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>
208 lines
8 KiB
PHP
208 lines
8 KiB
PHP
<?php
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use App\Console\Commands\GrandfatherLegacySubscriptions;
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use App\Enums\UserPaymentOptionStatus;
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use App\Models\BillingAddress;
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use App\Models\Invoice;
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use App\Models\LegacyInvoice;
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use App\Models\PaymentOption;
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use App\Models\User;
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use App\Models\UserPaymentOption;
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use App\Services\Billing\ManualInvoiceService;
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use Illuminate\Support\Carbon;
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function legacyArchiveInvoice(User $user, array $overrides = []): LegacyInvoice
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{
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static $legacyId = 1000;
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$defaults = [
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'legacy_portal' => 'presseecho',
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'legacy_id' => ++$legacyId,
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'user_id' => $user->id,
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'legacy_user_id' => 90000 + $legacyId,
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'number' => 'PE-'.$legacyId,
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'amount_cents' => 4900,
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'tax_cents' => 0,
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'total_cents' => 4900,
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'status' => 'paid',
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'invoice_date' => '2025-08-01',
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'raw_snapshot' => [
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'is_netto' => false,
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'service_period_begin_date' => '2025-08-01',
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'service_period_end_date' => '2026-07-31',
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],
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'pdf_payload' => [
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'user_payment_option' => [
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'id' => 42,
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'status' => 'active',
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'next_due_date' => '2026-08-01',
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'valid_until_date' => null,
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'payment_option_id' => 1,
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],
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'payment_option' => [
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'id' => 1,
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'type' => 'recurring',
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'article_number' => 'PK-01',
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],
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'payment_option_translation' => ['name' => 'Pressemappe klein'],
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],
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'imported_at' => now(),
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];
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return LegacyInvoice::query()->create(array_replace_recursive($defaults, $overrides));
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}
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beforeEach(function (): void {
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Carbon::setTestNow('2026-06-12 09:00:00');
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});
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afterEach(function (): void {
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Carbon::setTestNow();
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});
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test('an active recurring legacy agreement is migrated as grandfathered with the legacy rhythm', function () {
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$user = User::factory()->create();
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legacyArchiveInvoice($user);
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$this->artisan(GrandfatherLegacySubscriptions::class, ['--no-report' => true])->assertSuccessful();
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$agreement = UserPaymentOption::sole();
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expect($agreement->user_id)->toBe($user->id);
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expect($agreement->status)->toBe(UserPaymentOptionStatus::Grandfathered);
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expect($agreement->stripe_subscription_id)->toBeNull();
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expect($agreement->current_period_start->toDateString())->toBe('2025-08-01');
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expect($agreement->current_period_end->toDateString())->toBe('2026-08-01');
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expect($agreement->legacy_conditions['interval'])->toBe('yearly');
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// Legacy fakturierte brutto: 49,00 € inkl. USt → Netto-Basis 41,18 €.
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expect($agreement->legacy_conditions['net_cents'])->toBe(4118);
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expect($agreement->legacy_conditions['last_total_cents'])->toBe(4900);
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expect($agreement->legacy_conditions['legacy_user_payment_option_id'])->toBe(42);
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$catalog = PaymentOption::query()->where('article_number', 'LEGACY-PE-PK-01')->sole();
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expect($catalog->is_hidden)->toBeTrue();
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});
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test('single-type and inactive legacy agreements stay in the archive', function () {
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$user = User::factory()->create();
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legacyArchiveInvoice($user, [
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'pdf_payload' => ['payment_option' => ['type' => 'single']],
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]);
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legacyArchiveInvoice($user, [
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'pdf_payload' => ['user_payment_option' => ['id' => 43, 'status' => 'canceled']],
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]);
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$this->artisan(GrandfatherLegacySubscriptions::class, ['--no-report' => true])->assertSuccessful();
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expect(UserPaymentOption::count())->toBe(0);
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});
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test('the latest invoice per agreement wins', function () {
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$user = User::factory()->create();
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legacyArchiveInvoice($user, [
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'invoice_date' => '2024-08-01',
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'total_cents' => 3900,
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'amount_cents' => 3900,
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'raw_snapshot' => ['service_period_begin_date' => '2024-08-01', 'service_period_end_date' => '2025-07-31'],
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'pdf_payload' => ['user_payment_option' => ['next_due_date' => '2025-08-01']],
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]);
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legacyArchiveInvoice($user);
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$this->artisan(GrandfatherLegacySubscriptions::class, ['--no-report' => true])->assertSuccessful();
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$agreement = UserPaymentOption::sole();
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expect($agreement->current_period_end->toDateString())->toBe('2026-08-01');
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expect($agreement->legacy_conditions['last_total_cents'])->toBe(4900);
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});
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test('a legacy net invoice keeps its amount as the net base', function () {
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$user = User::factory()->create();
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legacyArchiveInvoice($user, [
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'amount_cents' => 16723,
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'total_cents' => 16723,
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'raw_snapshot' => ['is_netto' => true],
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]);
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$this->artisan(GrandfatherLegacySubscriptions::class, ['--no-report' => true])->assertSuccessful();
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expect(UserPaymentOption::sole()->legacy_conditions['net_cents'])->toBe(16723);
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});
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test('re-running updates the agreement instead of duplicating it (pre-relaunch replay)', function () {
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$user = User::factory()->create();
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legacyArchiveInvoice($user);
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$this->artisan(GrandfatherLegacySubscriptions::class, ['--no-report' => true])->assertSuccessful();
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// Kurz vor dem Relaunch kommt eine neuere Rechnung in den Snapshot.
