Merge pull request #221 from invopop/add-ca-n-de

Add CA and DE tax regimes

regimes/ca/README.md

@@ -0,0 +1,3 @@
+# 🇨🇦 GOBL Canada Tax Regime
+
+Example Canada GOBL files can be found in the [`examples`](./examples) (YAML uncalculated documents) and [`examples/out`](./examples/out) (JSON calculated envelopes) subdirectories.

regimes/ca/ca.go

@@ -0,0 +1,129 @@
+// Package ca provides models for dealing with Canada.
+package ca
+
+import (
+	"github.com/invopop/gobl/bill"
+	"github.com/invopop/gobl/cal"
+	"github.com/invopop/gobl/cbc"
+	"github.com/invopop/gobl/currency"
+	"github.com/invopop/gobl/i18n"
+	"github.com/invopop/gobl/l10n"
+	"github.com/invopop/gobl/num"
+	"github.com/invopop/gobl/tax"
+)
+
+func init() {
+	tax.RegisterRegime(New())
+}
+
+// Tax categories specific for Canada.
+const (
+	TaxCategoryHST cbc.Code = "HST"
+	TaxCategoryPST cbc.Code = "PST"
+)
+
+// New provides the tax region definition
+func New() *tax.Regime {
+	return &tax.Regime{
+		Country:  l10n.CA,
+		Currency: currency.CAD,
+		Name: i18n.String{
+			i18n.EN: "Canada",
+		},
+		TimeZone:  "America/Toronto", // Toronto
+		Validator: Validate,
+		Categories: []*tax.Category{
+			//
+			// General Sales Tax (GST)
+			//
+			{
+				Code: tax.CategoryGST,
+				Name: i18n.String{
+					i18n.EN: "GST",
+				},
+				Title: i18n.String{
+					i18n.EN: "General Sales Tax",
+				},
+				Sources: []*tax.Source{
+					{
+						Title: i18n.String{
+							i18n.EN: "GST/HST provincial rates table",
+						},
+						URL: "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
+					},
+				},
+				Retained: false,
+				Rates: []*tax.Rate{
+					{
+						Key: tax.RateZero,
+						Name: i18n.String{
+							i18n.EN: "Zero Rate",
+						},
+						Description: i18n.String{
+							i18n.EN: "Some supplies are zero-rated under the GST, mainly: basic groceries, agricultural products, farm livestock, most fishery products such, prescription drugs and drug-dispensing services, certain medical devices, feminine hygiene products, exports, many transportation services where the origin or destination is outside Canada",
+						},
+						Values: []*tax.RateValue{
+							{
+								Percent: num.MakePercentage(0, 3),
+							},
+						},
+					},
+					{
+						Key: tax.RateStandard,
+						Name: i18n.String{
+							i18n.EN: "Standard rate",
+						},
+						Description: i18n.String{
+							i18n.EN: "For the majority of sales of goods and services: it applies to all products or services for which no other rate is expressly provided.",
+						},
+
+						Values: []*tax.RateValue{
+							{
+								Since:   cal.NewDate(2022, 1, 1),
+								Percent: num.MakePercentage(5, 2),
+							},
+						},
+					},
+				},
+			},
+			//
+			// Harmonized Sales Tax (HST)
+			//
+			{
+				Code: TaxCategoryHST,
+				Name: i18n.String{
+					i18n.EN: "HST",
+				},
+				Title: i18n.String{
+					i18n.EN: "Harmonized Sales Tax",
+				},
+				// TODO: determine local rates
+				Rates: []*tax.Rate{},
+			},
+
+			//
+			// Provincial Sales Tax (PST)
+			//
+			{
+				Code: TaxCategoryPST,
+				Name: i18n.String{
+					i18n.EN: "PST",
+				},
+				Title: i18n.String{
+					i18n.EN: "Provincial Sales Tax",
+				},
+				// TODO: determine local rates
+				Rates: []*tax.Rate{},
+			},
+		},
+	}
+}
+
+// Validate checks the document type and determines if it can be validated.
+func Validate(doc interface{}) error {
+	switch obj := doc.(type) {
+	case *bill.Invoice:
+		return validateInvoice(obj)
+	}
+	return nil
+}

regimes/ca/examples/invoice-ca-ca.yaml

@@ -0,0 +1,37 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+currency: "CAD"
+issue_date: "2023-04-21"
+series: "SAMPLE"
+code: "001"
+
+supplier:
+  tax_id:
+    country: "CA"
+  name: "Provide One Inc."
+  emails:
+    - addr: "[email protected]"
+  addresses:
+    - num: "151"
+      street: "O'Connor Street"
+      locality: "Ottawa"
+      region: "ON"
+      code: "K2P 2L8"
+      country: "CA"
+
+customer:
+  name: "Sample Consumer"
+  emails:
+    - addr: "[email protected]"
+
+lines:
+  - quantity: 20
+    item:
+      name: "Development services"
+      price: "90.00"
+      unit: "h"
+    discounts:
+      - percent: "10%"
+        reason: "Special discount"
+    taxes:
+      - cat: GST
+        percent: "8.5%"

