Merge pull request #427 from invopop/br-issuer

Brazil suppliers

CHANGELOG.md

@@ -15,6 +15,7 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p
 ### Added
 
 - `org`: `Address` includes `LineOne()`, `LineTwo()`, `CompleteNumber()` methods to help with conversion to other formats with some regional formatting.
+- `br`: supplier extensions, validations & identities
 
 ### Changes
 

addons/br/nfse/extensions.go

@@ -6,12 +6,70 @@ import (
 	"github.com/invopop/gobl/pkg/here"
 )
 
-// Brazilian extension keys required to issue NFS-e documents.
+// Brazilian extension keys required to issue NFS-e documents. In an initial
+// assessment, these extensions do not seem to apply to documents other than
+// NFS-e. However, if when implementing other Fiscal Notes it is found that some
+// of these extensions are common, they can be moved to the regime or to a
+// shared addon.
 const (
-	ExtKeyService = "br-nfse-service"
+	ExtKeyFiscalIncentive = "br-nfse-fiscal-incentive"
+	ExtKeyMunicipality    = "br-nfse-municipality"
+	ExtKeyService         = "br-nfse-service"
+	ExtKeySimplesNacional = "br-nfse-simples-nacional"
+	ExtKeySpecialRegime   = "br-nfse-special-regime"
 )
 
 var extensions = []*cbc.KeyDefinition{
+	{
+		Key: ExtKeyFiscalIncentive,
+		Name: i18n.String{
+			i18n.EN: "Fiscal Incentive",
+			i18n.PT: "Incentivo Fiscal",
+		},
+		Values: []*cbc.ValueDefinition{
+			{
+				Value: "1",
+				Name: i18n.String{
+					i18n.EN: "Has incentive",
+					i18n.PT: "Possui incentivo",
+				},
+			},
+			{
+				Value: "2",
+				Name: i18n.String{
+					i18n.EN: "Does not have incentive",
+					i18n.PT: "Não possui incentivo",
+				},
+			},
+		},
+		Desc: i18n.String{
+			i18n.EN: here.Doc(`
+				Indicates whether a party benefits from a fiscal incentive.
+
+				List of codes taken from the national NFSe standard:
+				https://abrasf.org.br/biblioteca/arquivos-publicos/nfs-e-manual-de-orientacao-do-contribuinte-2-04/download
+				(Section 10.2, Field B-68)
+			`),
+		},
+	},
+	{
+		Key: ExtKeyMunicipality,
+		Name: i18n.String{
+			i18n.EN: "IGBE Municipality Code",
+			i18n.PT: "Código do Município do IBGE",
+		},
+		Desc: i18n.String{
+			i18n.EN: here.Doc(`
+				The municipality code as defined by the IGBE (Brazilian Institute of Geography and
+				Statistics).
+
+				For further details on the list of possible codes, see:
+
+				* https://www.ibge.gov.br/explica/codigos-dos-municipios.php
+			`),
+		},
+		Pattern: `^\d{7}$`,
+	},
 	{
 		Key: ExtKeyService,
 		Name: i18n.String{
@@ -29,4 +87,96 @@ var extensions = []*cbc.KeyDefinition{
 			`),
 		},
 	},
+	{
+		Key: ExtKeySimplesNacional,
+		Name: i18n.String{
+			i18n.EN: "Opting for “Simples Nacional”",
+			i18n.PT: "Optante pelo Simples Nacional",
+		},
+		Values: []*cbc.ValueDefinition{
+			{
+				Value: "1",
+				Name: i18n.String{
+					i18n.EN: "Opt-in",
+					i18n.PT: "Optante",
+				},
+			},
+			{
+				Value: "2",
+				Name: i18n.String{
+					i18n.EN: "Opt-out",
+					i18n.PT: "Não optante",
+				},
+			},
+		},
+		Desc: i18n.String{
+			i18n.EN: here.Doc(`
+				Indicates whether a party is opting for the “Simples Nacional” tax regime.
+
+				List of codes taken from the national NFSe standard:
+				https://abrasf.org.br/biblioteca/arquivos-publicos/nfs-e-manual-de-orientacao-do-contribuinte-2-04/download
+				(Section 10.2, Field B-67)
+			`),
+		},
+	},
+	{
+		Key: ExtKeySpecialRegime,
+		Name: i18n.String{
+			i18n.EN: "Special Tax Regime",
+			i18n.PT: "Regime Especial de Tributação",
+		},
+		Values: []*cbc.ValueDefinition{
+			{
+				Value: "1",
+				Name: i18n.String{
+					i18n.EN: "Municipal micro-enterprise",
+					i18n.PT: "Microempresa municipal",
+				},
+			},
+			{
+				Value: "2",
+				Name: i18n.String{
+					i18n.EN: "Estimated",
+					i18n.PT: "Estimativa",
+				},
+			},
+			{
+				Value: "3",
+				Name: i18n.String{
+					i18n.EN: "Professional Society",
+					i18n.PT: "Sociedade de profissionais",
+				},
+			},
+			{
+				Value: "4",
+				Name: i18n.String{
+					i18n.EN: "Cooperative",
+					i18n.PT: "Cooperativa",
+				},
+			},
+			{
+				Value: "5",
+				Name: i18n.String{
+					i18n.EN: "Single micro-entrepreneur (MEI)",
+					i18n.PT: "Microempreendedor individual (MEI)",
+				},
+			},
+			{
+				Value: "6",
+				Name: i18n.String{
+					i18n.EN: "Micro-enterprise or Small Business (ME EPP)",
+					i18n.PT: "Microempresa ou Empresa de Pequeno Porte (ME EPP).",
+				},
+			},
+		},
+		Desc: i18n.String{
+			i18n.EN: here.Doc(`
+				Indicates a special tax regime that the party is subject to.
+
+				List of codes taken from the national NFSe standard:
+				https://abrasf.org.br/biblioteca/arquivos-publicos/nfs-e-manual-de-orientacao-do-contribuinte-2-04/download
+				(Section 10.2, Field B-66)
+			`),
+		},
+	},
 }

