consider vat history in accounting export + [bug] use vat history while regenerating invoices

.rubocop.yml

@@ -11,9 +11,11 @@ Metrics/AbcSize:
 Metrics/ClassLength:
   Max: 200
 Metrics/BlockLength:
+  Max: 30
   Exclude:
     - 'lib/tasks/**/*.rake'
     - 'config/routes.rb'
+    - 'app/pdfs/pdf/*.rb'
 Style/BracesAroundHashParameters:
   EnforcedStyle: context_dependent
 Style/RegexpLiteral:

app/models/accounting_period.rb

@@ -28,12 +28,9 @@ class AccountingPeriod < ActiveRecord::Base
   end
 
   def invoices_with_vat(invoices)
+    vat_service = VatHistoryService.new
     invoices.map do |i|
-      if i.type == 'Avoir'
-        { invoice: i, vat_rate: vat_rate(i.avoir_date) }
-      else
-        { invoice: i, vat_rate: vat_rate(i.created_at) }
-      end
+      { invoice: i, vat_rate: vat_service.invoice_vat(i) }
     end
   end
 
@@ -57,34 +54,12 @@ class AccountingPeriod < ActiveRecord::Base
     footprint == compute_footprint
   end
 
-  def vat_rate(date)
-    @vat_rates = vat_history if @vat_rates.nil?
-
-    first_rate = @vat_rates.first
-    return first_rate[:rate] if date < first_rate[:date]
-
-    @vat_rates.each_index do |i|
-      return @vat_rates[i][:rate] if date >= @vat_rates[i][:date] && (@vat_rates[i + 1].nil? || date < @vat_rates[i + 1][:date])
-    end
-  end
-
   def previous_period
     AccountingPeriod.where('closed_at < ?', closed_at).order(closed_at: :desc).limit(1).last
   end
 
   private
 
-  def vat_history
-    key_dates = []
-    Setting.find_by(name: 'invoice_VAT-rate').history_values.each do |rate|
-      key_dates.push(date: rate.created_at, rate: (rate.value.to_i / 100.0))
-    end
-    Setting.find_by(name: 'invoice_VAT-active').history_values.each do |v|
-      key_dates.push(date: v.created_at, rate: 0) if v.value == 'false'
-    end
-    key_dates.sort_by { |k| k[:date] }
-  end
-
   def archive_closed_data
     ArchiveWorker.perform_async(id)
   end

app/pdfs/pdf/invoice.rb

@@ -32,6 +32,8 @@ class PDF::Invoice < Prawn::Document
       puts "Unable to decode invoice logo from base64: #{e}"
     end
     move_down 20
+    # the following line is a special comment to workaround RubyMine inspection problem
+    # noinspection RubyScope
     font('Open-Sans', size: 10) do
       # general information
       if invoice.is_a?(Avoir)
@@ -227,7 +229,8 @@ class PDF::Invoice < Prawn::Document
       if Setting.find_by(name: 'invoice_VAT-active').value == 'true'
         data += [[I18n.t('invoices.total_including_all_taxes'), number_to_currency(total)]]
 
-        vat_rate = Setting.find_by(name: 'invoice_VAT-rate').value.to_f
+        vat_service = VatHistoryService.new
+        vat_rate = vat_service.invoice_vat(invoice)
         vat = total / (vat_rate / 100 + 1)
         data += [[I18n.t('invoices.including_VAT_RATE', RATE: vat_rate), number_to_currency(total - vat)]]
         data += [[I18n.t('invoices.including_total_excluding_taxes'), number_to_currency(vat)]]
@@ -298,6 +301,8 @@ class PDF::Invoice < Prawn::Document
         if invoice.wallet_amount
           wallet_amount = invoice.wallet_amount / 100.0
           total -= wallet_amount
+        else
+          wallet_amount = nil
         end
 
