Merge pull request #786 from Shorty1o1/master

Fix Invoices with Category Code "O"

library/src/main/java/org/mustangproject/ZUGFeRD/VATAmount.java

@@ -135,7 +135,7 @@ public class VATAmount {
 	}
 
 	public VATAmount add(VATAmount v) {
-		return new VATAmount(basis.add(v.getBasis()), calculated.add(v.getCalculated()), this.categoryCode, this.dueDateTypeCode).setVatExemptionReasonText(v.getVatExemptionReasonText());
+		return new VATAmount(basis.add(v.getBasis()), calculated.add(v.getCalculated()), this.categoryCode, this.dueDateTypeCode).setVatExemptionReasonText(v.getVatExemptionReasonText() != null ? v.getVatExemptionReasonText(): this.vatExemptionReasonText);
 	}
 
 	public VATAmount subtract(VATAmount v) {

library/src/main/java/org/mustangproject/ZUGFeRD/ZUGFeRD2PullProvider.java

@@ -48,6 +48,7 @@ import org.mustangproject.IncludedNote;
 import org.mustangproject.ReferencedDocument;
 import org.mustangproject.XMLTools;
 import org.mustangproject.ZUGFeRD.model.DocumentCodeTypeConstants;
+import org.mustangproject.ZUGFeRD.model.TaxCategoryCodeTypeConstants;
 import org.slf4j.Logger;
 import org.slf4j.LoggerFactory;
 
@@ -152,12 +153,12 @@ public class ZUGFeRD2PullProvider implements IXMLProvider {
 				if (profile == Profiles.getByName("Minimum")) {
 					xml += "<ram:ID>" + XMLTools.encodeXML(party.getLegalOrganisation().getSchemedID().getID()) + "</ram:ID>";
 				} else {
-					String schemeAttribute="";
+					String schemeAttribute = "";
-					if ((party.getLegalOrganisation().getSchemedID().getScheme()!=null)&&(party.getLegalOrganisation().getSchemedID().getScheme().length()>0)) {
+					if ((party.getLegalOrganisation().getSchemedID().getScheme() != null) && (party.getLegalOrganisation().getSchemedID().getScheme().length() > 0)) {
-						schemeAttribute="schemeID=\"" + XMLTools.encodeXML(party.getLegalOrganisation().getSchemedID().getScheme())+"\"";
+						schemeAttribute = "schemeID=\"" + XMLTools.encodeXML(party.getLegalOrganisation().getSchemedID().getScheme()) + "\"";
 
