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USt-Behandlung: Netto-Preise, VatResolver und Steuer-Ausweis im MAN-Kreis

Browse source 
Einwand/Entscheidung 12.06.2026: Legacy fakturierte brutto (Steuer
inkludiert, z. B. 199 Euro; steuerbefreite Kunden mit Netto-Ausweis
167,23). Alle neuen Preise sind netto; die Steuer wird zur
Rechnungsstellung sauber validiert und ausgewiesen.

- VatResolver + VatTreatment: DE grundsaetzlich immer mit Steuer, EU nur
  mit (formal plausibler) USt-ID befreit (Reverse Charge inkl.
  Pflichthinweis), Drittlaender grundsaetzlich befreit;
  EU-Laenderliste + vat_rate in config/billing.php
- Schema: billing_addresses.vat_id + invoice_billing_addresses.vat_id
  (Snapshot pro Rechnung), invoices.tax_note; Profil-Formular schreibt
  die vorhandene USt-ID jetzt auch an die Rechnungsadresse
- ManualInvoiceService: rechnet auf Netto-Vertragsbasis
  (legacy_conditions.net_cents bzw. Netto-Katalogpreis) und bestimmt
  Steuer/is_netto/tax_note pro Rechnung ueber den VatResolver
- legacy:grandfather-subscriptions: leitet net_cents aus der letzten
  Legacy-Rechnung ab (brutto / 1,19 bzw. is_netto-Betrag direkt);
  fuer DE-Bestandskunden bleibt der Bruttobetrag unveraendert
  (199 brutto -> 167,23 netto + 31,77 USt = 199,00)
- Doku: Decision-Update 2.1 (Netto-Klarstellung), Phase-9-Plan,
  Checkliste, 05-DATABASE-MERGE 5.6; offen: VIES-Validierung der USt-ID

Tests: VatResolverTest (Datasets fuer alle Faelle), Reverse-Charge/
EU-/Drittland-Rechnungen, Netto-Ableitung; Suite 490 passed, 4 skipped.
Pint clean.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Kevin Adametz 2026-06-12 10:58:43 +00:00
parent 9f610f42d9
commit 808d94f29f
19 changed files with 497 additions and 46 deletions
Download patch file Download diff file Expand all files Collapse all files

48
tests/Feature/Billing/ManualInvoiceGenerationTest.php
View file

@ -34,7 +34,7 @@ function manualAgreement(array $overrides = [], array $optionOverrides = []): Us
]);
}
test('a due manual agreement gets a MAN invoice and the period advances', function () {
test('a due manual agreement gets a MAN invoice with German VAT and the period advances', function () {
Carbon::setTestNow('2026-06-12 08:00:00');
$agreement = manualAgreement([
@ -46,9 +46,12 @@ test('a due manual agreement gets a MAN invoice and the period advances', functi
expect($invoice)->not->toBeNull();
expect($invoice->number)->toBe('MAN-00001');
expect($invoice->status)->toBe(InvoiceStatus::Open);
// Netto-Preisbasis 49,00 € + 19 % USt (Adresse DE).
expect($invoice->amount_cents)->toBe(4900);
expect($invoice->tax_cents)->toBe(931);
expect($invoice->total_cents)->toBe(5831);
expect($invoice->is_netto)->toBeFalse();
expect($invoice->tax_note)->toBeNull();
expect($invoice->due_date->toDateString())->toBe('2026-06-26');
$fresh = $agreement->fresh();
@ -58,15 +61,13 @@ test('a due manual agreement gets a MAN invoice and the period advances', functi
Carbon::setTestNow();
});
test('legacy_conditions override amounts and interval', function () {
test('legacy_conditions provide the net base and interval', function () {
Carbon::setTestNow('2026-06-12 08:00:00');
$agreement = manualAgreement([
'current_period_end' => '2026-06-10',
'legacy_conditions' => [
'amount_cents' => 10000,
'tax_cents' => 1900,
'total_cents' => 11900,
'net_cents' => 10000,
'interval' => 'yearly',
],
]);
@ -81,6 +82,43 @@ test('legacy_conditions override amounts and interval', function () {
Carbon::setTestNow();
});
test('an EU agreement with a valid vat id is invoiced tax-free as reverse charge', function () {
$agreement = manualAgreement();
$agreement->user->billingAddress->update(['country_code' => 'AT', 'vat_id' => 'ATU12345678']);
$invoice = app(ManualInvoiceService::class)->invoiceFor($agreement);
expect($invoice->amount_cents)->toBe(4900);
expect($invoice->tax_cents)->toBe(0);
expect($invoice->total_cents)->toBe(4900);
expect($invoice->is_netto)->toBeTrue();
expect($invoice->tax_note)->toContain('Reverse Charge');
expect($invoice->invoiceBillingAddress->vat_id)->toBe('ATU12345678');
});
test('an EU agreement without a vat id is invoiced with German VAT', function () {
$agreement = manualAgreement();
$agreement->user->billingAddress->update(['country_code' => 'AT', 'vat_id' => null]);
$invoice = app(ManualInvoiceService::class)->invoiceFor($agreement);
expect($invoice->tax_cents)->toBe(931);
expect($invoice->total_cents)->toBe(5831);
expect($invoice->is_netto)->toBeFalse();
});
test('a third-country agreement is invoiced tax-free', function () {
$agreement = manualAgreement();
$agreement->user->billingAddress->update(['country_code' => 'CH', 'vat_id' => null]);
$invoice = app(ManualInvoiceService::class)->invoiceFor($agreement);
expect($invoice->tax_cents)->toBe(0);
expect($invoice->total_cents)->toBe(4900);
expect($invoice->is_netto)->toBeTrue();
expect($invoice->tax_note)->toContain('Nicht im Inland steuerbar');
});
test('the invoice freezes the billing address as a snapshot', function () {
$agreement = manualAgreement();
$agreement->user->billingAddress->update(['name' => 'Alpha GmbH', 'city' => 'Berlin']);