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<?php |
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/** |
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* FACTURA ELECTRÓNICA SUNAT |
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* UBL 2.1 |
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* Version 1.0 |
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* |
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* Copyright 2018, Jaime Cruz |
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*/ |
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namespace F72X\Sunat; |
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use F72X\Tools\XMatrix; |
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class DetailMatrix extends XMatrix { |
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/** @CAT5 Tipo de impuesto*/ |
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const TAX_IGV = '1000'; |
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const TAX_IVAP = '1016'; |
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const TAX_ISC = '2000'; |
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const TAX_EXP = '9995'; |
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const TAX_GRA = '9996'; |
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const TAX_EXO = '9997'; |
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const TAX_INA = '9998'; |
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const TAX_OTROS = '9999'; |
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const COL_PRODUCT_CODE = 0; |
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const COL_UNPSC = 1; |
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const COL_UNIT_CODE = 2; |
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const COL_QUANTITY = 3; |
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const COL_DESCRIPTION = 4; |
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const COL_CURRENCY_CODE = 5; |
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const COL_UNIT_VALUE = 6; |
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const COL_UNIT_BILLABLE_VALUE = 7; |
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const COL_UNIT_PAYABLE_AMOUNT = 8; |
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// Códigos de catálogos predefinidos |
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const COL_PRICE_TYPE = 9; |
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const COL_TAX_TYPE = 10; |
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const COL_IGV_AFFECTATION = 11; |
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const COL_ITEM_VALUE = 12; |
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const COL_ITEM_BILLABLE_VALUE = 13; |
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// Cargos y descuentos |
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const COL_ALLOWANCES = 14; |
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const COL_ALLOWANCES_AMOUNT = 15; |
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const COL_CHARGES = 16; |
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const COL_CHARGES_AMOUNT = 17; |
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const COL_ITEM_TAXABLE_AMOUNT = 18; |
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const COL_IGV = 19; |
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const COL_ITEM_PAYABLE_AMOUNT = 20; |
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protected $columns = [ |
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'cod', |
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'cod_sunat', |
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'unidad', |
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'cantidad', |
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'============descripción============', |
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'moneda', |
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'valor_unitario', |
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'valor_unitario_facturable', |
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'precio_unitario', |
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'tipo_precio[CAT#16]', |
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'tipo_impuesto[CAT#5]', |
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'afectación_igv[CAT#7]', |
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'valor_item [valor_unitario*cantidad]', |
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'valor_item_facturable [valor_unitario_facturable*cantidad]', |
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'descuentos', |
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'monto_descuentos [valor_item_facturable*k]', |
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'cargos', |
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'monto_cargos [valor_item_facturable*k]', |
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'base_imponible(operacion_gravada) [valor_item_facturable-descuentos+cargos]', |
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'IGV(operacion_gravada) [valor_item_facturable*0.18]', |
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'precio_item [base_imponible+IGV]' |
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]; |
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public function populate($items, $currencyCode) { |
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foreach ($items as $idx => $item) { |
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$cat7Item = Catalogo::getCatItem(7, $item['igvAffectationCode']); // Catálogo 7 Tipo de afectación del IGV |
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$priceType = $item['priceTypeCode']; // Tipo de precio |
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$unitValue = $item['unitValue']; // Valor unitario |
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$igvIncluded = $item['igvIncluded']; |
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$unitPayableAmount = $unitValue; |
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if(isset($cat7Item['igv'])){ |
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// Aplica IGV |
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if ($igvIncluded) { |
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$unitPayableAmount = $unitValue; |
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$unitValue = $unitPayableAmount / (1 + SunatVars::IGV); |
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} else{ |
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$unitPayableAmount = $unitValue * (1 + SunatVars::IGV); |
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} |
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} |
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$unitBillableValue = ($priceType === SunatVars::CAT16_REF_VALUE) ? 0 : $unitValue; // Valor unitario pagable |
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$quantity = $item['quantity']; // Cantidad |
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$itemValue = $unitValue * $quantity; // Valor de item |
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$itemBillableValue = $unitBillableValue * $quantity; // Valor de item |
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// Descuentos de item |
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$itemAllowancesAmount = 0; |
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$allowancesArray = isset($item['allowances']) ? $item['allowances'] : []; |
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foreach ($allowancesArray as $allItem) { |
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$multFactor = $allItem['multiplierFactor']; |
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$amount = $itemBillableValue * $multFactor; |
