307 lines
13 KiB
Python
307 lines
13 KiB
Python
from decimal import Decimal
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import xml.etree.ElementTree as ET
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from invoice_logic import (
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berechne_faelligkeit,
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kaufmaennisches_runden,
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clean_german_float,
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extract_invoice_items_pure_python,
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map_unece_unit_code,
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parse_to_strict_xml_date,
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generate_compliant_xrechnung,
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generate_compliant_zugferd_cii,
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VERKAEUFER_IBAN,
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PAYMENT_MEANS_CODES,
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aggregate_tax_subtotals,
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compute_invoice_totals,
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format_skonto_text,
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)
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def _single_rate_invoice():
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"""Eine einfache Einzelsteuersatz-Rechnung, wie main.py sie vor Phase 1 erzeugt hat."""
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items = [
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{"name": "Beratung", "description": "", "quantity": 2.0, "unit": "Std.",
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"unit_price": 100.0, "total_amount": 200.0},
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]
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return {
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"invoice_type_code": "380",
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"invoice_number": "R26-001",
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"invoice_date": "2026-01-15",
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"delivery_date": "",
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"buyer_reference": "",
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"customer_number": "",
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"recipient_name": "Test GmbH",
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"recipient_email": "kunde@example.com",
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"recipient_street": "Musterweg 1",
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"recipient_zip": "12345",
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"recipient_city": "Berlin",
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"items": items,
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"total_net_amount": 200.0,
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"total_vat_amount": 38.0,
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"vat_rate_percent": 19.0,
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"total_gross_amount": 238.0,
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"iban": VERKAEUFER_IBAN,
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"delivery_note_id": "",
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"order_id": "",
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"contract_id": "",
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"service_start_date": "",
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"service_end_date": "",
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"payment_term_days": "14",
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"invoice_note": "",
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}
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def test_generate_compliant_xrechnung_single_rate_unchanged():
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xml_str = generate_compliant_xrechnung(_single_rate_invoice())
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root = ET.fromstring(xml_str.encode("utf-8"))
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ns = {"cbc": "urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2",
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"cac": "urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"}
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assert root.find("cbc:ID", ns).text == "R26-001"
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tax_amount = root.find(".//cac:TaxTotal/cbc:TaxAmount", ns).text
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assert tax_amount == "38.00"
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payable = root.find(".//cac:LegalMonetaryTotal/cbc:PayableAmount", ns).text
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assert payable == "238.00"
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def test_generate_compliant_zugferd_cii_single_rate_unchanged():
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xml_str = generate_compliant_zugferd_cii(_single_rate_invoice())
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root = ET.fromstring(xml_str.encode("utf-8"))
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ns = {"ram": "urn:un:unece:uncefact:data:standard:ReusableAggregateBusinessInformationEntity:100"}
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grand_total = root.find(".//ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:GrandTotalAmount", ns).text
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assert grand_total == "238.00"
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def test_berechne_faelligkeit_basic():
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assert berechne_faelligkeit("2026-01-15", "14") == "2026-01-29"
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def test_kaufmaennisches_runden_half_up():
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assert kaufmaennisches_runden(1.005) == 1.01
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def test_clean_german_float_thousands_and_comma():
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assert clean_german_float("1.234,56") == 1234.56
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def test_extract_invoice_items_pure_python_basic():
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text = "1\nBeratung\n2,00 Std.\n100,00\n200,00\n"
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items = extract_invoice_items_pure_python(text)
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assert items[0]["name"] == "Beratung"
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assert items[0]["quantity"] == 2.0
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assert items[0]["unit_price"] == 100.0
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def test_map_unece_unit_code_hours():
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assert map_unece_unit_code("Std.") == "HUR"
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def test_parse_to_strict_xml_date_german_format():
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assert parse_to_strict_xml_date("15.01.2026") == "2026-01-15"
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def test_payment_means_codes_contains_expected_entries():
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assert PAYMENT_MEANS_CODES["58"] == "SEPA-Überweisung"
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assert set(["30", "31", "42", "48", "58"]).issubset(PAYMENT_MEANS_CODES.keys())
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def test_generate_compliant_xrechnung_uses_dynamic_payment_means_code():
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data = _single_rate_invoice()
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data["payment_means_code"] = "31"
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xml_str = generate_compliant_xrechnung(data)
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root = ET.fromstring(xml_str.encode("utf-8"))
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ns = {"cbc": "urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2",
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"cac": "urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"}
