge` is true and is the one the Directive
+-- requires.** Article 226(11a) obliges an invoice on which the customer is
+-- liable to carry the mention *Reverse charge*, and that is what all four
+-- packs print under this condition: *Autoliquidation — taxe à acquitter par le
+-- cocontractant*, *Autoliquidation — TVA due par le preneur*,
+-- *Autoliquidation*, *Pöördmaksustamine*. Same mechanism, same wording,
+-- different article — which is exactly the reasoning `20260915094500` wrote
+-- down when it put `foreign_services_received` there, and the three values
+-- stay distinct because they are three articles and three boxes of a return.
+--
+-- **What the vocabulary still cannot say, and it is a real gap.** Article
+-- 226(11) also wants a reference to the provision under which the supply is
+-- relieved, and several Member States ask a triangular invoice to name the
+-- simplification itself — *opération triangulaire, article 141*. `applies_when`
+-- is a closed vocabulary of nine conditions and there is no tenth for it, so a
+-- pack that wants that sentence has today to fold it into its reverse-charge
+-- wording, where it would also appear on a domestic reverse charge that has
+-- nothing to do with article 141. `docs/international.md` records it beside
+-- the sibling gap it already carried: a legal mention cannot tell a domestic
+-- reverse charge from a foreign one.
+--
+-- Nothing else in the view changes. `create or replace view` keeps the grant
+-- and the policy of the object it replaces, and the columns are the same
+-- columns in the same order, which is what `create or replace` requires.
+
+create or replace view document_legal_mentions
+  with (security_invoker = true) as
+  with document_taxes as (
+    select d.id             as document_id,
+           d.company_id,
+           c.fiscal_country as country,
+           d.document_date,
+           d.doc_type,
+           coalesce(
+             array_agg(distinct t.treatment::text) filter (where t.treatment is not null),
+             array[]::text[]
+           )                                 as treatments,
+           coalesce(bool_or(t.cash_basis), false) as on_cash_basis
+      from documents d
+      join companies c           on c.id = d.company_id
+      left join document_lines l on l.document_id = d.id
+      left join taxes t          on t.id = l.tax_id
+     group by d.id, d.company_id, c.fiscal_country, d.document_date, d.doc_type
+  )
+  select dt.document_id,
+         dt.company_id,
+         m.country,
+         m.code,
+         m.applies_when,
+         m.text,
+         m.text_i18n,
+         m.sequence,
+         m.legal_reference
+    from document_taxes dt
+    join legal_mention_templates m
+      on m.country = dt.country
+     and m.valid_from <= dt.document_date
+     and (m.valid_to is null or m.valid_to >= dt.document_date)
+   where case m.applies_when
+           when 'always'            then true
+           when 'reverse_charge'    then dt.treatments
+                                         && array['domestic_reverse_charge',
+                                                  'foreign_services_received',
+                                                  'intracom_triangular']
+           when 'intra_eu_goods'    then dt.treatments && array['intracom_goods', 'intracom_acquisition_goods']
+           when 'intra_eu_services' then dt.treatments && array['intracom_services', 'intracom_acquisition_services']
+           when 'export'            then dt.treatments && array['export']
+           when 'exempt'            then dt.treatments && array['exempt']
+           when 'cash_basis'        then dt.on_cash_basis
+           when 'late_payment'      then dt.doc_type in ('sale_invoice', 'sale_credit_note')
+           else false
+         end;
+
+comment on view document_legal_mentions is
+  'The legal mentions that apply to a document: its country, the validity of the mention on its date, and the treatments of the taxes its lines carry. A reverse-charge mention comes out for a domestic reverse charge, for a service received from a supplier who is not established here, and for the middle supply of a triangular arrangement — three articles behind one sentence, which is that the customer owes the tax. A small_business mention never comes out, because no column records the regime.';