addons/br/nfse/identities.go

@@ -0,0 +1,33 @@
+package nfse
+
+import (
+	"github.com/invopop/gobl/cbc"
+	"github.com/invopop/gobl/i18n"
+)
+
+// Brazilian identity keys required to issue NFS-e documents. In an initial
+// assessment, these identities do not seem to apply to documents other than
+// NFS-e. However, if when implementing other Fiscal Notes it is found that some
+// of these extensions are common, they can be moved to the regime or to a
+// shared addon.
+const (
+	IdentityKeyMunicipalReg = "br-nfse-municipal-reg"
+	IdentityKeyNationalReg  = "br-nfse-national-reg"
+)
+
+var identities = []*cbc.KeyDefinition{
+	{
+		Key: IdentityKeyMunicipalReg,
+		Name: i18n.String{
+			i18n.EN: "Company Municipal Registration",
+			i18n.PT: "Inscrição Municipal da Empresa",
+		},
+	},
+	{
+		Key: IdentityKeyNationalReg,
+		Name: i18n.String{
+			i18n.EN: "Company National Registration",
+			i18n.PT: "Inscrição Nacional da Empresa",
+		},
+	},
+}

addons/br/nfse/invoices.go

@@ -2,15 +2,26 @@ package nfse
 
 import (
 	"github.com/invopop/gobl/bill"
+	"github.com/invopop/gobl/org"
+	"github.com/invopop/gobl/tax"
 	"github.com/invopop/validation"
 )
 
+const (
+	// FiscalIncentiveDefault is the default value for the fiscal incentive extenstion
+	FiscalIncentiveDefault = "2" // No incentiva
+)
+
 func validateInvoice(inv *bill.Invoice) error {
 	if inv == nil {
 		return nil
 	}
 
 	return validation.ValidateStruct(inv,
+		validation.Field(&inv.Supplier,
+			validation.By(validateSupplier),
+			validation.Skip,
+		),
 		validation.Field(&inv.Charges,
 			validation.Empty.Error("not supported by nfse"),
 			validation.Skip,
@@ -21,3 +32,67 @@ func validateInvoice(inv *bill.Invoice) error {
 		),
 	)
 }
+
+func validateSupplier(value interface{}) error {
+	obj, _ := value.(*org.Party)
+	if obj == nil {
+		return nil
+	}
+
+	return validation.ValidateStruct(obj,
+		validation.Field(&obj.TaxID,
+			validation.Required,
+			tax.RequireIdentityCode,
+			validation.Skip,
+		),
+		validation.Field(&obj.Identities,
+			org.RequireIdentityKey(IdentityKeyMunicipalReg),
+			validation.Skip,
+		),
+		validation.Field(&obj.Name, validation.Required),
+		validation.Field(&obj.Addresses,
+			validation.Required,
+			validation.Each(
+				validation.Required,
+				validation.By(validateSupplierAddress),
+			),
+			validation.Skip,
+		),
+		validation.Field(&obj.Ext,
+			tax.ExtensionsRequires(
+				ExtKeySimplesNacional,
+				ExtKeyMunicipality,
+				ExtKeyFiscalIncentive,
+			),
+			validation.Skip,
+		),
+	)
+}
+
+func validateSupplierAddress(value interface{}) error {
+	obj, _ := value.(*org.Address)
+	if obj == nil {
+		return nil
+	}
+
+	return validation.ValidateStruct(obj,
+		validation.Field(&obj.Street, validation.Required),
+		validation.Field(&obj.Number, validation.Required),
+		validation.Field(&obj.Locality, validation.Required),
+		validation.Field(&obj.State, validation.Required),
+		validation.Field(&obj.Code, validation.Required),
+	)
+}
+
+func normalizeSupplier(sup *org.Party) {
+	if sup == nil {
+		return
+	}
+
+	if !sup.Ext.Has(ExtKeyFiscalIncentive) {
+		if sup.Ext == nil {
+			sup.Ext = make(tax.Extensions)
+		}
+		sup.Ext[ExtKeyFiscalIncentive] = FiscalIncentiveDefault
+	}
+}