         # payment method
@@ -315,12 +320,12 @@ class PDF::Invoice < Prawn::Document
           payment_verbose += ' ' + I18n.t('invoices.for_an_amount_of_AMOUNT', AMOUNT: number_to_currency(total))
         end
         if invoice.wallet_amount
-          if total.positive?
-            payment_verbose += ' ' + I18n.t('invoices.and') + ' ' + I18n.t('invoices.by_wallet') + ' ' +
-                               I18n.t('invoices.for_an_amount_of_AMOUNT', AMOUNT: number_to_currency(wallet_amount))
-          else
-            payment_verbose += ' ' + I18n.t('invoices.for_an_amount_of_AMOUNT', AMOUNT: number_to_currency(wallet_amount))
-          end
+          payment_verbose += if total.positive?
+                               ' ' + I18n.t('invoices.and') + ' ' + I18n.t('invoices.by_wallet') + ' ' +
+                                 I18n.t('invoices.for_an_amount_of_AMOUNT', AMOUNT: number_to_currency(wallet_amount))
+                             else
+                               ' ' + I18n.t('invoices.for_an_amount_of_AMOUNT', AMOUNT: number_to_currency(wallet_amount))
+                             end
         end
       end
       text payment_verbose

app/services/accounting_export_service.rb

@@ -2,7 +2,7 @@
 
 # Provides the routine to export the accounting data to an external accounting software
 class AccountingExportService
-  attr_reader :encoding, :format, :separator, :journal_code, :date_format, :columns, :vat_rate
+  attr_reader :encoding, :format, :separator, :journal_code, :date_format, :columns, :vat_service
 
   def initialize(columns, encoding = 'UTF-8', format = 'CSV', separator = ';', date_format = '%d/%m/%Y')
     @encoding = encoding
@@ -11,7 +11,7 @@ class AccountingExportService
     @journal_code = Setting.find_by(name: 'accounting_journal_code')&.value || ''
     @date_format = date_format
     @columns = columns
-    @vat_rate = Setting.find_by(name: 'invoice_VAT-rate')&.value&.to_f || 0
+    @vat_service = VatHistoryService.new
   end
 
   def export(start_date, end_date, file)
@@ -91,7 +91,7 @@ class AccountingExportService
 
   # Generate the "reservation" row, which contains the credit to the reservation account, all taxes excluded
   def reservation_row(invoice, item)
-    wo_taxes = (item.amount / (vat_rate / 100 + 1)) / 100.0
+    wo_taxes = (item.amount / (vat_service.invoice_vat(invoice) / 100 + 1)) / 100.0
     row = ''
     columns.each do |column|
       case column
@@ -128,7 +128,7 @@ class AccountingExportService
   # Generate the "subscription" row, which contains the credit to the subscription account, all taxes excluded
   def subscription_row(invoice)
     subscription_item = invoice.invoice_items.select(&:subscription).first
-    wo_taxes = (subscription_item.amount / (vat_rate / 100 + 1)) / 100.0
+    wo_taxes = (subscription_item.amount / (vat_service.invoice_vat(invoice) / 100 + 1)) / 100.0
     row = ''
     columns.each do |column|
       case column
@@ -164,7 +164,7 @@ class AccountingExportService
 
   # Generate the "VAT" row, which contains the credit to the VAT account, with VAT amount only
   def vat_row(invoice)
-    vat = (invoice.total - (invoice.total / (vat_rate / 100 + 1))) / 100.0
+    vat = (invoice.total - (invoice.total / (vat_service.invoice_vat(invoice) / 100 + 1))) / 100.0
     row = ''
     columns.each do |column|
       case column

app/services/vat_history_service.rb

@@ -0,0 +1,38 @@
+# frozen_string_literal: true
+
+# Provides the VAT rate in use at the given date
+class VatHistoryService
+  # return the VAT rate for the given Invoice/Avoir
+  def invoice_vat(invoice)
+    if invoice.is_a?(Avoir)
+      vat_rate(invoice.avoir_date)
+    else
+      vat_rate(invoice.created_at)
+    end
+  end
+
+  # return the VAT rate foe the given date
+  def vat_rate(date)
+    @vat_rates = vat_history if @vat_rates.nil?
+
+    first_rate = @vat_rates.first
+    return first_rate[:rate] if date < first_rate[:date]
+
+    @vat_rates.each_index do |i|
+      return @vat_rates[i][:rate] if date >= @vat_rates[i][:date] && (@vat_rates[i + 1].nil? || date < @vat_rates[i + 1][:date])
+    end
+  end
+
+  private
+
+  def vat_history
+    key_dates = []
+    Setting.find_by(name: 'invoice_VAT-rate').history_values.each do |rate|
+      key_dates.push(date: rate.created_at, rate: (rate.value.to_i / 100.0))
+    end
+    Setting.find_by(name: 'invoice_VAT-active').history_values.each do |v|
+      key_dates.push(date: v.created_at, rate: 0) if v.value == 'false'
+    end
+    key_dates.sort_by { |k| k[:date] }
+  end
+end