EU One-Stop-Shop Tax Return (#84)

* Simpler update for EU tax * Capture new OSS behaviour * Update composer.json * No need to fork * Remove branch alias in preparation for release of 1.0 * Add PHP 8.3 to tests
commerceguys · Jun 18, 2024 · 646977f · 646977f
1 parent ba15124
commit 646977f
Show file tree

Hide file tree

Showing 4 changed files with 51 additions and 11 deletions.
diff --git a/.github/workflows/phpunit83.yml b/.github/workflows/phpunit83.yml
@@ -0,0 +1,20 @@
+name: CI PHP 8.3
+
+on: [push]
+
+jobs:
+  build-test:
+    runs-on: ubuntu-latest
+
+    steps:
+      - uses: actions/checkout@v3
+
+      - uses: php-actions/composer@v6
+        with:
+          php_version: "8.3"
+
+      - name: PHPUnit Tests
+        uses: php-actions/phpunit@v3
+        with:
+          version: "8"
+          php_version: "8.3"
diff --git a/composer.json b/composer.json
@@ -29,10 +29,5 @@
         {
             "name": "David Kitchen"
         }
-    ],
-    "extra": {
-        "branch-alias": {
-            "dev-master": "0.x-dev"
-        }
-    }
+    ]
 }
diff --git a/src/Resolver/TaxType/EuTaxTypeResolver.php b/src/Resolver/TaxType/EuTaxTypeResolver.php
@@ -13,6 +13,11 @@
  */
 class EuTaxTypeResolver implements TaxTypeResolverInterface
 {
+    /**
+     * The date on which the one stop shop rules are in effect
+     */
+    const ONE_STOP_SHOP_INTRODUCTION = '2020-07-01T00:00:00+0100';
+
     use StoreRegistrationCheckerTrait;
 
     /**
@@ -60,19 +65,32 @@ public function resolve(TaxableInterface $taxable, Context $context)
         // to Germany needs to have German VAT applied.
         $isDigital = $context->getDate()->format('Y') >= '2015' && !$taxable->isPhysical();
 
+        $oneStopShop = $context->getDate()->getTimeStamp() > strtotime(static::ONE_STOP_SHOP_INTRODUCTION);
+
         $resolvedTaxTypes = [];
-        if (empty($storeTaxTypes) && !empty($storeRegistrationTaxTypes)) {
+        if (
+            !$oneStopShop
+            && empty($storeTaxTypes)
+            && !empty($storeRegistrationTaxTypes)
+        ) {
             // The store is not in the EU but is registered to collect VAT.
             // This VAT is only charged on B2C digital services.
             $resolvedTaxTypes = self::NO_APPLICABLE_TAX_TYPE;
             if ($isDigital && !$customerTaxNumber) {
                 $resolvedTaxTypes = $customerTaxTypes;
             }
-        } elseif ($customerTaxNumber && $customerCountry != $storeCountry) {
+        } elseif (
+            $customerTaxNumber
+            && $customerCountry != $storeCountry
+            && !empty($storeTaxTypes) // store is in the EU
+        ) {
             // Intra-community supply (B2B).
             $icTaxType = $this->taxTypeRepository->get('eu_ic_vat');
             $resolvedTaxTypes = [$icTaxType];
-        } elseif ($isDigital) {
+        } elseif (
+            $isDigital
+            || $oneStopShop
+        ) {
             $resolvedTaxTypes = $customerTaxTypes;
         } else {
             // Physical products use the origin tax types, unless the store is

diff --git a/tests/Resolver/TaxType/EuTaxTypeResolverTest.php b/tests/Resolver/TaxType/EuTaxTypeResolverTest.php
@@ -241,6 +241,7 @@ public function dataProvider()
 
         $date1 = new \DateTime('2014-02-24');
         $date2 = new \DateTime('2015-02-24');
+        $date3 = new \DateTime('2021-08-24');
         $notApplicable = EuTaxTypeResolver::NO_APPLICABLE_TAX_TYPE;
 
         return [
@@ -249,9 +250,9 @@ public function dataProvider()
             // French customer, French store, VAT number provided.
             [$physicalTaxable, $this->getContext($frenchAddress, $frenchAddress, '123'), 'fr_vat'],
             // German customer, French store, physical product.
-            [$physicalTaxable, $this->getContext($germanAddress, $frenchAddress), 'fr_vat'],
+            [$physicalTaxable, $this->getContext($germanAddress, $frenchAddress, '', [], $date2), 'fr_vat'],
             // German customer, French store registered for German VAT, physical product.
-            [$physicalTaxable, $this->getContext($germanAddress, $frenchAddress, '', ['DE']), 'de_vat'],
+            [$physicalTaxable, $this->getContext($germanAddress, $frenchAddress, '', ['DE'], $date2), 'de_vat'],
             // German customer, French store, digital product before Jan 1st 2015.
             [$digitalTaxable, $this->getContext($germanAddress, $frenchAddress, '', [], $date1), 'fr_vat'],
             // German customer, French store, digital product.
@@ -266,6 +267,12 @@ public function dataProvider()
             [$physicalTaxable, $this->getContext($serbianAddress, $frenchAddress), []],
             // French customer, Serbian store, physical product.
             [$physicalTaxable, $this->getContext($frenchAddress, $serbianAddress), []],
+            // German customer, French store, digital product after July 1st 2021.
+            [$digitalTaxable, $this->getContext($germanAddress, $frenchAddress, '', [], $date3), 'de_vat'],
+            // German customer, French store, physical product after July 1st 2021.
+            [$physicalTaxable, $this->getContext($germanAddress, $frenchAddress, '', [], $date3), 'de_vat'],
+            // German customer US store registered in FR, physical product after July 1st 2021
+            [$physicalTaxable, $this->getContext($germanAddress, $usAddress, '', ['FR'], $date3), 'de_vat'],
         ];
     }