 					}
-					xml += "<ram:ID "+schemeAttribute+">" + XMLTools.encodeXML(party.getLegalOrganisation().getSchemedID().getID()) + "</ram:ID>";
+					xml += "<ram:ID " + schemeAttribute + ">" + XMLTools.encodeXML(party.getLegalOrganisation().getSchemedID().getID()) + "</ram:ID>";
 				}
 			}
 			if (party.getLegalOrganisation().getTradingBusinessName() != null) {
@@ -395,20 +396,20 @@ public class ZUGFeRD2PullProvider implements IXMLProvider {
 				+ "</rsm:ExchangedDocumentContext>"
 				+ "<rsm:ExchangedDocument>"
 				+ "<ram:ID>" + XMLTools.encodeXML(trans.getNumber()) + "</ram:ID>";
-				if (profile == Profiles.getByName("Extended") && trans.getDocumentName() != null) {
+		if (profile == Profiles.getByName("Extended") && trans.getDocumentName() != null) {
-					xml += "<ram:Name>" + XMLTools.encodeXML(trans.getDocumentName()) + "</ram:Name>";
+			xml += "<ram:Name>" + XMLTools.encodeXML(trans.getDocumentName()) + "</ram:Name>";
-				}
+		}
-			xml += "<ram:TypeCode>" + typecode + "</ram:TypeCode>"
+		xml += "<ram:TypeCode>" + typecode + "</ram:TypeCode>"
-				+ "<ram:IssueDateTime>" + DATE.udtFormat(trans.getIssueDate()) + "</ram:IssueDateTime>" // date
+			+ "<ram:IssueDateTime>" + DATE.udtFormat(trans.getIssueDate()) + "</ram:IssueDateTime>" // date
-				+ buildNotes(trans)
+			+ buildNotes(trans)
-				+ "</rsm:ExchangedDocument>"
+			+ "</rsm:ExchangedDocument>"
-				+ "<rsm:SupplyChainTradeTransaction>";
+			+ "<rsm:SupplyChainTradeTransaction>";
 		int lineID = 0;
 		for (final IZUGFeRDExportableItem currentItem : trans.getZFItems()) {
 			lineID++;
 			String lineIDStr = Integer.toString(lineID);
-			if (currentItem.getId()!=null) {
+			if (currentItem.getId() != null) {
-				lineIDStr=currentItem.getId();
+				lineIDStr = currentItem.getId();
 			}
 			final LineCalculator lc = new LineCalculator(currentItem);
 			if ((getProfile() != Profiles.getByName("Minimum")) && (getProfile() != Profiles.getByName("BasicWL"))) {
@@ -531,15 +532,16 @@ public class ZUGFeRD2PullProvider implements IXMLProvider {
 					+ "<ram:SpecifiedLineTradeSettlement>"
 					+ "<ram:ApplicableTradeTax>"
 					+ "<ram:TypeCode>VAT</ram:TypeCode>";
-				
 				if (currentItem.getProduct().getTaxExemptionReason() != null) {
 					xml += "<ram:ExemptionReason>" + XMLTools.encodeXML(currentItem.getProduct().getTaxExemptionReason()) + "</ram:ExemptionReason>";
 				}
-					
+					xml += "<ram:CategoryCode>" + currentItem.getProduct().getTaxCategoryCode() + "</ram:CategoryCode>";
-				xml += "<ram:CategoryCode>" + currentItem.getProduct().getTaxCategoryCode() + "</ram:CategoryCode>"
+				if (!currentItem.getProduct().getTaxCategoryCode().equals(TaxCategoryCodeTypeConstants.UNTAXEDSERVICE)) {
-					+ "<ram:RateApplicablePercent>"
+					xml += "<ram:RateApplicablePercent>"
-					+ vatFormat(currentItem.getProduct().getVATPercent()) + "</ram:RateApplicablePercent>"
+						+ vatFormat(currentItem.getProduct().getVATPercent()) + "</ram:RateApplicablePercent>";
-					+ "</ram:ApplicableTradeTax>";
+				}
+				xml += "</ram:ApplicableTradeTax>";
+
 				if ((currentItem.getDetailedDeliveryPeriodFrom() != null) || (currentItem.getDetailedDeliveryPeriodTo() != null)) {
 					xml += "<ram:BillingSpecifiedPeriod>";
 					if (currentItem.getDetailedDeliveryPeriodFrom() != null) {
@@ -725,9 +727,12 @@ public class ZUGFeRD2PullProvider implements IXMLProvider {
 						+ exemptionReasonTextXML
 						+ "<ram:BasisAmount>" + currencyFormat(amount.getBasis()) + "</ram:BasisAmount>" // currencyID=\"EUR\"
 						+ "<ram:CategoryCode>" + amountCategoryCode + "</ram:CategoryCode>"
-						+ (amountDueDateTypeCode != null ? "<ram:DueDateTypeCode>" + amountDueDateTypeCode + "</ram:DueDateTypeCode>" : "")
+						+ (amountDueDateTypeCode != null ? "<ram:DueDateTypeCode>" + amountDueDateTypeCode + "</ram:DueDateTypeCode>" : "");
-						+ "<ram:RateApplicablePercent>"
+					if (!amountCategoryCode.equals(TaxCategoryCodeTypeConstants.UNTAXEDSERVICE)) {
-						+ vatFormat(currentTaxPercent) + "</ram:RateApplicablePercent></ram:ApplicableTradeTax>";
+						xml += "<ram:RateApplicablePercent>"
+							+ vatFormat(currentTaxPercent) + "</ram:RateApplicablePercent>";
+					}
+					xml += "</ram:ApplicableTradeTax>";
 				}
 			}
 		}
@@ -743,7 +748,7 @@ public class ZUGFeRD2PullProvider implements IXMLProvider {
 		}
 
