Merge pull request #396 from invopop/br-regime

Brazil regime

CHANGELOG.md

@@ -8,6 +8,7 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p
 
 ### Added
 
+- `br`: added basic Brazil regime
 - `uuid` - SQL library compatibility for type conversion.
 
 ### Fixed

regimes/br/README.md

@@ -0,0 +1,3 @@
+# 🇧🇷 GOBL Brazil Tax Regime
+
+Example BR GOBL files can be found in the [`examples`](./examples) (YAML uncalculated documents) and [`examples/out`](./examples/out) (JSON calculated envelopes) subdirectories.

regimes/br/br.go

@@ -0,0 +1,60 @@
+// Package br provides the tax region definition for Brazil.
+package br
+
+import (
+	"github.com/invopop/gobl/bill"
+	"github.com/invopop/gobl/cbc"
+	"github.com/invopop/gobl/currency"
+	"github.com/invopop/gobl/i18n"
+	"github.com/invopop/gobl/regimes/common"
+	"github.com/invopop/gobl/tax"
+)
+
+func init() {
+	tax.RegisterRegimeDef(New())
+}
+
+// New provides the tax region definition
+func New() *tax.RegimeDef {
+	return &tax.RegimeDef{
+		Country:  "BR",
+		Currency: currency.BRL,
+		Name: i18n.String{
+			i18n.EN: "Brazil",
+			i18n.PT: "Brasil",
+		},
+		TimeZone:  "America/Sao_Paulo",
+		Validator: Validate,
+		Tags: []*tax.TagSet{
+			common.InvoiceTags(),
+		},
+		Categories: taxCategories,
+		Corrections: []*tax.CorrectionDefinition{
+			{
+				Schema: bill.ShortSchemaInvoice,
+				Types: []cbc.Key{
+					bill.InvoiceTypeCreditNote,
+				},
+			},
+		},
+	}
+}
+
+// Validate checks the document type and determines if it can be validated.
+func Validate(doc interface{}) error {
+	switch obj := doc.(type) {
+	case *bill.Invoice:
+		return validateInvoice(obj)
+	case *tax.Identity:
+		return validateTaxIdentity(obj)
+	}
+	return nil
+}
+
+// Normalize will attempt to clean the object passed to it.
+func Normalize(doc interface{}) {
+	switch obj := doc.(type) {
+	case *tax.Identity:
+		tax.NormalizeIdentity(obj)
+	}
+}

regimes/br/examples/invoice-br-br.yaml

@@ -0,0 +1,38 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+uuid: "3aea7b56-59d8-4beb-90bd-f8f280d852a0"
+currency: "BRL"
+issue_date: "2023-04-21"
+series: "SAMPLE"
+code: "001"
+
+supplier:
+  tax_id:
+    country: "BR"
+  name: "TechSolutions Brasil Ltda."
+  emails:
+    - addr: "[email protected]"
+  addresses:
+    - num: "595"
+      street: "Rua Haddock Lobo"
+      locality: "São Paulo"
+      region: "SP"
+      code: "01311-000"
+      country: "BR"
+
+customer:
+  name: "Sample Consumer"
+  emails:
+    - addr: "[email protected]"
+
+lines:
+  - quantity: 20
+    item:
+      name: "Development services"
+      price: "90.00"
+      unit: "h"
+    discounts:
+      - percent: "10%"
+        reason: "Special discount"
+    taxes:
+      - cat: ISS
+        percent: "15%"

regimes/br/examples/out/invoice-br-br.json

@@ -0,0 +1,98 @@
+{
+	"$schema": "https://gobl.org/draft-0/envelope",
+	"head": {
+		"uuid": "8a51fd30-2a27-11ee-be56-0242ac120002",
+		"dig": {
+			"alg": "sha256",
+			"val": "5b7bb418d378de68d73da3f12f211648c5238e8ba916f4f5f00b2712f24d2476"
+		}
+	},
+	"doc": {
+		"$schema": "https://gobl.org/draft-0/bill/invoice",
+		"$regime": "BR",
+		"uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852a0",
+		"type": "standard",
+		"series": "SAMPLE",
+		"code": "001",
+		"issue_date": "2023-04-21",
+		"currency": "BRL",
+		"supplier": {
+			"name": "TechSolutions Brasil Ltda.",
+			"tax_id": {
+				"country": "BR"
+			},
+			"addresses": [
+				{
+					"num": "595",
+					"street": "Rua Haddock Lobo",
+					"locality": "São Paulo",
+					"region": "SP",
+					"code": "01311-000",
+					"country": "BR"
+				}
+			],
+			"emails": [
+				{
+					"addr": "[email protected]"
+				}
+			]
+		},
+		"customer": {
+			"name": "Sample Consumer",
+			"emails": [
+				{
+					"addr": "[email protected]"
+				}
+			]
+		},
+		"lines": [
+			{
+				"i": 1,
+				"quantity": "20",
+				"item": {
+					"name": "Development services",
+					"price": "90.00",
+					"unit": "h"
+				},
+				"sum": "1800.00",
+				"discounts": [
+					{
+						"percent": "10%",
+						"amount": "180.00",
+						"reason": "Special discount"
+					}
+				],
+				"taxes": [
+					{
+						"cat": "ISS",
+						"percent": "15%"
+					}
+				],
+				"total": "1620.00"
+			}
+		],
+		"totals": {
+			"sum": "1620.00",
+			"total": "1620.00",
+			"taxes": {
+				"categories": [
+					{
+						"code": "ISS",
+						"rates": [
+							{
+								"base": "1620.00",
+								"percent": "15%",
+								"amount": "243.00"
+							}
+						],
+						"amount": "243.00"
+					}
+				],
+				"sum": "243.00"
+			},
+			"tax": "243.00",
+			"total_with_tax": "1863.00",
+			"payable": "1863.00"
+		}
+	}
+}

