Merge pull request #775 from internetee/registry-623

Registry 623

app/controllers/admin/bank_statements_controller.rb

@@ -24,7 +24,7 @@ module Admin
       @invoice = Invoice.find_by(id: params[:invoice_id])
       @bank_transaction = @bank_statement.bank_transactions.build(
         description: @invoice.to_s,
-        sum: @invoice.sum,
+        sum: @invoice.total,
         reference_no: @invoice.reference_no,
         paid_at: Time.zone.now.to_date,
         currency: 'EUR'

app/controllers/admin/registrars_controller.rb

@@ -61,7 +61,6 @@ module Admin
     def registrar_params
       params.require(:registrar).permit(:name,
                                         :reg_no,
-                                        :vat_no,
                                         :street,
                                         :city,
                                         :state,
@@ -70,10 +69,12 @@ module Admin
                                         :email,
                                         :phone,
                                         :website,
-                                        :billing_email,
                                         :code,
                                         :test_registrar,
+                                        :vat_no,
+                                        :vat_rate,
                                         :accounting_customer_code,
+                                        :billing_email,
                                         :language)
     end
   end

app/controllers/registrar/invoices_controller.rb

@@ -55,8 +55,8 @@ class Registrar
     end
 
     def normalize_search_parameters
-      params[:q][:sum_cache_gteq].gsub!(',', '.') if params[:q][:sum_cache_gteq]
-      params[:q][:sum_cache_lteq].gsub!(',', '.') if params[:q][:sum_cache_lteq]
+      params[:q][:total_gteq].gsub!(',', '.') if params[:q][:total_gteq]
+      params[:q][:total_lteq].gsub!(',', '.') if params[:q][:total_lteq]
 
       ca_cache = params[:q][:due_date_lteq]
       begin

app/models/bank_link.rb

@@ -29,7 +29,7 @@ class BankLink
       hash["VK_VERSION"]  = "008"
       hash["VK_SND_ID"]   = ENV["payments_#{type}_seller_account"]
       hash["VK_STAMP"]    = invoice.number
-      hash["VK_AMOUNT"]   = number_with_precision(invoice.sum_cache, :precision => 2, :separator => ".")
+      hash["VK_AMOUNT"]   = number_with_precision(invoice.total, :precision => 2, :separator => ".")
       hash["VK_CURR"]     = invoice.currency
       hash["VK_REF"]      = ""
       hash["VK_MSG"]      = invoice.order
@@ -140,7 +140,7 @@ class BankLink
 
     def validate_amount
       source = number_with_precision(BigDecimal.new(params["VK_AMOUNT"].to_s), precision: 2, separator: ".")
-      target = number_with_precision(invoice.sum_cache, precision: 2, separator: ".")
+      target = number_with_precision(invoice.total, precision: 2, separator: ".")
 
       source == target
     end

app/models/bank_transaction.rb

@@ -47,7 +47,7 @@ class BankTransaction < ActiveRecord::Base
     return if invoice.binded?
     return if invoice.cancelled?
 
-    return if invoice.sum != sum
+    return if invoice.total != sum
     create_activity(registrar, invoice)
   end
   # rubocop: enable Metrics/PerceivedComplexity
@@ -76,7 +76,7 @@ class BankTransaction < ActiveRecord::Base
       return
     end
 
-    if invoice.sum != sum
+    if invoice.total != sum
       errors.add(:base, I18n.t('invoice_and_transaction_sums_do_not_match'))
       return
     end
@@ -88,7 +88,7 @@ class BankTransaction < ActiveRecord::Base
     create_account_activity(
       account: registrar.cash_account,
       invoice: invoice,
-      sum: invoice.sum_without_vat,
+      sum: invoice.subtotal,
       currency: currency,
       description: description,
       activity_type: AccountActivity::ADD_CREDIT

app/models/directo.rb

@@ -3,7 +3,7 @@ class Directo < ActiveRecord::Base
   belongs_to :item, polymorphic: true
 
   def self.send_receipts
-    new_trans = Invoice.where(invoice_type: "DEB", in_directo: false).where(cancelled_at: nil)
+    new_trans = Invoice.where(in_directo: false).where(cancelled_at: nil)
     total     = new_trans.count
     counter   = 0
     Rails.logger.info("[DIRECTO] Will try to send #{total} invoices")
@@ -15,7 +15,7 @@ class Directo < ActiveRecord::Base
           group.each do |invoice|
 
             if invoice.account_activity.nil? || invoice.account_activity.bank_transaction.nil? ||
-                invoice.account_activity.bank_transaction.sum.nil? || invoice.account_activity.bank_transaction.sum != invoice.sum_cache
+                invoice.account_activity.bank_transaction.sum.nil? || invoice.account_activity.bank_transaction.sum != invoice.total
               Rails.logger.info("[DIRECTO] Invoice #{invoice.number} has been skipped")
               next
             end
@@ -29,12 +29,14 @@ class Directo < ActiveRecord::Base
                 "InvoiceDate" => invoice.created_at.strftime("%Y-%m-%dT%H:%M:%S"),
                 "PaymentTerm" => Setting.directo_receipt_payment_term,
                 "Currency"    => invoice.currency,
-                "CustomerCode"=> invoice.buyer.accounting_customer_code
+                "CustomerCode"=> invoice.buyer.accounting_customer_code,
+                'TotalVAT' => ActionController::Base.helpers.number_with_precision(invoice.vat_amount, precision: 2, separator: '.')
             ){
               xml.line(
                   "ProductID"      => Setting.directo_receipt_product_name,
                   "Quantity"       => 1,
-                  "UnitPriceWoVAT" => ActionController::Base.helpers.number_with_precision(invoice.sum_cache/(1+invoice.vat_prc), precision: 2, separator: "."),
+                  "UnitPriceWoVAT" => ActionController::Base.helpers.number_with_precision(invoice.subtotal, precision: 2, separator: '.'),
+                  'VATCode' => invoice.buyer_vat_no,
                   "ProductName"    => invoice.order
               )
             }

