Refining extension checks with ES TBAI validation

org/item.go

@@ -65,7 +65,7 @@ func (i *Item) ValidateWithContext(ctx context.Context) error {
 		validation.Field(&i.Price, validation.Required),
 		validation.Field(&i.Unit),
 		validation.Field(&i.Origin),
-		validation.Field(&i.Ext, tax.InRegimeExtensions),
+		validation.Field(&i.Ext),
 		validation.Field(&i.Meta),
 	)
 }

org/party.go

@@ -79,7 +79,7 @@ func (p *Party) ValidateWithContext(ctx context.Context) error {
 		validation.Field(&p.Telephones),
 		validation.Field(&p.Registration),
 		validation.Field(&p.Logos),
-		validation.Field(&p.Ext, tax.InRegimeExtensions),
+		validation.Field(&p.Ext),
 		validation.Field(&p.Meta),
 	)
 }

regimes/es/extensions.go

@@ -2,14 +2,14 @@ package es
 
 import (
 	"github.com/invopop/gobl/i18n"
+	"github.com/invopop/gobl/pkg/here"
 	"github.com/invopop/gobl/tax"
 )
 
 // Spanish regime extension codes for local electronic formats.
 const (
-	ExtKeyTBAIExemption  = "es-tbai-exemption"
-	ExtKeyTBAINotSubject = "es-tbai-not-subject"
-	ExtKeyTBAIProduct    = "es-tbai-product"
+	ExtKeyTBAIExemption = "es-tbai-exemption"
+	ExtKeyTBAIProduct   = "es-tbai-product"
 )
 
 var extensionKeys = []*tax.KeyDefinition{
@@ -19,6 +19,17 @@ var extensionKeys = []*tax.KeyDefinition{
 			i18n.EN: "TicketBAI Product Key",
 			i18n.ES: "Clave de Producto TicketBAI",
 		},
+		Desc: i18n.String{
+			i18n.EN: here.Doc(`
+				Product keys are used by TicketBAI to differentiate between -exported- goods
+				and services. It may be useful to classify all products regardless of wether
+				they are exported or not.
+
+				There is an additional exception case for goods that are resold without modification
+				when the supplier is in the simplified tax regime. For must purposes this special
+				case can be ignored.
+			`),
+		},
 		Keys: []*tax.KeyDefinition{
 			{
 				Key: "goods",
@@ -49,70 +60,69 @@ var extensionKeys = []*tax.KeyDefinition{
 			i18n.EN: "TicketBAI Exemption code",
 			i18n.ES: "Código de Exención de TicketBAI",
 		},
+		Desc: i18n.String{
+			i18n.EN: here.Doc(`
+				Codes used by TicketBAI for both "exempt" and "not-subject"
+				transactions. In the TicketBAI format these are separated,
+				but in order to simplify GOBL and be more closely aligned with
+				other countries we've combined them into one.
+			`),
+		},
 		Codes: []*tax.CodeDefinition{
 			{
 				Code: "E1",
 				Name: i18n.String{
-					i18n.EN: "Exempt pursuant to Article 20 of the Foral VAT Law",
-					i18n.ES: "Exenta por el artículo 20 de la Norma Foral del IVA",
+					i18n.EN: "Exempt: pursuant to Article 20 of the Foral VAT Law",
+					i18n.ES: "Exenta: por el artículo 20 de la Norma Foral del IVA",
 				},
 			},
 			{
 				Code: "E2",
 				Name: i18n.String{
-					i18n.EN: "Exempt pursuant to Article 21 of the Foral VAT Law",
-					i18n.ES: "Exenta por el artículo 21 de la Norma Foral del IVA",
+					i18n.EN: "Exempt: pursuant to Article 21 of the Foral VAT Law",
+					i18n.ES: "Exenta: por el artículo 21 de la Norma Foral del IVA",
 				},
 			},
 			{
 				Code: "E3",
 				Name: i18n.String{
-					i18n.EN: "Exempt pursuant to Article 22 of the Foral VAT Law",
-					i18n.ES: "Exenta por el artículo 22 de la Norma Foral del IVA",
+					i18n.EN: "Exempt: pursuant to Article 22 of the Foral VAT Law",
+					i18n.ES: "Exenta: por el artículo 22 de la Norma Foral del IVA",
 				},
 			},
 			{
 				Code: "E4",
 				Name: i18n.String{
-					i18n.EN: "Exempt pursuant to Articles 23 and 24 of the Foral VAT Law",
-					i18n.ES: "Exenta por el artículos 23 y 24 de la Norma Foral del IVA",
+					i18n.EN: "Exempt: pursuant to Articles 23 and 24 of the Foral VAT Law",
+					i18n.ES: "Exenta: por el artículos 23 y 24 de la Norma Foral del IVA",
 				},
 			},
 			{
 				Code: "E5",
 				Name: i18n.String{
-					i18n.EN: "Exempt pursuant to Article 25 of the Foral VAT law",
-					i18n.ES: "Exenta por el artículo 25 de la Norma Foral del IVA",
+					i18n.EN: "Exempt: pursuant to Article 25 of the Foral VAT law",
+					i18n.ES: "Exenta: por el artículo 25 de la Norma Foral del IVA",
 				},
 			},
 			{
 				Code: "E6",
 				Name: i18n.String{
-					i18n.EN: "Exempt pursuant to other reasons",
-					i18n.ES: "Exenta por otra causa",
+					i18n.EN: "Exempt: pursuant to other reasons",
+					i18n.ES: "Exenta: por otra causa",
 				},
 			},
-		},
-	},
-	{
-		Key: ExtKeyTBAINotSubject,
-		Name: i18n.String{
-			i18n.EN: "TicketBAI Not Subject Cause",
-			i18n.ES: "Causa no-sujeta de TicketBAI",
-		},
-		Codes: []*tax.CodeDefinition{
 			{
 				Code: "OT",
 				Name: i18n.String{
-					i18n.EN: "Not subject pursuant to Article 7 of the VAT Law. Other cases of non-subject.",
-					i18n.ES: "No sujeto por el artículo 7 de la Ley del IVA. Otros supuestos de no sujeción.",
+					i18n.EN: "Not subject: pursuant to Article 7 of the VAT Law. Other cases of non-subject.",
+					i18n.ES: "No sujeto: por el artículo 7 de la Ley del IVA. Otros supuestos de no sujeción.",
 				},
 			},
 			{
 				Code: "RL",
 				Name: i18n.String{
-					i18n.EN: "Not subject pursuant to localization rules.",
-					i18n.ES: "No sujeto por reglas de localización.",
+					i18n.EN: "Not subject: pursuant to localization rules.",
+					i18n.ES: "No sujeto: por reglas de localización.",
 				},
 			},
 		},

