Fixing IVA tax codes for individuals and foreign business

.github/workflows/test.yaml

@@ -9,7 +9,7 @@ jobs:
       - name: Set up Go
         uses: actions/setup-go@v1
         with:
-          go-version: "1.20.4"
+          go-version: "1.21.5"
         id: go
 
       - name: Check out code

address.go

@@ -1,9 +1,14 @@
 package fatturapa
 
 import (
+	"github.com/invopop/gobl/l10n"
 	"github.com/invopop/gobl/org"
 )
 
+const (
+	foreignCAP = "00000"
+)
+
 // address from IndirizzoType
 type address struct {
 	Indirizzo    string // Street
@@ -15,14 +20,19 @@ type address struct {
 }
 
 func newAddress(addr *org.Address) *address {
-	return &address{
+	ad := &address{
 		Indirizzo:    addressStreet(addr),
 		NumeroCivico: addr.Number,
-		CAP:          addr.Code,
 		Comune:       addr.Locality,
 		Provincia:    addr.Region,
 		Nazione:      addr.Country.String(),
 	}
+	if addr.Country == l10n.IT {
+		ad.CAP = addr.Code
+	} else {
+		ad.CAP = foreignCAP
+	}
+	return ad
 }
 
 func addressStreet(address *org.Address) string {

go.mod

@@ -1,9 +1,9 @@
 module github.com/invopop/gobl.fatturapa
 
-go 1.19
+go 1.20
 
 require (
-	github.com/invopop/gobl v0.67.0
+	github.com/invopop/gobl v0.67.3
 	github.com/invopop/xmldsig v0.8.0
 	github.com/magefile/mage v1.14.0
 	github.com/spf13/cobra v1.7.0

go.sum

@@ -21,8 +21,8 @@ github.com/google/uuid v1.3.0 h1:t6JiXgmwXMjEs8VusXIJk2BXHsn+wx8BZdTaoZ5fu7I=
 github.com/google/uuid v1.3.0/go.mod h1:TIyPZe4MgqvfeYDBFedMoGGpEw/LqOeaOT+nhxU+yHo=
 github.com/inconshreveable/mousetrap v1.1.0 h1:wN+x4NVGpMsO7ErUn/mUI3vEoE6Jt13X2s0bqwp9tc8=
 github.com/inconshreveable/mousetrap v1.1.0/go.mod h1:vpF70FUmC8bwa3OWnCshd2FqLfsEA9PFc4w1p2J65bw=
-github.com/invopop/gobl v0.67.0 h1:9c28iBunAWYUILIMGkx1zFH/cC5srH5wp9pAb4223MA=
-github.com/invopop/gobl v0.67.0/go.mod h1:Jau+ajdfUCBPVH9VMor6aeYq3S9o7HuSNm07QxxxomE=
+github.com/invopop/gobl v0.67.3 h1:My3e65q+ERZVBEtksjV3nMs5nw+wlOohe8Jptf6vKwA=
+github.com/invopop/gobl v0.67.3/go.mod h1:Jau+ajdfUCBPVH9VMor6aeYq3S9o7HuSNm07QxxxomE=
 github.com/invopop/jsonschema v0.12.0 h1:6ovsNSuvn9wEQVOyc72aycBMVQFKz7cPdMJn10CvzRI=
 github.com/invopop/jsonschema v0.12.0/go.mod h1:ffZ5Km5SWWRAIN6wbDXItl95euhFz2uON45H2qjYt+0=
 github.com/invopop/validation v0.3.0 h1:o260kbjXzoBO/ypXDSSrCLL7SxEFUXBsX09YTE9AxZw=

items.go

@@ -4,7 +4,6 @@ import (
 	"strconv"
 
