digifact-sdk 3.0.0__tar.gz → 3.1.0__tar.gz

{digifact_sdk-3.0.0 → digifact_sdk-3.1.0}/PKG-INFO

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: digifact-sdk
-Version: 3.0.0
+Version: 3.1.0
 Summary: Python SDK for Digifact FEL Guatemala e-invoicing API
 Author-email: AALONZOLU <noreply@github.com>
 License: MIT
@@ -275,6 +275,32 @@ result = client.fuel_invoice(
 | `petroleo_amount` | `float\|Decimal` | — | Impuesto PETROLEO por unidad; omitir para ítems sólo-IVA |
 | `petroleo_code` | `str` | `"1"` | `"1"`=SUPER, `"2"`=REGULAR, `"4"`=DIESEL. Obligatorio cuando se omite `petroleo_amount` y `petroleo_rates` está configurado; lanza `DigifactValidationError` si el código no está en el diccionario de tarifas. |
 
+### Exención temporal (Decreto 22-2026)
+
+Del 1 de octubre al 31 de diciembre de 2026, y después hasta agotar el inventario comprado exento, la
+gasolina superior, la regular y el diésel se facturan sin IVA ni IDP. Se activa por ítem con el código de
+unidad gravable exento: `"18"` superior, `"21"` regular con etanol, `"20"` diésel y `"19"` regular sin
+etanol (sólo importadores). `price` es el precio de bomba, ya sin impuestos, y `qty` va en galones. El SDK
+envía ambos impuestos en cero y agrega las frases `9/23` y `4/38`; no hace falta `petroleo_amount` ni `petroleo_rates`.
+
+```python
+from digifact_sdk import fuel_exemption
+
+items = [
+    {"description": "GASOLINA SUPER",   "qty": 10, "price": 30.00, "petroleo_code": "18", "unit_of_measure": "GAL"},
+    {"description": "GASOLINA REGULAR", "qty": 5,  "price": 28.00, "petroleo_code": "21", "unit_of_measure": "GAL"},
+    {"description": "DIESEL",           "qty": 20, "price": 27.00, "petroleo_code": "20", "unit_of_measure": "GAL"},
+]
+result = client.fuel_invoice("CF", items)
+
+# Montos y leyendas obligatorias para un ticket propio (el PDF de Digifact ya las imprime)
+exencion = fuel_exemption(items)
+print(exencion.idp, exencion.iva)   # 93.70 117.60
+print(exencion.leyendas)
+```
+
+Los detalles y las advertencias están en el [README principal](../README.md#exención-temporal-de-combustibles-decreto-22-2026).
+
 ### Subsidio combustible
 
 El subsidio a la gasolina y al diésel **finalizó el jueves 2 de julio de 2026 a las 24:00**, antes de lo
@@ -315,7 +341,7 @@ configurar nada en el caso común.
 | FPEQ        | PEQ        | `2`       | `1`             | Pequeño contribuyente |
 | RDON        | cualquiera | `4`       | `4`             | Donaciones |
 | RECI        | cualquiera | `4`       | `5`             | Recibos (universidades) |
-| NABN        | cualquiera | `1`       | `1`             | Abonos |
+| NABN        | cualquiera | `9`       | `17`            | Abonos |
 | FACT / FCAM / NCRE / NDEB | **GEN** | `1` | `1` | Por defecto: ISR **régimen sobre utilidades trimestrales** |
 | FACT / FCAM / NCRE / NDEB | PEQ | `2` | `1` | |
 | FACT / FCAM / NCRE / NDEB | EXE | `4` | `1` | Exento |

{digifact_sdk-3.0.0 → digifact_sdk-3.1.0}/README.md

@@ -251,6 +251,32 @@ result = client.fuel_invoice(
 | `petroleo_amount` | `float\|Decimal` | — | Impuesto PETROLEO por unidad; omitir para ítems sólo-IVA |
 | `petroleo_code` | `str` | `"1"` | `"1"`=SUPER, `"2"`=REGULAR, `"4"`=DIESEL. Obligatorio cuando se omite `petroleo_amount` y `petroleo_rates` está configurado; lanza `DigifactValidationError` si el código no está en el diccionario de tarifas. |
 