app/models/invoice.rb

@@ -27,12 +27,18 @@ class Invoice < ActiveRecord::Base
   attr_accessor :billing_email
   validates :billing_email, email_format: { message: :invalid }, allow_blank: true
 
-  validates :invoice_type, :due_date, :currency, :seller_name,
-            :seller_iban, :buyer_name, :invoice_items, :vat_prc, presence: true
+  validates :due_date, :currency, :seller_name,
+            :seller_iban, :buyer_name, :invoice_items, presence: true
+  validates :vat_rate, numericality: { greater_than_or_equal_to: 0, less_than: 100 },
+            allow_nil: true
 
-  before_create :set_invoice_number, :check_vat
+  before_create :set_invoice_number
+  before_create :apply_default_vat_rate, unless: :vat_rate?
+  before_create :calculate_total, unless: :total?
+  before_create :apply_default_buyer_vat_no, unless: :buyer_vat_no?
 
-  before_save   :check_vat
+  attribute :vat_rate, ::Type::VATRate.new
+  attr_readonly :vat_rate
 
   def set_invoice_number
     last_no = Invoice.order(number: :desc).where('number IS NOT NULL').limit(1).pluck(:number).first
@@ -50,14 +56,6 @@ class Invoice < ActiveRecord::Base
     false
   end
 
-  def check_vat
-    if buyer.country_code != 'EE' && buyer.vat_no.present?
-      self.vat_prc = 0
-    end
-  end
-
-  before_save -> { self.sum_cache = sum }
-
   class << self
     def cancel_overdue_invoices
       STDOUT << "#{Time.zone.now.utc} - Cancelling overdue invoices\n" unless Rails.env.test?
@@ -106,12 +104,12 @@ class Invoice < ActiveRecord::Base
   def buyer_country
     Country.new(buyer_country_code)
   end
-  
+
 # order is used for directo/banklink description
   def order
     "Order nr. #{number}"
   end
-  
+
   def pdf(html)
     kit = PDFKit.new(html)
     kit.to_pdf
@@ -152,15 +150,31 @@ class Invoice < ActiveRecord::Base
     invoice_items
   end
 
-  def sum_without_vat
-    (items.map(&:item_sum_without_vat).sum).round(2)
+  def subtotal
+    invoice_items.map(&:item_sum_without_vat).reduce(:+)
   end
 
-  def vat
-    (sum_without_vat * vat_prc).round(2)
+  def vat_amount
+    return 0 unless vat_rate
+    subtotal * vat_rate / 100
   end
 
-  def sum
-    (sum_without_vat + vat).round(2)
+  def total
+    calculate_total unless total?
+    read_attribute(:total)
+  end
+
+  private
+
+  def apply_default_vat_rate
+    self.vat_rate = buyer.effective_vat_rate
+  end
+
+  def apply_default_buyer_vat_no
+    self.buyer_vat_no = buyer.vat_no
+  end
+
+  def calculate_total
+    self.total = subtotal + vat_amount
   end
 end

app/models/registrar.rb

@@ -19,6 +19,15 @@ class Registrar < ActiveRecord::Base
   validates :language, presence: true
   validate :forbid_special_code
 
+  validates :vat_rate, presence: true, if: 'foreign_vat_payer? && vat_no.blank?'
+  validates :vat_rate, absence: true, if: :home_vat_payer?
+  validates :vat_rate, absence: true, if: 'foreign_vat_payer? && vat_no?'
+  validates :vat_rate, numericality: { greater_than_or_equal_to: 0, less_than: 100 },
+            allow_nil: true
+
+  validate :forbid_special_code
+
+  attribute :vat_rate, ::Type::VATRate.new
   after_initialize :set_defaults
   before_validation :generate_iso_11649_reference_no
 
@@ -49,12 +58,10 @@ class Registrar < ActiveRecord::Base
   # rubocop:disable Metrics/AbcSize
   def issue_prepayment_invoice(amount, description = nil)
     invoices.create(
-      invoice_type: 'DEB',
       due_date: (Time.zone.now.to_date + Setting.days_to_keep_invoices_active.days).end_of_day,
       payment_term: 'prepayment',
       description: description,
       currency: 'EUR',
-      vat_prc: Setting.registry_vat_prc,
       seller_name: Setting.registry_juridical_name,
       seller_reg_no: Setting.registry_reg_no,
       seller_iban: Setting.registry_iban,
@@ -70,7 +77,7 @@ class Registrar < ActiveRecord::Base
       seller_url: Setting.registry_url,
       seller_email: Setting.registry_email,
       seller_contact_name: Setting.registry_invoice_contact,
-      buyer_id: id,
+      buyer: self,
       buyer_name: name,
       buyer_reg_no: reg_no,
       buyer_country_code: country_code,
@@ -105,11 +112,6 @@ class Registrar < ActiveRecord::Base
     cash_account.account_activities.create!(args)
   end
 