 	"github.com/invopop/gobl/bill"
-	"github.com/invopop/gobl/cbc"
 	"github.com/invopop/gobl/i18n"
 	"github.com/invopop/gobl/regimes/it"
 	"github.com/invopop/gobl/tax"
@@ -119,9 +118,9 @@ func extractLinePriceAdjustments(line *bill.Line) []*scontoMaggiorazione {
 func findRiferimentoNormativo(rateTotal *tax.RateTotal) string {
 	def := regime.ExtensionDef(it.ExtKeySDINature)
 
-	nature := rateTotal.Ext[it.ExtKeySDINature]
+	nature := rateTotal.Ext[it.ExtKeySDINature].Code()
 	for _, c := range def.Codes {
-		if c.Code == cbc.Code(nature) {
+		if c.Code == nature {
 			return c.Name[i18n.IT]
 		}
 	}

parties.go

@@ -8,9 +8,9 @@ import (
 )
 
 const (
-	statoLiquidazioneDefault   = "LN"
-	euCitizenTaxCodeDefault    = "0000000"
-	nonEUCitizenTaxCodeDefault = "99999999999"
+	statoLiquidazioneDefault    = "LN"
+	nonITCitizenTaxCodeDefault  = "0000000"
+	nonEUBusinessTaxCodeDefault = "OO99999999999"
 )
 
 type supplier struct {
@@ -111,10 +111,8 @@ func newCessionarioCommittente(c *org.Party) *customer {
 	if c.TaxID != nil {
 		if isCodiceFiscale(c.TaxID) {
 			da.CodiceFiscale = c.TaxID.Code.String()
-		} else if isEUCountry(c.TaxID.Country) {
-			da.IdFiscaleIVA = customerFiscaleIVA(c.TaxID, euCitizenTaxCodeDefault)
 		} else {
-			da.IdFiscaleIVA = customerFiscaleIVA(c.TaxID, nonEUCitizenTaxCodeDefault)
+			da.IdFiscaleIVA = customerFiscaleIVA(c.TaxID)
 		}
 	}
 
@@ -153,11 +151,17 @@ func newContatti(party *org.Party) *contatti {
 	return c
 }
 
-func customerFiscaleIVA(id *tax.Identity, fallBack string) *taxID {
+func customerFiscaleIVA(id *tax.Identity) *taxID {
 	idCodice := id.Code.String()
 
 	if idCodice == "" {
-		idCodice = fallBack
+		// Assume private individual
+		idCodice = nonITCitizenTaxCodeDefault
+	} else {
+		// Must be a company with a local tax ID
+		if !isEUCountry(id.Country) {
+			idCodice = nonEUBusinessTaxCodeDefault
+		}
 	}
 
 	return &taxID{

parties_test.go

@@ -116,7 +116,7 @@ func TestPartiesCustomer(t *testing.T) {
 		assert.Equal(t, "0000000", c.DatiAnagrafici.IdFiscaleIVA.IdCodice)
 	})
 
-	t.Run("should contain customer info for non-EU citizen with Tax ID given", func(t *testing.T) {
+	t.Run("should replace customer ID info for non-EU citizen with Tax ID given", func(t *testing.T) {
 		env := test.LoadTestFile("invoice-simple.json")
 		test.ModifyInvoice(env, func(inv *bill.Invoice) {
 			inv.Customer.TaxID.Code = "09823876432"
@@ -129,7 +129,7 @@ func TestPartiesCustomer(t *testing.T) {
 		c := doc.FatturaElettronicaHeader.CessionarioCommittente
 
 		assert.Equal(t, "GB", c.DatiAnagrafici.IdFiscaleIVA.IdPaese)
-		assert.Equal(t, "09823876432", c.DatiAnagrafici.IdFiscaleIVA.IdCodice)
+		assert.Equal(t, "OO99999999999", c.DatiAnagrafici.IdFiscaleIVA.IdCodice)
 	})
 
 	t.Run("should contain customer info for non-EU citizen with no Tax ID given", func(t *testing.T) {
@@ -145,7 +145,7 @@ func TestPartiesCustomer(t *testing.T) {
 		c := doc.FatturaElettronicaHeader.CessionarioCommittente
 