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$itemAllowancesAmount += $amount; |
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} |
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// Cargos de item |
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$itemChargesAmount = 0; |
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$chargesArray = isset($item['charges']) ? $item['charges'] : []; |
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foreach ($chargesArray as $charItem) { |
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$multFactor = $charItem['multiplierFactor']; |
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$amount = $itemValue * $multFactor; |
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$itemChargesAmount += $amount; |
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} |
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// Valor de venta del ítem = (Valor del item - Descuentos + Cargos) |
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if ($priceType === SunatVars::CAT16_UNITARY_PRICE) { |
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$itemTaxableAmount = $itemValue - $itemAllowancesAmount + $itemChargesAmount; |
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} else { |
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// 0 si el valor del item es referencial! |
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$itemTaxableAmount = 0; |
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} |
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// Afectación al IGV por item |
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$igvAmount = 0; |
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// Aplica IGV |
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if (isset($cat7Item['igv'])) { |
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$igvAmount = $itemTaxableAmount * SunatVars::IGV; |
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} |
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$itemIgvTaxed = $itemBillableValue + $igvAmount; |
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$this->set(self::COL_PRODUCT_CODE, $idx, $item['productCode']); |
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$this->set(self::COL_UNPSC, $idx, $item['sunatProductCode']); |
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$this->set(self::COL_UNIT_CODE, $idx, $item['unitCode']); |
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$this->set(self::COL_QUANTITY, $idx, $quantity); |
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$this->set(self::COL_DESCRIPTION, $idx, $item['description']); |
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$this->set(self::COL_CURRENCY_CODE, $idx, $currencyCode); |
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// Códigos de catálogos predefinidos |
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$this->set(self::COL_PRICE_TYPE, $idx, $priceType); |
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$this->set(self::COL_TAX_TYPE, $idx, $item['taxTypeCode']); |
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$this->set(self::COL_IGV_AFFECTATION, $idx, $item['igvAffectationCode']); |
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$this->set(self::COL_UNIT_VALUE, $idx, $unitValue); |
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$this->set(self::COL_UNIT_BILLABLE_VALUE, $idx, $unitBillableValue); |
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$this->set(self::COL_UNIT_PAYABLE_AMOUNT, $idx, $unitPayableAmount); |
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$this->set(self::COL_ITEM_VALUE, $idx, $itemValue); |
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$this->set(self::COL_ITEM_BILLABLE_VALUE, $idx, $itemBillableValue); |
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$this->set(self::COL_ALLOWANCES, $idx, $allowancesArray); |
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$this->set(self::COL_ALLOWANCES_AMOUNT, $idx, $itemAllowancesAmount); |
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$this->set(self::COL_CHARGES, $idx, $chargesArray); |
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$this->set(self::COL_CHARGES_AMOUNT, $idx, $itemChargesAmount); |
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$this->set(self::COL_ITEM_TAXABLE_AMOUNT, $idx, $itemTaxableAmount); |
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$this->set(self::COL_IGV, $idx, $igvAmount); |
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$this->set(self::COL_ITEM_PAYABLE_AMOUNT, $idx, $itemIgvTaxed); |
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} |
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} |
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/** |
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* Codigo de producto |
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* |
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* @param int $rowIndex |
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* @return string |
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*/ |
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public function getProductCode($rowIndex) { |
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return $this->get(self::COL_PRODUCT_CODE, $rowIndex); |
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} |
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/** |
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* United Nations Standard Products and Services Code |
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* Codigo de producto SUNAT de acuerdo con UNSPSC v14_0801 |
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* @param int $rowIndex |
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* @return string |
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*/ |
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public function getUNPSC($rowIndex) { |
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return $this->get(self::COL_UNPSC, $rowIndex); |
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} |
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public function getUnitCode($rowIndex) { |
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return $this->get(self::COL_UNIT_CODE, $rowIndex); |
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} |
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public function getQunatity($rowIndex) { |
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return $this->get(self::COL_QUANTITY, $rowIndex); |
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} |
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public function getDescription($rowIndex) { |
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return $this->get(self::COL_DESCRIPTION, $rowIndex); |
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} |
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public function getCurrencyCode($rowIndex) { |
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return $this->get(self::COL_CURRENCY_CODE, $rowIndex); |
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} |
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public function getPriceTypeCode($rowIndex) { |
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return $this->get(self::COL_PRICE_TYPE, $rowIndex); |
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} |
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public function getTaxTypeCode($rowIndex) { |
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return $this->get(self::COL_TAX_TYPE, $rowIndex); |
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} |
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public function getIgvAffectationCode($rowIndex) { |
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return $this->get(self::COL_IGV_AFFECTATION, $rowIndex); |