-  def credit!(args)
-    args[:currency] = 'EUR'
-    cash_account.account_activities.create!(args)
-  end
-
   def address
     [street, city, state, zip].reject(&:blank?).compact.join(', ')
   end
@@ -145,6 +147,14 @@ class Registrar < ActiveRecord::Base
     end
   end
 
+  def effective_vat_rate
+    if home_vat_payer?
+      Registry.instance.vat_rate
+    else
+      vat_rate
+    end
+  end
+
   private
 
   def set_defaults
@@ -175,4 +185,12 @@ class Registrar < ActiveRecord::Base
       break unless self.class.exists?(reference_no: reference_no)
     end
   end
+
+  def home_vat_payer?
+    country == Registry.instance.legal_address_country
+  end
+
+  def foreign_vat_payer?
+    !home_vat_payer?
+  end
 end

app/models/registry.rb

@@ -0,0 +1,11 @@
+class Registry
+  include Singleton
+
+  def vat_rate
+    Setting.registry_vat_prc.to_d * 100
+  end
+
+  def legal_address_country
+    Country.new(Setting.registry_country_code)
+  end
+end

app/models/type/vat_rate.rb

@@ -0,0 +1,11 @@
+module Type
+  class VATRate < ActiveRecord::Type::Decimal
+    def type_cast_from_database(value)
+      super * 100 if value
+    end
+
+    def type_cast_for_database(value)
+      super / 100.0 if value
+    end
+  end
+end

app/views/admin/registrars/_billing.html.erb

@@ -7,6 +7,9 @@
             <dt><%= Registrar.human_attribute_name :vat_no %></dt>
             <dd><%= registrar.vat_no %></dd>
 
+            <dt><%= Registrar.human_attribute_name :vat_rate %></dt>
+            <dd><%= number_to_percentage(registrar.vat_rate, precision: 1) %></dd>
+
             <dt><%= Registrar.human_attribute_name :accounting_customer_code %></dt>
             <dd><%= registrar.accounting_customer_code %></dd>
 

app/views/admin/registrars/form/_billing.html.erb

@@ -17,6 +17,19 @@
                     </div>
                 </div>
 
+                <div class="form-group">
+                    <div class="col-md-4 control-label">
+                        <%= f.label :vat_rate %>
+                    </div>
+                    <div class="col-md-3">
+                        <div class="input-group">
+                            <%= f.number_field :vat_rate, min: 0, max: 99.9, step: 0.1,
+                                               class: 'form-control' %>
+                            <div class="input-group-addon">%</div>
+                        </div>
+                    </div>
+                </div>
+
                 <div class="form-group">
                     <div class="col-md-4 control-label">
                         <%= f.label :accounting_customer_code %>

app/views/registrar/invoices/index.haml

@@ -33,11 +33,11 @@
         .col-md-3
           .form-group
             = f.label t(:minimum_total)
-            = f.search_field :sum_cache_gteq, class: 'form-control', placeholder: t(:minimum_total), autocomplete: 'off'
+            = f.search_field :total_gteq, class: 'form-control', placeholder: t(:minimum_total), autocomplete: 'off'
         .col-md-3
           .form-group
             = f.label t(:maximum_total)
-            = f.search_field :sum_cache_lteq, class: 'form-control', placeholder: t(:maximum_total), autocomplete: 'off'
+            = f.search_field :total_lteq, class: 'form-control', placeholder: t(:maximum_total), autocomplete: 'off'
         .col-md-3{style: 'padding-top: 25px;'}
           %button.btn.btn-default
              
@@ -67,7 +67,7 @@
                 %td{class: 'text-danger'}= t(:unpaid)
 
               %td= l(x.due_date, format: :date_long)
-              %td= currency(x.sum)
+              %td= currency(x.total)
 .row
   .col-md-12
     = paginate @invoices

app/views/registrar/invoices/partials/_items.haml

@@ -20,13 +20,13 @@
     %tfoot
       %tr
         %th{colspan: 3}
-        %th= t(:total_without_vat)
-        %td= currency(@invoice.sum_without_vat)
+        %th= Invoice.human_attribute_name :subtotal
+        %td= number_to_currency @invoice.subtotal
       %tr
         %th.no-border{colspan: 3}
-        %th= t('vat', vat_prc: (@invoice.vat_prc * 100).round)
-        %td= currency(@invoice.vat)
+        %th= "VAT #{number_to_percentage(@invoice.vat_rate, precision: 1)}"
+        %td= number_to_currency @invoice.vat_amount
       %tr
         %th.no-border{colspan: 3}
         %th= t(:total)
-        %td= currency(@invoice.sum)
+        %td= number_to_currency @invoice.total

