import re from .construction_vat_reverse_charge_data import REVERSE_CHARGE_RULES, REVERSE_CHARGE_RULES_HISTORY, REVERSE_CHARGE_RULES_HORIZON from .construction_vat_reverse_charge_types import ReverseChargeDecision, ReverseChargeReason, ReverseChargeSupply ISO_DATE = re.compile(r"[0-9]{4}-[0-9]{2}-[0-9]{2}") def _not_applied(reason: ReverseChargeReason) -> ReverseChargeDecision: return ReverseChargeDecision(applies=False, reason=reason, invoice_wording=None) def domestic_reverse_charge(supply: ReverseChargeSupply) -> ReverseChargeDecision: """Whether the UK VAT domestic reverse charge for building and construction services (VATA 1994 s.55A) applies to one supply. The conditions are checked in a fixed order and the first that fails is the reason, so the answer is the same in every language and explains itself. """ if not isinstance(supply.supply_date, str) or not ISO_DATE.fullmatch(supply.supply_date): raise ValueError('supplyDate must be an ISO date (YYYY-MM-DD), received "%s"' % (supply.supply_date,)) share = supply.reverse_charge_share_basis_points if isinstance(share, bool) or not isinstance(share, int): raise TypeError("reverseChargeShareBasisPoints must be an integer, received %r" % (share,)) if share < 0 or share > 10000: raise ValueError("reverseChargeShareBasisPoints must be between 0 and 10000, received %d" % (share,)) if supply.vat_category not in ("standard", "reduced", "zero", "exempt"): raise ValueError( 'unknown vatCategory "%s": expected standard, reduced, zero or exempt' % (supply.vat_category,) ) date = supply.supply_date rule = None for row in REVERSE_CHARGE_RULES: if row.jurisdiction != "GB" or date < row.valid_from: continue if row.valid_to is not None and date > row.valid_to: continue if rule is None or row.valid_from > rule.valid_from: rule = row if rule is None: # A pruned build must not answer "before the reverse charge started" for # a date it simply no longer carries rules for. if REVERSE_CHARGE_RULES_HORIZON is not None and date < REVERSE_CHARGE_RULES_HORIZON: raise ValueError( "no reverse charge rule for %s: this build was installed with history=%s, " "so it only carries rules from %s. Reinstall with history=full." % (date, REVERSE_CHARGE_RULES_HISTORY, REVERSE_CHARGE_RULES_HORIZON) ) return _not_applied("before-start") if not supply.supplier_vat_registered: return _not_applied("supplier-not-vat-registered") if not supply.customer_vat_registered: return _not_applied("customer-not-vat-registered") if not supply.reported_under_cis: return _not_applied("not-reported-under-cis") if supply.vat_category not in ("standard", "reduced"): return _not_applied("not-standard-or-reduced") if supply.employment_business: return _not_applied("employment-business") if supply.end_user_notified: return _not_applied("end-user-notified") if share <= rule.disregard_basis_points: return _not_applied("five-percent-disregard") return ReverseChargeDecision(applies=True, reason="reverse-charge", invoice_wording=rule.invoice_wording)