+### Exención temporal (Decreto 22-2026)
+
+Del 1 de octubre al 31 de diciembre de 2026, y después hasta agotar el inventario comprado exento, la
+gasolina superior, la regular y el diésel se facturan sin IVA ni IDP. Se activa por ítem con el código de
+unidad gravable exento: `"18"` superior, `"21"` regular con etanol, `"20"` diésel y `"19"` regular sin
+etanol (sólo importadores). `price` es el precio de bomba, ya sin impuestos, y `qty` va en galones. El SDK
+envía ambos impuestos en cero y agrega las frases `9/23` y `4/38`; no hace falta `petroleo_amount` ni `petroleo_rates`.
+
+```python
+from digifact_sdk import fuel_exemption
+
+items = [
+    {"description": "GASOLINA SUPER",   "qty": 10, "price": 30.00, "petroleo_code": "18", "unit_of_measure": "GAL"},
+    {"description": "GASOLINA REGULAR", "qty": 5,  "price": 28.00, "petroleo_code": "21", "unit_of_measure": "GAL"},
+    {"description": "DIESEL",           "qty": 20, "price": 27.00, "petroleo_code": "20", "unit_of_measure": "GAL"},
+]
+result = client.fuel_invoice("CF", items)
+
+# Montos y leyendas obligatorias para un ticket propio (el PDF de Digifact ya las imprime)
+exencion = fuel_exemption(items)
+print(exencion.idp, exencion.iva)   # 93.70 117.60
+print(exencion.leyendas)
+```
+
+Los detalles y las advertencias están en el [README principal](../README.md#exención-temporal-de-combustibles-decreto-22-2026).
+
 ### Subsidio combustible
 
 El subsidio a la gasolina y al diésel **finalizó el jueves 2 de julio de 2026 a las 24:00**, antes de lo
@@ -291,7 +317,7 @@ configurar nada en el caso común.
 | FPEQ        | PEQ        | `2`       | `1`             | Pequeño contribuyente |
 | RDON        | cualquiera | `4`       | `4`             | Donaciones |
 | RECI        | cualquiera | `4`       | `5`             | Recibos (universidades) |
-| NABN        | cualquiera | `1`       | `1`             | Abonos |
+| NABN        | cualquiera | `9`       | `17`            | Abonos |
 | FACT / FCAM / NCRE / NDEB | **GEN** | `1` | `1` | Por defecto: ISR **régimen sobre utilidades trimestrales** |
 | FACT / FCAM / NCRE / NDEB | PEQ | `2` | `1` | |
 | FACT / FCAM / NCRE / NDEB | EXE | `4` | `1` | Exento |

{digifact_sdk-3.0.0 → digifact_sdk-3.1.0}/digifact_sdk/__init__.py

@@ -1,4 +1,12 @@
 """Digifact FEL Guatemala SDK — Python package."""
+from .builder import (
+    FUEL_EXEMPT_DIESEL,
+    FUEL_EXEMPT_REGULAR_ETHANOL,
+    FUEL_EXEMPT_REGULAR_IMPORTER,
+    FUEL_EXEMPT_SUPER,
+    FuelExemption,
+    fuel_exemption,
+)
 from .client import DigifactClient, DteResult
 from .exceptions import (
     DigifactApiError,
@@ -8,7 +16,7 @@ from .exceptions import (
     DigifactValidationError,
 )
 
-__version__ = "3.0.0"
+__version__ = "3.1.0"
 __all__ = [
     "DigifactClient",
     "DteResult",
@@ -17,4 +25,10 @@ __all__ = [
     "DigifactApiError",
     "DigifactValidationError",
     "DigifactNitNotFoundError",
+    "FuelExemption",
+    "fuel_exemption",
+    "FUEL_EXEMPT_SUPER",
+    "FUEL_EXEMPT_REGULAR_IMPORTER",
+    "FUEL_EXEMPT_DIESEL",
+    "FUEL_EXEMPT_REGULAR_ETHANOL",
 ]

{digifact_sdk-3.0.0 → digifact_sdk-3.1.0}/digifact_sdk/builder.py

@@ -7,7 +7,8 @@ Key intentional API typos preserved from the SAT/Digifact spec:
 """
 from __future__ import annotations
 