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code = root.find(".//cac:PaymentMeans/cbc:PaymentMeansCode", ns).text
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assert code == "31"
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def test_generate_compliant_xrechnung_defaults_payment_means_code_to_58():
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xml_str = generate_compliant_xrechnung(_single_rate_invoice())
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root = ET.fromstring(xml_str.encode("utf-8"))
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ns = {"cbc": "urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2",
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"cac": "urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"}
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code = root.find(".//cac:PaymentMeans/cbc:PaymentMeansCode", ns).text
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assert code == "58"
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def test_generate_compliant_zugferd_cii_uses_dynamic_payment_means_code():
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data = _single_rate_invoice()
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data["payment_means_code"] = "48"
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xml_str = generate_compliant_zugferd_cii(data)
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root = ET.fromstring(xml_str.encode("utf-8"))
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ns = {"ram": "urn:un:unece:uncefact:data:standard:ReusableAggregateBusinessInformationEntity:100"}
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code = root.find(".//ram:SpecifiedTradeSettlementPaymentMeans/ram:TypeCode", ns).text
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assert code == "48"
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def test_aggregate_tax_subtotals_single_rate():
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items = [{"total_amount": 200.0, "vat_rate_percent": 19.0}]
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buckets = aggregate_tax_subtotals(items)
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assert buckets == [{"rate": 19.0, "category": "S", "taxable_amount": 200.0, "tax_amount": 38.0}]
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def test_aggregate_tax_subtotals_mixed_rates():
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items = [
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{"total_amount": 100.0, "vat_rate_percent": 19.0},
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{"total_amount": 50.0, "vat_rate_percent": 7.0},
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{"total_amount": 30.0, "vat_rate_percent": 0.0},
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]
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buckets = aggregate_tax_subtotals(items)
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assert buckets == [
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{"rate": 0.0, "category": "E", "taxable_amount": 30.0, "tax_amount": 0.0},
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{"rate": 7.0, "category": "S", "taxable_amount": 50.0, "tax_amount": 3.5},
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{"rate": 19.0, "category": "S", "taxable_amount": 100.0, "tax_amount": 19.0},
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]
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def test_compute_invoice_totals_mixed_rates_no_discount():
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items = [
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{"total_amount": 100.0, "vat_rate_percent": 19.0},
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{"total_amount": 50.0, "vat_rate_percent": 7.0},
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]
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totals = compute_invoice_totals(items)
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assert totals["line_net_total"] == 150.0
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assert totals["allowance_amount"] == 0.0
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assert totals["tax_basis_total"] == 150.0
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assert totals["total_vat_amount"] == 22.5
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assert totals["total_gross_amount"] == 172.5
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def test_compute_invoice_totals_single_rate_matches_old_behavior():
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items = [{"total_amount": 200.0, "vat_rate_percent": 19.0}]
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totals = compute_invoice_totals(items)
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assert totals["tax_basis_total"] == 200.0
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assert totals["total_vat_amount"] == 38.0
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assert totals["total_gross_amount"] == 238.0
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def _mixed_rate_invoice():
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data = _single_rate_invoice()
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items = [
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{"name": "Beratung", "description": "", "quantity": 2.0, "unit": "Std.",
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"unit_price": 100.0, "total_amount": 200.0, "vat_rate_percent": 19.0},
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{"name": "Buch", "description": "", "quantity": 1.0, "unit": "Stk.",
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"unit_price": 50.0, "total_amount": 50.0, "vat_rate_percent": 7.0},
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]
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totals = compute_invoice_totals(items)
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data["items"] = items
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data["tax_buckets"] = totals["tax_buckets"]
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data["line_net_total"] = totals["line_net_total"]
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data["allowance_amount"] = totals["allowance_amount"]
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data["total_net_amount"] = totals["tax_basis_total"]
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data["total_vat_amount"] = totals["total_vat_amount"]
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data["total_gross_amount"] = totals["total_gross_amount"]
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return data
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def test_generate_compliant_xrechnung_mixed_rates_two_tax_subtotals():
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xml_str = generate_compliant_xrechnung(_mixed_rate_invoice())
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root = ET.fromstring(xml_str.encode("utf-8"))
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ns = {"cbc": "urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2",
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"cac": "urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"}
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subtotals = root.findall(".//cac:TaxTotal/cac:TaxSubtotal", ns)
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assert len(subtotals) == 2
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percents = sorted(st.find("cac:TaxCategory/cbc:Percent", ns).text for st in subtotals)
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assert percents == ["19.00", "7.00"] or percents == ["7.00", "19.00"]
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lines = root.findall(".//cac:InvoiceLine", ns)
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line_percents = [ln.find(".//cbc:Percent", ns).text for ln in lines]
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assert set(line_percents) == {"19.00", "7.00"}
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def test_generate_compliant_zugferd_cii_mixed_rates_two_header_taxes():
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xml_str = generate_compliant_zugferd_cii(_mixed_rate_invoice())
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root = ET.fromstring(xml_str.encode("utf-8"))
