Merge pull request #13359 from demarche-numerique/add_avis_imposition

mfo · web-flow · commit ef325321a6d2 · 2026-06-26T12:42:00.000Z
ETQ Instructeur / Usager, j'ai une analyse automatique des avis d'impot
diff --git a/app/components/dsfr/input_status_message_component.rb b/app/components/dsfr/input_status_message_component.rb
@@ -37,7 +37,7 @@ def referentiel_support_statut?
     end
 
     def pjs_statut?
-      (@champ.rib? || @champ.justificatif_domicile?) && !@champ.idle?
+      (@champ.rib? || @champ.justificatif_domicile? || @champ.avis_impot?) && !@champ.idle?
     end
 
     def address_support_statut?
@@ -130,6 +130,13 @@ def statut_message
           else
             { state: :warning, text: t('.pj.justif_domicile.warning') }
           end
+        elsif @champ.avis_impot?
+          avis = @champ.ocr_result
+          if avis&.two_ddoc
+            { state: :valid, text: t('.pj.avis_impot.valid_html', declarant: avis.declarant_1, reference: avis.reference_avis, annee: avis.annee_des_revenus) }
+          else
+            { state: :warning, text: t('.pj.avis_impot.warning') }
+          end
         else
           value_json = @champ.value_json
           iban = value_json&.dig('rib', 'iban')
diff --git a/app/components/dsfr/input_status_message_component/input_status_message_component.en.yml b/app/components/dsfr/input_status_message_component/input_status_message_component.en.yml
@@ -27,3 +27,6 @@ en:
     justif_domicile:
       warning: "We were unable to verify the address contained in the supporting document.<br>Ignore this message if you are confident your file is correct."
       valid_html: "Proof of residence in the name of <strong>%{beneficiary}</strong> (<strong>%{address}</strong>), issued on <strong>%{issue_date}</strong>."
+    avis_impot:
+      warning: "We were unable to read the information in the tax notice.<br>Ignore this message if you are confident your file is correct."
+      valid_html: "Tax notice in the name of <strong>%{declarant}</strong> (reference <strong>%{reference}</strong>), income year <strong>%{annee}</strong>."
diff --git a/app/components/dsfr/input_status_message_component/input_status_message_component.fr.yml b/app/components/dsfr/input_status_message_component/input_status_message_component.fr.yml
@@ -27,4 +27,7 @@ fr:
     justif_domicile:
       warning: "Nous n’avons pas pu vérifier l’adresse contenue dans le justificatif.<br>Ignorez ce message si vous êtes sûr(e) de votre fichier."
       valid_html: "Justificatif de domicile au nom de <strong>%{beneficiary}</strong> (<strong>%{address}</strong>), émis le <strong>%{issue_date}</strong>."
+    avis_impot:
+      warning: "Nous n’avons pas pu lire les informations de l’avis d’impôt.<br>Ignorez ce message si vous êtes sûr(e) de votre fichier."
+      valid_html: "Avis d’impôt au nom de <strong>%{declarant}</strong> (référence <strong>%{reference}</strong>), revenus <strong>%{annee}</strong>."
 
diff --git a/app/components/editable_champ/piece_justificative_component.rb b/app/components/editable_champ/piece_justificative_component.rb
@@ -14,7 +14,7 @@ def view_as
   end
 