-from decimal import Decimal
+from dataclasses import dataclass
+from decimal import ROUND_HALF_UP, Decimal
 from typing import Any
 
 from .tax import LineCalc, FuelLineCalc, InvoiceTotals, fmt, gt_now
@@ -27,6 +28,67 @@ def _adenda_code(doc_type: str) -> str:
     return ADENDA_CODE_ALT if doc_type in _ALT_ADENDA_TYPES else ADENDA_CODE_STD
 
 
+# ── Exención temporal de combustibles (Decreto 22-2026) ──────────────────────
+FUEL_EXEMPT_SUPER = "18"
+FUEL_EXEMPT_REGULAR_IMPORTER = "19"
+FUEL_EXEMPT_DIESEL = "20"
+FUEL_EXEMPT_REGULAR_ETHANOL = "21"
+
+_FUEL_EXEMPT_IDP_RATES = {
+    FUEL_EXEMPT_SUPER: Decimal("4.70"),
+    FUEL_EXEMPT_REGULAR_IMPORTER: Decimal("4.60"),
+    FUEL_EXEMPT_DIESEL: Decimal("1.30"),
+    FUEL_EXEMPT_REGULAR_ETHANOL: Decimal("4.14"),
+}
+_FUEL_EXEMPTION_FRASES = [
+    {"tipo_frase": "9", "escenario": "23"},
+    {"tipo_frase": "4", "escenario": "38"},
+]
+_IVA_EXEMPT_CODE = "2"
+_IVA_RATE = Decimal("0.12")
+_CENTS = Decimal("0.01")
+
+
+def is_exempt_fuel_item(item: dict) -> bool:
+    return str(item.get("petroleo_code", "")) in _FUEL_EXEMPT_IDP_RATES
+
+
+@dataclass(frozen=True)
+class FuelExemption:
+    """Taxes a fuel sale would have paid without the Decreto 22-2026 exemption."""
+
+    iva: Decimal
+    idp: Decimal
+
+    @property
+    def leyendas(self) -> list[str]:
+        if not self.iva and not self.idp:
+            return []
+        return [
+            f"Monto de exención temporal de IDP aplicada: Q {fmt(self.idp, 2)}, según Decreto Número 22-2026",
+            f"Monto de exención temporal de IVA aplicada: Q {fmt(self.iva, 2)}, según Decreto Número 22-2026",
+        ]
+
+
+def fuel_exemption(items: list[dict]) -> FuelExemption:
+    """Return the exempted IVA and IDP for the exempt fuel items in ``items``.
+
+    ``qty`` must be in gallons: the IDP rates are per gallon.
+    """
+    exempt_total = Decimal("0")
+    idp = Decimal("0")
+    for item in items:
+        if not is_exempt_fuel_item(item):
+            continue
+        qty = Decimal(str(item.get("qty", 1)))
+        exempt_total += qty * Decimal(str(item["price"]))
+        idp += qty * _FUEL_EXEMPT_IDP_RATES[str(item["petroleo_code"])]
+    return FuelExemption(
+        iva=(exempt_total * _IVA_RATE).quantize(_CENTS, rounding=ROUND_HALF_UP),
+        idp=idp.quantize(_CENTS, rounding=ROUND_HALF_UP),
+    )
+
+
 # ── Frases ───────────────────────────────────────────────────────────────────
 
 
@@ -59,19 +121,25 @@ def resolve_fuel_frases(
     frases: list[dict] | None,
     tipo_frase: str | None,
     escenario: str | None,
+    *,
+    exempt: bool = False,
 ) -> list[dict]:
     """Return the final deduplicated frases list for a fuel invoice.
 
     Called only after mutual-exclusivity validation (frases vs tipo_frase/escenario).
+    ``exempt`` appends the Decreto 22-2026 frases, mandatory with exempt fuel codes.
     """
     if frases is not None:
         if not frases:
             from .exceptions import DigifactValidationError
             raise DigifactValidationError("frases must contain at least one TipoFrase/Escenario pair")
-        return _uniq_frases(frases)
-    result: list[dict] = []
-    if tipo_frase is not None and escenario is not None:
-        result.append({"tipo_frase": tipo_frase, "escenario": escenario})
+        result = list(frases)
+    else:
+        result = []
+        if tipo_frase is not None and escenario is not None:
+            result.append({"tipo_frase": tipo_frase, "escenario": escenario})
+    if exempt:
+        result.extend(_FUEL_EXEMPTION_FRASES)
     return _uniq_frases(result)
 