regimes/es/invoices.go

@@ -33,13 +33,23 @@ func (v *invoiceValidator) validate() error {
 		)),
 		validation.Field(&inv.Preceding,
 			validation.Each(validation.By(v.preceding)),
+			validation.Skip,
 		),
 		validation.Field(&inv.Supplier,
 			validation.Required,
 			validation.By(v.supplier),
+			validation.Skip,
 		),
 		validation.Field(&inv.Customer,
 			validation.By(v.commercialCustomer),
+			validation.Skip,
+		),
+		validation.Field(&inv.Lines,
+			validation.Each(
+				validation.By(v.validateLine),
+				validation.Skip,
+			),
+			validation.Skip,
 		),
 	)
 }
@@ -93,3 +103,40 @@ func (v *invoiceValidator) preceding(value interface{}) error {
 		),
 	)
 }
+
+func (v *invoiceValidator) validateLine(value interface{}) error {
+	obj, _ := value.(*bill.Line)
+	if obj == nil {
+		return nil
+	}
+	return validation.ValidateStruct(obj,
+		validation.Field(&obj.Taxes,
+			validation.Each(
+				validation.By(v.validateLineTax),
+				validation.Skip,
+			),
+			validation.Skip,
+		),
+	)
+}
+
+func (v *invoiceValidator) validateLineTax(value interface{}) error {
+	obj, ok := value.(*tax.Combo)
+	if obj == nil || !ok {
+		return nil
+	}
+	zone := l10n.CodeEmpty
+	if v.inv.Supplier != nil && v.inv.Supplier.TaxID != nil {
+		zone = v.inv.Supplier.TaxID.Zone
+	}
+	return validation.ValidateStruct(obj,
+		validation.Field(&obj.Ext,
+			validation.When(
+				zone.In(ZonesBasqueCountry...) &&
+					obj.Rate == tax.RateExempt,
+				tax.ExtMapRequires(ExtKeyTBAIExemption),
+			),
+			validation.Skip,
+		),
+	)
+}

