presseportale/tests/Feature/Billing/ManualInvoiceGenerationTest.php

<?php

use App\Console\Commands\GenerateManualInvoices;
use App\Enums\InvoiceStatus;
use App\Enums\UserPaymentOptionStatus;
use App\Models\BillingAddress;
use App\Models\Invoice;
use App\Models\PaymentOption;
use App\Models\User;
use App\Models\UserPaymentOption;
use App\Services\Billing\ManualInvoiceService;
use Illuminate\Support\Carbon;

function manualAgreement(array $overrides = [], array $optionOverrides = []): UserPaymentOption
{
    $user = User::factory()->create();
    BillingAddress::factory()->create(['user_id' => $user->id]);

    $paymentOption = PaymentOption::factory()->create([
        'price_cents' => 4900,
        'interval' => 'monthly',
        ...$optionOverrides,
    ]);

    return UserPaymentOption::factory()->create([
        'user_id' => $user->id,
        'payment_option_id' => $paymentOption->id,
        'status' => UserPaymentOptionStatus::Active->value,
        'stripe_subscription_id' => null,
        'current_period_start' => today()->subMonth(),
        'current_period_end' => today()->subDay(),
        'legacy_conditions' => null,
        ...$overrides,
    ]);
}

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([
        'current_period_end' => '2026-06-11',
    ]);

    $invoice = app(ManualInvoiceService::class)->invoiceFor($agreement);

    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 = $agreement->fresh();
    expect($fresh->current_period_start->toDateString())->toBe('2026-06-11');
    expect($fresh->current_period_end->toDateString())->toBe('2026-07-11');

    Carbon::setTestNow();
});

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' => [
            'net_cents' => 10000,
            'interval' => 'yearly',
        ],
    ]);

    $invoice = app(ManualInvoiceService::class)->invoiceFor($agreement);

    expect($invoice->amount_cents)->toBe(10000);
    expect($invoice->tax_cents)->toBe(1900);
    expect($invoice->total_cents)->toBe(11900);
    expect($agreement->fresh()->current_period_end->toDateString())->toBe('2027-06-10');

    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']);

    $invoice = app(ManualInvoiceService::class)->invoiceFor($agreement);

    $agreement->user->billingAddress->update(['name' => 'Beta GmbH', 'city' => 'Hamburg']);

    expect($invoice->fresh()->invoiceBillingAddress->name)->toBe('Alpha GmbH');
    expect($invoice->fresh()->invoiceBillingAddress->city)->toBe('Berlin');
});

test('agreements without a billing address are skipped and keep their period', function () {
    $agreement = manualAgreement();
    $agreement->user->billingAddress->delete();

    $periodEnd = $agreement->current_period_end->toDateString();

    $invoice = app(ManualInvoiceService::class)->invoiceFor($agreement->fresh());

    expect($invoice)->toBeNull();
    expect(Invoice::count())->toBe(0);
    expect($agreement->fresh()->current_period_end->toDateString())->toBe($periodEnd);
});

test('stripe-managed agreements are never picked up by the manual circle', function () {
    manualAgreement(['stripe_subscription_id' => 'sub_123']);

    expect(app(ManualInvoiceService::class)->duePaymentOptions())->toHaveCount(0);
});

test('agreements with a future period end are not due', function () {
    manualAgreement(['current_period_end' => today()->addWeek()]);

    expect(app(ManualInvoiceService::class)->duePaymentOptions())->toHaveCount(0);
});

test('the command invoices all due agreements', function () {
    manualAgreement();
    manualAgreement();

    $this->artisan(GenerateManualInvoices::class)->assertSuccessful();

    expect(Invoice::count())->toBe(2);
    expect(Invoice::pluck('number')->sort()->values()->all())->toBe(['MAN-00001', 'MAN-00002']);
});

test('the command dry-run does not create invoices', function () {
    manualAgreement();

    $this->artisan(GenerateManualInvoices::class, ['--dry-run' => true])->assertSuccessful();

    expect(Invoice::count())->toBe(0);
});