app/views/registrar/invoices/pdf.haml

@@ -238,16 +238,16 @@
               %tfoot
                 %tr
                   %th{colspan: 3}
-                  %th= t(:total_without_vat)
-                  %td= "#{currency(@invoice.sum_without_vat)} #{@invoice.currency}"
+                  %th= Invoice.human_attribute_name :subtotal
+                  %td= number_to_currency @invoice.subtotal
                 %tr
                   %th.no-border{colspan: 3}
-                  %th= t('vat', vat_prc: (@invoice.vat_prc * 100).round)
-                  %td= "#{currency(@invoice.vat)} #{@invoice.currency}"
+                  %th= "VAT #{number_to_percentage(@invoice.vat_rate, precision: 1)}"
+                  %td= number_to_currency @invoice.vat_amount
                 %tr
                   %th.no-border{colspan: 3}
                   %th= t(:total)
-                  %td= "#{currency(@invoice.sum)} #{@invoice.currency}"
+                  %td= number_to_currency @invoice.total
 
       #footer
         %hr

config/application.rb

@@ -15,7 +15,7 @@ require 'rails/all'
 # you've limited to :test, :development, or :production.
 Bundler.require(*Rails.groups)
 
-module Registry
+module DomainNameRegistry
   class Application < Rails::Application
     # Settings in config/environments/* take precedence over those specified here.
     # Application configuration should go into files in config/initializers

config/locales/admin/registrars.en.yml

@@ -19,6 +19,12 @@ en:
       billing:
         header: Billing
 
+      edit:
+        header: Edit registrar
+
+      billing:
+        header: Billing
+
       create:
         created: Registrar has been successfully created
 

config/locales/en.yml

@@ -538,7 +538,6 @@ en:
   invoice_number: Invoice no.
   seller: 'Seller'
   prepayment: 'Prepayment'
-  vat: 'VAT (%{vat_prc}%)'
   unpaid: 'Unpaid'
   your_current_account_balance_is: 'Your current account balance is %{balance} %{currency}'
   billing: 'Billing'
@@ -556,7 +555,6 @@ en:
   unit: 'Unit'
   price: 'Price'
   total: 'Total'
-  total_without_vat: 'Total without VAT'
   paid_at: 'Paid at'
   invoice: 'Invoice'
   bank_statements: 'Bank statements'
@@ -762,5 +760,6 @@ en:
 
   attributes:
     vat_no: VAT number
+    vat_rate: VAT rate
     ipv4: IPv4
     ipv6: IPv6

db/migrate/20180228055259_add_registrars_vat_rate.rb

@@ -0,0 +1,5 @@
+class AddRegistrarsVatRate < ActiveRecord::Migration
+  def change
+    add_column :registrars, :vat_rate, :decimal, precision: 4, scale: 3
+  end
+end

db/migrate/20180228064342_rename_invoices_vat_prc_to_vat_rate.rb

@@ -0,0 +1,5 @@
+class RenameInvoicesVatPrcToVatRate < ActiveRecord::Migration
+  def change
+    rename_column :invoices, :vat_prc, :vat_rate
+  end
+end

db/migrate/20180228070102_change_invoices_vat_rate_type.rb

@@ -0,0 +1,5 @@
+class ChangeInvoicesVatRateType < ActiveRecord::Migration
+  def change
+    change_column :invoices, :vat_rate, :decimal, precision: 4, scale: 3
+  end
+end

db/migrate/20180228070431_change_invoice_vat_rate_to_null.rb

@@ -0,0 +1,5 @@
+class ChangeInvoiceVatRateToNull < ActiveRecord::Migration
+  def change
+    change_column_null :invoices, :vat_rate, true
+  end
+end

db/migrate/20180228074442_remove_registrars_vat.rb

@@ -0,0 +1,5 @@
+class RemoveRegistrarsVat < ActiveRecord::Migration
+  def change
+    remove_column :registrars, :vat, :boolean
+  end
+end

db/migrate/20180310142630_remove_invoices_invoice_type.rb

@@ -0,0 +1,5 @@
+class RemoveInvoicesInvoiceType < ActiveRecord::Migration
+  def change
+    remove_column :invoices, :invoice_type, :string
+  end
+end

db/migrate/20180313090437_rename_invoices_sum_cache_to_total.rb

@@ -0,0 +1,5 @@
+class RenameInvoicesSumCacheToTotal < ActiveRecord::Migration
+  def change
+    rename_column :invoices, :sum_cache, :total
+  end
+end

db/migrate/20180313124751_change_invoices_total_to_not_null.rb

@@ -0,0 +1,5 @@
+class ChangeInvoicesTotalToNotNull < ActiveRecord::Migration
+  def change
+    change_column_null :invoices, :total, false
+  end
+end

db/migrate/20180314122722_add_invoices_buyer_vat_no.rb

@@ -0,0 +1,5 @@
+class AddInvoicesBuyerVatNo < ActiveRecord::Migration
+  def change
+    add_column :invoices, :buyer_vat_no, :string
+  end
+end

db/structure.sql

@@ -998,13 +998,12 @@ CREATE TABLE invoices (
     id integer NOT NULL,
     created_at timestamp without time zone NOT NULL,
     updated_at timestamp without time zone NOT NULL,
-    invoice_type character varying NOT NULL,
     due_date timestamp without time zone NOT NULL,
     payment_term character varying,
     currency character varying NOT NULL,
     description character varying,
     reference_no character varying,
-    vat_prc numeric(10,2) NOT NULL,
+    vat_rate numeric(4,3),
     paid_at timestamp without time zone,
     seller_id integer,
     seller_name character varying NOT NULL,
@@ -1037,8 +1036,9 @@ CREATE TABLE invoices (
     updator_str character varying,
     number integer,
     cancelled_at timestamp without time zone,
-    sum_cache numeric(10,2),
-    in_directo boolean DEFAULT false
+    total numeric(10,2) NOT NULL,
+    in_directo boolean DEFAULT false,
+    buyer_vat_no character varying
 );
 