 
@@ -91,7 +159,7 @@ def default_frase(doc_type: str, afiliacion: str = "GEN") -> tuple[str, str] | N
     if doc_type == "RECI":
         return ("4", "5")
     if doc_type == "NABN":
-        return ("1", "1")
+        return ("9", "17")
     # FACT, NCRE, NDEB, FCAM, FACT+CCA, FACT+combustible
     if afi == "PEQ":
         return ("2", "1")
@@ -667,6 +735,8 @@ def build_nabn(
     items: list[dict],
     *,
     afiliacion: str = "GEN",
+    tipo_frase: str | None = "9",
+    escenario: str | None = "17",
     amount_str: str = "",
     observaciones: str = "-",
     seller_email: str | None = None,
@@ -676,14 +746,13 @@ def build_nabn(
     issue_dt, _, _ = gt_now()
     line_items, totals = _build_items(items, taxable=False)
 
-    # NABN: uses TipoFrase=1, Escenario=1 in seller (matches smoke runner)
     seller = _build_seller(
         taxid,
         seller_name,
         seller_address,
         afiliacion=afiliacion,
-        tipo_frase="1",
-        escenario="1",
+        tipo_frase=tipo_frase,
+        escenario=escenario,
         frases=frases,
         email=seller_email,
     )
@@ -1057,8 +1126,9 @@ def _build_fuel_items(
     """Build Items list for a combustible (fuel) invoice.
 
     Items with 'petroleo_amount' are treated as fuel items and receive two
-    Tax entries (IVA + PETROLEO). Items without 'petroleo_amount' are treated
-    as regular IVA-only items. Both types may coexist in the same invoice.
+    Tax entries (IVA + PETROLEO). Items whose 'petroleo_code' is an exempt
+    code (18-21) carry both taxes at zero. Items without 'petroleo_amount' are
+    treated as regular IVA-only items. All types may coexist in the same invoice.
 
     Returns (line_items, grand_total_str, total_iva_str, total_petroleo_str).
     """
@@ -1083,7 +1153,31 @@ def _build_fuel_items(
             "Discounts":     None,
         }
 
-        if "petroleo_amount" in item:
+        if is_exempt_fuel_item(item):
+            lc = LineCalc(qty, price, taxable=False)
+
+            built["Qty"]   = lc.f_qty()
+            built["Price"] = lc.f_price()
+            built["Taxes"] = {
+                "Tax": [
+                    {
+                        "Code":          _IVA_EXEMPT_CODE,
+                        "Description":   "IVA",
+                        "TaxableAmount": lc.f_line_total(),
+                        "Amount":        lc.f_iva(),
+                    },
+                    {
+                        "Code":          str(item["petroleo_code"]),
+                        "Description":   "PETROLEO",
+                        "TaxableAmount": lc.f_qty(),
+                        "Amount":        fmt(0),
+                    },
+                ]
+            }
+            built["Totals"] = {"TotalItem": lc.f_line_total()}
+
+            grand_total += lc.line_total
+        elif "petroleo_amount" in item:
             petrol_per_unit = Decimal(str(item["petroleo_amount"]))
             petrol_code     = str(item.get("petroleo_code", "1"))
 
@@ -1176,6 +1270,11 @@ def build_fact_combustible(
     "4"=DIESEL; default "1"). Items without ``petroleo_amount`` are treated as
     regular IVA-only items and may coexist in the same invoice.
 
+    Fuel sold under the Decreto 22-2026 exemption uses the exempt codes instead
+    ("18"=SUPER, "21"=REGULAR with ethanol, "20"=DIESEL, "19"=REGULAR for
+    importers): ``price`` is the pump price without IVA or IDP, no
+    ``petroleo_amount`` is needed, and frases 9/23 and 4/38 are added.
+
     ``frases`` and ``tipo_frase``/``escenario`` are mutually exclusive.
 