 		assert.Equal(t, "JP", c.DatiAnagrafici.IdFiscaleIVA.IdPaese)
-		assert.Equal(t, "99999999999", c.DatiAnagrafici.IdFiscaleIVA.IdCodice)
+		assert.Equal(t, "0000000", c.DatiAnagrafici.IdFiscaleIVA.IdCodice)
 	})
 
 	t.Run("should not fail if missing key data", func(t *testing.T) {

test/data/invoice-hotel-private.json

@@ -0,0 +1,141 @@
+{
+  "$schema": "https://gobl.org/draft-0/envelope",
+  "head": {
+    "uuid": "679a2f25-7483-11ec-9722-7ea2cb436ff6",
+    "dig": {
+      "alg": "sha256",
+      "val": "AAAA"
+    }
+  },
+  "doc": {
+    "$schema": "https://gobl.org/draft-0/bill/invoice",
+    "type": "standard",
+    "series": "SAMPLE",
+    "code": "003",
+    "issue_date": "2023-05-21",
+    "currency": "EUR",
+    "tax": {
+      "prices_include": "VAT"
+    },
+    "supplier": {
+      "name": "Hotel California",
+      "tax_id": {
+        "country": "IT",
+        "code": "12345678903"
+      },
+      "addresses": [
+        {
+          "num": "102",
+          "street": "Via California",
+          "locality": "Palermo",
+          "region": "PA",
+          "code": "33213",
+          "country": "IT"
+        }
+      ],
+      "registration": {
+        "currency": "EUR",
+        "office": "RM",
+        "entry": "123456"
+      }
+    },
+    "customer": {
+      "name": "Random Person",
+      "tax_id": {
+        "country": "GB"
+      },
+      "addresses": [
+        {
+          "num": "23",
+          "street": "Main Street",
+          "locality": "London",
+          "code": "W1 A2",
+          "country": "GB"
+        }
+      ]
+    },
+    "lines": [
+      {
+        "i": 1,
+        "quantity": "1",
+        "item": {
+          "name": "Tassa di Soggiorno",
+          "price": "1.00"
+        },
+        "sum": "1.00",
+        "taxes": [
+          {
+            "cat": "VAT",
+            "rate": "exempt",
+            "ext": {
+              "it-sdi-nature": "N1"
+            }
+          }
+        ],
+        "total": "1.00"
+      },
+      {
+        "i": 2,
+        "quantity": "1",
+        "item": {
+          "name": "Camera Matrimoniale",
+          "price": "125.00"
+        },
+        "sum": "125.00",
+        "taxes": [
+          {
+            "cat": "VAT",
+            "rate": "intermediate",
+            "percent": "10.0%"
+          }
+        ],
+        "total": "125.00"
+      }
+    ],
+    "payment": {
+      "advances": [
+        {
+          "date": "2023-05-01",
+          "key": "card",
+          "desc": "deposit",
+          "amount": "29.00"
+        }
+      ]
+    },
+    "totals": {
+      "sum": "126.00",
+      "tax_included": "11.36",
+      "total": "114.64",
+      "taxes": {
+        "categories": [
+          {
+            "code": "VAT",
+            "rates": [
+              {
+                "key": "exempt",
+                "ext": {
+                  "it-sdi-nature": "N1"
+                },
+                "base": "1.00",
+                "amount": "0.00"
+              },
+              {
+                "key": "intermediate",
+                "base": "113.6364",
+                "percent": "10.0%",
+                "amount": "11.3636"
+              }
+            ],
+            "amount": "11.3636"
+          }
+        ],
+        "sum": "11.3636"
+      },
+      "tax": "11.36",
+      "total_with_tax": "126.00",
+      "payable": "126.00",
+      "advance": "29.00",
+      "due": "97.00"
+    }
+  }
+}