 		if ((trans.getZFCharges() != null) && (trans.getZFCharges().length > 0)) {
-			if ((profile == Profiles.getByName("XRechnung")) || (profile == Profiles.getByName("EN16931")) || (profile == Profiles.getByName("EXTENDED")))  {
+			if ((profile == Profiles.getByName("XRechnung")) || (profile == Profiles.getByName("EN16931")) || (profile == Profiles.getByName("EXTENDED"))) {
 				for (IZUGFeRDAllowanceCharge charge : trans.getZFCharges()) {
 					xml += "<ram:SpecifiedTradeAllowanceCharge>" +
 						"<ram:ChargeIndicator>" +
@@ -759,7 +764,7 @@ public class ZUGFeRD2PullProvider implements IXMLProvider {
 					xml += "<ram:CategoryTradeTax>" +
 						"<ram:TypeCode>VAT</ram:TypeCode>" +
 						"<ram:CategoryCode>" + charge.getCategoryCode() + "</ram:CategoryCode>";
-					if (charge.getTaxPercent() != null) {
+					if (charge.getTaxPercent() != null && !charge.getCategoryCode().equals(TaxCategoryCodeTypeConstants.UNTAXEDSERVICE)) {
 						xml += "<ram:RateApplicablePercent>" + vatFormat(charge.getTaxPercent()) + "</ram:RateApplicablePercent>";
 					}
 					xml += "</ram:CategoryTradeTax>" +
@@ -834,7 +839,7 @@ public class ZUGFeRD2PullProvider implements IXMLProvider {
 			if (paymentTermsDescription != null) {
 				xml += "<ram:Description>" + paymentTermsDescription + "</ram:Description>";
 			}
-			
+
 			if (trans.getDueDate() != null) {
 				xml += "<ram:DueDateDateTime>" // $NON-NLS-2$
 					+ DATE.udtFormat(trans.getDueDate())
@@ -902,12 +907,12 @@ public class ZUGFeRD2PullProvider implements IXMLProvider {
 		if (trans.getInvoiceReferencedDocuments() != null) {
 			for (ReferencedDocument doc : trans.getInvoiceReferencedDocuments()) {
 				xml += "<ram:InvoiceReferencedDocument>"
-						+ "<ram:IssuerAssignedID>"
+					+ "<ram:IssuerAssignedID>"
-						+ XMLTools.encodeXML(doc.getIssuerAssignedID()) + "</ram:IssuerAssignedID>";
+					+ XMLTools.encodeXML(doc.getIssuerAssignedID()) + "</ram:IssuerAssignedID>";
 				if (doc.getFormattedIssueDateTime() != null) {
 					xml += "<ram:FormattedIssueDateTime>"
-							+ DATE.qdtFormat(doc.getFormattedIssueDateTime())
+						+ DATE.qdtFormat(doc.getFormattedIssueDateTime())
-							+ "</ram:FormattedIssueDateTime>";
+						+ "</ram:FormattedIssueDateTime>";
 				}
 				xml += "</ram:InvoiceReferencedDocument>";
 			}

library/src/main/java/org/mustangproject/ZUGFeRD/model/TaxCategoryCodeTypeConstants.java

