Route es-tbai-exemption=S2 to Sujeta/NoExenta. Part of APP-516

convert/breakdown.go

@@ -89,7 +89,6 @@ type DetalleNoSujeta struct {
 
 type taxInfo struct {
 	simplifiedRegime bool
-	reverseCharge    bool
 	customerRates    bool
 }
 
@@ -145,7 +144,7 @@ func newDesgloseFactura(taxInfo taxInfo, rates []*tax.RateTotal) *DesgloseFactur
 			})
 		} else {
 			dne := df.Sujeta.NoExenta.appendDetalle(&DetalleNoExenta{
-				TipoNoExenta: taxInfo.nonExemptedType(),
+				TipoNoExenta: nonExemptedType(rate),
 				DesgloseIVA:  &DesgloseIVA{},
 			})
 
@@ -219,9 +218,13 @@ func (di *DesgloseIVA) appendDetalle(d *DetalleIVA) *DetalleIVA {
 }
 
 func newDetalleIVA(taxInfo taxInfo, rate *tax.RateTotal) *DetalleIVA {
+	percent := num.PercentageZero
+	if rate.Percent != nil {
+		percent = *rate.Percent
+	}
 	diva := &DetalleIVA{
 		BaseImponible:  rate.Base.Rescale(2).String(),
-		TipoImpositivo: formatPercent(*rate.Percent),
+		TipoImpositivo: formatPercent(percent),
 		CuotaImpuesto:  rate.Amount.Rescale(2).String(),
 	}
 
@@ -249,21 +252,27 @@ func formatPercent(percent num.Percentage) string {
 func newTaxInfo(gobl *bill.Invoice) taxInfo {
 	return taxInfo{
 		simplifiedRegime: gobl.HasTags(es.TagSimplifiedScheme),
-		reverseCharge:    gobl.HasTags(tax.TagReverseCharge),
 		customerRates:    gobl.HasTags(tax.TagCustomerRates),
 	}
 }
 
-func (t taxInfo) nonExemptedType() string {
-	if t.reverseCharge {
+// notSubjectExemptionCodes lists the es-tbai-exemption codes that map to
+// DetalleNoSujeta/Causa.
+var notSubjectExemptionCodes = []cbc.Code{"OT", "RL", "VT", "IE"}
+
+// reverseChargeExemptionCodes lists the es-tbai-exemption codes that map to
+// DetalleNoExenta/TipoNoExenta = S2.
+var reverseChargeExemptionCodes = []cbc.Code{"S2"}
+
+// nonExemptedType returns the TBAI TipoNoExenta value for a subject,
+// non-exempt tax rate.
+func nonExemptedType(r *tax.RateTotal) string {
+	if r.Ext.Get(tbai.ExtKeyExempt).In(reverseChargeExemptionCodes...) {
 		return "S2"
 	}
-
 	return "S1"
 }
 
-var notSubjectExemptionCodes = []cbc.Code{"OT", "RL"}
-
 func (t taxInfo) isNoSujeta(r *tax.RateTotal) bool {
 	if t.customerRates {
 		return true
@@ -279,5 +288,8 @@ func (t taxInfo) causaNoSujeta(r *tax.RateTotal) string {
 }
 
 func (taxInfo) isExenta(r *tax.RateTotal) bool {
-	return r.Percent == nil && !r.Ext.Get(tbai.ExtKeyExempt).In(notSubjectExemptionCodes...)
+	code := r.Ext.Get(tbai.ExtKeyExempt)
+	return r.Percent == nil &&
+		!code.In(notSubjectExemptionCodes...) &&
+		!code.In(reverseChargeExemptionCodes...)
 }

convert/breakdown_test.go

@@ -449,22 +449,89 @@ func TestDesgloseConversion(t *testing.T) {
 		assert.Equal(t, "S", desgloseIVA.DetalleIVA[0].OperacionEnRecargoDeEquivalenciaORegimenSimplificado)
 	})
 
