Merge pull request #5 from invopop/es-tbai-product

Revamp to use GOBL's TBAI extensions

README.md

@@ -143,35 +143,36 @@ Invoice tax tags can be added to invoice documents in order to reflect a special
 - `reverse-charge` - B2B services or goods sold to a tax registered EU member who will pay VAT on the suppliers behalf. Implies that all items will be classified under the `TipoNoExenta` value of `S2`.
 - `customer-rates` - B2C services, specifically for the EU digital goods act (2015) which imply local taxes will be applied. All items will specify the `DetalleNoSujeta` cause of `RL`.
 
-### Item Keys
-
-Each of the line items in your invoice may require a special key to correctly group them in the final TicketBAI report. The currently supported invoice line item keys are:
-
-- `services` - indicates that the product being sold is a service (as opposed to a physical good). By default, all items are considered services.
-- `goods` - indicates that the product being sold is a physical good.
-- `resale` - indicates that a line item is sold without modification from a provider under the Equalisation Charge scheme. (This implies that the `OperacionEnRecargoDeEquivalenciaORegimenSimplificado` tag will be set to `S`).
-
 ## Tax Extensions
 
 The following extension can be applied to each line tax:
 
-- `exempt` - identifies the specific TicketBAI exemption reason code as to why taxes should not be applied to the line according to the whole set of exemptions defined in the law. It has to be set along with the tax rate value of `exempt`. These are the valid values:
-  - `E1` – Exenta por el artículo 20 de la Norma Foral del IVA
+- `es-tbai-product` – allows to correctly group the invoice's lines taxes in the TicketBAI breakdowns (a.k.a. desgloses). These are the valid values:
+	- `services` - indicates that the product being sold is a service (as opposed to a physical good). Services are accounted in the `DesgloseTipoOperacion > PrestacionServicios` breakdown of invoices to foreign customers. By default, all items are considered services.
+	- `goods` - indicates that the product being sold is a physical good. Products are accounted in the `DesgloseTipoOperacion > Entrega` breakdown of invoices to foreign customers.
+	- `resale` - indicates that a line item is sold without modification from a provider under the Equalisation Charge scheme. (This implies that the `OperacionEnRecargoDeEquivalenciaORegimenSimplificado` tag will be set to `S`).
+
+- `es-tbai-exemption` - identifies the specific TicketBAI reason code as to why taxes should not be applied to the line according to the whole set of exemptions or not-subject scenarios defined in the law. It has to be set along with the tax rate value of `exempt`. These are the valid values:
+	- `E1` – Exenta por el artículo 20 de la Norma Foral del IVA
   - `E2` – Exenta por el artículo 21 de la Norma Foral del IVA
   - `E3` – Exenta por el artículo 22 de la Norma Foral del IVA
   - `E4` – Exenta por el artículo 23 y 24 de la Norma Foral del IVA
   - `E5` – Exenta por el artículo 25 de la Norma Foral del IVA
   - `E6` – Exenta por otra causa
+  - `OT` – No sujeto por el artículo 7 de la Norma Foral de IVA / Otros supuestos
+  - `RL` – No sujeto por reglas de localización (*)
+
+_(*) As noted elsewhere, `RL` will be set automatically set in invoices using the `customer-rates` tax tag. It can also be set explicitly using the `es-tbai-exemption` extension in invoices not using that tag._
 
 ### Use-Cases
 
 Under what situations should the TicketBAI system be expected to function:
 
 - B2B & B2C: regular national invoice with VAT. Operation with minimal data.
 - B2B Provider to Retailer: Include equalisation surcharge VAT rates
-- B2B Retailer: Same as regular invoice, except with invoice lines that include `item.key = resale` when the goods being provided are being sold without modification (recargo de equivalencia), very much related to the next point.
+- B2B Retailer: Same as regular invoice, except with invoice lines that include `ext[es-tbai-product] = resale` when the goods being provided are being sold without modification (recargo de equivalencia), very much related to the next point.
 - B2B Retailer Simplified: Include the simplified scheme key. (This implies that the `OperacionEnRecargoDeEquivalenciaORegimenSimplificado` tag will be set to `S`).
-- EU B2B: Reverse charge EU export, scheme: reverse-charge taxes calculated, but not applied to totals. By default all line items assumed to be services. Individual rows can use the `item.key = goods` value to identify when the line is a physical good. Operations like this are normally assigned the TipoNoExenta value of S2. If however the service or goods are exempt of tax, each line's tax `ext[exempt]` field can be used to identify a reason.
+- EU B2B: Reverse charge EU export, scheme: reverse-charge taxes calculated, but not applied to totals. By default all line items assumed to be services. Individual lines can use the `ext[es-tbai-product] = goods` value to identify when the line is a physical good. Operations like this are normally assigned the TipoNoExenta value of S2. If however the service or goods are exempt of tax, each line's tax `ext[exempt]` field can be used to identify a reason.
 - EU B2C Digital Goods: use tax tag `customer-rates`, that applies VAT according to customer location. In TicketBAI, these cases are "not subject" to tax, and thus should have the cause RL (por reglas de localización).
 