 
@@ -2154,11 +2154,11 @@ CREATE TABLE registrars (
     code character varying NOT NULL,
     website character varying,
     accounting_customer_code character varying NOT NULL,
-    vat boolean,
     legacy_id integer,
     reference_no character varying,
     test_registrar boolean DEFAULT false,
-    language character varying NOT NULL
+    language character varying NOT NULL,
+    vat_rate numeric(4,3)
 );
 
 
@@ -4669,6 +4669,16 @@ INSERT INTO schema_migrations (version) VALUES ('20180214213743');
 
 INSERT INTO schema_migrations (version) VALUES ('20180218004148');
 
+INSERT INTO schema_migrations (version) VALUES ('20180228055259');
+
+INSERT INTO schema_migrations (version) VALUES ('20180228064342');
+
+INSERT INTO schema_migrations (version) VALUES ('20180228070102');
+
+INSERT INTO schema_migrations (version) VALUES ('20180228070431');
+
+INSERT INTO schema_migrations (version) VALUES ('20180228074442');
+
 INSERT INTO schema_migrations (version) VALUES ('20180306180401');
 
 INSERT INTO schema_migrations (version) VALUES ('20180306181538');
@@ -4695,3 +4705,11 @@ INSERT INTO schema_migrations (version) VALUES ('20180309053921');
 
 INSERT INTO schema_migrations (version) VALUES ('20180309054510');
 
+INSERT INTO schema_migrations (version) VALUES ('20180310142630');
+
+INSERT INTO schema_migrations (version) VALUES ('20180313090437');
+
+INSERT INTO schema_migrations (version) VALUES ('20180313124751');
+
+INSERT INTO schema_migrations (version) VALUES ('20180314122722');
+

doc/models_complete.svg

@@ -1489,7 +1489,6 @@
 <text text-anchor="start" x="1600.5" y="-2399.3" font-family="Times,serif" font-size="14.00">zip :string</text>
 <text text-anchor="start" x="1600.5" y="-2384.3" font-family="Times,serif" font-size="14.00">code :string</text>
 <text text-anchor="start" x="1600.5" y="-2369.3" font-family="Times,serif" font-size="14.00">url :string</text>
-<text text-anchor="start" x="1600.5" y="-2339.3" font-family="Times,serif" font-size="14.00">vat :boolean</text>
 <text text-anchor="start" x="1600.5" y="-2324.3" font-family="Times,serif" font-size="14.00">legacy_id :integer</text>
 <text text-anchor="start" x="1600.5" y="-2309.3" font-family="Times,serif" font-size="14.00">reference_no :string</text>
 </g>
@@ -1614,13 +1613,12 @@
 <text text-anchor="start" x="121.5" y="-1571.3" font-family="Times,serif" font-size="14.00">id :integer</text>
 <text text-anchor="start" x="121.5" y="-1556.3" font-family="Times,serif" font-size="14.00">created_at :datetime</text>
 <text text-anchor="start" x="121.5" y="-1541.3" font-family="Times,serif" font-size="14.00">updated_at :datetime</text>
-<text text-anchor="start" x="121.5" y="-1526.3" font-family="Times,serif" font-size="14.00">invoice_type :string</text>
 <text text-anchor="start" x="121.5" y="-1511.3" font-family="Times,serif" font-size="14.00">due_date :datetime</text>
 <text text-anchor="start" x="121.5" y="-1496.3" font-family="Times,serif" font-size="14.00">payment_term :string</text>
 <text text-anchor="start" x="121.5" y="-1481.3" font-family="Times,serif" font-size="14.00">currency :string</text>
 <text text-anchor="start" x="121.5" y="-1466.3" font-family="Times,serif" font-size="14.00">description :string</text>
 <text text-anchor="start" x="121.5" y="-1451.3" font-family="Times,serif" font-size="14.00">reference_no :string</text>
-<text text-anchor="start" x="121.5" y="-1436.3" font-family="Times,serif" font-size="14.00">vat_prc :decimal</text>
+<text text-anchor="start" x="121.5" y="-1436.3" font-family="Times,serif" font-size="14.00">vat_rate :decimal</text>
 <text text-anchor="start" x="121.5" y="-1421.3" font-family="Times,serif" font-size="14.00">paid_at :datetime</text>
 <text text-anchor="start" x="121.5" y="-1406.3" font-family="Times,serif" font-size="14.00">seller_id :integer</text>
 <text text-anchor="start" x="121.5" y="-1391.3" font-family="Times,serif" font-size="14.00">seller_name :string</text>
@@ -1653,7 +1651,7 @@
 <text text-anchor="start" x="121.5" y="-986.3" font-family="Times,serif" font-size="14.00">updator_str :string</text>
 <text text-anchor="start" x="121.5" y="-971.3" font-family="Times,serif" font-size="14.00">number :integer</text>
 <text text-anchor="start" x="121.5" y="-956.3" font-family="Times,serif" font-size="14.00">cancelled_at :datetime</text>
-<text text-anchor="start" x="121.5" y="-941.3" font-family="Times,serif" font-size="14.00">sum_cache :decimal</text>
+<text text-anchor="start" x="121.5" y="-941.3" font-family="Times,serif" font-size="14.00">total :decimal</text>
 </g>
 <!-- Registrar&#45;&gt;Invoice -->
 <g id="edge64" class="edge"><title>Registrar&#45;&gt;Invoice</title>

