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

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>

config/billing.php

@@ -34,8 +34,26 @@ return [
     // Zahlungsziel für Rechnungen des manuellen Kreises (Tage).
     'manual_due_days' => env('BILLING_MANUAL_DUE_DAYS', 14),
 
-    // MwSt-Satz für den manuellen Kreis, wenn die Vereinbarung keine
-    // expliziten Beträge in legacy_conditions mitbringt.
+    /*
+    |--------------------------------------------------------------------------
+    | USt-Behandlung (Entscheidung 12.06.2026)
+    |--------------------------------------------------------------------------
+    |
+    | Alle neuen Preise sind NETTO. Die Steuer wird zur Rechnungsstellung
+    | anhand der Rechnungsadresse bestimmt (VatResolver): Deutschland immer
+    | mit Steuer, EU-Ausland nur mit gültiger USt-ID befreit (Reverse
+    | Charge), Drittländer grundsätzlich befreit.
+    |
+    */
+
     'vat_rate' => env('BILLING_VAT_RATE', 0.19),
 
+    // EU-Mitgliedstaaten (ISO 3166-1 alpha-2), Stand 2026 — ohne DE,
+    // das im VatResolver als Inland behandelt wird.
+    'eu_country_codes' => [
+        'AT', 'BE', 'BG', 'CY', 'CZ', 'DK', 'EE', 'ES', 'FI', 'FR',
+        'GR', 'HR', 'HU', 'IE', 'IT', 'LT', 'LU', 'LV', 'MT', 'NL',
+        'PL', 'PT', 'RO', 'SE', 'SI', 'SK',
+    ],
+
 ];

config/cashier.php

@@ -0,0 +1,130 @@
+<?php
+
+use Laravel\Cashier\Console\WebhookCommand;
+use Laravel\Cashier\Invoices\DompdfInvoiceRenderer;
+
+// use Laravel\Cashier\Invoices\LaravelPdfInvoiceRenderer;
+
+return [
+
+    /*
+    |--------------------------------------------------------------------------
+    | Stripe Keys
+    |--------------------------------------------------------------------------
+    |
+    | The Stripe publishable key and secret key give you access to Stripe's
+    | API. The "publishable" key is typically used when interacting with
+    | Stripe.js while the "secret" key accesses private API endpoints.
+    |
+    */
+
+    'key' => env('STRIPE_KEY'),
+
+    'secret' => env('STRIPE_SECRET'),
+
+    /*
+    |--------------------------------------------------------------------------
+    | Cashier Path
+    |--------------------------------------------------------------------------
+    |
+    | This is the base URI path where Cashier's views, such as the payment
+    | verification screen, will be available from. You're free to tweak
+    | this path according to your preferences and application design.
+    |
+    */
+
+    'path' => env('CASHIER_PATH', 'stripe'),
+
+    /*
+    |--------------------------------------------------------------------------
+    | Stripe Webhooks
+    |--------------------------------------------------------------------------
+    |
+    | Your Stripe webhook secret is used to prevent unauthorized requests to
+    | your Stripe webhook handling controllers. The tolerance setting will
+    | check the drift between the current time and the signed request's.
+    |
+    */
+
+    'webhook' => [
+        'secret' => env('STRIPE_WEBHOOK_SECRET'),
+        'tolerance' => env('STRIPE_WEBHOOK_TOLERANCE', 300),
+        'events' => WebhookCommand::DEFAULT_EVENTS,
+    ],
+
+    /*
+    |--------------------------------------------------------------------------
+    | Currency
+    |--------------------------------------------------------------------------
+    |
+    | This is the default currency that will be used when generating charges
+    | from your application. Of course, you are welcome to use any of the
+    | various world currencies that are currently supported via Stripe.
+    |
+    */
+
+    'currency' => env('CASHIER_CURRENCY', 'usd'),
+
+    /*
+    |--------------------------------------------------------------------------
+    | Currency Locale
+    |--------------------------------------------------------------------------
+    |
+    | This is the default locale in which your money values are formatted in
+    | for display. To utilize other locales besides the default en locale
+    | verify you have the "intl" PHP extension installed on the system.
+    |
+    */
+
+    'currency_locale' => env('CASHIER_CURRENCY_LOCALE', 'en'),
+
+    /*
+    |--------------------------------------------------------------------------
+    | Payment Confirmation Notification
+    |--------------------------------------------------------------------------
+    |
+    | If this setting is enabled, Cashier will automatically notify customers
+    | whose payments require additional verification. You should listen to
+    | Stripe's webhooks in order for this feature to function correctly.
+    |
+    */
+
+    'payment_notification' => env('CASHIER_PAYMENT_NOTIFICATION'),
+
+    /*
+    |--------------------------------------------------------------------------
+    | Invoice Settings
+    |--------------------------------------------------------------------------
+    |
+    | The following options determine how Cashier invoices are converted from
+    | HTML into PDFs. You're free to change the options based on the needs
+    | of your application or your preferences regarding invoice styling.
+    |
+    */
+
+    'invoices' => [
+        // Supported: DompdfInvoiceRenderer::class, LaravelPdfInvoiceRenderer::class
+        'renderer' => env('CASHIER_INVOICE_RENDERER', DompdfInvoiceRenderer::class),
+
+        'options' => [
+            // Supported: 'letter', 'legal', 'A4'
+            'paper' => env('CASHIER_PAPER', 'letter'),
+
+            'remote_enabled' => env('CASHIER_REMOTE_ENABLED', false),
+        ],
+    ],
+
+    /*
+    |--------------------------------------------------------------------------
+    | Stripe Logger
+    |--------------------------------------------------------------------------
+    |
+    | This setting defines which logging channel will be used by the Stripe
+    | library to write log messages. You are free to specify any of your
+    | logging channels listed inside the "logging" configuration file.
+    |
+    */
+
+    'logger' => env('CASHIER_LOGGER'),
+
+];

config/services.php

@@ -40,5 +40,4 @@ return [
         'model' => env('OPENAI_MODEL', 'gpt-5.4-mini'),
         'timeout' => env('OPENAI_TIMEOUT', 60),
     ],
-
 ];