@@ -1,21 +1,23 @@
-/** **********************************************************************
+/**
- *
+ * *********************************************************************
+ * <p>
  * Copyright 2018 Jochen Staerk
- *
+ * <p>
  * Use is subject to license terms.
- *
+ * <p>
  * Licensed under the Apache License, Version 2.0 (the "License"); you may not
  * use this file except in compliance with the License. You may obtain a copy
  * of the License at http://www.apache.org/licenses/LICENSE-2.0.
- *
+ * <p>
  * Unless required by applicable law or agreed to in writing, software
  * distributed under the License is distributed on an "AS IS" BASIS, WITHOUT
  * WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
- *
+ * <p>
  * See the License for the specific language governing permissions and
  * limitations under the License.
- *
+ * <p>
- *********************************************************************** */
+ * **********************************************************************
+ */
 package org.mustangproject.ZUGFeRD.model;
 
 import java.util.Set;
@@ -31,5 +33,5 @@ public class TaxCategoryCodeTypeConstants {
 	public static final String INTRACOMMUNITY = "K";
 	public static final String FREEEXPORT = "G";
 
-	public static Set<String> CATEGORY_CODES_WITH_EXEMPTION_REASON = Stream.of(INTRACOMMUNITY, REVERSECHARGE, TAXEXEMPT, FREEEXPORT).collect(Collectors.toSet());
+	public static Set<String> CATEGORY_CODES_WITH_EXEMPTION_REASON = Stream.of(INTRACOMMUNITY, REVERSECHARGE, TAXEXEMPT, FREEEXPORT, UNTAXEDSERVICE).collect(Collectors.toSet());
 }

library/src/test/java/org/mustangproject/ZUGFeRD/XRTest.java

@@ -25,6 +25,7 @@ import junit.framework.TestCase;
 import org.mustangproject.*;
 import org.junit.FixMethodOrder;
 import org.junit.runners.MethodSorters;
+import org.mustangproject.ZUGFeRD.model.TaxCategoryCodeTypeConstants;
 
 
 import javax.xml.xpath.XPathExpressionException;
@@ -52,8 +53,8 @@ public class XRTest extends TestCase {
 		TradeParty recipient = new TradeParty("Franz Müller", "teststr.12", "55232", "Entenhausen", "DE");
 		recipient.setEmail("quack@ducktown.org");
 		Invoice i = createInvoice(recipient);
-		String legalOrgID="aCustomSellerLegalOrgId";
+		String legalOrgID = "aCustomSellerLegalOrgId";
-		String sellerID="aSellerTradePartyID";
+		String sellerID = "aSellerTradePartyID";
 		i.getSender().setLegalOrganisation(new LegalOrganisation(legalOrgID));
 		i.getSender().setID(sellerID);
 		ZUGFeRD2PullProvider zf2p = new ZUGFeRD2PullProvider();
@@ -61,8 +62,8 @@ public class XRTest extends TestCase {
 		zf2p.generateXML(i);
 		String theXML = new String(zf2p.getXML(), StandardCharsets.UTF_8);
 		assertTrue(theXML.contains("<rsm:CrossIndustryInvoice"));
-		assertTrue(theXML.contains("<ram:ID>"+sellerID+"</ram:ID>"));// must be possible without scheme #
+		assertTrue(theXML.contains("<ram:ID>" + sellerID + "</ram:ID>"));// must be possible without scheme #
-		assertTrue(theXML.contains("<ram:ID>"+legalOrgID+"</ram:ID>"));// must be possible without scheme #
+		assertTrue(theXML.contains("<ram:ID>" + legalOrgID + "</ram:ID>"));// must be possible without scheme #
 		assertThat(theXML).valueByXPath("count(//*[local-name()='IncludedSupplyChainTradeLineItem'])")
 			.asInt()
 			.isEqualTo(1); //2 errors are OK because there is a known bug
@@ -81,6 +82,7 @@ public class XRTest extends TestCase {
 
