linumiq-invoice/app/services/invoice/composeInvoice.ts

import type { ShopSettings } from "@prisma/client";

import type { RawOrderForInvoice, RawTaxLine } from "./loadOrderForInvoice.server";
import type {
  InvoiceLine,
  InvoiceNotice,
  InvoiceTotals,
  InvoiceViewModel,
  IssuerData,
  RecipientData,
  VatBreakdownEntry,
} from "./types";
import { addDays } from "./format";
import { pickLanguage, type InvoiceLanguage } from "./i18n";

interface ComposeArgs {
  order: RawOrderForInvoice;
  settings: ShopSettings;
  invoiceNumber: string;
  /** Language override (e.g. for Storno copies). */
  forceLanguage?: InvoiceLanguage;
  /**
   * When set, produces a Stornorechnung view model: line and total amounts
   * are negated, `kind` is `"storno"`, and `cancelsNumber` references the
   * original invoice number. Notices, GiroCode and payment-due date are
   * suppressed (a storno is informational, not a request for payment).
   */
  storno?: { cancelsNumber: string };
  /** Optional override for invoice/delivery date (defaults to order date). */
  issueDate?: Date;
}

export function composeInvoice({
  order,
  settings,
  invoiceNumber,
  forceLanguage,
  storno,
  issueDate,
}: ComposeArgs): InvoiceViewModel {
  const language = forceLanguage
    ?? pickLanguage(order.customer?.locale ?? settings.defaultLanguage);

  const issuer = mapIssuer(settings);
  const recipient = mapRecipient(order);
  const isB2B = !!order.purchasingEntity?.company;
  const recipientVatId = order.purchasingEntity?.company?.vatId ?? undefined;

  let { lines, totals } = mapLinesAndTotals(order);
  let notices = deriveNotices({ order, settings, isB2B });

  const invoiceDate = issueDate ?? new Date(order.processedAt ?? order.createdAt);
  const deliveryDate = invoiceDate;
  const dueDate = !storno && settings.paymentTermDays > 0
    ? addDays(invoiceDate, settings.paymentTermDays)
    : undefined;

  const paid = (order.displayFinancialStatus || "").toUpperCase() === "PAID";

  if (storno) {
    lines = lines.map((l) => ({
      ...l,
      unitPriceNet: -l.unitPriceNet,
      totalNet: -l.totalNet,
    }));
    totals = {
      net: -totals.net,
      vatBreakdown: totals.vatBreakdown.map((v) => ({
        ratePct: v.ratePct,
        net: -v.net,
        tax: -v.tax,
      })),
      totalVat: -totals.totalVat,
      gross: -totals.gross,
    };
    // Notices are still relevant (e.g. reverse-charge), but the storno is not
    // a payment request — leave them in place for legal symmetry.
  }

  return {
    language,
    currency: order.currencyCode,
    kind: storno ? "storno" : "invoice",
    number: invoiceNumber,
    cancelsNumber: storno?.cancelsNumber,
    invoiceDate,
    deliveryDate,
    dueDate,
    issuer,
    recipient,
    isB2B,
    recipientVatId,
    lines,
    totals,
    notices,
    paid,
  };
}

function mapIssuer(s: ShopSettings): IssuerData {
  return {
    companyName: s.companyName,
    legalForm: s.legalForm,
    ownerName: s.ownerName,
    addressLine1: s.addressLine1,
    addressLine2: s.addressLine2,
    postalCode: s.postalCode,
    city: s.city,
    countryCode: s.countryCode,
    phone: s.phone,
    email: s.email,
    website: s.website,
    vatId: s.vatId,
    taxNumber: s.taxNumber,
    registrationNo: s.registrationNo,
    registrationCourt: s.registrationCourt,
    bankName: s.bankName,
    iban: s.iban,
    bic: s.bic,
    footerNote: s.footerNote,
    footerNoteEn: s.footerNoteEn,
  };
}

function mapRecipient(order: RawOrderForInvoice): RecipientData {
  // Prefer billingAddress; fall back to shippingAddress; fall back to customer name only.
  const a = order.billingAddress ?? order.shippingAddress ?? null;
  const customerFullName = [order.customer?.firstName, order.customer?.lastName]
    .filter(Boolean)
    .join(" ")
    .trim();

  if (!a) {
    return {
      name: customerFullName,
      company: order.purchasingEntity?.company?.name ?? "",
      addressLine1: "",
      addressLine2: "",
      postalCode: "",
      city: "",
      countryCode: "",
    };
  }

  return {
    name: a.name ?? customerFullName,
    company: a.company ?? order.purchasingEntity?.company?.name ?? "",
    addressLine1: a.address1 ?? "",
    addressLine2: a.address2 ?? "",
    postalCode: a.zip ?? "",
    city: a.city ?? "",
    countryCode: a.countryCode ?? "",
  };
}