   def max
-    if @champ.rib? || @champ.titre_identite? || @champ.justificatif_domicile?
+    if @champ.rib? || @champ.titre_identite? || @champ.justificatif_domicile? || @champ.avis_impot?
       1
     elsif [true, nil].include?(@champ.procedure&.piece_justificative_multiple?)
       Attachment::FileFieldComponent::DEFAULT_MAX_ATTACHMENTS
diff --git a/app/components/instructeurs/ocr_viewer_component.rb b/app/components/instructeurs/ocr_viewer_component.rb
@@ -21,6 +21,11 @@ def data
       h = doc.attributes.slice('beneficiary', 'label', 'issue_date')
       h['issue_date'] = I18n.l(h['issue_date'], format: :short) if h['issue_date']
       h
+
+    elsif doc.is_a?(AvisImpot)
+      h = doc.attributes.slice('declarant_1', 'declarant_2', 'reference_avis', 'annee_des_revenus', 'nombre_de_parts', 'revenu_fiscal_de_reference', 'date_mise_en_recouvrement', 'label')
+      h['date_mise_en_recouvrement'] = I18n.l(h['date_mise_en_recouvrement'], format: :short) if h['date_mise_en_recouvrement']
+      h
     end
 
     d.map { |k, *tail| [doc.class.human_attribute_name(k), *tail] }
diff --git a/app/models/avis_impot.rb b/app/models/avis_impot.rb
@@ -0,0 +1,37 @@
+# frozen_string_literal: true
+
+class AvisImpot
+  include ActiveModel::Model
+  include ActiveModel::Attributes
+
+  # 2ddoc-specific
+  attribute :two_ddoc, :boolean
+  attribute :reference_avis, :string
+  attribute :annee_des_revenus, :integer
+  attribute :nombre_de_parts, :float
+  attribute :declarant_1, :string
+  attribute :declarant_1_numero_fiscal, :string
+  attribute :declarant_2, :string
+  attribute :declarant_2_numero_fiscal, :string
+  attribute :revenu_fiscal_de_reference, :integer
+  attribute :impot_revenu_net, :integer
+  attribute :reste_a_payer, :integer
+  attribute :retenue_a_la_source, :integer
+  attribute :date_mise_en_recouvrement, :date
+
+  # APIGeoService.parse_ban_address output
+  attribute :label, :string
+  attribute :type, :string
+  attribute :street_address, :string
+  attribute :street_number, :string
+  attribute :street_name, :string
+  attribute :postal_code, :string
+  attribute :city_code, :string
+  attribute :city_name, :string
+  attribute :department_code, :string
+  attribute :department_name, :string
+  attribute :region_code, :string
+  attribute :region_name, :string
+  attribute :country_code, :string
+  attribute :country_name, :string
+end
diff --git a/app/models/champ.rb b/app/models/champ.rb
@@ -95,6 +95,7 @@ def type_de_champ=(type_de_champ)
     :rib?,
     :france_connect?,
     :justificatif_domicile?,
+    :avis_impot?,
     to: :type_de_champ
 
   delegate(*TypeDeChamp.type_champs.values.map { "#{_1}?".to_sym }, to: :type_de_champ)
@@ -355,7 +356,7 @@ def update_timestamps
     dossier.update_columns(attributes)
   end
 
-  def ocr_compatible? = rib? || justificatif_domicile?
+  def ocr_compatible? = rib? || justificatif_domicile? || avis_impot?
 
   class NotImplemented < ::StandardError
     def initialize(method)
diff --git a/app/models/champs/piece_justificative_champ.rb b/app/models/champs/piece_justificative_champ.rb
@@ -37,6 +37,8 @@ def ocr_result
       RIB.new(value_json.dig('rib'))
     elsif justificatif_domicile?
       JustificatifDomicile.new(value_json)
+    elsif avis_impot?
+      AvisImpot.new(value_json)
     end
   end
 
diff --git a/app/models/procedure_revision.rb b/app/models/procedure_revision.rb
@@ -527,8 +527,8 @@ def compare_type_de_champ(from_type_de_champ, to_type_de_champ, from_coordinates
           to_type_de_champ.nature)
       end
 
