[PM-14892] Sales tax estimation for individuals

[jonashendrickx]

🎟️ Tracking

https://bitwarden.atlassian.net/browse/PM-14892

📔 Objective

• Detect the tax id type using the user's or organization's country & regular expressions.
• Catching the StripeExceptions related to invalid tax ids and return a 400 while returning our own error codes to display a localized error message.
• Calculate the sales tax accurately using Stripe's invoice previewing API.
• Discounts are taken into account if an existing customer or subscription exists in Stripe when calling the invoice preview endpoint.
• Moving supported countries by Stripe Tax to the back-end. This helps consolidate some business logic.
• WARNING: There is impact on creating organizations as well. Given the entered tax ids are now validated differently to determine the tax id type for Stripe. Creating an organization using Families/Teams/Enterprise plan were still confirmed to be working with and without a tax id entered.

📸 Screenshots

See comment section on https://bitwarden.atlassian.net/browse/PM-13999 for recording.

⏰ Reminders before review

• Contributor guidelines followed
• All formatters and local linters executed and passed
• Written new unit and / or integration tests where applicable
• Protected functional changes with optionality (feature flags)
• Used internationalization (i18n) for all UI strings
• CI builds passed
• Communicated to DevOps any deployment requirements
• Updated any necessary documentation (Confluence, contributing docs) or informed the documentation team

🦮 Reviewer guidelines

• 👍 (:+1:) or similar for great changes
• 📝 (:memo:) or ℹ️ (:information_source:) for notes or general info
• ❓ (:question:) for questions
• 🤔 (:thinking:) or 💭 (:thought_balloon:) for more open inquiry that's not quite a confirmed issue and could potentially benefit from discussion
• 🎨 (:art:) for suggestions / improvements
• ❌ (:x:) or ⚠️ (:warning:) for more significant problems or concerns needing attention
• 🌱 (:seedling:) or ♻️ (:recycle:) for future improvements or indications of technical debt
• ⛏ (:pick:) for minor or nitpick changes

[github-actions]

Checkmarx One – Scan Summary & Details – 21231eb5-5673-463f-9872-dea31dfe5d88

New Issues

Severity	Issue	Source File / Package	Checkmarx Insight
	CSRF	/src/Api/Billing/Controllers/AccountsBillingController.cs: 83	Attack Vector
	Missing_HSTS_Header	/src/Admin/Views/Home/Index.cshtml: 14	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/AccountsBillingController.cs: 83	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/AccountsBillingController.cs: 83	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/AccountsBillingController.cs: 83	Attack Vector
	Log_Forging	/src/Api/AdminConsole/Controllers/OrganizationsController.cs: 184	Attack Vector
	Log_Forging	/src/Api/AdminConsole/Controllers/OrganizationsController.cs: 169	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationBillingController.cs: 166	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationBillingController.cs: 166	Attack Vector
	Log_Forging	/src/Api/Auth/Controllers/AccountsController.cs: 822	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationsController.cs: 105	Attack Vector
	Log_Forging	/src/Api/Auth/Controllers/AccountsController.cs: 822	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationsController.cs: 105	Attack Vector
	Log_Forging	/src/Api/Auth/Controllers/AccountsController.cs: 822	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationsController.cs: 105	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationBillingController.cs: 166	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationBillingController.cs: 251	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationsController.cs: 301	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/ProviderBillingController.cs: 104	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationBillingController.cs: 166	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationBillingController.cs: 251	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationsController.cs: 301	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/ProviderBillingController.cs: 104	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationBillingController.cs: 251	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/OrganizationsController.cs: 301	Attack Vector
	Log_Forging	/src/Api/Billing/Controllers/ProviderBillingController.cs: 104	Attack Vector
	Log_Forging	/src/Api/AdminConsole/Controllers/OrganizationsController.cs: 402	Attack Vector
	Log_Forging	/src/Api/AdminConsole/Controllers/OrganizationsController.cs: 339	Attack Vector
	Missing_CSP_Header	/src/Core/MailTemplates/Handlebars/FamiliesForEnterprise/FamiliesForEnterpriseRemovedFromFamilyUser.html.hbs: 5	Attack Vector

Fixed Issues

Severity	Issue	Source File / Package
	CSRF	/src/Api/AdminConsole/Public/Controllers/MembersController.cs: 95
	CSRF	/src/Api/AdminConsole/Controllers/OrganizationsController.cs: 122
	CSRF	/src/Admin/AdminConsole/Controllers/OrganizationsController.cs: 372
	CSRF	/src/Api/Billing/Controllers/OrganizationSponsorshipsController.cs: 77
	CSRF	/src/Api/Billing/Controllers/OrganizationSponsorshipsController.cs: 163

[codecov]

Codecov Report

Attention: Patch coverage is 77.09924% with 270 lines in your changes missing coverage. Please review.

Project coverage is 43.71%. Comparing base (77cde50) to head (7fc9d51).
Report is 3 commits behind head on main.

Files with missing lines	Patch %	Lines
...e/Services/Implementations/StripePaymentService.cs	4.31%	132 Missing and 1 partial ⚠️
...ices/Implementations/OrganizationBillingService.cs	7.40%	25 Missing ⚠️
...vices/Implementations/PremiumUserBillingService.cs	7.40%	25 Missing ⚠️
...ling/Services/Implementations/SubscriberService.cs	22.58%	23 Missing and 1 partial ⚠️
...Api/Billing/Controllers/OrganizationsController.cs	0.00%	10 Missing ⚠️
src/Core/Billing/Extensions/CurrencyExtensions.cs	0.00%	9 Missing ⚠️
...i/Billing/Controllers/AccountsBillingController.cs	0.00%	8 Missing ⚠️
src/Core/Services/Implementations/StripeAdapter.cs	14.28%	6 Missing ⚠️
...odels/Api/Responses/PreviewInvoiceResponseModel.cs	0.00%	5 Missing ⚠️
src/Core/Billing/Models/PreviewInvoiceInfo.cs	0.00%	5 Missing ⚠️
... and 8 more

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #5045      +/-   ##
==========================================
+ Coverage   43.05%   43.71%   +0.65%     
==========================================
  Files        1412     1421       +9     
  Lines       64770    65757     +987     
  Branches     5919     5939      +20     
==========================================
+ Hits        27888    28746     +858     
- Misses      35649    35776     +127     
- Partials     1233     1235       +2     

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