regimes/ca/examples/out/invoice-ca-ca.json

@@ -0,0 +1,97 @@
+{
+	"$schema": "https://gobl.org/draft-0/envelope",
+	"head": {
+		"uuid": "8a51fd30-2a27-11ee-be56-0242ac120002",
+		"dig": {
+			"alg": "sha256",
+			"val": "3d1cd0dd9fb113e244bddbdb7cefdb8be5c1a9ab3d60928cc225303cc1a2326b"
+		},
+		"draft": true
+	},
+	"doc": {
+		"$schema": "https://gobl.org/draft-0/bill/invoice",
+		"type": "standard",
+		"series": "SAMPLE",
+		"code": "001",
+		"issue_date": "2023-04-21",
+		"currency": "CAD",
+		"supplier": {
+			"name": "Provide One Inc.",
+			"tax_id": {
+				"country": "CA"
+			},
+			"addresses": [
+				{
+					"num": "151",
+					"street": "O'Connor Street",
+					"locality": "Ottawa",
+					"region": "ON",
+					"code": "K2P 2L8",
+					"country": "CA"
+				}
+			],
+			"emails": [
+				{
+					"addr": "[email protected]"
+				}
+			]
+		},
+		"customer": {
+			"name": "Sample Consumer",
+			"emails": [
+				{
+					"addr": "[email protected]"
+				}
+			]
+		},
+		"lines": [
+			{
+				"i": 1,
+				"quantity": "20",
+				"item": {
+					"name": "Development services",
+					"price": "90.00",
+					"unit": "h"
+				},
+				"sum": "1800.00",
+				"discounts": [
+					{
+						"percent": "10%",
+						"amount": "180.00",
+						"reason": "Special discount"
+					}
+				],
+				"taxes": [
+					{
+						"cat": "GST",
+						"percent": "8.5%"
+					}
+				],
+				"total": "1620.00"
+			}
+		],
+		"totals": {
+			"sum": "1620.00",
+			"total": "1620.00",
+			"taxes": {
+				"categories": [
+					{
+						"code": "GST",
+						"rates": [
+							{
+								"base": "1620.00",
+								"percent": "8.5%",
+								"amount": "137.70"
+							}
+						],
+						"amount": "137.70"
+					}
+				],
+				"sum": "137.70"
+			},
+			"tax": "137.70",
+			"total_with_tax": "1757.70",
+			"payable": "1757.70"
+		}
+	}
+}

regimes/ca/invoice_validator.go

@@ -0,0 +1,27 @@
+package ca
+
+import (
+	"github.com/invopop/gobl/bill"
+	"github.com/invopop/gobl/currency"
+	"github.com/invopop/validation"
+)
+
+// invoiceValidator adds validation checks to invoices which are relevant
+// for the region.
+type invoiceValidator struct {
+	inv *bill.Invoice
+}
+
+func validateInvoice(inv *bill.Invoice) error {
+	v := &invoiceValidator{inv: inv}
+	return v.validate()
+}
+
+func (v *invoiceValidator) validate() error {
+	inv := v.inv
+	return validation.ValidateStruct(inv,
+		validation.Field(&inv.Currency, validation.In(currency.CAD)),
+		validation.Field(&inv.Supplier, validation.Required),
+		validation.Field(&inv.Customer),
+	)
+}

regimes/common/invoice_tags.go

@@ -14,11 +14,13 @@ var invoiceTags = []*tax.KeyDefinition{
 			i18n.EN: "Simplified Invoice",
 			i18n.ES: "Factura Simplificada",
 			i18n.IT: "Fattura Semplificata",
+			i18n.DE: "Vereinfachte Rechnung",
 		},
 		Desc: i18n.String{
 			i18n.EN: "Used for B2C transactions when the client details are not available, check with local authorities for limits.",
 			i18n.ES: "Usado para transacciones B2C cuando los detalles del cliente no están disponibles, consulte con las autoridades locales para los límites.",
 			i18n.IT: "Utilizzato per le transazioni B2C quando i dettagli del cliente non sono disponibili, controllare con le autorità locali per i limiti.",
+			i18n.DE: "Wird für B2C-Transaktionen verwendet, wenn die Kundendaten nicht verfügbar sind. Bitte wenden Sie sich an die örtlichen Behörden, um die Grenzwerte zu ermitteln.",
 		},
 	},
 
@@ -31,6 +33,7 @@ var invoiceTags = []*tax.KeyDefinition{
 			i18n.EN: "Reverse Charge",
 			i18n.ES: "Inversión del Sujeto Pasivo",
 			i18n.IT: "Inversione del soggetto passivo",
+			i18n.DE: "Umkehr der Steuerschuld",
 		},
 	},
 
@@ -43,6 +46,7 @@ var invoiceTags = []*tax.KeyDefinition{
 			i18n.EN: "Self-billed",
 			i18n.ES: "Facturación por el destinatario",
 			i18n.IT: "Autofattura",
+			i18n.DE: "Rechnung durch den Leistungsempfänger",
 		},
 	},
 
@@ -52,6 +56,8 @@ var invoiceTags = []*tax.KeyDefinition{
 		Name: i18n.String{
 			i18n.EN: "Customer rates",
 			i18n.ES: "Tarifas aplicables al destinatario",
+			i18n.IT: "Aliquote applicabili al destinatario",
+			i18n.DE: "Kundensätze",
 		},
 	},
 }

regimes/de/README.md

@@ -0,0 +1,3 @@
+# 🇩🇪 GOBL Germany Tax Regime
+
+Example DE GOBL files can be found in the [`examples`](./examples) (YAML uncalculated documents) and [`examples/out`](./examples/out) (JSON calculated envelopes) subdirectories.