regimes/es/invoices_test.go

@@ -0,0 +1,75 @@
+package es_test
+
+import (
+	"testing"
+
+	"github.com/invopop/gobl/bill"
+	"github.com/invopop/gobl/l10n"
+	"github.com/invopop/gobl/num"
+	"github.com/invopop/gobl/org"
+	"github.com/invopop/gobl/regimes/es"
+	"github.com/invopop/gobl/tax"
+
+	"github.com/stretchr/testify/assert"
+	"github.com/stretchr/testify/require"
+)
+
+func validBasqueInvoice() *bill.Invoice {
+	return &bill.Invoice{
+		Code: "123",
+		Supplier: &org.Party{
+			Name: "Test Supplier",
+			TaxID: &tax.Identity{
+				Country: l10n.ES,
+				Zone:    es.ZoneBI,
+				Code:    "B98602642",
+			},
+		},
+		Customer: &org.Party{
+			Name: "Test Customer",
+			TaxID: &tax.Identity{
+				Country: l10n.NL,
+				Code:    "000099995B57",
+			},
+		},
+		Lines: []*bill.Line{
+			{
+				Quantity: num.MakeAmount(1, 0),
+				Item: &org.Item{
+					Name:  "bogus",
+					Price: num.MakeAmount(10000, 2),
+					Unit:  org.UnitPackage,
+				},
+				Taxes: tax.Set{
+					{
+						Category: "VAT",
+						Rate:     "exempt",
+						Ext: tax.ExtMap{
+							es.ExtKeyTBAIExemption: "E1",
+						},
+					},
+				},
+			},
+		},
+	}
+}
+
+func TestBasqueLineValidation(t *testing.T) {
+	inv := validBasqueInvoice()
+	require.NoError(t, inv.Calculate())
+	require.NoError(t, inv.Validate())
+
+	inv.Lines[0].Taxes[0].Ext[es.ExtKeyTBAIProduct] = "services"
+	require.NoError(t, inv.Calculate())
+	require.NoError(t, inv.Validate())
+
+	inv.Lines[0].Taxes[0].Ext = nil
+	assertValidationError(t, inv, "es-tbai-exemption: require")
+}
+
+func assertValidationError(t *testing.T, inv *bill.Invoice, expected string) {
+	require.NoError(t, inv.Calculate())
+	err := inv.Validate()
+	require.Error(t, err)
+	assert.Contains(t, err.Error(), expected)
+}

regimes/es/tax_categories.go

@@ -38,7 +38,6 @@ var taxCategories = []*tax.Category{
 		},
 		Extensions: []cbc.Key{
 			ExtKeyTBAIProduct,
-			ExtKeyTBAINotSubject,
 		},
 		Rates: []*tax.Rate{
 			{

regimes/es/zones.go

@@ -65,4 +65,13 @@ const (
 	ZoneML l10n.Code = "ML" // (52) Melilla
 )
 
+// ZonesBasqueCountry is used to identify the Basque Country
+// zones that use the TicketBAI system and require additional
+// validations.
+var ZonesBasqueCountry = []l10n.Code{
+	ZoneVI,
+	ZoneBI,
+	ZoneSS,
+}
+
 var zones = tax.NewZoneStore(data.Content, "regimes/es.json")

regimes/it/categories.go

@@ -121,8 +121,7 @@ var categories = []*tax.Category{
 		Map: cbc.CodeMap{
 			KeyFatturaPATipoRitenuta: "RT01",
 		},
-		Extensions:         []cbc.Key{ExtKeySDIRetainedTax},
-		ExtensionsRequired: true,
+		Extensions: []cbc.Key{ExtKeySDIRetainedTax},
 	},
 	{
 		Code:     TaxCategoryIRES,
@@ -138,8 +137,7 @@ var categories = []*tax.Category{
 		Map: cbc.CodeMap{
 			KeyFatturaPATipoRitenuta: "RT02",
 		},
-		Extensions:         []cbc.Key{ExtKeySDIRetainedTax},
-		ExtensionsRequired: true,
+		Extensions: []cbc.Key{ExtKeySDIRetainedTax},
 	},
 	{
 		Code:     TaxCategoryINPS,
@@ -152,8 +150,7 @@ var categories = []*tax.Category{
 			i18n.EN: "Contribution to the National Social Security Institute",
 			i18n.IT: "Contributo Istituto Nazionale della Previdenza Sociale", // nolint:misspell
 		},
-		Extensions:         []cbc.Key{ExtKeySDIRetainedTax},
-		ExtensionsRequired: true,
+		Extensions: []cbc.Key{ExtKeySDIRetainedTax},
 		Map: cbc.CodeMap{
 			KeyFatturaPATipoRitenuta: "RT03",
 		},
@@ -169,8 +166,7 @@ var categories = []*tax.Category{
 			i18n.EN: "Contribution to the National Welfare Board for Sales Agents and Representatives",
 			i18n.IT: "Contributo Ente Nazionale Assistenza Agenti e Rappresentanti di Commercio", // nolint:misspell
 		},
-		Extensions:         []cbc.Key{ExtKeySDIRetainedTax},
-		ExtensionsRequired: true,
+		Extensions: []cbc.Key{ExtKeySDIRetainedTax},
 		Map: cbc.CodeMap{
 			KeyFatturaPATipoRitenuta: "RT04",
 		},
@@ -186,8 +182,7 @@ var categories = []*tax.Category{
 			i18n.EN: "Contribution to the National Pension and Welfare Board for Doctors",
 			i18n.IT: "Contributo - Ente Nazionale Previdenza e Assistenza Medici", // nolint:misspell
 		},
-		Extensions:         []cbc.Key{ExtKeySDIRetainedTax},
-		ExtensionsRequired: true,
+		Extensions: []cbc.Key{ExtKeySDIRetainedTax},
 		Map: cbc.CodeMap{
 			KeyFatturaPATipoRitenuta: "RT05",
 		},