89885d418e
- Modified the tax rate for Finland from 24 to 25.5 in the `GenerateTaxExport.php` command file. This change reflects the updated tax regulations and ensures accurate tax calculations in the export process. These modifications aim to maintain compliance with the latest tax standards and improve the reliability of tax-related functionalities.
414 lines
15 KiB
PHP
414 lines
15 KiB
PHP
<?php
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namespace App\Console\Commands\Tax;
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use App\Exports\Tax\ArrayExport;
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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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class GenerateTaxExport 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-stripe-export
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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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/**
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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 = 'Compute Stripe VAT per country';
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public const EU_TAX_RATES = [
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'AT' => 20,
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'BE' => 21,
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'BG' => 20,
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'HR' => 25,
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'CY' => 19,
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'CZ' => 21,
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'DK' => 25,
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'EE' => 22,
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"FI" => 25.5,
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'FR' => 20,
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'DE' => 19,
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'GR' => 24,
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'HU' => 27,
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'IE' => 23,
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'IT' => 22,
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'LV' => 21,
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'LT' => 21,
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'LU' => 17,
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'MT' => 18,
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'NL' => 21,
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'PL' => 23,
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'PT' => 23,
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'RO' => 19,
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'SK' => 20,
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'SI' => 22,
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'ES' => 21,
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'SE' => 25,
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];
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/**
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* Execute the console command.
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*
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* @return int
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*/
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public function handle()
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{
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// Start the processing timer
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$startTime = microtime(true);
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// iterate through all Stripe invoices
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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: ' . $endDate);
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$processedInvoices = [];
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// Create a progress bar
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$queryOptions = [
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'limit' => 100, // Maximum allowed by Stripe API
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'expand' => [
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'data.customer',
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'data.customer.address',
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'data.customer.tax_ids',
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'data.payment_intent',
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'data.payment_intent.payment_method',
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'data.charge.balance_transaction',
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'data.automatic_tax',
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'data.total_tax_amounts'
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],
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'status' => 'paid',
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];
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if ($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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// Improved counters for better tracking
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$paymentNotSuccessfulCount = 0;
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$refundedInvoicesCount = 0;
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$missingDataInvoicesCount = 0;
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$totalInvoice = 0;
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$processedInvoiceCount = 0;
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$defaultedToFranceCount = 0;
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$totalResults = 0;
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// Volume metrics
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$grossVolumeUsd = 0;
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$netVolumeUsd = 0;
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$taxTotalUsd = 0;
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$grossVolumeEur = 0;
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$netVolumeEur = 0;
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$taxTotalEur = 0;
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do {
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$batchSize = count($invoices->data);
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$totalResults += $batchSize;
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foreach ($invoices as $invoice) {
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$totalInvoice++;
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// Ignore if payment was refunded or not successful
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if (($invoice->payment_intent->status ?? null) !== 'succeeded') {
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$paymentNotSuccessfulCount++;
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continue;
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}
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// Check if invoice was refunded
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if (isset($invoice->charge) && isset($invoice->charge->refunded) && $invoice->charge->refunded) {
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$refundedInvoicesCount++;
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continue;
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}
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try {
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$formattedInvoice = $this->formatInvoice($invoice);
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// Check if we defaulted to France
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if ($formattedInvoice['cust_country'] === 'FR' && $formattedInvoice['_defaulted_to_fr'] === true) {
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$defaultedToFranceCount++;
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}
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// Remove the internal tracking field
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unset($formattedInvoice['_defaulted_to_fr']);
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$processedInvoices[] = $formattedInvoice;
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$processedInvoiceCount++;
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// Track volume metrics
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$grossVolumeUsd += $formattedInvoice['total_usd'];
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$netVolumeUsd += $formattedInvoice['total_after_tax_usd'];
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$taxTotalUsd += $formattedInvoice['tax_total_usd'];
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$grossVolumeEur += $formattedInvoice['total_eur'];
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$netVolumeEur += $formattedInvoice['total_after_tax_eur'];
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$taxTotalEur += $formattedInvoice['tax_total_eur'];