 ## Test Data

go.mod

@@ -4,7 +4,7 @@ go 1.18
 
 require (
 	github.com/go-resty/resty/v2 v2.10.0
-	github.com/invopop/gobl v0.64.0
+	github.com/invopop/gobl v0.65.0
 	github.com/invopop/xmldsig v0.9.0
 	github.com/lestrrat-go/libxml2 v0.0.0-20231124114421-99c71026c2f5
 	github.com/magefile/mage v1.15.0
@@ -32,7 +32,7 @@ require (
 	github.com/spf13/pflag v1.0.5 // indirect
 	github.com/square/go-jose/v3 v3.0.0-20200630053402-0a67ce9b0693 // indirect
 	github.com/wk8/go-ordered-map/v2 v2.1.8 // indirect
-	golang.org/x/crypto v0.16.0 // indirect
+	golang.org/x/crypto v0.17.0 // indirect
 	golang.org/x/text v0.14.0 // indirect
 	gopkg.in/yaml.v3 v3.0.1 // indirect
 	software.sslmate.com/src/go-pkcs12 v0.4.0 // indirect

go.sum

@@ -15,26 +15,20 @@ github.com/cpuguy83/go-md2man/v2 v2.0.3/go.mod h1:tgQtvFlXSQOSOSIRvRPT7W67SCa46t
 github.com/davecgh/go-spew v1.1.0/go.mod h1:J7Y8YcW2NihsgmVo/mv3lAwl/skON4iLHjSsI+c5H38=
 github.com/davecgh/go-spew v1.1.1 h1:vj9j/u1bqnvCEfJOwUhtlOARqs3+rkHYY13jYWTU97c=
 github.com/davecgh/go-spew v1.1.1/go.mod h1:J7Y8YcW2NihsgmVo/mv3lAwl/skON4iLHjSsI+c5H38=
-github.com/go-ozzo/ozzo-validation/v4 v4.3.0/go.mod h1:2NKgrcHl3z6cJs+3Oo940FPRiTzuqKbvfrL2RxCj6Ew=
 github.com/go-resty/resty/v2 v2.10.0 h1:Qla4W/+TMmv0fOeeRqzEpXPLfTUnR5HZ1+lGs+CkiCo=
 github.com/go-resty/resty/v2 v2.10.0/go.mod h1:iiP/OpA0CkcL3IGt1O0+/SIItFUbkkyw5BGXiVdTu+A=
 github.com/google/go-cmp v0.5.0/go.mod h1:v8dTdLbMG2kIc/vJvl+f65V22dbkXbowE6jgT/gNBxE=
 github.com/google/go-cmp v0.6.0 h1:ofyhxvXcZhMsU5ulbFiLKl/XBFqE1GSq7atu8tAmTRI=
 github.com/google/uuid v1.4.0 h1:MtMxsa51/r9yyhkyLsVeVt0B+BGQZzpQiTQ4eHZ8bc4=
 github.com/google/uuid v1.4.0/go.mod h1:TIyPZe4MgqvfeYDBFedMoGGpEw/LqOeaOT+nhxU+yHo=
-github.com/iancoleman/orderedmap v0.0.0-20190318233801-ac98e3ecb4b0/go.mod h1:N0Wam8K1arqPXNWjMo21EXnBPOPp36vB07FNRdD2geA=
 github.com/inconshreveable/mousetrap v1.1.0 h1:wN+x4NVGpMsO7ErUn/mUI3vEoE6Jt13X2s0bqwp9tc8=
 github.com/inconshreveable/mousetrap v1.1.0/go.mod h1:vpF70FUmC8bwa3OWnCshd2FqLfsEA9PFc4w1p2J65bw=
-github.com/invopop/gobl v0.64.0 h1:eaSLjGyTKRSHGMfN6tJyc1Xh2j6oqaJjnccXv/h2tfI=
-github.com/invopop/gobl v0.64.0/go.mod h1:sEngvTr2gAxexosO0rmQInVSL8C613TUPvBcFT4xMyM=
+github.com/invopop/gobl v0.65.0 h1:VdoV2C3JMRi15ZpvGMYrijqMoxNmGOpowIe64SODJUM=
+github.com/invopop/gobl v0.65.0/go.mod h1:Jau+ajdfUCBPVH9VMor6aeYq3S9o7HuSNm07QxxxomE=
 github.com/invopop/jsonschema v0.12.0 h1:6ovsNSuvn9wEQVOyc72aycBMVQFKz7cPdMJn10CvzRI=
 github.com/invopop/jsonschema v0.12.0/go.mod h1:ffZ5Km5SWWRAIN6wbDXItl95euhFz2uON45H2qjYt+0=
