X-Rechnung Add-on

CHANGELOG.md

@@ -13,6 +13,31 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p
 ### Changed
 
 - `mx` – deprecated the `mx-cfdi-post-code` extension in favor of the customer address post code.
+- New "tax catalogues" used for defining extensions for specific standards.
+- `tax`: New "tax catalogues" used for defining extensions for specific standards.
+- `iso`: catalogue created with `iso-schema-id` extensions.
+- `untdid`: catalogue created with extensions: `untdid-document-type`, `untdid-payment-means`, `untdid-tax-category`, `untdid-allowance`, and `untdid-charge`.
+- `eu-en16931-v2017`: addon for underlying support of the EN16931 semantic specifications.
+- `de-xrechnung-v3`: addon with extra normalization for XRechnung specification in Germany.
+- `pay`: Added `sepa` payment means key extension in main definition to be used with Credit Transfers and Direct Debit.
+- `org`: `Identity` and `Inbox` support for extensions.
+- `tax`: tags for `export` and `eea` (european economic area) for use with rates.
+- `bill`: support for extensions in `Discount`, `Charge`, `LineDiscount`, and `LineCharge`.
+- `bill`: specifically defined keys for Discounts and Charges.
+
+### Changed
+
+- `tax`: rate keys can now be extended, so `exempt+reverse-charge` will be accepted and may be used by addons to included additional codes.
+- `tax`: Addons can now depend on other addons, whose keys will be automatically added during normalization.
+- `cbc`: Code now allows `:` separator.
+
+### Removed
+
+- `pay`: UNTDID 4461 mappings from payment means table, now provided by catalogues
+- `bill`: `Outlay` has been removed in favour of Charges, we've also not seen any evidence this field has been used.
+- `bill`: `ref` field from discounts and charges in favour of `code`.
+- `tax`: Regime `ChargeKeys` removed. Keys now provided in `bill` package.
+- `it`: Charge keys no longer defined, no migration required, already supported.
 
 ## [v0.203.0]
 

addons/addons.go

@@ -11,8 +11,10 @@ import (
 	// Import all the addons to ensure they're ready to use.
 	_ "github.com/invopop/gobl/addons/br/nfse"
 	_ "github.com/invopop/gobl/addons/co/dian"
+	_ "github.com/invopop/gobl/addons/de/xrechnung"
 	_ "github.com/invopop/gobl/addons/es/facturae"
 	_ "github.com/invopop/gobl/addons/es/tbai"
+	_ "github.com/invopop/gobl/addons/eu/en16931"
 	_ "github.com/invopop/gobl/addons/gr/mydata"
 	_ "github.com/invopop/gobl/addons/it/sdi"
 	_ "github.com/invopop/gobl/addons/mx/cfdi"

addons/co/dian/invoices.go

@@ -56,10 +56,6 @@ func validateInvoice(inv *bill.Invoice) error {
 			validation.Each(validation.By(validateInvoicePreceding(inv.Type))),
 			validation.Skip,
 		),
-		validation.Field(&inv.Outlays,
-			validation.Empty,
-			validation.Skip,
-		),
 	)
 }
 

addons/de/xrechnung/instructions.go

@@ -0,0 +1,79 @@
+package xrechnung
+
+import (
+	"github.com/invopop/gobl/pay"
+	"github.com/invopop/validation"
+)
+
+// ValidatePaymentInstructions validates the payment instructions according to the XRechnung standard
+func validatePaymentInstructions(value interface{}) error {
+	instr, ok := value.(*pay.Instructions)
+	if !ok || instr == nil {
+		return nil
+	}
+	return validation.ValidateStruct(instr,
+		// BR-DE-23
+		validation.Field(&instr.CreditTransfer,
+			validation.When(
+				instr.Key.Has(pay.MeansKeyCreditTransfer),
+				validation.Required,
+				validation.Each(validation.By(validateCreditTransfer)),
+			),
+			validation.Skip,
+		),
+		// BR-DE-24
+		validation.Field(&instr.Card,
+			validation.When(
+				instr.Key.Has(pay.MeansKeyCard),
+				validation.Required,
+			),
+			validation.Skip,
+		),
+		// BR-DE-25
+		validation.Field(&instr.DirectDebit,
+			validation.When(
+				instr.Key.Has(pay.MeansKeyDirectDebit),
+				validation.Required,
+				validation.By(validateInstructionsDirectDebit),
+				validation.Skip,
+			),
+		),
+	)
+}
+
+func validateInstructionsDirectDebit(value interface{}) error {
+	dd, ok := value.(*pay.DirectDebit)
+	if !ok || dd == nil {
+		return nil
+	}
+	return validation.ValidateStruct(dd,
+		// BR-DE-29 - Changed to Peppol-EN16931-R061
+		validation.Field(&dd.Ref,
+			validation.Required,
+		),
+		// BR-DE-30
+		validation.Field(&dd.Creditor,
+			validation.Required,
+		),
+		// BR-DE-31
+		validation.Field(&dd.Account,
+			validation.Required,
+		),
+	)
+}
+
+// BR-DE-19
+func validateCreditTransfer(value interface{}) error {
+	ct, ok := value.(*pay.CreditTransfer)
+	if ct == nil || !ok {
+		return nil
+	}
+	return validation.ValidateStruct(ct,
+		validation.Field(&ct.Number,
+			validation.When(
+				ct.IBAN == "",
+				validation.Required,
+			),
+		),
+	)
+}