     Example fuel item::
@@ -1201,7 +1300,8 @@ def build_fact_combustible(
     tf = tipo_frase if tipo_frase is not None else def_tf
     es = escenario if escenario is not None else def_es
 
-    resolved_frases = resolve_fuel_frases(frases, tf, es)
+    has_exempt_fuel = any(is_exempt_fuel_item(item) for item in items)
+    resolved_frases = resolve_fuel_frases(frases, tf, es, exempt=has_exempt_fuel)
 
     # All frases go into Seller.AdditionlInfo as repeated pairs —
     # that is the field the API reads to generate <dte:Frases> in the certified XML.
@@ -1215,7 +1315,7 @@ def build_fact_combustible(
     )
 
     total_tax: list[dict] = [{"Description": "IVA", "Amount": total_iva}]
-    if float(total_petroleo) > 0.0:
+    if float(total_petroleo) > 0.0 or has_exempt_fuel:
         total_tax.append({"Description": "PETROLEO", "Amount": total_petroleo})
 
     combustible_payload: dict[str, Any] = {

{digifact_sdk-3.0.0 → digifact_sdk-3.1.0}/digifact_sdk/client.py

@@ -21,6 +21,7 @@ from .builder import (
     build_rdon,
     build_reci,
     default_frase,
+    is_exempt_fuel_item,
     _build_buyer_cf,
     _build_buyer_nit,
     _build_buyer_cui,
@@ -430,6 +431,8 @@ class DigifactClient:
                 buyer_dict,
                 items,
                 afiliacion=self.afiliacion_iva,
+                tipo_frase=tf,
+                escenario=es,
                 amount_str=amount_str,
                 observaciones=observaciones,
                 frases=eff_frases,
@@ -549,6 +552,12 @@ class DigifactClient:
               ``"4"`` DIESEL (default ``"1"``).
 
             Items without ``petroleo_amount`` are treated as regular IVA-only items.
+
+            Fuel sold under the Decreto 22-2026 exemption uses the exempt
+            codes instead: ``"18"`` SUPER, ``"21"`` REGULAR with ethanol,
+            ``"20"`` DIESEL, ``"19"`` REGULAR for importers. ``price`` is the
+            pump price without IVA or IDP, ``petroleo_amount`` is not needed,
+            and frases 9/23 and 4/38 are added automatically.
         frases:
             Explicit list of ``{"tipo_frase": ..., "escenario": ...}`` dicts.
             Mutually exclusive with ``tipo_frase``/``escenario``.
@@ -615,7 +624,7 @@ class DigifactClient:
         resolved = []
         for item in items:
             code = item.get("petroleo_code")
-            if code is not None and "petroleo_amount" not in item:
+            if code is not None and "petroleo_amount" not in item and not is_exempt_fuel_item(item):
                 rate = self.petroleo_rates.get(str(code)) if self.petroleo_rates else None
                 if rate is None:
                     raise DigifactValidationError(

{digifact_sdk-3.0.0 → digifact_sdk-3.1.0}/digifact_sdk.egg-info/PKG-INFO

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: digifact-sdk
-Version: 3.0.0
+Version: 3.1.0
 Summary: Python SDK for Digifact FEL Guatemala e-invoicing API
 Author-email: AALONZOLU <noreply@github.com>
 License: MIT
@@ -275,6 +275,32 @@ result = client.fuel_invoice(
 | `petroleo_amount` | `float\|Decimal` | — | Impuesto PETROLEO por unidad; omitir para ítems sólo-IVA |
 | `petroleo_code` | `str` | `"1"` | `"1"`=SUPER, `"2"`=REGULAR, `"4"`=DIESEL. Obligatorio cuando se omite `petroleo_amount` y `petroleo_rates` está configurado; lanza `DigifactValidationError` si el código no está en el diccionario de tarifas. |
 
+### Exención temporal (Decreto 22-2026)
+
+Del 1 de octubre al 31 de diciembre de 2026, y después hasta agotar el inventario comprado exento, la
+gasolina superior, la regular y el diésel se facturan sin IVA ni IDP. Se activa por ítem con el código de
+unidad gravable exento: `"18"` superior, `"21"` regular con etanol, `"20"` diésel y `"19"` regular sin
+etanol (sólo importadores). `price` es el precio de bomba, ya sin impuestos, y `qty` va en galones. El SDK
+envía ambos impuestos en cero y agrega las frases `9/23` y `4/38`; no hace falta `petroleo_amount` ni `petroleo_rates`.
+
+```python
+from digifact_sdk import fuel_exemption
+
+items = [
+    {"description": "GASOLINA SUPER",   "qty": 10, "price": 30.00, "petroleo_code": "18", "unit_of_measure": "GAL"},
+    {"description": "GASOLINA REGULAR", "qty": 5,  "price": 28.00, "petroleo_code": "21", "unit_of_measure": "GAL"},
+    {"description": "DIESEL",           "qty": 20, "price": 27.00, "petroleo_code": "20", "unit_of_measure": "GAL"},
+]
+result = client.fuel_invoice("CF", items)
+
+# Montos y leyendas obligatorias para un ticket propio (el PDF de Digifact ya las imprime)
+exencion = fuel_exemption(items)
+print(exencion.idp, exencion.iva)   # 93.70 117.60
+print(exencion.leyendas)
+```
+
+Los detalles y las advertencias están en el [README principal](../README.md#exención-temporal-de-combustibles-decreto-22-2026).
+
 ### Subsidio combustible
 