regimes/br/invoices.go

@@ -0,0 +1,12 @@
+package br
+
+import (
+	"github.com/invopop/gobl/bill"
+	"github.com/invopop/validation"
+)
+
+func validateInvoice(inv *bill.Invoice) error {
+	return validation.ValidateStruct(inv,
+		validation.Field(&inv.Supplier, validation.Required),
+	)
+}

regimes/br/invoices_test.go

@@ -0,0 +1,30 @@
+package br_test
+
+import (
+	"testing"
+
+	"github.com/invopop/gobl/bill"
+	"github.com/invopop/gobl/org"
+	"github.com/invopop/gobl/regimes/br"
+	"github.com/stretchr/testify/assert"
+)
+
+func TestInvoiceValidation(t *testing.T) {
+	t.Run("supplier required", func(t *testing.T) {
+		inv := new(bill.Invoice)
+		err := br.Validate(inv)
+		if assert.Error(t, err) {
+			assert.Contains(t, err.Error(), "supplier: cannot be blank")
+		}
+	})
+
+	t.Run("valid invoice", func(t *testing.T) {
+		inv := &bill.Invoice{
+			Supplier: &org.Party{
+				Name: "Test Supplier",
+			},
+		}
+		err := br.Validate(inv)
+		assert.NoError(t, err)
+	})
+}

regimes/br/tax_categories.go

@@ -0,0 +1,94 @@
+package br
+
+import (
+	"github.com/invopop/gobl/cbc"
+	"github.com/invopop/gobl/i18n"
+	"github.com/invopop/gobl/tax"
+)
+
+// Tax categories specific for Brazil.
+const (
+	TaxCategoryISS    cbc.Code = "ISS"
+	TaxCategoryICMS   cbc.Code = "ICMS"
+	TaxCategoryIPI    cbc.Code = "IPI"
+	TaxCategoryPIS    cbc.Code = "PIS"
+	TaxCategoryCOFINS cbc.Code = "COFINS"
+)
+
+var taxCategories = []*tax.CategoryDef{
+	//
+	// Municipal Service Tax (ISS)
+	//
+	{
+		Code: TaxCategoryISS,
+		Name: i18n.String{
+			i18n.EN: "ISS",
+			i18n.PT: "ISS",
+		},
+		Title: i18n.String{
+			i18n.EN: "Municipal Service Tax",
+			i18n.PT: "Imposto Sobre Serviços",
+		},
+		Retained: false,
+	},
+	//
+	// State value-added tax (ICMS)
+	//
+	{
+		Code: TaxCategoryICMS,
+		Name: i18n.String{
+			i18n.EN: "ICMS",
+			i18n.PT: "ICMS",
+		},
+		Title: i18n.String{
+			i18n.EN: "State value-added tax",
+			i18n.PT: "Imposto sobre Circulação de Mercadorias e Serviços",
+		},
+		Retained: false,
+	},
+	//
+	// Federal value-added Tax (IPI)
+	//
+	{
+		Code: TaxCategoryIPI,
+		Name: i18n.String{
+			i18n.EN: "IPI",
+			i18n.PT: "IPI",
+		},
+		Title: i18n.String{
+			i18n.EN: "Federal value-added Tax",
+			i18n.PT: "Imposto sobre Produtos Industrializados",
+		},
+		Retained: false,
+	},
+	//
+	// Social Integration Program (PIS)
+	//
+	{
+		Code: TaxCategoryPIS,
+		Name: i18n.String{
+			i18n.EN: "PIS",
+			i18n.PT: "PIS",
+		},
+		Title: i18n.String{
+			i18n.EN: "Social Integration Program",
+			i18n.PT: "Programa de Integração Social",
+		},
+		Retained: true,
+	},
+	//
+	// Contribution for the Financing of Social Security (COFINS)
+	//
+	{
+		Code: TaxCategoryCOFINS,
+		Name: i18n.String{
+			i18n.EN: "COFINS",
+			i18n.PT: "COFINS",
+		},
+		Title: i18n.String{
+			i18n.EN: "Contribution for the Financing of Social Security",
+			i18n.PT: "Contribuição para o Financiamento da Seguridade Social",
+		},
+		Retained: true,
+	},
+}