def get_vat_charge(self):
if not self.country:
raise VATException(_('Unable to get VAT charge because buyer country code is not specified.'))
seller_country = settings.WALDUR_CORE.get('SELLER_COUNTRY_CODE')
if not seller_country:
raise VATException(_('Unable to get VAT charge because seller country code is not specified.'))
return pyvat.get_sale_vat_charge(
datetime.date.today(),
pyvat.ItemType.generic_electronic_service,
pyvat.Party(self.country, self.is_company and self.vat_code),
pyvat.Party(seller_country, True)
)
def test_get_sale_vat_charge(self):
"""get_sale_vat_charge(..)
"""
# EU businesses selling to any type of customer in their own country
# charge VAT.
for seller_cc in EU_COUNTRY_CODES:
for it in SUPPORTED_ITEM_TYPES:
for d in [
datetime.date(2014, 12, 15),
datetime.date(2015, 1, 1)
]:
for buyer_is_business in [True, False]:
vat_charge = get_sale_vat_charge(
d, it,
Party(country_code=seller_cc,
is_business=buyer_is_business),
Party(country_code=seller_cc, is_business=True))
self.assertEqual(vat_charge.action,
VatChargeAction.charge)
self.assertEqual(vat_charge.rate,
EXPECTED_VAT_RATES[seller_cc][it])
self.assertEqual(vat_charge.country_code, seller_cc)
# EU businesses selling to businesses in other EU countries apply the
# reverse-charge mechanism.
for seller_cc in EU_COUNTRY_CODES:
for buyer_cc in EU_COUNTRY_CODES:
if seller_cc == buyer_cc:
continue
for it in SUPPORTED_ITEM_TYPES:
for d in [
datetime.date(2014, 12, 15),
datetime.date(2015, 1, 1)
]:
vat_charge = get_sale_vat_charge(
d, it,
Party(country_code=buyer_cc, is_business=True),
Party(country_code=seller_cc, is_business=True))
self.assertEqual(vat_charge.action,
VatChargeAction.reverse_charge)
self.assertEqual(vat_charge.rate, Decimal(0))
self.assertEqual(vat_charge.country_code, buyer_cc)
# EU businesses selling to consumers in other EU countries charge VAT
# in the country in which the consumer resides after January 1st, 2015.
for seller_cc in EU_COUNTRY_CODES:
for buyer_cc in EU_COUNTRY_CODES:
if seller_cc == buyer_cc:
continue
for it in SUPPORTED_ITEM_TYPES:
for d in [
datetime.date(2014, 12, 15),
datetime.date(2015, 1, 1)
]:
vat_charge = get_sale_vat_charge(
d, it,
Party(country_code=buyer_cc, is_business=False),
Party(country_code=seller_cc, is_business=True))
self.assertEqual(vat_charge.action,
VatChargeAction.charge)
self.assertEqual(
vat_charge.rate, EXPECTED_VAT_RATES[buyer_cc][it]
if d >= datetime.date(2015, 1, 1) else
EXPECTED_VAT_RATES[seller_cc][it])
self.assertEqual(
vat_charge.country_code, buyer_cc
if d >= datetime.date(2015, 1, 1) else seller_cc)
# EU businesses selling to customers outside the EU do not charge VAT.
for seller_cc in EU_COUNTRY_CODES:
for buyer_country in pycountry.countries:
buyer_cc = buyer_country.alpha_2
if buyer_cc in EU_COUNTRY_CODES:
continue
for it in SUPPORTED_ITEM_TYPES:
for d in [
datetime.date(2014, 12, 15),
datetime.date(2015, 1, 1)
]:
for buyer_is_business in [True, False]:
vat_charge = get_sale_vat_charge(
d, it,
Party(country_code=buyer_cc,
is_business=buyer_is_business),
Party(country_code=seller_cc,
is_business=True))
self.assertEqual(vat_charge.action,
VatChargeAction.no_charge)
self.assertEqual(vat_charge.rate, Decimal(0))
def test_get_sale_vat_charge(self):
"""get_sale_vat_charge(..)
"""
# EU businesses selling to any type of customer in their own country
# charge VAT.
for seller_cc in EU_COUNTRY_CODES:
for it in SUPPORTED_ITEM_TYPES:
for d in [datetime.date(2014, 12, 15),
datetime.date(2015, 1, 1)]:
for buyer_is_business in [True, False]:
vat_charge = get_sale_vat_charge(
d,
it,
Party(country_code=seller_cc,
is_business=buyer_is_business),
Party(country_code=seller_cc, is_business=True)
)
self.assertEqual(vat_charge.action,
VatChargeAction.charge)
self.assertEqual(vat_charge.rate,
EXPECTED_VAT_RATES[seller_cc][it])
self.assertEqual(vat_charge.country_code,
seller_cc)
# EU businesses selling to businesses in other EU countries apply the
# reverse-charge mechanism.
for seller_cc in EU_COUNTRY_CODES:
for buyer_cc in EU_COUNTRY_CODES:
if seller_cc == buyer_cc:
continue
for it in SUPPORTED_ITEM_TYPES:
for d in [datetime.date(2014, 12, 15),
datetime.date(2015, 1, 1)]:
vat_charge = get_sale_vat_charge(
d,
it,
Party(country_code=buyer_cc, is_business=True),
Party(country_code=seller_cc, is_business=True)
)
self.assertEqual(vat_charge.action,
VatChargeAction.reverse_charge)
self.assertEqual(vat_charge.rate,
Decimal(0))
self.assertEqual(vat_charge.country_code,
buyer_cc)
# EU businesses selling to consumers in other EU countries charge VAT
# in the country in which the consumer resides after January 1st, 2015.
for seller_cc in EU_COUNTRY_CODES:
for buyer_cc in EU_COUNTRY_CODES:
if seller_cc == buyer_cc:
continue
for it in SUPPORTED_ITEM_TYPES:
for d in [datetime.date(2014, 12, 15),
datetime.date(2015, 1, 1)]:
vat_charge = get_sale_vat_charge(
d,
it,
Party(country_code=buyer_cc, is_business=False),
Party(country_code=seller_cc, is_business=True)
)
self.assertEqual(vat_charge.action,
VatChargeAction.charge)
self.assertEqual(
vat_charge.rate,
EXPECTED_VAT_RATES[buyer_cc][it]
if d >= datetime.date(2015, 1, 1) else
EXPECTED_VAT_RATES[seller_cc][it]
)
self.assertEqual(
vat_charge.country_code,
buyer_cc
if d >= datetime.date(2015, 1, 1) else
seller_cc
)
# EU businesses selling to customers outside the EU do not charge VAT.
for seller_cc in EU_COUNTRY_CODES:
for buyer_country in pycountry.countries:
buyer_cc = buyer_country.alpha2
if buyer_cc in EU_COUNTRY_CODES:
continue
for it in SUPPORTED_ITEM_TYPES:
for d in [datetime.date(2014, 12, 15),
datetime.date(2015, 1, 1)]:
for buyer_is_business in [True, False]:
vat_charge = get_sale_vat_charge(
d,
it,
Party(country_code=buyer_cc,
is_business=buyer_is_business),
Party(country_code=seller_cc, is_business=True)
)
self.assertEqual(vat_charge.action,
VatChargeAction.no_charge)
self.assertEqual(vat_charge.rate, Decimal(0))