 El subsidio a la gasolina y al diésel **finalizó el jueves 2 de julio de 2026 a las 24:00**, antes de lo
@@ -315,7 +341,7 @@ configurar nada en el caso común.
 | FPEQ        | PEQ        | `2`       | `1`             | Pequeño contribuyente |
 | RDON        | cualquiera | `4`       | `4`             | Donaciones |
 | RECI        | cualquiera | `4`       | `5`             | Recibos (universidades) |
-| NABN        | cualquiera | `1`       | `1`             | Abonos |
+| NABN        | cualquiera | `9`       | `17`            | Abonos |
 | FACT / FCAM / NCRE / NDEB | **GEN** | `1` | `1` | Por defecto: ISR **régimen sobre utilidades trimestrales** |
 | FACT / FCAM / NCRE / NDEB | PEQ | `2` | `1` | |
 | FACT / FCAM / NCRE / NDEB | EXE | `4` | `1` | Exento |

{digifact_sdk-3.0.0 → digifact_sdk-3.1.0}/pyproject.toml

@@ -4,7 +4,7 @@ build-backend = "setuptools.build_meta"
 
 [project]
 name = "digifact-sdk"
-version = "3.0.0"
+version = "3.1.0"
 description = "Python SDK for Digifact FEL Guatemala e-invoicing API"
 readme = "README.md"
 requires-python = ">=3.10"

{digifact_sdk-3.0.0 → digifact_sdk-3.1.0}/tests/test_integration.py

@@ -53,15 +53,8 @@ def _client() -> "DigifactClient":
 
 
 # ── Upstream outages ─────────────────────────────────────────────────────────
-# Two Digifact/SAT-side failures currently have no SDK-side workaround. These
-# helpers match each one narrowly so that any *other* failure of the same test
-# still fails the run.
-
-NABN_FRASE_SKIP = (
-    "Upstream: Digifact rejects every NABN with FEL_RCP112 demanding frase "
-    "TipoFrase=9/CodigoEscenario=17, including payloads that carry exactly that "
-    "frase — the rule is unsatisfiable from the NUC JSON. Pending Digifact support."
-)
+# One SAT-side failure currently has no SDK-side workaround. The helper matches
+# it narrowly so that any *other* failure of the same test still fails the run.
 
 CANCEL_SAT_SKIP = (
     "Upstream: SAT's anulación transmission is failing (Codigo 9019, 'Error al "
@@ -69,10 +62,6 @@ CANCEL_SAT_SKIP = (
 )
 
 
-def _is_nabn_frase_rule(exc: Exception) -> bool:
-    return "FEL_RCP112" in str(exc)
-
-
 def _is_sat_cancel_outage(exc: Exception) -> bool:
     raw = getattr(exc, "raw", None) or {}
     return str(raw.get("Codigo")) == "9019" or "9019" in str(exc)
@@ -172,6 +161,13 @@ class TestPetroleoRatesAutoFill(unittest.TestCase):
                 {"description": "DIESEL", "price": 30.70, "petroleo_code": "4"},
             ])
 
+    def test_exempt_code_needs_no_rate(self):
+        client = self._make_client()
+        resolved = client._apply_petroleo_rates([
+            {"description": "DIESEL", "price": 27.00, "petroleo_code": "20"},
+        ])
+        self.assertNotIn("petroleo_amount", resolved[0])
+
 
 class TestBuilderUnit(unittest.TestCase):
     def setUp(self):
@@ -206,6 +202,16 @@ class TestBuilderUnit(unittest.TestCase):
         self.assertIn("Items", payload)
         self.assertIsNotNone(payload["Items"][0]["Taxes"])
 
