Merge pull request #1188 from internetee/estonian-vat-rate-toggle

added toggle to switch estonian tax rate

app/models/billing_profile.rb

@@ -1,6 +1,8 @@
 require 'countries'
 
 class BillingProfile < ApplicationRecord
+  OLD_EST_RATE_VAT = '0.2'.freeze
+
   alias_attribute :country_code, :alpha_two_country_code
 
   validates :name, presence: true
@@ -56,7 +58,17 @@ def address
   end
 
   def vat_rate
-    return Countries.vat_rate_from_alpha2_code(country_code) if country_code == 'EE'
+    # return Countries.vat_rate_from_alpha2_code(country_code) if country_code == 'EE'
+    # return BigDecimal(Setting.find_by(code: :estonian_vat_rate).retrieve, 2) if country_code == 'EE'
+
+    if country_code == 'EE'
+      # if Time.zone.now.year < 2024
+      #   return BigDecimal(OLD_EST_RATE_VAT)
+      # else
+      return BigDecimal(Setting.find_by(code: :estonian_vat_rate).retrieve, 2) 
+      # end
+    end
+
     return BigDecimal('0') if vat_code.present?
 
     Countries.vat_rate_from_alpha2_code(country_code)

app/models/invoice.rb

@@ -7,6 +7,8 @@ class Invoice < ApplicationRecord
   include Payable
   include Linkpayable
 
+  OLD_EST_RATE_VAT = '0.2'.freeze
+
   alias_attribute :country_code, :alpha_two_country_code
   enum status: { issued: 'issued', paid: 'paid', cancelled: 'cancelled' }
 
@@ -189,7 +191,16 @@ def address
   end
 
   def vat_rate
-    return Countries.vat_rate_from_alpha2_code(country_code) if country_code == 'EE'
+    # return Countries.vat_rate_from_alpha2_code(country_code) if country_code == 'EE'
+
+    if country_code == 'EE'
+      if created_at.year < 2023
+        return BigDecimal(OLD_EST_RATE_VAT)
+      else
+        return BigDecimal(Setting.find_by(code: :estonian_vat_rate).retrieve, 2) 
+      end
+    end
+
     return BigDecimal('0') if vat_code.present?
 
     Countries.vat_rate_from_alpha2_code(country_code)

app/models/offer.rb

@@ -106,7 +106,12 @@ def price=(value)
   def total
     return price * (DEFAULT_PRICE_VALUE + billing_profile.vat_rate) if billing_profile.present?
 
-    default_vat = Countries.vat_rate_from_alpha2_code(user&.country_code || 'EE')
+    if user&.country_code == 'EE' || user&.country_code.nil?
+      default_vat = Setting.find_by(code: :estonian_vat_rate).retrieve
+    else
+      default_vat = Countries.vat_rate_from_alpha2_code(user.country_code)
+    end
+
     price * (DEFAULT_PRICE_VALUE + (Invoice.find_by(result: result)&.vat_rate || default_vat))
   end
 end

app/models/setting.rb

@@ -13,6 +13,7 @@ class Setting < ApplicationRecord
     boolean: :boolean_format,
     hash: :hash_format,
     array: :array_format,
+    decimal: :decimal_format
   }.with_indifferent_access.freeze
 
   def self.default_scope
@@ -66,6 +67,10 @@ def array_format
     JSON.parse(value).to_a
   end
 
+  def decimal_format
+    value.to_f
+  end
+
   def auction_duration_value
     if value == 'end_of_day'
       :end_of_day

db/migrate/20231006095158_update_invoice_issuer_info.rb

@@ -121,12 +121,12 @@ def up
   end
 
   def down
-    Seting.find_by(code: :invoice_issuer_reg_no).delete
-    Seting.find_by(code: :invoice_issuer_vat_no).delete
-    Seting.find_by(code: :invoice_issuer_street).delete
-    Seting.find_by(code: :invoice_issuer_state).delete
-    Seting.find_by(code: :invoice_issuer_zip).delete
-    Seting.find_by(code: :invoice_issuer_city).delete
-    Seting.find_by(code: :invoice_issuer_country_code).delete
+    Setting.find_by(code: :invoice_issuer_reg_no).delete
+    Setting.find_by(code: :invoice_issuer_vat_no).delete
+    Setting.find_by(code: :invoice_issuer_street).delete
+    Setting.find_by(code: :invoice_issuer_state).delete
+    Setting.find_by(code: :invoice_issuer_zip).delete
+    Setting.find_by(code: :invoice_issuer_city).delete
+    Setting.find_by(code: :invoice_issuer_country_code).delete
   end
 end

db/migrate/20231222085647_add_estonian_vat_rate_to_settings.rb

@@ -0,0 +1,17 @@
+class AddEstonianVatRateToSettings < ActiveRecord::Migration[7.0]
+  def up
+    estonian_vat_rate_description = <<~TEXT.squish
+      Default Estonian vat rate. Should be in decimal format like this: 0.2
+    TEXT
+
+    estonian_vat_rate_setting = Setting.new(code: :estonian_vat_rate,
+                                                          value: '0.2',
+                                                          description: estonian_vat_rate_description,
+                                                          value_format: 'decimal')
+    estonian_vat_rate_setting.save!
+  end
+
+  def down
+    Setting.find_by(code: :estonian_vat_rate).delete
+  end
+end

db/seeds.rb

@@ -484,3 +484,14 @@
                                                        description: openai_evaluation_prompt_description,
                                                        value_format: 'string')
 openai_domains_evaluation_prompt_setting.save
+
+# Estonian VAT rate
+estonian_vat_rate_description = <<~TEXT.squish
+  Default Estonian vat rate. Should be in decimal format like this: 0.2
+TEXT
+
+estonian_vat_rate_setting = Setting.new(code: :estonian_vat_rate,
+                                                       value: '0.2',
+                                                       description: estonian_vat_rate_description,
+                                                       value_format: 'decimal')
+estonian_vat_rate_setting.save!