lib/tasks/import.rake

@@ -87,7 +87,6 @@ namespace :import do
         zip: x.postalcode.try(:strip),
         url: x.url.try(:strip),
         accounting_customer_code: x.directo_handle.try(:strip),
-        vat: x.vat,
         legacy_id: x.id,
         creator_str: user,
         updator_str: user,

spec/factories/invoice.rb

@@ -3,12 +3,11 @@ FactoryBot.define do
     buyer_name 'Registrar 1'
     currency { 'EUR' }
     due_date { Time.zone.now.to_date + 1.day }
-    invoice_type 'DEB'
     seller_iban { '123' }
     seller_name { 'EIS' }
     seller_city { 'Tallinn' }
     seller_street { 'Paldiski mnt. 123' }
-    vat_prc 0.2
+    vat_rate 0.2
     buyer { FactoryBot.create(:registrar) }
 
     after :build do |invoice|

spec/models/invoice_spec.rb

@@ -13,10 +13,8 @@ describe Invoice do
         "Currency is missing",
         "Due date is missing",
         "Invoice items is missing",
-        "Invoice type is missing",
         "Seller iban is missing",
         "Seller name is missing",
-        "Vat prc is missing"
       ])
     end
 
@@ -52,20 +50,6 @@ describe Invoice do
       @invoice.seller_address.should == 'Paldiski mnt. 123, Tallinn'
     end
 
-    it 'should calculate sums correctly' do
-      @invoice = create(:invoice)
-      @invoice.vat_prc.should == BigDecimal.new('0.2')
-      @invoice.sum_without_vat.should == BigDecimal.new('300.0')
-      @invoice.vat.should == BigDecimal.new('60.0')
-      @invoice.sum.should == BigDecimal.new('360.0')
-
-      ii = @invoice.items.first
-      ii.item_sum_without_vat.should == BigDecimal.new('150.0')
-
-      ii = @invoice.items.last
-      ii.item_sum_without_vat.should == BigDecimal.new('150.0')
-    end
-
     it 'should cancel overdue invoices' do
       create(:invoice, created_at: Time.zone.now - 35.days, due_date: Time.zone.now - 30.days)
       Invoice.cancel_overdue_invoices

test/fixtures/invoice_items.yml

@@ -1,13 +1,13 @@
-DEFAULTS: &DEFAULTS
+one:
   description: Acme services
+  price: 5
+  amount: 1
+  unit: pc
+  invoice: valid
+
+two:
+  description: Acme services
+  price: 5
   amount: 2
   unit: pc
-  price: 5
-
-valid:
-  <<: *DEFAULTS
-  invoice: valid
-
-another:
-  <<: *DEFAULTS
   invoice: valid

test/fixtures/invoices.yml

@@ -1,12 +1,13 @@
 DEFAULTS: &DEFAULTS
   created_at: <%= Date.parse '2010-07-05' %>
   due_date: <%= Date.parse '2010-07-06' %>
-  invoice_type: DEB
   currency: EUR
   seller_name: John Doe
   seller_iban: 1234
+  buyer: bestnames
   buyer_name: Jane Doe
-  vat_prc: 0.2
+  vat_rate: 0.1
+  total: 16.50
 
 valid:
   <<: *DEFAULTS
@@ -21,7 +22,7 @@ cancelled:
 
 paid:
   <<: *DEFAULTS
-  sum_cache: 1
+  total: 1
 
 outstanding:
   <<: *DEFAULTS

test/fixtures/registrars.yml

@@ -17,7 +17,8 @@ goodnames:
   reg_no: 12345
   code: goodnames
   email: info@goodnames.test
-  country_code: US
+  country_code: DE
+  vat_no: DE123456789
   accounting_customer_code: goodnames
   language: en
 
@@ -29,3 +30,23 @@ not_in_use:
   country_code: US
   accounting_customer_code: any
   language: en
+
+complete:
+  name: Complete Names
+  reg_no: 123456
+  code: completenames
+  email: completenames@example.com
+  country_code: US
+  accounting_customer_code: US0001
+  language: en
+  vat_no: US12345
+  vat_rate: 0.05
+
+not_in_use:
+  name: any
+  reg_no: any
+  code: any
+  email: any@example.com
+  country_code: US
+  accounting_customer_code: any
+  language: en

test/integration/admin/mail_templates/new_test.rb

@@ -1,7 +1,7 @@
 require 'test_helper'
 
 class AdminAreaNewMailTemplateTest < ActionDispatch::IntegrationTest
-  def setup
+  setup do
     login_as users(:admin)
   end
 