addons/de/xrechnung/instructions_test.go

@@ -0,0 +1,110 @@
+package xrechnung_test
+
+import (
+	"testing"
+
+	"github.com/invopop/gobl/bill"
+	"github.com/invopop/gobl/cbc"
+	"github.com/invopop/gobl/pay"
+	"github.com/stretchr/testify/assert"
+	"github.com/stretchr/testify/require"
+)
+
+func invoiceTemplate(t *testing.T) *bill.Invoice {
+	t.Helper()
+	inv := testInvoiceStandard(t)
+	inv.Payment = nil
+	return inv
+}
+
+func TestValidateInvoice(t *testing.T) {
+	t.Run("valid invoice with SEPA credit transfer", func(t *testing.T) {
+		inv := invoiceTemplate(t)
+		inv.Payment = &bill.Payment{
+			Instructions: &pay.Instructions{
+				Key: "credit-transfer+sepa",
+				CreditTransfer: []*pay.CreditTransfer{
+					{
+						IBAN: "DE89370400440532013000",
+						BIC:  "DEUTDEFF",
+					},
+				},
+			},
+		}
+		require.NoError(t, inv.Calculate())
+		assert.NoError(t, inv.Validate())
+	})
+
+	t.Run("invalid invoice with missing IBAN for SEPA credit transfer", func(t *testing.T) {
+		inv := invoiceTemplate(t)
+		inv.Payment = &bill.Payment{
+			Instructions: &pay.Instructions{
+				Key: pay.MeansKeyCreditTransfer.With(pay.MeansKeySEPA),
+				CreditTransfer: []*pay.CreditTransfer{
+					{
+						BIC: "DEUTDEFF",
+					},
+				},
+			},
+		}
+		require.NoError(t, inv.Calculate())
+		err := inv.Validate()
+		assert.ErrorContains(t, err, "payment: (instructions: (credit_transfer: (0: (number: cannot be blank.).).).)")
+	})
+
+	t.Run("valid invoice with card payment", func(t *testing.T) {
+		inv := invoiceTemplate(t)
+		inv.Payment = &bill.Payment{
+			Instructions: &pay.Instructions{
+				Key:  pay.MeansKeyCard,
+				Card: &pay.Card{},
+			},
+		}
+		require.NoError(t, inv.Calculate())
+		assert.NoError(t, inv.Validate())
+	})
+
+	t.Run("valid invoice with SEPA direct debit", func(t *testing.T) {
+		inv := invoiceTemplate(t)
+		inv.Payment = &bill.Payment{
+			Instructions: &pay.Instructions{
+				Key: "direct-debit+sepa",
+				DirectDebit: &pay.DirectDebit{
+					Ref:      "MANDATE123",
+					Creditor: "DE98ZZZ09999999999",
+					Account:  "DE89370400440532013000",
+				},
+			},
+		}
+		require.NoError(t, inv.Calculate())
+		assert.NoError(t, inv.Validate())
+	})
+
+	t.Run("invalid invoice with missing mandate reference for direct debit", func(t *testing.T) {
+		inv := invoiceTemplate(t)
+		inv.Payment = &bill.Payment{
+			Instructions: &pay.Instructions{
+				Key: "direct-debit+sepa",
+				DirectDebit: &pay.DirectDebit{
+					Creditor: "DE98ZZZ09999999999",
+					Account:  "DE89370400440532013000",
+				},
+			},
+		}
+		require.NoError(t, inv.Calculate())
+		err := inv.Validate()
+		assert.ErrorContains(t, err, "payment: (instructions: (direct_debit: (ref: cannot be blank.).).)")
+	})
+
+	t.Run("invalid invoice with invalid payment key", func(t *testing.T) {
+		inv := invoiceTemplate(t)
+		inv.Payment = &bill.Payment{
+			Instructions: &pay.Instructions{
+				Key: cbc.Key("invalid-key"),
+			},
+		}
+		require.NoError(t, inv.Calculate())
+		err := inv.Validate()
+		assert.ErrorContains(t, err, "payment: (instructions: (key: must be or start with a valid key.).)")
+	})
+}

addons/de/xrechnung/invoices.go

@@ -0,0 +1,54 @@
+package xrechnung
+
+import (
+	"github.com/invopop/gobl/bill"
+	"github.com/invopop/gobl/catalogues/untdid"
+	"github.com/invopop/gobl/tax"
+	"github.com/invopop/validation"
+)
+
+// BR-DE-17 - restricted subset of UNTDID document type codes
+var validInvoiceUNTDIDDocumentTypeValues = []tax.ExtValue{
+	"326", // Partial
+	"380", // Commercial
+	"384", // Corrected
+	"389", // Self-billed
+	"381", // Credit note
+	"875", // Partial construction invoice
+	"876", // Partial Final construction invoice
+	"877", // Final construction invoice
+}
+
+// validateInvoice validates the invoice according to the XRechnung standard
+func validateInvoice(inv *bill.Invoice) error {
+	return validation.ValidateStruct(inv,
+		// BR-DE-17
+		validation.Field(&inv.Tax,
+			validation.By(validateInvoiceTax),
+			validation.Skip,
+		),
+		validation.Field(&inv.Preceding,
+			validation.When(
+				inv.Type.In(
+					bill.InvoiceTypeCorrective,
+					bill.InvoiceTypeCreditNote,
+				),
+				validation.Required,
+			),
+			validation.Skip,
+		),
+	)
+}
+
+func validateInvoiceTax(value any) error {
+	tx, ok := value.(*bill.Tax)
+	if !ok || tx == nil {
+		return nil
+	}
+	return validation.ValidateStruct(tx,
+		validation.Field(&tx.Ext,
+			tax.ExtensionsHasValues(untdid.ExtKeyTaxCategory, validInvoiceUNTDIDDocumentTypeValues...),
+			validation.Skip,
+		),
+	)
+}