db/structure.sql

@@ -3189,6 +3189,9 @@ INSERT INTO "schema_migrations" (version) VALUES
 ('20231013110924'),
 ('20231031092610'),
 ('20231031122202'),
-('20231031122216');
+('20231031122216'),
+('20231116093310'),
+('20231222074427'),
+('20231222085647');
 
 

lib/countries.rb

@@ -1,4 +1,3 @@
-# encoding: UTF-8
 module Countries
   ALPHA_2_SELECTION = [{ name: 'Afghanistan', code: 'AF' },
                        { name: 'Åland Islands', code: 'AX' },
@@ -259,7 +258,7 @@ module Countries
                { code: 'CY', rate: BigDecimal('0.19') },
                { code: 'CZ', rate: BigDecimal('0.21') },
                { code: 'DK', rate: BigDecimal('0.25') },
-               { code: 'EE', rate: BigDecimal('0.2') },
+               { code: 'EE', rate: BigDecimal('0.22') },
                { code: 'FI', rate: BigDecimal('0.24') },
                { code: 'FR', rate: BigDecimal('0.2') },
                { code: 'DE', rate: BigDecimal('0.19') },
@@ -278,7 +277,7 @@ module Countries
                { code: 'SK', rate: BigDecimal('0.2') },
                { code: 'SI', rate: BigDecimal('0.22') },
                { code: 'ES', rate: BigDecimal('0.21') },
-               { code: 'SE', rate: BigDecimal('0.25') },].freeze
+               { code: 'SE', rate: BigDecimal('0.25') }].freeze
 
   def self.for_selection
     ALPHA_2_SELECTION.collect { |i| [i[:name], i[:code]] }

test/fixtures/settings.yml

@@ -297,3 +297,10 @@ auction_iban:
     IBAN of the account that should appear in invoice as issuer.
   value: 'EE557700771000598731'
   value_format: string
+
+estonian_vat_rate:
+  code: 'estonian_vat_rate'
+  description: |
+    Estonian VAT rate in percent. Default: 0.22
+  value: '0.22'
+  value_format: decimal

test/lib/countries_test.rb

@@ -2,6 +2,12 @@
 require 'countries'
 
 class CountriesTest < ActiveSupport::TestCase
+  def setup
+    super
+
+    @setting = settings(:estonian_vat_rate)
+  end
+
   def test_name_from_country_code
     assert_equal('United Kingdom', Countries.name_from_alpha2_code('GB'))
     assert_nil(Countries.name_from_alpha2_code('GBSS'))
@@ -12,7 +18,7 @@ def test_alpha2_code_from_name
   end
 
   def test_vat_rate_from_country_code
-    assert_equal(BigDecimal('0.2'), Countries.vat_rate_from_alpha2_code('EE'))
+    assert_equal(BigDecimal(Setting.find_by(code: :estonian_vat_rate).retrieve, 2), Countries.vat_rate_from_alpha2_code('EE'))
     assert_equal(BigDecimal('0.25'), Countries.vat_rate_from_alpha2_code('SE'))
 
     assert_equal(BigDecimal('0'), Countries.vat_rate_from_alpha2_code('US'))

test/models/billing_profile_test.rb

@@ -8,6 +8,8 @@ def setup
     @billing_profile = billing_profiles(:company)
     @orphaned_profile = billing_profiles(:orphaned)
 
+    @setting = settings(:estonian_vat_rate)
+
     stub_request(:patch, 'http://eis_billing_system:3000/api/v1/invoice/update_invoice_data')
       .to_return(status: 200, body: @message.to_json, headers: {})
   end
@@ -82,14 +84,20 @@ def test_estonian_customer_always_gets_vat_rate_applied
     assert_equal(BigDecimal('0'), @billing_profile.vat_rate)
 
     @billing_profile.update(country_code: 'EE')
-    assert_equal(BigDecimal('0.20'), @billing_profile.vat_rate)
+
+    travel_to Time.zone.local(2024, 1, 1, 0, 0, 0) do
+      assert_equal(BigDecimal(Setting.find_by(code: :estonian_vat_rate).retrieve, 2), @billing_profile.vat_rate)
+    end
    end
 
   def test_customer_from_outside_european_union_has_vat_rate_0
     assert_equal(BigDecimal('0'), @billing_profile.vat_rate)
 
     @billing_profile.update(country_code: 'EE')
-    assert_equal(BigDecimal('0.20'), @billing_profile.vat_rate)
+
+    travel_to Time.zone.local(2024, 1, 1, 0, 0, 0) do
+      assert_equal(BigDecimal(Setting.find_by(code: :estonian_vat_rate).retrieve, 2), @billing_profile.vat_rate)
+    end
 
     @billing_profile.update(country_code: 'US')
     assert_equal(BigDecimal('0'), @billing_profile.vat_rate)

test/models/offer_test.rb

@@ -103,7 +103,10 @@ def test_total_work_as_expected_if_billing_profile_was_deleted_for_UK_profile
     assert_equal(offer.total, Money.new('500', 'EUR'))
 
     offer.billing_profile = nil
-    assert_equal(offer.total, Money.new('600', 'EUR'))
+
+    travel_to Time.zone.local(2024, 1, 1, 0, 0, 0) do
+      assert_equal(offer.total, Money.new('610', 'EUR'))
+    end
   end
 
   def test_offer_must_be_higher_than_minimum_value_allowed_in_settings