test/integration/admin/registrars/details_test.rb

@@ -0,0 +1,18 @@
+require 'test_helper'
+
+class AdminAreaRegistrarDetailsTest < ActionDispatch::IntegrationTest
+  include ActionView::Helpers::NumberHelper
+
+  setup do
+    login_as users(:admin)
+    @registrar = registrars(:complete)
+  end
+
+  def test_registrar_details
+    visit admin_registrar_path(@registrar)
+    assert_text 'Accounting customer code US0001'
+    assert_text 'VAT number US12345'
+    assert_text 'VAT rate 5.0%'
+    assert_text 'Language English'
+  end
+end

test/integration/admin/registrars/new_test.rb

@@ -12,6 +12,7 @@ class AdminAreaNewRegistrarTest < ActionDispatch::IntegrationTest
     fill_in 'Name', with: 'Brand new names'
     fill_in 'Reg no', with: '55555555'
     fill_in 'Contact e-mail', with: 'test@example.com'
+    select 'United States', from: 'Country'
     fill_in 'Accounting customer code', with: 'test'
     fill_in 'Code', with: 'test'
 

test/integration/admin/registrars/show_registrar_test.rb

@@ -1,19 +0,0 @@
-require 'test_helper'
-
-class ShowRegistrarTest < ActionDispatch::IntegrationTest
-  include ActionView::Helpers::NumberHelper
-
-  setup do
-    login_as users(:admin)
-    @registrar = registrars(:bestnames)
-    visit admin_registrar_path(@registrar)
-  end
-
-  def test_accounting_customer_code
-    assert_text 'bestnames'
-  end
-
-  def test_language
-    assert_text 'Language English'
-  end
-end

test/integration/registrar/billing/balance_top_up_test.rb

@@ -0,0 +1,25 @@
+require 'test_helper'
+
+class BalanceTopUpTest < ActionDispatch::IntegrationTest
+  setup do
+    login_as users(:api_bestnames)
+  end
+
+  def test_creates_new_invoice
+    Setting.registry_vat_prc = 0.1
+
+    visit registrar_invoices_url
+    click_link_or_button 'Add deposit'
+    fill_in 'Amount', with: '25.5'
+
+    assert_difference 'Invoice.count' do
+      click_link_or_button 'Add'
+    end
+
+    invoice = Invoice.last
+
+    assert_equal BigDecimal(10), invoice.vat_rate
+    assert_equal BigDecimal('28.05'), invoice.total
+    assert_text 'Please pay the following invoice'
+  end
+end

test/models/invoice_test.rb

@@ -0,0 +1,109 @@
+require 'test_helper'
+
+class InvoiceTest < ActiveSupport::TestCase
+  setup do
+    @invoice = invoices(:valid)
+  end
+
+  def test_valid
+    assert @invoice.valid?
+  end
+
+  def test_optional_vat_rate
+    @invoice.vat_rate = nil
+    assert @invoice.valid?
+  end
+
+  def test_vat_rate_validation
+    @invoice.vat_rate = -1
+    assert @invoice.invalid?
+
+    @invoice.vat_rate = 0
+    assert @invoice.valid?
+
+    @invoice.vat_rate = 99.9
+    assert @invoice.valid?
+
+    @invoice.vat_rate = 100
+    assert @invoice.invalid?
+  end
+
+  def test_serializes_and_deserializes_vat_rate
+    invoice = @invoice.dup
+    invoice.invoice_items = @invoice.invoice_items
+    invoice.vat_rate = BigDecimal('25.5')
+    invoice.save!
+    invoice.reload
+    assert_equal BigDecimal('25.5'), invoice.vat_rate
+  end
+
+  def test_vat_rate_defaults_to_effective_vat_rate_of_a_registrar
+    registrar = registrars(:bestnames)
+    invoice = @invoice.dup
+    invoice.vat_rate = nil
+    invoice.buyer = registrar
+    invoice.invoice_items = @invoice.invoice_items
+
+    registrar.stub(:effective_vat_rate, BigDecimal(55)) do
+      invoice.save!
+    end
+
+    assert_equal BigDecimal(55), invoice.vat_rate
+  end
+
+  def test_vat_rate_cannot_be_updated
+    @invoice.vat_rate = BigDecimal(21)
+    @invoice.save!
+    @invoice.reload
+    refute_equal BigDecimal(21), @invoice.vat_rate
+  end
+
+  def test_calculates_vat_amount
+    assert_equal BigDecimal('1.5'), @invoice.vat_amount
+  end
+
+  def test_vat_amount_is_zero_when_vat_rate_is_blank
+    @invoice.vat_rate = nil
+    assert_equal 0, @invoice.vat_amount
+  end
+
+  def test_calculates_subtotal
+    line_item = InvoiceItem.new
+    invoice = Invoice.new(invoice_items: [line_item, line_item])
+
+    line_item.stub(:item_sum_without_vat, BigDecimal('2.5')) do
+      assert_equal BigDecimal(5), invoice.subtotal
+    end
+  end
+
+  def test_returns_persisted_total
+    assert_equal BigDecimal('16.50'), @invoice.total
+  end
+
+  def test_calculates_total
+    line_item = InvoiceItem.new
+    invoice = Invoice.new
+    invoice.vat_rate = 10
+    invoice.invoice_items = [line_item, line_item]
+
+    line_item.stub(:item_sum_without_vat, BigDecimal('2.5')) do
+      assert_equal BigDecimal('5.50'), invoice.total
+    end
+  end
+
+  def test_valid_without_buyer_vat_no
+    @invoice.buyer_vat_no = ''
+    assert @invoice.valid?
+  end
+
+  def test_buyer_vat_no_is_taken_from_registrar_by_default
+    registrar = registrars(:bestnames)
+    registrar.vat_no = 'US1234'
+    invoice = @invoice.dup
+    invoice.buyer_vat_no = nil
+    invoice.buyer = registrar
+    invoice.invoice_items = @invoice.invoice_items
+    invoice.save!
+    assert_equal 'US1234', invoice.buyer_vat_no
+  end
+end