 	}
 
+
 	public void testXREdgeExport() {
 
 		// the writing part
@@ -100,7 +102,7 @@ public class XRTest extends TestCase {
 			.setReferenceNumber("991-01484-64")//leitweg-id
 			// not using any VAT, this is also a test of zero-rated goods:
 			.setNumber(number).addItem(new Item(new Product("Testprodukt", "", "C62", BigDecimal.ZERO).setTaxExemptionReason("Kleinunternehmer"), amount, new BigDecimal(1.0)))
-			.setPayee( new TradeParty().setName("VR Factoring GmbH").setID("DE813838785").setLegalOrganisation(new LegalOrganisation("391200LDDFJDMIPPMZ54", "0199")))
+			.setPayee(new TradeParty().setName("VR Factoring GmbH").setID("DE813838785").setLegalOrganisation(new LegalOrganisation("391200LDDFJDMIPPMZ54", "0199")))
 			.embedFileInXML(fe1);
 
 
@@ -140,9 +142,9 @@ public class XRTest extends TestCase {
 			fail("ParseException not expected");
 		} catch (IOException e) {
 			fail("IOException not expected");
-        }
+		}
-		FileAttachment[] attachedFiles=readInvoice.getAdditionalReferencedDocuments();
+		FileAttachment[] attachedFiles = readInvoice.getAdditionalReferencedDocuments();
-        assertNotNull(attachedFiles);
+		assertNotNull(attachedFiles);
 		assertEquals(attachedFiles.length, 1);
 
 		assertTrue(Arrays.equals(attachedFiles[0].getData(), b));
@@ -205,10 +207,40 @@ public class XRTest extends TestCase {
 		String theXML = new String(zf2p.getXML(), StandardCharsets.UTF_8);
 		assertThat(theXML).valueByXPath("count(//*[local-name()='ExemptionReason'])")
 			.asInt()
-			.isEqualTo(1);
+			.isEqualTo(2);
 	}
 	
 
+	public void testApplicablePercentInUntaxedService() {
+
+		// the writing part
+		TradeParty recipient = new TradeParty("Franz Müller", null, "55232", "Entenhausen", "DE");
+		String orgname = "Test company";
+		String number = "123";
+		String amountStr = "1.00";
+		BigDecimal amount = new BigDecimal(amountStr);
+		var i = new Invoice().setDueDate(new java.util.Date()).setIssueDate(new java.util.Date()).setDeliveryDate(new java.util.Date())
+			.setSender(new TradeParty(orgname, "teststr", "55232", "teststadt", "DE").addTaxID("DE4711").addVATID("DE0815").setEmail("info@example.org").setContact(new org.mustangproject.Contact("Hans Test", "+49123456789", "test@example.org")).addBankDetails(new org.mustangproject.BankDetails("DE12500105170648489890", "COBADEFXXX")))
+			.setRecipient(recipient)
+			.setReferenceNumber("991-01484-64")//leitweg-id
+			// not using any VAT, this is also a test of zero-rated goods:
+			.setNumber(number).addItem(new org.mustangproject.Item(new org.mustangproject.Product("Testprodukt", "", "C62", java.math.BigDecimal.ZERO).setTaxCategoryCode(TaxCategoryCodeTypeConstants.UNTAXEDSERVICE).setTaxExemptionReason("Expemtion reason"), amount, new java.math.BigDecimal(1.0)));
+
+		ZUGFeRD2PullProvider zf2p = new ZUGFeRD2PullProvider();
+		zf2p.setProfile(Profiles.getByName("XRechnung"));
+		zf2p.generateXML(i);
+		String theXML = new String(zf2p.getXML(), StandardCharsets.UTF_8);
+		// Untaxed services don't have the field RateApplicablePercent, since it would be always 0. An error is thrown on validation, if 0 is set.
+		assertThat(theXML).valueByXPath("count(//*[local-name()='RateApplicablePercent'])")
+			.asInt()
+			.isEqualTo(0);
+
+		//Exemption reason needs to be set if TaxCategoryCode == "O", reason should be at the product and in the ApplicableTradeTax
+		assertThat(theXML).valueByXPath("count(//*[local-name()='ExemptionReason'])")
+			.asInt()
+			.isEqualTo(2);
+	}
+
 	private org.mustangproject.Invoice createInvoice(TradeParty recipient) {
 		String orgname = "Test company";
 		String number = "123";