-	t.Run("should mark tax details if there is reverse charge", func(t *testing.T) {
+	t.Run("should route es-tbai-exemption=S2 to Sujeta.NoExenta with TipoNoExenta=S2", func(t *testing.T) {
 		goblInvoice := invoiceFromCountry("ES")
-		goblInvoice.SetTags(tax.TagReverseCharge)
 		goblInvoice.Lines = []*bill.Line{{
 			Index:    1,
 			Quantity: num.MakeAmount(100, 0),
 			Item:     &org.Item{Name: "A", Price: num.NewAmount(10, 0)},
-			Taxes:    tax.Set{&tax.Combo{Category: tax.CategoryVAT, Rate: "standard"}},
+			Taxes: tax.Set{
+				&tax.Combo{
+					Category: tax.CategoryVAT,
+					Key:      tax.KeyReverseCharge,
+				},
+			},
+		}}
+		_ = goblInvoice.Calculate()
+
+		invoice, _ := convert.NewTicketBAI(goblInvoice, ts, role, convert.ZoneBI)
+
+		desglose := invoice.Factura.TipoDesglose.DesgloseFactura
+		require.NotNil(t, desglose.Sujeta)
+		require.NotNil(t, desglose.Sujeta.NoExenta)
+		require.Len(t, desglose.Sujeta.NoExenta.DetalleNoExenta, 1)
+		detalle := desglose.Sujeta.NoExenta.DetalleNoExenta[0]
+		assert.Equal(t, "S2", detalle.TipoNoExenta)
+		require.Len(t, detalle.DesgloseIVA.DetalleIVA, 1)
+		diva := detalle.DesgloseIVA.DetalleIVA[0]
+		assert.Equal(t, "1000.00", diva.BaseImponible)
+		assert.Equal(t, "0.00", diva.TipoImpositivo)
+		assert.Equal(t, "0.00", diva.CuotaImpuesto)
+		assert.Nil(t, desglose.Sujeta.Exenta, "S2 must not appear under Sujeta.Exenta")
+		assert.Nil(t, desglose.NoSujeta, "S2 must not appear under NoSujeta")
+	})
+
+	t.Run("should route es-tbai-exemption=S2 set via extension only to Sujeta.NoExenta", func(t *testing.T) {
+		goblInvoice := invoiceFromCountry("ES")
+		goblInvoice.Lines = []*bill.Line{{
+			Index:    1,
+			Quantity: num.MakeAmount(100, 0),
+			Item:     &org.Item{Name: "A", Price: num.NewAmount(10, 0)},
+			Taxes: tax.Set{
+				&tax.Combo{
+					Category: tax.CategoryVAT,
+					Ext:      tax.MakeExtensions().Set(tbai.ExtKeyExempt, "S2"),
+				},
+			},
 		}}
 		_ = goblInvoice.Calculate()
 
 		invoice, _ := convert.NewTicketBAI(goblInvoice, ts, role, convert.ZoneBI)
 
 		desglose := invoice.Factura.TipoDesglose.DesgloseFactura
+		require.NotNil(t, desglose.Sujeta)
+		require.NotNil(t, desglose.Sujeta.NoExenta)
 		assert.Equal(t, "S2", desglose.Sujeta.NoExenta.DetalleNoExenta[0].TipoNoExenta)
 	})
+
+	t.Run("should route es-tbai-exemption=VT and IE to NoSujeta", func(t *testing.T) {
+		for _, code := range []cbc.Code{"VT", "IE"} {
+			t.Run(string(code), func(t *testing.T) {
+				goblInvoice := invoiceFromCountry("ES")
+				goblInvoice.Lines = []*bill.Line{{
+					Index:    1,
+					Quantity: num.MakeAmount(100, 0),
+					Item:     &org.Item{Name: "A", Price: num.NewAmount(10, 0)},
+					Taxes: tax.Set{
+						&tax.Combo{
+							Category: tax.CategoryVAT,
+							Key:      tax.KeyOutsideScope,
+							Ext:      tax.MakeExtensions().Set(tbai.ExtKeyExempt, code),
+						},
+					},
+				}}
+				_ = goblInvoice.Calculate()
+
+				invoice, _ := convert.NewTicketBAI(goblInvoice, ts, role, convert.ZoneBI)
+
+				desglose := invoice.Factura.TipoDesglose.DesgloseFactura
+				require.NotNil(t, desglose.NoSujeta)
+				require.Len(t, desglose.NoSujeta.DetalleNoSujeta, 1)
+				assert.Equal(t, string(code), desglose.NoSujeta.DetalleNoSujeta[0].Causa)
+				assert.Nil(t, desglose.Sujeta, "%s must not appear under Sujeta", code)
+			})
+		}
+	})
 }
 