 github.com/invopop/validation v0.3.0 h1:o260kbjXzoBO/ypXDSSrCLL7SxEFUXBsX09YTE9AxZw=
 github.com/invopop/validation v0.3.0/go.mod h1:qIBG6APYLp2Wu3/96p3idYjP8ffTKVmQBfKiZbw0Hts=
-github.com/invopop/xmldsig v0.7.0 h1:cnUE5SOW4TanHKCnF5Va/PfsdK0LgEoRE/+P6It5LuY=
-github.com/invopop/xmldsig v0.7.0/go.mod h1:dc3+2BYNw0vzauyZiOobTltp1t3BbvWSq7ae/F2gdk0=
-github.com/invopop/xmldsig v0.8.0 h1:W/yRh/HcMSlZrkaVtIeycxmBLssXIfy437yNCvx4gD4=
-github.com/invopop/xmldsig v0.8.0/go.mod h1:dc3+2BYNw0vzauyZiOobTltp1t3BbvWSq7ae/F2gdk0=
 github.com/invopop/xmldsig v0.9.0 h1:fOmPSGzXgbZEJu2ZkqXYUPJ9w1SkVuMSslb8lB7VNog=
 github.com/invopop/xmldsig v0.9.0/go.mod h1:dc3+2BYNw0vzauyZiOobTltp1t3BbvWSq7ae/F2gdk0=
 github.com/invopop/yaml v0.1.0 h1:YW3WGUoJEXYfzWBjn00zIlrw7brGVD0fUKRYDPAPhrc=
@@ -74,8 +68,8 @@ golang.org/x/crypto v0.0.0-20190308221718-c2843e01d9a2/go.mod h1:djNgcEr1/C05ACk
 golang.org/x/crypto v0.0.0-20190911031432-227b76d455e7/go.mod h1:yigFU9vqHzYiE8UmvKecakEJjdnWj3jj499lnFckfCI=
 golang.org/x/crypto v0.0.0-20210921155107-089bfa567519/go.mod h1:GvvjBRRGRdwPK5ydBHafDWAxML/pGHZbMvKqRZ5+Abc=
 golang.org/x/crypto v0.14.0/go.mod h1:MVFd36DqK4CsrnJYDkBA3VC4m2GkXAM0PvzMCn4JQf4=
-golang.org/x/crypto v0.16.0 h1:mMMrFzRSCF0GvB7Ne27XVtVAaXLrPmgPC7/v0tkwHaY=
-golang.org/x/crypto v0.16.0/go.mod h1:gCAAfMLgwOJRpTjQ2zCCt2OcSfYMTeZVSRtQlPC7Nq4=
+golang.org/x/crypto v0.17.0 h1:r8bRNjWL3GshPW3gkd+RpvzWrZAwPS49OmTGZ/uhM4k=
+golang.org/x/crypto v0.17.0/go.mod h1:gCAAfMLgwOJRpTjQ2zCCt2OcSfYMTeZVSRtQlPC7Nq4=
 golang.org/x/mod v0.6.0-dev.0.20220419223038-86c51ed26bb4/go.mod h1:jJ57K6gSWd91VN4djpZkiMVwK6gcyfeH4XE8wZrZaV4=
 golang.org/x/mod v0.8.0/go.mod h1:iBbtSCu2XBx23ZKBPSOrRkjjQPZFPuis4dIYUhu/chs=
 golang.org/x/net v0.0.0-20190404232315-eb5bcb51f2a3/go.mod h1:t9HGtf8HONx5eT2rtn7q6eTqICYqUVnKs3thJo3Qplg=
@@ -120,7 +114,6 @@ golang.org/x/tools v0.1.12/go.mod h1:hNGJHUnrk76NpqgfD5Aqm5Crs+Hm0VOH/i9J2+nxYbc
 golang.org/x/tools v0.6.0/go.mod h1:Xwgl3UAJ/d3gWutnCtw505GrjyAbvKui8lOU390QaIU=
 golang.org/x/xerrors v0.0.0-20190717185122-a985d3407aa7/go.mod h1:I/5z698sn9Ka8TeJc9MKroUUfqBBauWjQqLJ2OPfmY0=
 golang.org/x/xerrors v0.0.0-20191204190536-9bdfabe68543/go.mod h1:I/5z698sn9Ka8TeJc9MKroUUfqBBauWjQqLJ2OPfmY0=
-google.golang.org/appengine v1.6.7/go.mod h1:8WjMMxjGQR8xUklV/ARdw2HLXBOI7O7uCIDZVag1xfc=
 gopkg.in/check.v1 v0.0.0-20161208181325-20d25e280405 h1:yhCVgyC4o1eVCa2tZl7eS0r+SDo693bJlVdllGtEeKM=
 gopkg.in/check.v1 v0.0.0-20161208181325-20d25e280405/go.mod h1:Co6ibVJAznAaIkqp8huTwlJQCZ016jof/cbN4VW5Yz0=
 gopkg.in/xmlpath.v1 v1.0.0-20140413065638-a146725ea6e7 h1:zibSPXbkfB1Dwl76rJgLa68xcdHu42qmFTe6vAnU4wA=