358 lines
13 KiB
PHP
358 lines
13 KiB
PHP
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<?php
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namespace App\Console\Commands\Tax;
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use Carbon\Carbon;
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use Illuminate\Console\Command;
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use Laravel\Cashier\Cashier;
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use Stripe\Invoice;
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/**
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* This command generates an XML file for DES (Déclaration Européenne de Services) reporting
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* to French customs authorities. It processes Stripe invoices within a given date range
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* and creates an XML file following the official DES schema.
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*
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* The XML file includes:
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* - Company VAT number
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* - Declaration period (month/year)
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* - Declaration type (DES)
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* - Flow type (INTRODUCTION)
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* - Line items for each EU customer with:
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* - Line number
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* - Value
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* - Partner VAT number
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* - Country code
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*
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* Usage:
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* php artisan stripe:generate-des-xml --vat=FR12345678900 --start-date=2024-01-01 --end-date=2024-01-31
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*
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* Options:
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* --start-date : Start date in YYYY-MM-DD format (defaults to first day of previous month)
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* --end-date : End date in YYYY-MM-DD format (defaults to last day of start date's month)
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* --full-month : Use the full month of the start date
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* --vat : Company VAT number (required, must start with FR)
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*/
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class GenerateDesXmlExport extends Command
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{
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/**
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* The name and signature of the console command.
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*
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* @var string
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*/
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protected $signature = 'stripe:generate-des-xml
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{--start-date= : Start date (YYYY-MM-DD)}
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{--end-date= : End date (YYYY-MM-DD)}
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{--full-month : Use the full month of the start date}
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{--vat= : French VAT number (must start with FR)}';
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/**
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* The console command description.
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*
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* @var string
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*/
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protected $description = 'Generate DES XML file for French customs';
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private const DECLARATION_TYPE = 'DES';
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private const FLUX_TYPE = 'INTRODUCTION';
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public function handle()
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{
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// Validate required options
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$vatNumber = $this->option('vat');
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if (!$vatNumber) {
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$this->error('VAT number is required');
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return Command::FAILURE;
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}
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// Validate VAT number format
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if (!preg_match('/^FR[0-9A-Z]{11}$/', $vatNumber)) {
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$this->error('Invalid French VAT number format. Must start with FR followed by 11 characters.');
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return Command::FAILURE;
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}
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// Get dates
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$startDate = $this->option('start-date');
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$endDate = $this->option('end-date');
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// If no start date, use first day of previous month
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if (!$startDate) {
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$startDate = Carbon::now()->subMonth()->startOfMonth()->format('Y-m-d');
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if (!$this->confirm("No start date specified. Use {$startDate}?", true)) {
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return Command::FAILURE;
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}
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} elseif (!Carbon::createFromFormat('Y-m-d', $startDate)) {
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$this->error('Invalid start date format. Use YYYY-MM-DD.');
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return Command::FAILURE;
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}
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// If no end date, use end of the month from start date
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if (!$endDate) {
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$endDate = Carbon::parse($startDate)->endOfMonth()->format('Y-m-d');
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$this->info("Using end date: {$endDate}");
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} elseif (!Carbon::createFromFormat('Y-m-d', $endDate)) {
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$this->error('Invalid end date format. Use YYYY-MM-DD.');
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return Command::FAILURE;
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}
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$this->info('Start date: ' . $startDate);
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$this->info('End date: ' . $endDate);
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// Get invoices
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$invoices = $this->getInvoices($startDate, $endDate);
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// Generate XML
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$xml = $this->generateXml($invoices);
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// Save XML file with .xml extension
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$period = Carbon::parse($startDate)->format('Ym');
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$filename = "DES_{$period}.xml";
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file_put_contents(storage_path("app/{$filename}"), $xml->asXML());
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$this->info("XML file generated: " . storage_path("app/{$filename}"));
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return Command::SUCCESS;
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}
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private function getInvoices($startDate, $endDate)
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{