-      # titre d'identité, RIB et justificatif de domicile ont des règles spécifiques, pas besoin de comparer les limit de pj (tous limite a 1), les format (tous du scan, et de comparer l'autopurge)
-      if [to_type_de_champ, from_type_de_champ].none? { |it| it.titre_identite? || it.rib? || it.justificatif_domicile? }
+      # titre d'identité, RIB, justificatif de domicile et avis d'impôt ont des règles spécifiques, pas besoin de comparer les limit de pj (tous limite a 1), les format (tous du scan, et de comparer l'autopurge)
+      if [to_type_de_champ, from_type_de_champ].none? { |it| it.titre_identite? || it.rib? || it.justificatif_domicile? || it.avis_impot? }
         if from_type_de_champ.pj_limit_formats != to_type_de_champ.pj_limit_formats
           changes << ProcedureRevisionChange::UpdateChamp.new(from_type_de_champ,
             :pj_limit_formats,
diff --git a/app/models/type_de_champ.rb b/app/models/type_de_champ.rb
@@ -108,7 +108,7 @@ class TypeDeChamp < ApplicationRecord
     pre_rempli: 'pre_rempli',
   }
 
-  enum :nature, %w[non_specifie titre_identite rib justificatif_domicile].index_by(&:itself)
+  enum :nature, %w[non_specifie titre_identite rib justificatif_domicile avis_impot].index_by(&:itself)
 
   SIMPLE_ROUTABLE_TYPES = [
     type_champs.fetch(:drop_down_list),
diff --git a/app/models/types_de_champ/piece_justificative_type_de_champ.rb b/app/models/types_de_champ/piece_justificative_type_de_champ.rb
@@ -110,6 +110,28 @@ def columns(procedure_id:, displayable: true, prefix: nil)
         )
       end
       cs.concat(addressable_columns(procedure_id:, displayable:, prefix:))
+    elsif avis_impot?
+      cs += [
+        [:declarant_1, :text],
+        [:declarant_2, :text],
+        [:reference_avis, :text],
+        [:annee_des_revenus, :integer],
+        [:nombre_de_parts, :decimal],
+        [:revenu_fiscal_de_reference, :integer],
+        [:date_mise_en_recouvrement, :date],
+      ].map do |attribute, type|
+        Columns::JSONPathColumn.new(
+          procedure_id:,
+          stable_id:,
+          tdc_type: type_champ,
+          label: "#{libelle_with_prefix(prefix)} – #{AvisImpot.human_attribute_name(attribute)}",
+          type:,
+          jsonpath: "$.#{attribute}",
+          displayable: true,
+          mandatory: mandatory?
+        )
+      end
+      cs.concat(addressable_columns(procedure_id:, displayable:, prefix:))
     elsif titre_identite?
       cs += [
         Columns::TitreIdentiteColumn.new(
diff --git a/app/models/types_de_champ/type_de_champ_base.rb b/app/models/types_de_champ/type_de_champ_base.rb
@@ -3,7 +3,7 @@
 class TypesDeChamp::TypeDeChampBase
   include ActiveModel::Validations
 
-  delegate :description, :libelle, :mandatory, :mandatory?, :stable_id, :fillable?, :public?, :type_champ, :options_for_select, :drop_down_options, :drop_down_other?, :drop_down_advanced?, :referentiel, :rib?, :justificatif_domicile?, :titre_identite?, to: :@type_de_champ
+  delegate :description, :libelle, :mandatory, :mandatory?, :stable_id, :fillable?, :public?, :type_champ, :options_for_select, :drop_down_options, :drop_down_other?, :drop_down_advanced?, :referentiel, :rib?, :justificatif_domicile?, :avis_impot?, :titre_identite?, to: :@type_de_champ
 
   FILL_DURATION_SHORT  = 10.seconds
   FILL_DURATION_MEDIUM = 1.minute
diff --git a/app/services/ocr_service.rb b/app/services/ocr_service.rb
@@ -9,8 +9,8 @@ class OCRService
   def self.analyze(blob, nature:)
     blob_url = blob.url
     case nature
-    when "rib"                    then analyze_rib(blob_url)
-    when "justificatif_domicile"  then analyze_2ddoc(blob_url)
+    when "rib"                                  then analyze_rib(blob_url)
+    when "justificatif_domicile", "avis_impot"  then analyze_2ddoc(blob_url, nature)
     else raise ArgumentError, "OCRService: unknown nature '#{nature}'"
     end
   end
@@ -28,18 +28,31 @@ def self.analyze_rib(blob_url)
       .or { to_not_retryable_failure(it) }
   end
 