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} catch (\Exception $e) {
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$this->warn("Error processing invoice {$invoice->id}: {$e->getMessage()}");
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$missingDataInvoicesCount++;
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continue;
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}
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// Advance the progress bar
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$bar->advance();
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}
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// Safe pagination
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try {
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$lastInvoice = end($invoices->data);
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if ($lastInvoice) {
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$queryOptions['starting_after'] = $lastInvoice->id;
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} else {
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break;
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}
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// No need for sleep - Stripe API can handle the request rate
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$invoices = Cashier::stripe()->invoices->all($queryOptions);
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} catch (\Exception $e) {
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$this->error("Error fetching next batch of invoices: {$e->getMessage()}");
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break;
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}
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} while ($invoices->has_more);
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$bar->finish();
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$this->line('');
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$aggregatedReport = $this->aggregateReport($processedInvoices);
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$filePath = 'opnform-tax-export-per-invoice_' . $startDate . '_' . $endDate . '.xlsx';
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$this->exportAsXlsx($processedInvoices, $filePath);
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$aggregatedReportFilePath = 'opnform-tax-export-aggregated_' . $startDate . '_' . $endDate . '.xlsx';
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$this->exportAsXlsx($aggregatedReport, $aggregatedReportFilePath);
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// Calculate processing time
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$endTime = microtime(true);
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$executionTime = round($endTime - $startTime, 2);
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// Display the results with improved statistics
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$this->info('Processing completed in ' . $executionTime . ' seconds');
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$this->info('Total invoices found: ' . $totalInvoice);
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$this->info('Processed invoices: ' . $processedInvoiceCount);
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$this->info('Excluded invoices:');
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$this->info(' - Payment not successful: ' . $paymentNotSuccessfulCount);
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$this->info(' - Refunded: ' . $refundedInvoicesCount);
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$this->info(' - Missing required data: ' . $missingDataInvoicesCount);
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$this->info(' - Defaulted to France: ' . $defaultedToFranceCount);
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// Display volume metrics
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$this->line('');
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$this->info('Volume Metrics (USD):');
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$this->info(' - Gross volume: $' . number_format($grossVolumeUsd, 2));
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$this->info(' - Tax collected: $' . number_format($taxTotalUsd, 2));
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$this->info(' - Net volume: $' . number_format($netVolumeUsd, 2));
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$this->line('');
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$this->info('Volume Metrics (EUR):');
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$this->info(' - Gross volume: €' . number_format($grossVolumeEur, 2));
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$this->info(' - Tax collected: €' . number_format($taxTotalEur, 2));
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$this->info(' - Net volume: €' . number_format($netVolumeEur, 2));
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return Command::SUCCESS;
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}
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private function aggregateReport($invoices): array
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{
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// Sum invoices per country
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$aggregatedReport = [];
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foreach ($invoices as $invoice) {
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$country = $invoice['cust_country'];
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$customerType = is_null($invoice['cust_vat_id']) && $this->isEuropeanCountry($country) ? 'individual' : 'business';
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if (! isset($aggregatedReport[$country])) {
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$defaultVal = [
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'count' => 0,
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'total_usd' => 0,
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'tax_total_usd' => 0,
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'total_after_tax_usd' => 0,
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'total_eur' => 0,
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'tax_total_eur' => 0,
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'total_after_tax_eur' => 0,
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];
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$aggregatedReport[$country] = [
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'individual' => $defaultVal,
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'business' => $defaultVal,
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];
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}
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$aggregatedReport[$country][$customerType]['count']++;
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$aggregatedReport[$country][$customerType]['total_usd'] = ($aggregatedReport[$country][$customerType]['total_usd'] ?? 0) + $invoice['total_usd'];
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$aggregatedReport[$country][$customerType]['tax_total_usd'] = ($aggregatedReport[$country][$customerType]['tax_total_usd'] ?? 0) + $invoice['tax_total_usd'];
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$aggregatedReport[$country][$customerType]['total_after_tax_usd'] = ($aggregatedReport[$country][$customerType]['total_after_tax_usd'] ?? 0) + $invoice['total_after_tax_usd'];
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$aggregatedReport[$country][$customerType]['total_eur'] = ($aggregatedReport[$country][$customerType]['total_eur'] ?? 0) + $invoice['total_eur'];
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$aggregatedReport[$country][$customerType]['tax_total_eur'] = ($aggregatedReport[$country][$customerType]['tax_total_eur'] ?? 0) + $invoice['tax_total_eur'];
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$aggregatedReport[$country][$customerType]['total_after_tax_eur'] = ($aggregatedReport[$country][$customerType]['total_after_tax_eur'] ?? 0) + $invoice['total_after_tax_eur'];
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}
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$finalReport = [];
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foreach ($aggregatedReport as $country => $data) {
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foreach ($data as $customerType => $aggData) {
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$finalReport[] = [
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'country' => $country,
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'customer_type' => $customerType,
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...$aggData,
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];
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}
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}
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return $finalReport;