+    def test_nabn_carries_only_frase_9_17(self):
+        from digifact_sdk.builder import _build_buyer_cf, build_nabn, default_frase
+        self.assertEqual(default_frase("NABN"), ("9", "17"))
+        payload = build_nabn("12345678", "TEST", "CALLE", _build_buyer_cf(),
+                             [{"description": "X", "qty": 1, "price": 100.0}])
+        self.assertEqual(payload["Seller"]["AdditionlInfo"], [
+            {"Name": "TipoFrase", "Data": "1", "Value": "9"},
+            {"Name": "Escenario", "Data": "1", "Value": "17"},
+        ])
+
     def test_fesp_no_additionlinfo(self):
         seller = self._make_seller(doc_type="FESP")
         self.assertNotIn("AdditionlInfo", seller,
@@ -425,6 +431,101 @@ class TestFuelFrases(unittest.TestCase):
             )
 
 
+class TestFuelExemption(unittest.TestCase):
+    """Decreto 22-2026: exempt fuel codes 18-21."""
+
+    def _buyer(self):
+        return {"TaxID": "CF", "Name": "CONSUMIDOR FINAL",
+                "AddressInfo": {"Address": "CIUDAD", "City": "01010",
+                                "District": "GUATEMALA", "State": "GUATEMALA", "Country": "GT"}}
+
+    def _exempt_items(self):
+        return [
+            {"description": "SUPER",   "qty": 2.5, "price": 30.00, "petroleo_code": "18"},
+            {"description": "REGULAR", "qty": 1,   "price": 28.00, "petroleo_code": "21"},
+            {"description": "DIESEL",  "qty": 1,   "price": 27.00, "petroleo_code": "20"},
+        ]
+
+    def _build(self, items, **kwargs):
+        from digifact_sdk.builder import build_fact_combustible
+        return build_fact_combustible("12345678", "SELLER", "ADDR",
+                                      buyer=self._buyer(), items=items, **kwargs)
+
+    def _frases(self, payload):
+        ai = payload["Seller"]["AdditionlInfo"]
+        return [(ai[i]["Value"], ai[i + 1]["Value"]) for i in range(0, len(ai), 2)]
+
+    def test_exempt_item_carries_both_taxes_at_zero(self):
+        iva, petroleo = self._build(self._exempt_items())["Items"][0]["Taxes"]["Tax"]
+        self.assertEqual(iva, {"Code": "2", "Description": "IVA",
+                               "TaxableAmount": "75.000000", "Amount": "0.000000"})
+        self.assertEqual(petroleo, {"Code": "18", "Description": "PETROLEO",
+                                    "TaxableAmount": "2.500000", "Amount": "0.000000"})
+
+    def test_exempt_totals_include_petroleo_at_zero(self):
+        totals = self._build(self._exempt_items())["Totals"]
+        self.assertEqual(totals["TotalTaxes"]["TotalTax"], [
+            {"Description": "IVA", "Amount": "0.000000"},
+            {"Description": "PETROLEO", "Amount": "0.000000"},
+        ])
+        self.assertEqual(totals["GrandTotal"]["InvoiceTotal"], "130.000000")
+
+    def test_exemption_frases_follow_the_base_frase(self):
+        self.assertEqual(self._frases(self._build(self._exempt_items())),
+                         [("1", "1"), ("9", "23"), ("4", "38")])
+
+    def test_exemption_frases_added_to_explicit_frases_once(self):
+        payload = self._build(self._exempt_items(), frases=[
+            {"tipo_frase": "1", "escenario": "2"},
+            {"tipo_frase": "4", "escenario": "38"},
+        ])
+        self.assertEqual(self._frases(payload), [("1", "2"), ("4", "38"), ("9", "23")])
+
+    def test_taxed_fuel_gets_no_exemption_frases(self):
+        payload = self._build([{"description": "SUPER", "qty": 1, "price": 35.00,
+                                "petroleo_amount": 4.70, "petroleo_code": "1"}])
+        self.assertEqual(self._frases(payload), [("1", "1")])
+
+    def test_exempt_fuel_mixed_with_taxed_item(self):
+        payload = self._build(self._exempt_items() + [
+            {"description": "FILTRO", "qty": 1, "price": 56.00},
+        ])
+        filtro_tax = payload["Items"][3]["Taxes"]["Tax"]
+        self.assertEqual(filtro_tax, [{"Code": "1", "Description": "IVA",
+                                       "TaxableAmount": "50.000000", "Amount": "6.000000"}])
+        totals = payload["Totals"]
+        self.assertEqual(totals["TotalTaxes"]["TotalTax"], [
+            {"Description": "IVA", "Amount": "6.000000"},
+            {"Description": "PETROLEO", "Amount": "0.000000"},
+        ])
+        self.assertEqual(totals["GrandTotal"]["InvoiceTotal"], "186.000000")
+
+    def test_exempt_code_ignores_petroleo_amount(self):
+        payload = self._build([{"description": "SUPER", "qty": 1, "price": 30.00,
+                                "petroleo_code": "18", "petroleo_amount": 4.70}])
+        self.assertEqual(payload["Items"][0]["Taxes"]["Tax"][1]["Amount"], "0.000000")
+        self.assertEqual(payload["Items"][0]["Totals"]["TotalItem"], "30.000000")
+
+    def test_fuel_exemption_amounts(self):
+        from digifact_sdk import fuel_exemption
+        exemption = fuel_exemption(self._exempt_items() + [
+            {"description": "FILTRO", "qty": 1, "price": 56.00},
+        ])
+        self.assertEqual(exemption.idp, Decimal("17.19"))
+        self.assertEqual(exemption.iva, Decimal("15.60"))
+        self.assertEqual(exemption.leyendas, [
+            "Monto de exención temporal de IDP aplicada: Q 17.19, según Decreto Número 22-2026",
+            "Monto de exención temporal de IVA aplicada: Q 15.60, según Decreto Número 22-2026",
+        ])
+
+    def test_fuel_exemption_without_exempt_items(self):
+        from digifact_sdk import fuel_exemption
+        exemption = fuel_exemption([{"description": "SUPER", "qty": 1, "price": 35.00,
+                                     "petroleo_amount": 4.70, "petroleo_code": "1"}])
+        self.assertEqual((exemption.iva, exemption.idp), (Decimal("0.00"), Decimal("0.00")))
+        self.assertEqual(exemption.leyendas, [])
+
+
 # ── Integration tests (shared client, 1 login total) ─────────────────────────
 