test/models/registrar/vat_test.rb

@@ -0,0 +1,97 @@
+require 'test_helper'
+
+class RegistrarVATTest < ActiveSupport::TestCase
+  setup do
+    @registrar = registrars(:bestnames)
+  end
+
+  def test_optional_vat_no
+    @registrar.vat_no = ''
+    assert @registrar.valid?
+
+    @registrar.vat_no = 'any'
+    assert @registrar.valid?
+  end
+
+  def test_apply_vat_rate_from_registry_when_registrar_is_local_vat_payer
+    Setting.registry_country_code = 'US'
+    @registrar.country_code = 'US'
+
+    Registry.instance.stub(:vat_rate, BigDecimal('5.5')) do
+      assert_equal BigDecimal('5.5'), @registrar.effective_vat_rate
+    end
+  end
+
+  def test_require_no_vat_rate_when_registrar_is_local_vat_payer
+    @registrar.vat_rate = 1
+    assert @registrar.invalid?
+
+    @registrar.vat_rate = nil
+    assert @registrar.valid?
+  end
+
+  def test_apply_vat_rate_from_registrar_when_registrar_is_foreign_vat_payer
+    Setting.registry_country_code = 'US'
+    @registrar.country_code = 'DE'
+    @registrar.vat_rate = BigDecimal('5.6')
+    assert_equal BigDecimal('5.6'), @registrar.effective_vat_rate
+  end
+
+  def test_require_vat_rate_when_registrar_is_foreign_vat_payer_and_vat_no_is_absent
+    @registrar.country_code = 'DE'
+    @registrar.vat_no = ''
+
+    @registrar.vat_rate = ''
+    assert @registrar.invalid?
+    assert @registrar.errors.added?(:vat_rate, :blank)
+
+    @registrar.vat_rate = 5
+    assert @registrar.valid?
+  end
+
+  def test_require_no_vat_rate_when_registrar_is_foreign_vat_payer_and_vat_no_is_present
+    @registrar.country_code = 'DE'
+    @registrar.vat_no = 'valid'
+
+    @registrar.vat_rate = 1
+    assert @registrar.invalid?
+
+    @registrar.vat_rate = nil
+    assert @registrar.valid?
+  end
+
+  def test_vat_rate_validation
+    @registrar.country_code = 'DE'
+    @registrar.vat_no = ''
+
+    @registrar.vat_rate = -1
+    assert @registrar.invalid?
+
+    @registrar.vat_rate = 0
+    assert @registrar.valid?
+
+    @registrar.vat_rate = 99.9
+    assert @registrar.valid?
+
+    @registrar.vat_rate = 100
+    assert @registrar.invalid?
+  end
+
+  def test_serializes_and_deserializes_vat_rate
+    @registrar.country_code = 'DE'
+    @registrar.vat_rate = BigDecimal('25.5')
+    @registrar.save!
+    @registrar.reload
+    assert_equal BigDecimal('25.5'), @registrar.vat_rate
+  end
+
+  def test_parses_vat_rate_as_a_string
+    @registrar.vat_rate = '25.5'
+    assert_equal BigDecimal('25.5'), @registrar.vat_rate
+  end
+
+  def test_treats_empty_vat_rate_as_nil
+    @registrar.vat_rate = ''
+    assert_nil @registrar.vat_rate
+  end
+end

test/models/registrar_test.rb

@@ -29,7 +29,7 @@ class RegistrarTest < ActiveSupport::TestCase
     assert @registrar.invalid?
   end
 
-  def test_requires_country_code
+  def test_invalid_without_country_code
     @registrar.country_code = ''
     assert @registrar.invalid?
   end

test/models/registry_test.rb

@@ -0,0 +1,16 @@
+require 'test_helper'
+
+class RegistryTest < ActiveSupport::TestCase
+  setup do
+    @registry = Registry.send(:new)
+  end
+
+  def test_implements_singleton
+    assert_equal Registry.instance.object_id, Registry.instance.object_id
+  end
+
+  def test_vat_rate
+    Setting.registry_vat_prc = 0.25
+    assert_equal BigDecimal(25), @registry.vat_rate
+  end
+end

test/test_helper.rb

@@ -14,6 +14,7 @@ require 'webmock/minitest'
 require 'support/rails5_assetions' # Remove once upgraded to Rails 5
 
 Setting.address_processing = false
+Setting.registry_country_code = 'US'
 
 class ActiveSupport::TestCase
   include FactoryBot::Syntax::Methods