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}
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private function formatInvoice(Invoice $invoice): array
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{
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// Enhanced country detection logic with multiple fallbacks
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$country = null;
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$taxLocationFound = false;
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$defaultedToFrance = false;
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// Try to get country from customer's billing address
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if (isset($invoice->customer->address) && !empty($invoice->customer->address->country)) {
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$country = $invoice->customer->address->country;
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$taxLocationFound = true;
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}
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// Try to get country from payment method
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elseif (
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isset($invoice->payment_intent) && isset($invoice->payment_intent->payment_method) &&
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isset($invoice->payment_intent->payment_method->card) &&
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!empty($invoice->payment_intent->payment_method->card->country)
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) {
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$country = $invoice->payment_intent->payment_method->card->country;
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$taxLocationFound = true;
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}
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// Try to get country from automatic tax calculation
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elseif (
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isset($invoice->automatic_tax) && isset($invoice->automatic_tax->tax_location) &&
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!empty($invoice->automatic_tax->tax_location->country)
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) {
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$country = $invoice->automatic_tax->tax_location->country;
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$taxLocationFound = true;
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}
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// Try to get country from tax breakdown
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elseif (isset($invoice->total_tax_amounts) && !empty($invoice->total_tax_amounts->data)) {
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foreach ($invoice->total_tax_amounts->data as $taxAmount) {
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if (isset($taxAmount->tax_rate) && isset($taxAmount->tax_rate->country)) {
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$country = $taxAmount->tax_rate->country;
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$taxLocationFound = true;
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break;
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}
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}
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}
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// Default to France if no country found
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if (!$taxLocationFound || is_null($country) || empty($country)) {
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$country = 'FR';
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$defaultedToFrance = true;
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}
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$vatId = null;
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if (isset($invoice->customer->tax_ids) && !empty($invoice->customer->tax_ids->data)) {
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$vatId = $invoice->customer->tax_ids->data[0]->value ?? null;
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}
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$taxRate = $this->computeTaxRate($country, $vatId);
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// Safely calculate tax amounts
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$total = $invoice->total ?? 0;
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$taxAmountCollectedUsd = $taxRate > 0 ? $total * $taxRate / ($taxRate + 100) : 0;
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$totalEur = 0;
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if (isset($invoice->charge) && isset($invoice->charge->balance_transaction)) {
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$totalEur = $invoice->charge->balance_transaction->amount ?? 0;
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}
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$taxAmountCollectedEur = $taxRate > 0 ? $totalEur * $taxRate / ($taxRate + 100) : 0;
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return [
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'invoice_id' => $invoice->id,
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'created_at' => Carbon::createFromTimestamp($invoice->created)->format('Y-m-d H:i:s'),
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'cust_id' => $invoice->customer->id ?? 'unknown',
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'cust_vat_id' => $vatId,
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'cust_country' => $country,
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'tax_rate' => $taxRate,
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'total_usd' => $total / 100,
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'tax_total_usd' => $taxAmountCollectedUsd / 100,
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'total_after_tax_usd' => ($total - $taxAmountCollectedUsd) / 100,
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'total_eur' => $totalEur / 100,
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'tax_total_eur' => $taxAmountCollectedEur / 100,
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'total_after_tax_eur' => ($totalEur - $taxAmountCollectedEur) / 100,
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'_defaulted_to_fr' => $defaultedToFrance,
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];
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}
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private function computeTaxRate($countryCode, $vatId)
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{
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// Since we're a French company, for France, always apply 20% VAT
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if (
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$countryCode == 'FR' ||
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is_null($countryCode) ||
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empty($countryCode)
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) {
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return self::EU_TAX_RATES['FR'];
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}
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if ($taxRate = (self::EU_TAX_RATES[$countryCode] ?? null)) {
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// If VAT ID is provided, then TAX is 0%
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if (! $vatId) {
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return $taxRate;
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}
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}
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return 0;
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}
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private function isEuropeanCountry($countryCode)
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{
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return isset(self::EU_TAX_RATES[$countryCode]);
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}
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private function exportAsXlsx($data, $filename)
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{
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if (count($data) == 0) {
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$this->info('Empty data. No file generated.');
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return;
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}
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(new ArrayExport($data))->store($filename, 'local', \Maatwebsite\Excel\Excel::XLSX);
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$this->line('File generated: ' . storage_path('app/' . $filename));
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}
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}
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