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legacyArchiveInvoice($user, [
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'invoice_date' => '2026-06-10',
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'raw_snapshot' => ['service_period_begin_date' => '2026-06-10', 'service_period_end_date' => '2027-06-09'],
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'pdf_payload' => ['user_payment_option' => ['next_due_date' => '2027-06-10']],
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]);
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$this->artisan(GrandfatherLegacySubscriptions::class, ['--no-report' => true])->assertSuccessful();
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$agreement = UserPaymentOption::sole();
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expect($agreement->current_period_end->toDateString())->toBe('2027-06-10');
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});
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test('agreements overdue beyond the grace window are skipped as stale', function () {
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$user = User::factory()->create();
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legacyArchiveInvoice($user, [
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'invoice_date' => '2023-08-01',
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'raw_snapshot' => ['service_period_begin_date' => '2023-08-01', 'service_period_end_date' => '2024-07-31'],
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'pdf_payload' => ['user_payment_option' => ['next_due_date' => '2024-08-01']],
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]);
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$this->artisan(GrandfatherLegacySubscriptions::class, ['--no-report' => true])->assertSuccessful();
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expect(UserPaymentOption::count())->toBe(0);
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});
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test('dry-run writes nothing', function () {
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legacyArchiveInvoice(User::factory()->create());
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$this->artisan(GrandfatherLegacySubscriptions::class, ['--dry-run' => true, '--no-report' => true])
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->assertSuccessful();
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expect(UserPaymentOption::count())->toBe(0);
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expect(PaymentOption::query()->where('article_number', 'like', 'LEGACY-%')->count())->toBe(0);
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});
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test('after migration the MAN circle invoices a due legacy agreement with proper VAT', function () {
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$user = User::factory()->create();
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BillingAddress::factory()->create(['user_id' => $user->id, 'country_code' => 'DE']);
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// Fällig: next_due_date liegt vor dem Stichtag (überfälliger Jahreskunde,
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// Legacy-Brutto 199,00 €).
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legacyArchiveInvoice($user, [
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'invoice_date' => '2025-05-14',
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'amount_cents' => 19900,
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'tax_cents' => 0,
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'total_cents' => 19900,
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'raw_snapshot' => ['service_period_begin_date' => '2025-05-14', 'service_period_end_date' => '2026-05-13'],
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'pdf_payload' => ['user_payment_option' => ['next_due_date' => '2026-05-14']],
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]);
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$this->artisan(GrandfatherLegacySubscriptions::class, ['--no-report' => true])->assertSuccessful();
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$service = app(ManualInvoiceService::class);
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$due = $service->duePaymentOptions();
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expect($due)->toHaveCount(1);
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$invoice = $service->invoiceFor($due->first());
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// DE-Kunde: Netto 167,23 € + 19 % USt = 199,00 € — Brutto bleibt wie im
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// Legacy, die Steuer wird jetzt aber sauber ausgewiesen.
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expect($invoice->number)->toBe('MAN-00001');
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expect($invoice->amount_cents)->toBe(16723);
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expect($invoice->tax_cents)->toBe(3177);
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expect($invoice->total_cents)->toBe(19900);
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expect($invoice->is_netto)->toBeFalse();
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// Periode jährlich weitergeschaltet.
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expect($due->first()->fresh()->current_period_end->toDateString())->toBe('2027-05-14');
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expect(Invoice::count())->toBe(1);
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});
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