impl/python.py

from typing import List

from .legal_disbursements_vat_types import DisbursementFacts, DisbursementTreatment

# HMRC VAT Notice 700 section 25.1.1, in HMRC's order. All must be met.
_CONDITIONS = (
    ("actedAsAgent", "acted_as_agent"),
    ("clientReceivedAndUsed", "client_received_and_used"),
    ("clientResponsibleToPay", "client_responsible_to_pay"),
    ("clientAuthorisedPayment", "client_authorised_payment"),
    ("clientKnewThirdParty", "client_knew_third_party"),
    ("separatelyItemised", "separately_itemised"),
    ("exactAmountRecovered", "exact_amount_recovered"),
    ("additionalToOwnSupply", "additional_to_own_supply"),
)


def disbursement_vat(facts: DisbursementFacts) -> DisbursementTreatment:
    """Disbursement (outside the scope of your VAT) or recharge (VAT due), and why."""
    failed: List[str] = []
    for name, attr in _CONDITIONS:
        value = getattr(facts, attr)
        if not isinstance(value, bool):
            raise ValueError("%s must be true or false, received %s" % (name, value))
        if not value:
            failed.append(name)
    if not failed:
        return DisbursementTreatment(
            treatment="disbursement",
            failed_conditions=[],
            reason="all eight conditions of VAT Notice 700 section 25.1.1 are met: pass the cost on at the exact amount, "
            "outside the value of your supply, with no VAT added",
        )
    return DisbursementTreatment(
        treatment="recharge",
        failed_conditions=failed,
        reason="not a disbursement for VAT purposes (%s not met): include the cost in the value of your supply "
        "and charge VAT on it at the rate of your main supply" % (", ".join(failed),),
    )