-  def self.analyze_2ddoc(blob_url)
+  def self.analyze_2ddoc(blob_url, nature)
     return not_configured('DOCUMENT_IA_URL') if document_ia_url.nil?
 
     url = document_ia_url + TWO_D_DOC_ENDPOINT
     headers = { 'X-API-KEY': ENV.fetch('DOCUMENT_IA_KEY') }
     body = { file_url: blob_url }
 
     API::Client.new.call(url:, headers:, method: :post, body:, timeout: 31)
-      .fmap { |ok| { data: ok.body, value_json: extract_2ddoc(ok.body) } }
+      .fmap { |ok| { data: ok.body, value_json: extract_2ddoc(ok.body, nature) } }
       .or { to_not_retryable_failure(it) }
   end
 
+  def self.extract_2ddoc(body, nature)
+    case nature
+    when "justificatif_domicile" then extract_justif_domicile(body)
+    when "avis_impot"            then extract_avis_impot(body)
+    end
+  end
+
+  def self.first_valid_2ddoc(body)
+    body
+      .dig(:data, :result, :barcodes)
+      &.find { it[:type] == '2D_DOC' && it[:is_valid] } # take the first valid 2ddoc
+  end
+
   TWODDOC_MAPPING = {
     beneficiary: 10, # Quality / Name / FirstName
     ligne_2: 20,
@@ -50,10 +63,8 @@ def self.analyze_2ddoc(blob_url)
     localite: 25,
   }
 
-  def self.extract_2ddoc(body)
-    doc_type, raw_issue_date, raw_data = body
-      .dig(:data, :result, :barcodes)
-      &.find { it[:type] == '2D_DOC' && it[:is_valid] } # take the first valid 2ddoc
+  def self.extract_justif_domicile(body)
+    doc_type, raw_issue_date, raw_data = first_valid_2ddoc(body)
       &.fetch_values(:doc_type, :issue_date, :raw_data)
 
     return nil if raw_data.nil? || !justif_domicile?(doc_type)
@@ -83,6 +94,39 @@ def self.extract_2ddoc(body)
 
   def self.justif_domicile?(doc_type) = doc_type.in?(['00', '01', '02'])
 
+  AVIS_IMPOT_DOC_TYPES = ['28']
+
+  def self.extract_avis_impot(body)
+    doc_type, raw_data = first_valid_2ddoc(body)&.fetch_values(:doc_type, :raw_data)
+
+    return nil if raw_data.nil? || !avis_imposition?(doc_type)
+
+    attr = {
+      two_ddoc: true,
+      revenu_fiscal_de_reference: raw_data[:"41"],
+      nombre_de_parts:            raw_data[:"43"]&.tr(',', '.'),
+      reference_avis:             raw_data[:"44"],
+      annee_des_revenus:          raw_data[:"45"],
+      declarant_1:                raw_data[:"46"],
+      declarant_1_numero_fiscal:  raw_data[:"47"],
+      declarant_2:                raw_data[:"48"],
+      declarant_2_numero_fiscal:  raw_data[:"49"],
+      date_mise_en_recouvrement:  raw_data[:"4A"]&.then { Date.strptime(it, '%d%m%Y') },
+      impot_revenu_net:           raw_data[:"4V"],
+      reste_a_payer:              raw_data[:"4W"],
+      retenue_a_la_source:        raw_data[:"4X"],
+    }
+
+    query = raw_data[:"4Y"]&.tr('/', ' ')
+    fetch_ban_address(query)
+      .fmap { attr.merge!(it.except(:geometry)) }
+
+    # force parsing to ensure compat
+    AvisImpot.new(attr).attributes.compact
+  end
+
+  def self.avis_imposition?(doc_type) = doc_type.in?(AVIS_IMPOT_DOC_TYPES)
+
   MIN_BAN_CONFIDENCE = 0.9
 