 @unittest.skipIf(SKIP, SKIP_REASON)
@@ -566,16 +667,11 @@ class TestNDEBandNCRE(unittest.TestCase):
 @unittest.skipIf(SKIP, SKIP_REASON)
 class TestNABN(unittest.TestCase):
     def test_nabn(self):
-        try:
-            result = _client().invoice(
-                "77454820",
-                [{"description": "RETENEDOR BLANCO", "qty": 1, "price": 100.00, "type": "Bien"}],
-                doc_type="NABN",
-            )
-        except DigifactError as exc:
-            if _is_nabn_frase_rule(exc):
-                self.skipTest(NABN_FRASE_SKIP)
-            raise
+        result = _client().invoice(
+            "77454820",
+            [{"description": "RETENEDOR BLANCO", "qty": 1, "price": 100.00, "type": "Bien"}],
+            doc_type="NABN",
+        )
         self.assertTrue(result.auth_number)
         print(f"\n  NABN auth: {result.auth_number}")
 
@@ -697,10 +793,10 @@ class TestFuelInvoice(unittest.TestCase):
         result = _client().fuel_invoice(
             "CF",
             [
-                {"description": "GASOLINA SUPER",   "qty": 1, "price": 35.00,
-                 "petroleo_amount": 4.70, "petroleo_code": "1", "type": "Bien"},
-                {"description": "GASOLINA REGULAR",  "qty": 1, "price": 34.00,
-                 "petroleo_amount": 4.60, "petroleo_code": "2", "type": "Bien"},
+                {"description": "GASOLINA SUPER",   "qty": 1, "price": 30.00,
+                 "petroleo_code": "18", "type": "Bien"},
+                {"description": "GASOLINA REGULAR",  "qty": 1, "price": 28.00,
+                 "petroleo_code": "21", "type": "Bien"},
                 {"description": "FILTRO DE ACEITE",  "qty": 1, "price": 45.00, "type": "Bien"},
             ],
         )