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$processedInvoices = [];
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$queryOptions = [
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'limit' => 100,
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'expand' => [
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'data.customer',
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'data.customer.address',
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'data.customer.tax_ids',
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'data.payment_intent',
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'data.payment_intent.payment_method',
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'data.charge.balance_transaction'
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],
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'status' => 'paid',
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];
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if ($startDate) {
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$queryOptions['created']['gte'] = Carbon::parse($startDate)->startOfDay()->timestamp;
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}
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if ($endDate) {
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$queryOptions['created']['lte'] = Carbon::parse($endDate)->endOfDay()->timestamp;
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}
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$invoices = Cashier::stripe()->invoices->all($queryOptions);
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$bar = $this->output->createProgressBar();
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$bar->start();
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do {
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foreach ($invoices as $invoice) {
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// Skip cancelled or uncollectible invoices
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if ($invoice->status === 'void' || $invoice->status === 'uncollectible' || $invoice->amount_remaining === $invoice->total) {
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continue;
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}
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// Ignore if payment was not successful
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if (($invoice->payment_intent->status ?? null) !== 'succeeded') {
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continue;
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}
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// Only process EU B2B invoices with VAT number
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if (!$this->isEligibleForDes($invoice)) {
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continue;
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}
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try {
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$processedInvoices[] = $this->formatInvoiceForDes($invoice);
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$bar->advance();
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} catch (\Exception $e) {
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$this->warn("Skipping invoice {$invoice->id}: {$e->getMessage()}");
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}
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}
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if (!empty($invoices->data)) {
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$queryOptions['starting_after'] = end($invoices->data)->id;
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}
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sleep(1);
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$invoices = Cashier::stripe()->invoices->all($queryOptions);
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} while ($invoices->has_more);
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$bar->finish();
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$this->line('');
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return $processedInvoices;
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}
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private function isEligibleForDes(Invoice $invoice): bool
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{
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$country = $invoice->customer->address->country ?? null;
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// Find VAT ID among tax IDs
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$vatId = null;
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if (!empty($invoice->customer->tax_ids->data)) {
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foreach ($invoice->customer->tax_ids->data as $taxId) {
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if ($taxId->type === 'eu_vat') {
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$vatId = $taxId->value;
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break;
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}
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}
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}
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// Only include EU B2B transactions (with VAT number)
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if (!$country || $country === 'FR' || !isset(GenerateTaxExport::EU_TAX_RATES[$country]) || !$vatId) {
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return false;
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}
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// Validate VAT number format: should start with 2 letters and contain at least one number
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$vatId = $this->cleanVatNumber($vatId);
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if (!preg_match('/^[A-Z]{2}[A-Z0-9]+$/', $vatId)) {
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$this->warn("Invalid VAT number format for invoice {$invoice->id}: {$vatId} (country: {$country})");
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return false;
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}
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// Also verify that the country code matches
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if (substr($vatId, 0, 2) !== $country) {
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$this->warn("VAT number country code doesn't match address for invoice {$invoice->id}: {$vatId} (country: {$country})");
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return false;
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}
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return true;
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}
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private function formatInvoiceForDes(Invoice $invoice): array
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{
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$country = $invoice->customer->address->country;
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// Find VAT ID
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$vatId = null;
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foreach ($invoice->customer->tax_ids->data as $taxId) {
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if ($taxId->type === 'eu_vat') {
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$vatId = $taxId->value;
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break;
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}
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}
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if (!$vatId) {
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throw new \InvalidArgumentException("No EU VAT number found for invoice {$invoice->id}");
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}
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// Get amount in EUR
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$amount = $this->getInvoiceAmountInEur($invoice);
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if ($amount === null) {
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throw new \RuntimeException("Could not determine EUR amount for invoice {$invoice->id}");
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}
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return [
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'country_code' => $country,
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'vat_number' => $this->cleanVatNumber($vatId),
