Refactored code

app/jobs/delete_monthly_invoices_job.rb

@@ -7,4 +7,4 @@ class DeleteMonthlyInvoicesJob < ApplicationJob
                              in_directo: false, e_invoice_sent_at: nil)
     invoices.delete_all
   end
-end
+end

app/jobs/send_monthly_invoices_job.rb

@@ -16,22 +16,17 @@ class SendMonthlyInvoicesJob < ApplicationJob
                            Setting.directo_receipt_payment_term)
   end
 
+  # rubocop:disable Metrics/MethodLength
   def send_monthly_invoices
-    Registrar.where.not(test_registrar: true).find_each do |registrar|
-      next unless registrar.cash_account
-
+    Registrar.with_cash_accounts.find_each do |registrar|
       summary = registrar.monthly_summary(month: @month)
       next if summary.nil?
 
       invoice = registrar.monthly_invoice(month: @month) || create_invoice(summary, registrar)
       next if invoice.nil? || @dry
 
-      InvoiceMailer.invoice_email(invoice: invoice,
-                                  recipient: registrar.billing_email)
-                   .deliver_now
-
-      SendEInvoiceJob.set(wait: 1.minute).perform_now(invoice.id, payable: false)
-
+      send_email_to_registrar(invoice: invoice, registrar: registrar)
+      send_e_invoice(invoice.id)
       next if invoice.in_directo
 
       Rails.logger.info("[DIRECTO] Trying to send monthly invoice #{invoice.number}")
@@ -44,50 +39,24 @@ class SendMonthlyInvoicesJob < ApplicationJob
       sync_with_directo
     end
   end
+  # rubocop:enable Metrics/MethodLength
+
+  def send_email_to_registrar(invoice:, registrar:)
+    InvoiceMailer.invoice_email(invoice: invoice,
+                                recipient: registrar.billing_email)
+                 .deliver_now
+  end
+
+  def send_e_invoice(invoice_id)
+    SendEInvoiceJob.set(wait: 1.minute).perform_now(invoice_id, payable: false)
+  end
 
   def create_invoice(summary, registrar)
-    vat_rate = ::Invoice::VatRateCalculator.new(registrar: registrar).calculate
-    invoice = Invoice.new(
-      number: assign_monthly_number,
-      issue_date: summary['date'].to_date,
-      due_date: summary['date'].to_date,
-      currency: 'EUR',
-      description: I18n.t('invoice.monthly_invoice_description'),
-      seller_name: Setting.registry_juridical_name,
-      seller_reg_no: Setting.registry_reg_no,
-      seller_iban: Setting.registry_iban,
-      seller_bank: Setting.registry_bank,
-      seller_swift: Setting.registry_swift,
-      seller_vat_no: Setting.registry_vat_no,
-      seller_country_code: Setting.registry_country_code,
-      seller_state: Setting.registry_state,
-      seller_street: Setting.registry_street,
-      seller_city: Setting.registry_city,
-      seller_zip: Setting.registry_zip,
-      seller_phone: Setting.registry_phone,
-      seller_url: Setting.registry_url,
-      seller_email: Setting.registry_email,
-      seller_contact_name: Setting.registry_invoice_contact,
-      buyer: registrar,
-      buyer_name: registrar.name,
-      buyer_reg_no: registrar.reg_no,
-      buyer_country_code: registrar.address_country_code,
-      buyer_state: registrar.address_state,
-      buyer_street: registrar.address_street,
-      buyer_city: registrar.address_city,
-      buyer_zip: registrar.address_zip,
-      buyer_phone: registrar.phone,
-      buyer_url: registrar.website,
-      buyer_email: registrar.email,
-      reference_no: registrar.reference_no,
-      vat_rate: vat_rate,
-      monthly_invoice: true,
-      metadata: { items: summary['invoice_lines'] },
-      total: 0
-    )
+    invoice = registrar.init_monthly_invoice(summary)
+    invoice.number = assign_monthly_number
     return unless invoice.save!
 
-    update_directo_number(num: invoice.number)
+    update_monthly_invoice_number(num: invoice.number)
     invoice
   end
 
@@ -103,19 +72,6 @@ class SendMonthlyInvoicesJob < ApplicationJob
     Rails.logger.info('[Directo] Failed to communicate via API')
   end
 
-  def assign_monthly_numbers
-    invoices_count = @directo_client.invoices.count
-    last_directo_num = [Setting.directo_monthly_number_last.presence.try(:to_i),
-                        @min_directo_num].compact.max || 0
-    raise 'Directo Counter is out of period!' if directo_counter_exceedable?(invoices_count,
-                                                                             last_directo_num)
-
-    @directo_client.invoices.each do |inv|
-      last_directo_num += 1
-      inv.number = last_directo_num
-    end
-  end
-
   def assign_monthly_number
     last_directo_num = [Setting.directo_monthly_number_last.presence.try(:to_i),
                         @min_directo_num].compact.max || 0
@@ -134,11 +90,11 @@ class SendMonthlyInvoicesJob < ApplicationJob
     Rails.logger.info "[Directo] - Responded with body: #{body}"
     Nokogiri::XML(body).css('Result').each do |res|
       inv = Invoice.find_by(number: res.attributes['docid'].value.to_i)
-      mark_invoice_as_sent(res: res, req: req, invoice: inv)
+      mark_invoice_as_sent_to_directo(res: res, req: req, invoice: inv)
     end
   end
 