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ns = {"ram": "urn:un:unece:uncefact:data:standard:ReusableAggregateBusinessInformationEntity:100"}
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header_taxes = root.findall(
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".//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax", ns)
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assert len(header_taxes) == 2
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def test_format_skonto_text_with_valid_percent_and_days():
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text = format_skonto_text(2.0, 10, "2026-01-15")
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assert "2026-01-25" in text
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assert "2%" in text
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def test_format_skonto_text_returns_empty_when_no_percent():
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assert format_skonto_text(0, 10, "2026-01-15") == ""
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assert format_skonto_text(None, 10, "2026-01-15") == ""
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def test_format_skonto_text_returns_empty_when_no_days():
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assert format_skonto_text(2.0, "", "2026-01-15") == ""
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assert format_skonto_text(2.0, None, "2026-01-15") == ""
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def _discounted_invoice():
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data = _single_rate_invoice()
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items = [{"total_amount": 200.0, "vat_rate_percent": 19.0, "name": "Beratung",
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"description": "", "quantity": 2.0, "unit": "Std.", "unit_price": 100.0}]
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totals = compute_invoice_totals(items, discount_percent=10.0)
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data["items"] = items
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data["tax_buckets"] = totals["tax_buckets"]
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data["line_net_total"] = totals["line_net_total"]
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data["allowance_amount"] = totals["allowance_amount"]
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data["allowance_reason"] = "Treuerabatt"
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data["total_net_amount"] = totals["tax_basis_total"]
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data["total_vat_amount"] = totals["total_vat_amount"]
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data["total_gross_amount"] = totals["total_gross_amount"]
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data["skonto_percent"] = 2.0
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data["skonto_days"] = "10"
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return data
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def test_generate_compliant_xrechnung_includes_allowance_charge_and_payment_terms():
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xml_str = generate_compliant_xrechnung(_discounted_invoice())
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root = ET.fromstring(xml_str.encode("utf-8"))
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ns = {"cbc": "urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2",
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"cac": "urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"}
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allowance = root.find(".//cac:AllowanceCharge", ns)
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assert allowance.find("cbc:AllowanceChargeReason", ns).text == "Treuerabatt"
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assert allowance.find("cbc:Amount", ns).text == "20.00"
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payment_terms_note = root.find(".//cac:PaymentTerms/cbc:Note", ns).text
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assert "Skonto" in payment_terms_note
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def test_generate_compliant_zugferd_cii_includes_allowance_charge_and_payment_terms_description():
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xml_str = generate_compliant_zugferd_cii(_discounted_invoice())
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root = ET.fromstring(xml_str.encode("utf-8"))
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ns = {"ram": "urn:un:unece:uncefact:data:standard:ReusableAggregateBusinessInformationEntity:100"}
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allowance = root.find(".//ram:SpecifiedTradeAllowanceCharge", ns)
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assert allowance.find("ram:ActualAmount", ns).text == "20.00"
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assert allowance.find("ram:Reason", ns).text == "Treuerabatt"
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description = root.find(".//ram:SpecifiedTradePaymentTerms/ram:Description", ns).text
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assert "Skonto" in description
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def test_generate_compliant_xrechnung_mixed_rate_discount_emits_allowance_per_rate():
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"""Voll EN16931-konform: ein Rabatt auf eine Rechnung mit 19%- UND 7%-Positionen erzeugt
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JE Steuersatz einen eigenen AllowanceCharge-Block mit anteiligem Rabattbetrag."""
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items = [
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{"total_amount": 100.0, "vat_rate_percent": 19.0, "name": "A", "description": "",
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"quantity": 1.0, "unit": "Stk.", "unit_price": 100.0},
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{"total_amount": 100.0, "vat_rate_percent": 7.0, "name": "B", "description": "",
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"quantity": 1.0, "unit": "Stk.", "unit_price": 100.0},
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]
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totals = compute_invoice_totals(items, discount_percent=10.0)
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data = _single_rate_invoice()
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data["items"] = items
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data["tax_buckets"] = totals["tax_buckets"]
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data["line_net_total"] = totals["line_net_total"]
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data["allowance_amount"] = totals["allowance_amount"]
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data["allowance_reason"] = "Aktionsrabatt"
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data["total_net_amount"] = totals["tax_basis_total"]
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data["total_vat_amount"] = totals["total_vat_amount"]
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data["total_gross_amount"] = totals["total_gross_amount"]
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xml_str = generate_compliant_xrechnung(data)
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root = ET.fromstring(xml_str.encode("utf-8"))
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ns = {"cbc": "urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2",
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"cac": "urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"}
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allowances = root.findall(".//cac:AllowanceCharge", ns)
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assert len(allowances) == 2
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percents = sorted(a.find("cac:TaxCategory/cbc:Percent", ns).text for a in allowances)
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assert percents == ["19.00", "7.00"] or percents == ["7.00", "19.00"]
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total_alloc = sum(float(a.find("cbc:Amount", ns).text) for a in allowances)
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assert abs(total_alloc - 20.0) < 0.001
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