function mapLinesAndTotals(order: RawOrderForInvoice): {
  lines: InvoiceLine[];
  totals: InvoiceTotals;
} {
  const taxesIncluded = order.taxesIncluded;
  const linesOut: InvoiceLine[] = [];
  const vatMap = new Map<number, VatBreakdownEntry>();
  let netSum = 0;

  order.lineItems.forEach((li, idx) => {
    const qty = li.quantity;
    const grossOrNetUnit = parseFloat(li.originalUnitPriceSet.shopMoney.amount);
    // Total tax for this line summed across its tax lines.
    const lineTax = li.taxLines.reduce(
      (acc, t) => acc + parseFloat(t.priceSet.shopMoney.amount),
      0,
    );
    // If taxes are included in the unit price, subtract them to get net.
    const lineGross = grossOrNetUnit * qty + (taxesIncluded ? 0 : lineTax);
    const lineNet = taxesIncluded ? grossOrNetUnit * qty - lineTax : grossOrNetUnit * qty;
    const unitNet = qty > 0 ? lineNet / qty : 0;

    linesOut.push({
      position: idx + 1,
      title: li.title,
      sku: li.sku ?? undefined,
      quantity: qty,
      unitPriceNet: round2(unitNet),
      totalNet: round2(lineNet),
      imageUrl: li.imageUrl ?? undefined,
    });

    netSum += lineNet;

    li.taxLines.forEach((t) => accumulateVat(vatMap, t, parseFloat(t.priceSet.shopMoney.amount), lineNet));
    void lineGross;
  });

  // Prefer order-level taxLines for the breakdown grouping if line-level is missing.
  if (vatMap.size === 0 && order.taxLines.length > 0) {
    order.taxLines.forEach((t) => {
      const tax = parseFloat(t.priceSet.shopMoney.amount);
      // We don't have per-rate net from the order level; approximate by inferring from rate.
      const rate = normaliseRate(t);
      const net = rate > 0 ? tax / (rate / 100) : 0;
      const entry = vatMap.get(rate) || { ratePct: rate, net: 0, tax: 0 };
      entry.net += net;
      entry.tax += tax;
      vatMap.set(rate, entry);
    });
  }

  const vatBreakdown = Array.from(vatMap.values())
    .map((e) => ({ ratePct: e.ratePct, net: round2(e.net), tax: round2(e.tax) }))
    .filter((e) => e.tax > 0)
    .sort((a, b) => a.ratePct - b.ratePct);

  const totalVat = vatBreakdown.reduce((acc, e) => acc + e.tax, 0);
  const grossFromOrder = order.totalPriceSet
    ? parseFloat(order.totalPriceSet.shopMoney.amount)
    : netSum + totalVat;

  return {
    lines: linesOut,
    totals: {
      net: round2(netSum),
      vatBreakdown,
      totalVat: round2(totalVat),
      gross: round2(grossFromOrder),
    },
  };
}

function accumulateVat(
  vatMap: Map<number, VatBreakdownEntry>,
  t: RawTaxLine,
  taxAmount: number,
  lineNet: number,
) {
  if (taxAmount <= 0) return;
  const rate = normaliseRate(t);
  const entry = vatMap.get(rate) || { ratePct: rate, net: 0, tax: 0 };
  entry.net += lineNet;
  entry.tax += taxAmount;
  vatMap.set(rate, entry);
}

function normaliseRate(t: RawTaxLine): number {
  if (t.ratePercentage != null) return Number(t.ratePercentage);
  if (t.rate != null) {
    const r = Number(t.rate);
    return r <= 1 ? r * 100 : r;
  }
  return 0;
}

function round2(n: number): number {
  return Math.round(n * 100) / 100;
}

function deriveNotices({
  order,
  settings,
  isB2B,
}: {
  order: RawOrderForInvoice;
  settings: ShopSettings;
  isB2B: boolean;
}): InvoiceNotice[] {
  const notices: InvoiceNotice[] = [];
  const totalTax = order.totalTaxSet
    ? parseFloat(order.totalTaxSet.shopMoney.amount)
    : 0;
  const recipientCountry =
    order.billingAddress?.countryCode || order.shippingAddress?.countryCode || "";
  const issuerCountry = settings.countryCode || "AT";

  if (settings.kleinunternehmer) {
    notices.push({ kind: "kleinunternehmer" });
    return notices; // exclusive of the others
  }

  if (totalTax === 0) {
    if (
      isB2B &&
      recipientCountry &&
      recipientCountry !== issuerCountry &&
      isEuCountry(recipientCountry)
    ) {
      notices.push({ kind: "reverseCharge" });
    } else if (recipientCountry && !isEuCountry(recipientCountry)) {
      notices.push({ kind: "export" });
    }
  }

  return notices;
}

const EU_COUNTRIES = new Set([
  "AT","BE","BG","CY","CZ","DE","DK","EE","ES","FI","FR","GR","HR","HU","IE",
  "IT","LT","LU","LV","MT","NL","PL","PT","RO","SE","SI","SK",
]);

function isEuCountry(code: string): boolean {
  return EU_COUNTRIES.has(code.toUpperCase());
}