-  def mark_invoice_as_sent(res:, req:, invoice: nil)
+  def mark_invoice_as_sent_to_directo(res:, req:, invoice: nil)
     directo_record = Directo.new(response: res.as_json.to_h,
                                  request: req, invoice_number: res.attributes['docid'].value.to_i)
     directo_record.item = invoice
@@ -147,7 +103,7 @@ class SendMonthlyInvoicesJob < ApplicationJob
     directo_record.save!
   end
 
-  def update_directo_number(num:)
+  def update_monthly_invoice_number(num:)
     return unless num.to_i > Setting.directo_monthly_number_last.to_i
 
     Setting.directo_monthly_number_last = num.to_i

app/models/concerns/registrar/book_keeping.rb

@@ -4,6 +4,15 @@ module Registrar::BookKeeping
   DOMAIN_TO_PRODUCT = { 'ee': '01EE', 'com.ee': '02COM', 'pri.ee': '03PRI',
                         'fie.ee': '04FIE', 'med.ee': '05MED' }.freeze
 
+  included do
+    scope :with_cash_accounts, (lambda do
+      joins(:accounts)
+      .where('accounts.account_type = ? AND test_registrar != ?',
+             Account::CASH,
+             true)
+    end)
+  end
+
   def monthly_summary(month:)
     activities = monthly_activites(month)
     return unless activities.any?

app/models/registrar.rb

@@ -56,9 +56,48 @@ class Registrar < ApplicationRecord
     end
   end
 
-  def issue_prepayment_invoice(amount, description = nil, payable: true)
-    vat_rate = ::Invoice::VatRateCalculator.new(registrar: self).calculate
+  # rubocop:disable Metrics/MethodLength
+  def init_monthly_invoice(summary)
+    Invoice.new(
+      issue_date: summary['date'].to_date,
+      due_date: summary['date'].to_date,
+      currency: 'EUR',
+      description: I18n.t('invoice.monthly_invoice_description'),
+      seller_name: Setting.registry_juridical_name,
+      seller_reg_no: Setting.registry_reg_no,
+      seller_iban: Setting.registry_iban,
+      seller_bank: Setting.registry_bank,
+      seller_swift: Setting.registry_swift,
+      seller_vat_no: Setting.registry_vat_no,
+      seller_country_code: Setting.registry_country_code,
+      seller_state: Setting.registry_state,
+      seller_street: Setting.registry_street,
+      seller_city: Setting.registry_city,
+      seller_zip: Setting.registry_zip,
+      seller_phone: Setting.registry_phone,
+      seller_url: Setting.registry_url,
+      seller_email: Setting.registry_email,
+      seller_contact_name: Setting.registry_invoice_contact,
+      buyer: self,
+      buyer_name: name,
+      buyer_reg_no: reg_no,
+      buyer_country_code: address_country_code,
+      buyer_state: address_state,
+      buyer_street: address_street,
+      buyer_city: address_city,
+      buyer_zip: address_zip,
+      buyer_phone: phone,
+      buyer_url: website,
+      buyer_email: email,
+      reference_no: reference_no,
+      vat_rate: calculate_vat_rate,
+      monthly_invoice: true,
+      metadata: { items: summary['invoice_lines'] },
+      total: 0
+    )
+  end
 
+  def issue_prepayment_invoice(amount, description = nil, payable: true)
     invoice = invoices.create!(
       issue_date: Time.zone.today,
       due_date: (Time.zone.now + Setting.days_to_keep_invoices_active.days).to_date,
@@ -91,7 +130,7 @@ class Registrar < ApplicationRecord
       buyer_url: website,
       buyer_email: email,
       reference_no: reference_no,
-      vat_rate: vat_rate,
+      vat_rate: calculate_vat_rate,
       items_attributes: [
         {
           description: 'prepayment',
@@ -124,6 +163,7 @@ class Registrar < ApplicationRecord
 
     invoice
   end
+  # rubocop:enable Metrics/MethodLength
 
   def cash_account
     accounts.find_by(account_type: Account::CASH)
@@ -265,4 +305,8 @@ class Registrar < ApplicationRecord
   def vat_liable_in_foreign_country?
     !vat_liable_locally?
   end
+
+  def calculate_vat_rate
+    ::Invoice::VatRateCalculator.new(registrar: self).calculate
+  end
 end