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'amount_eur' => $amount,
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'created_at' => $invoice->created,
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];
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}
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private function getInvoiceAmountInEur(Invoice $invoice): ?float
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{
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// If the invoice is already in EUR, just convert from cents
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if ($invoice->currency === 'eur') {
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return $invoice->amount_paid / 100;
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}
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// Try to get the converted amount from the balance transaction
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if ($invoice->charge && $invoice->charge->balance_transaction) {
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return $invoice->charge->balance_transaction->amount / 100;
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}
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// Try to get the amount from payment intent
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if ($invoice->payment_intent && $invoice->payment_intent->charges->data) {
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foreach ($invoice->payment_intent->charges->data as $charge) {
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if ($charge->balance_transaction) {
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return $charge->balance_transaction->amount / 100;
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}
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}
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}
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// If we can't find the EUR amount, log it and return null
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$this->warn("Could not find EUR amount for invoice {$invoice->id} in {$invoice->currency}");
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return null;
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}
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/**
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* Get exchange rate for a currency to EUR
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* You might want to use a more sophisticated exchange rate service in production
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*/
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private function getExchangeRate(string $currency): float
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{
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// For now, we'll throw an exception if we can't get the exchange rate from Stripe
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throw new \RuntimeException("Unable to convert {$currency} to EUR. No exchange rate available.");
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}
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private function cleanVatNumber(string $vatId): string
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{
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// Clean any special characters and convert to uppercase
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return strtoupper(str_replace(['.', '-', ' '], '', $vatId));
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}
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private function generateXml(array $invoices): \SimpleXMLElement
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{
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$this->info('Generating XML file...');
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$bar = $this->output->createProgressBar(3);
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// Create XML without namespace (as per example)
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$xml = new \SimpleXMLElement('<?xml version="1.0" encoding="UTF-8"?><fichier_des></fichier_des>');
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// Group invoices by month first, then by VAT number
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$invoicesByMonth = [];
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foreach ($invoices as $invoice) {
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$month = Carbon::createFromTimestamp($invoice['created_at'])->format('Y-m');
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if (!isset($invoicesByMonth[$month])) {
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$invoicesByMonth[$month] = [];
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}
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$key = $invoice['vat_number']; // Use full VAT number as key since it includes country code
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if (!isset($invoicesByMonth[$month][$key])) {
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$invoicesByMonth[$month][$key] = [
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'country_code' => $invoice['country_code'],
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'vat_number' => $invoice['vat_number'],
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'amount_eur' => 0,
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];
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}
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$invoicesByMonth[$month][$key]['amount_eur'] += $invoice['amount_eur'];
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}
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$bar->advance();
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// Sort months chronologically
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ksort($invoicesByMonth);
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// Create a declaration for each month
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foreach ($invoicesByMonth as $month => $groupedInvoices) {
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$monthDate = Carbon::createFromFormat('Y-m', $month);
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// Add declaration header for this month
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$declaration = $xml->addChild('declaration_des');
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$declaration->addChild('num_des', '00001');
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$declaration->addChild('num_tvaFr', $this->option('vat'));
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$declaration->addChild('mois_des', $monthDate->format('m'));
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$declaration->addChild('an_des', $monthDate->format('Y'));
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// Add line items for this month
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$lineNumber = 1;
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foreach ($groupedInvoices as $line) {
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$item = $declaration->addChild('ligne_des');
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$item->addChild('numlin_des', str_pad($lineNumber++, 6, '0', STR_PAD_LEFT)); // 6 digits as per example
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$item->addChild('valeur', round($line['amount_eur'])); // Round to nearest euro as per DES requirements
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$item->addChild('partner_des', $line['vat_number']); // Use full VAT number from Stripe
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}
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}
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$bar->advance();
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$bar->finish();
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$this->line('');
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// Format XML with proper indentation
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$dom = new \DOMDocument('1.0');
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$dom->preserveWhiteSpace = false;
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$dom->formatOutput = true;
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$dom->loadXML($xml->asXML());
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return new \SimpleXMLElement($dom->saveXML());
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}
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}
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