 func invoiceFromCountry(countryCode l10n.TaxCountryCode) *bill.Invoice {

document.go

@@ -27,6 +27,9 @@ func (c *Client) Convert(env *gobl.Envelope) (*convert.TicketBAI, error) {
 	if inv.Supplier.TaxID.Country != l10n.ES.Tax() {
 		return nil, ErrValidation.withMessage("only spanish invoices are supported")
 	}
+	if !tbai.V1.In(inv.GetAddons()...) {
+		return nil, ErrValidation.withMessage("invoice must declare the %s addon", tbai.V1)
+	}
 	if inv.Totals == nil || inv.Totals.Taxes == nil {
 		return nil, ErrValidation.withMessage("missing taxes")
 	}

test/data/invoice-es-es-reverse-charge.json

@@ -0,0 +1,116 @@
+{
+	"$schema": "https://gobl.org/draft-0/envelope",
+	"head": {
+		"uuid": "0192237d-49c2-79a7-8249-4280119d8adf",
+		"dig": {
+			"alg": "sha256",
+			"val": "e26cf550a130cf4220ae9a86da1c49fbc326851767131b4b63cc8e22d62c7f23"
+		}
+	},
+	"doc": {
+		"$schema": "https://gobl.org/draft-0/bill/invoice",
+		"$regime": "ES",
+		"$addons": [
+			"es-tbai-v1"
+		],
+		"uuid": "3b445a46-a0ac-11ee-a4ee-e6a7901137ee",
+		"type": "standard",
+		"series": "RC",
+		"code": "0001",
+		"issue_date": "2022-02-01",
+		"currency": "EUR",
+		"tax": {
+			"ext": {
+				"es-tbai-region": "BI"
+			}
+		},
+		"supplier": {
+			"name": "ZIURTAPEN ZERBITZU ENPRESA-EMPRESA CERTIFICACION Y SERVICIOS IZENPE SA",
+			"tax_id": {
+				"country": "ES",
+				"code": "S7836107H"
+			},
+			"addresses": [
+				{
+					"num": "42",
+					"street": "San Frantzisko",
+					"locality": "Bilbo",
+					"region": "Bizkaia",
+					"code": "48003",
+					"country": "ES"
+				}
+			],
+			"emails": [
+				{
+					"addr": "billing@example.com"
+				}
+			]
+		},
+		"customer": {
+			"name": "Sample Customer",
+			"tax_id": {
+				"country": "ES",
+				"code": "54387763P"
+			}
+		},
+		"lines": [
+			{
+				"i": 1,
+				"quantity": "20",
+				"item": {
+					"name": "Construction services subject to reverse charge",
+					"price": "90.00",
+					"unit": "h",
+					"ext": {
+						"es-tbai-product": "services"
+					}
+				},
+				"sum": "1800.00",
+				"taxes": [
+					{
+						"cat": "VAT",
+						"key": "reverse-charge",
+						"ext": {
+							"es-tbai-exemption": "S2",
+							"es-tbai-product": "services"
+						}
+					}
+				],
+				"total": "1800.00"
+			}
+		],
+		"totals": {
+			"sum": "1800.00",
+			"total": "1800.00",
+			"taxes": {
+				"categories": [
+					{
+						"code": "VAT",
+						"rates": [
+							{
+								"key": "reverse-charge",
+								"ext": {
+									"es-tbai-exemption": "S2",
+									"es-tbai-product": "services"
+								},
+								"base": "1800.00",
+								"amount": "0.00"
+							}
+						],
+						"amount": "0.00"
+					}
+				],
+				"sum": "0.00"
+			},
+			"tax": "0.00",
+			"total_with_tax": "1800.00",
+			"payable": "1800.00"
+		},
+		"notes": [
+			{
+				"key": "general",
+				"text": "Reverse-charge construction services (Art. 84.1.2.f LIVA)."
+			}
+		]
+	}
+}