   # TODO: check if enough 2ddoc properly stode postal_code
diff --git a/config/i18n-tasks.yml b/config/i18n-tasks.yml
@@ -99,6 +99,7 @@ ignore_unused:
   - 'activerecord.attributes.*'
   - 'activemodel.attributes.map_filter.*'
   - 'activemodel.attributes.justificatif_domicile.*' # used in ocr_viewer_component
+  - 'activemodel.attributes.avis_impot.*' # used in ocr_viewer_component
   - 'activemodel.errors.models.*'
   - 'activerecord.errors.*'
   - 'errors.messages.blank'
diff --git a/config/locales/models/avis_impot/en.yml b/config/locales/models/avis_impot/en.yml
@@ -0,0 +1,13 @@
+---
+en:
+  activemodel:
+    attributes:
+      avis_impot:
+        declarant_1: Declarant 1
+        declarant_2: Declarant 2
+        reference_avis: Tax notice reference
+        annee_des_revenus: Income year
+        nombre_de_parts: Number of shares
+        revenu_fiscal_de_reference: Reference tax income
+        date_mise_en_recouvrement: Collection date
+        label: Address
diff --git a/config/locales/models/avis_impot/fr.yml b/config/locales/models/avis_impot/fr.yml
@@ -0,0 +1,13 @@
+---
+fr:
+  activemodel:
+    attributes:
+      avis_impot:
+        declarant_1: Déclarant 1
+        declarant_2: Déclarant 2
+        reference_avis: Référence de l’avis
+        annee_des_revenus: Année des revenus
+        nombre_de_parts: Nombre de parts
+        revenu_fiscal_de_reference: Revenu fiscal de référence
+        date_mise_en_recouvrement: Date de mise en recouvrement
+        label: Adresse
diff --git a/config/locales/models/type_de_champ/en.yml b/config/locales/models/type_de_champ/en.yml
@@ -83,6 +83,7 @@ en:
           titre_identite: "Identity document"
           rib: "Bank details (RIB)"
           justificatif_domicile: "Proof of address"
+          avis_impot: "Tax notice"
     errors:
       type_de_champ:
         attributes:
diff --git a/config/locales/models/type_de_champ/fr.yml b/config/locales/models/type_de_champ/fr.yml
@@ -86,6 +86,7 @@ fr:
           titre_identite: "Titre d’identité"
           rib: "Relevé d’identité bancaire (RIB)"
           justificatif_domicile: "Justificatif de domicile"
+          avis_impot: "Avis d’impôt"
     errors:
       type_de_champ:
         attributes:
diff --git a/spec/components/input_status_message_component_spec.rb b/spec/components/input_status_message_component_spec.rb
@@ -187,6 +187,38 @@
       end
     end
 
+    context 'with piece_justificative champs (avis impot)' do
+      let(:types_de_champ_public) { [{ type: :piece_justificative, nature: 'avis_impot' }] }
+      let(:state) { :idle }
+      let(:value_json) { {} }
+
+      before do
+        allow(champ).to receive(:idle?).and_return((state == :idle))
+        allow(champ).to receive(:pending?).and_return((state == :pending))
+        allow(champ).to receive(:fetched?).and_return((state == :fetched))
+        allow(champ).to receive(:external_error?).and_return((state == :external_error))
+        allow(champ).to receive(:value_json).and_return(value_json)
+      end
+
+      context "when the 2ddoc fields are present" do
+        let(:state) { :fetched }
+        let(:value_json) { { 'two_ddoc' => true, 'declarant_1' => 'MICHEL JEAN', 'reference_avis' => '2538A22409999', 'annee_des_revenus' => 2024 } }
+
+        it "renders the valid message with the declarant" do
+          expect(subject).to have_css(".fr-message--valid", text: 'MICHEL JEAN')
+        end
+      end
+
+      context "when the document is not a 2ddoc" do
+        let(:state) { :fetched }
+        let(:value_json) { { 'two_ddoc' => false } }
+
+        it "renders the warning message" do
+          expect(subject).to have_css(".fr-message--warning")
+        end
+      end
+    end
+
     context 'with siret champs' do
       let(:types_de_champ_public) { [{ type: :siret }] }
       let(:errors_on_attribute) { false }
diff --git a/spec/components/instructeurs/ocr_viewer_component_spec.rb b/spec/components/instructeurs/ocr_viewer_component_spec.rb
@@ -96,4 +96,29 @@
       end
     end
   end
+
+  describe 'rendering with AvisImpot' do
+    subject { render_inline(component) }
+
+    let(:doc) do
+      AvisImpot.new(
+        declarant_1: 'MICHEL JEAN',
+        reference_avis: '2538A22409999',
+        annee_des_revenus: 2024,
+        revenu_fiscal_de_reference: 54321,
+        nombre_de_parts: 2.5,
+        date_mise_en_recouvrement: Date.new(2025, 7, 31),
+        label: '123 rue des Piétons 38000 Grenoble',
+        two_ddoc: true
+      )
+    end
+
+    it 'renders avis impot data' do
+      expect(subject).to have_css('.champ-content', text: 'MICHEL JEAN')
+      expect(subject).to have_css('.champ-content', text: '2538A22409999')
+      expect(subject).to have_css('.champ-content', text: '54321')
+      expect(subject).to have_css('.champ-content', text: I18n.l(Date.new(2025, 7, 31), format: :short))
+      expect(subject).to have_css('acronym', text: '2D-Doc')
+    end
+  end
 end
diff --git a/spec/fixtures/files/doc_ia/avis_impot.json b/spec/fixtures/files/doc_ia/avis_impot.json
diff --git a/spec/models/champs/piece_justificative_champ_spec.rb b/spec/models/champs/piece_justificative_champ_spec.rb
diff --git a/spec/models/types_de_champ/piece_justificative_type_de_champ_spec.rb b/spec/models/types_de_champ/piece_justificative_type_de_champ_spec.rb
diff --git a/spec/services/ocr_service_spec.rb b/spec/services/ocr_service_spec.rb

Original file line number	Diff line number	Diff line change
`@@ -14,7 +14,7 @@ def view_as`
`14`	`14`	`end`
`15`	`15`
`16`	`16`	`def max`
`17`		`- if @champ.rib? \|\| @champ.titre_identite? \|\| @champ.justificatif_domicile?`
	`17`	`+ if @champ.rib? \|\| @champ.titre_identite? \|\| @champ.justificatif_domicile? \|\| @champ.avis_impot?`
`18`	`18`	`1`
`19`	`19`	`elsif [true, nil].include?(@champ.procedure&.piece_justificative_multiple?)`
`20`	`20`	`Attachment::FileFieldComponent::DEFAULT_MAX_ATTACHMENTS`
Original file line number	Diff line number	Diff line change
`@@ -108,7 +108,7 @@ class TypeDeChamp < ApplicationRecord`
`108`	`108`	`pre_rempli: 'pre_rempli',`
`109`	`109`	`}`
`110`	`110`
`111`		`- enum :nature, %w[non_specifie titre_identite rib justificatif_domicile].index_by(&:itself)`
	`111`	`+ enum :nature, %w[non_specifie titre_identite rib justificatif_domicile avis_impot].index_by(&:itself)`
`112`	`112`
`113`	`113`	`SIMPLE_ROUTABLE_TYPES = [`
`114`	`114`	`type_champs.fetch(:drop_down_list),`