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} |
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public function getUnitValue($rowIndex) { |
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return $this->get(self::COL_UNIT_VALUE, $rowIndex); |
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} |
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public function getUnitBillableValue($rowIndex) { |
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return $this->get(self::COL_UNIT_BILLABLE_VALUE, $rowIndex); |
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} |
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public function getUnitPayableAmount($rowIndex) { |
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return $this->get(self::COL_UNIT_PAYABLE_AMOUNT, $rowIndex); |
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} |
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public function getItemValue($rowIndex) { |
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return $this->get(self::COL_ITEM_VALUE, $rowIndex); |
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} |
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public function getItemBillableValue($rowIndex) { |
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return $this->get(self::COL_ITEM_BILLABLE_VALUE, $rowIndex); |
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} |
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public function getAllowances($rowIndex) { |
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return $this->get(self::COL_ALLOWANCES, $rowIndex); |
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} |
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public function getAllowancesAmount($rowIndex) { |
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return $this->get(self::COL_ALLOWANCES_AMOUNT, $rowIndex); |
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} |
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public function getCharges($rowIndex) { |
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return $this->get(self::COL_CHARGES, $rowIndex); |
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} |
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public function getChargesAmount($rowIndex) { |
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return $this->get(self::COL_CHARGES_AMOUNT, $rowIndex); |
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} |
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public function getTaxableAmount($rowIndex) { |
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return $this->get(self::COL_ITEM_TAXABLE_AMOUNT, $rowIndex); |
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} |
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public function getIgv($rowIndex) { |
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return $this->get(self::COL_IGV, $rowIndex); |
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} |
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public function getPayableAmount($rowIndex) { |
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return $this->get(self::COL_ITEM_PAYABLE_AMOUNT, $rowIndex); |
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} |
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/** |
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* Retorna el total de las operaciones gravadas |
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* @return float |
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*/ |
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public function getTotalTaxableOperations() { |
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$total = 0; |
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$data = $this->getMatrix(); |
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foreach ($data as $row) { |
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$total += ($row[self::COL_TAX_TYPE] === self::TAX_IGV) ? $row[self::COL_ITEM_TAXABLE_AMOUNT] : 0; |
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} |
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return $total; |
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} |
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/** |
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* Total de las operaciones exoneradas |
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* @return float |
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*/ |
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public function getTotalExcemptedOperations() { |
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$total = 0; |
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$data = $this->getMatrix(); |
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foreach ($data as $row) { |
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$total += ($row[self::COL_TAX_TYPE] === self::TAX_EXO) ? $row[self::COL_ITEM_TAXABLE_AMOUNT] : 0; |
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} |
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return $total; |
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} |
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/** |
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* Total de las operaciones inafectas |
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* @return float |
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*/ |
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public function getTotalUnaffectedOperations() { |
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$total = 0; |
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$data = $this->getMatrix(); |
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foreach ($data as $row) { |
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$total += ($row[self::COL_TAX_TYPE] === self::TAX_INA) ? $row[self::COL_ITEM_VALUE] : 0; |
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} |
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return $total; |
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} |
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/** |
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* Todos de los descuentos. |
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* @return float |
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*/ |
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299
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|
|
public function getTotalAllowances() { |
|
300
|
|
|
return $this->sum(self::COL_ALLOWANCES_AMOUNT); |
|
301
|
|
|
} |
|
302
|
|
|
|
|
303
|
|
|
/** |
|
304
|
|
|
* Todos de los descuentos. |
|
305
|
|
|
* @return float |
|
306
|
|
|
*/ |
|
307
|
|
|
public function getTotalCharges() { |
|
308
|
|
|
return $this->sum(self::COL_CHARGES_AMOUNT); |
|
309
|
|
|
} |
|
310
|
|
|
|
|
311
|
|
|
/** |
|
312
|
|
|
* Valor total |
|
313
|
|
|
* Suma los valores de cada item |
|
314
|
|
|
* = Cantidad x (Valor unitario | Valor fererencial) |
|
315
|
|
|
* @return float |
|
316
|
|
|
*/ |
|
317
|
|
|
public function getTotalValue() { |
|
318
|
|
|
return $this->sum(self::COL_ITEM_VALUE); |
|
319
|
|
|
} |
|
320
|
|
|
|
|
321
|
|
|
/** |
|
322
|
|
|
* Suma de valores de cada item sin incluir aquellos por los que no se cobra. |
|
323
|
|
|
* @return float |
|
324
|
|
|
*/ |
|
325
|
|
|
public function getTotalPayableValue() { |
|
326
|
|
|
return $this->sum(self::COL_ITEM_BILLABLE_VALUE); |
|
327
|
|
|
} |
|
328
|
|
|
|
|
329
|
|
|
/** |
|
330
|
|
|
* Total IGV |
|
331
|
|
|
* @return float |
|
332
|
|
|
*/ |
|
333
|
|
|
public function getTotalIgv() { |
|
334
|
|
|
return $this->sum(self::COL_IGV); |
|
335
|
|
|
} |
|
336
|
|
|
/** |
|
337
|
|
|
* Base imponible total lista para aplicar impuestos |
|
338
|
|
|
* @return float |
|
339
|
|
|
*/ |
|
340
|
|
|
public function getTotalTaxableAmount() { |
|
341
|
|
|
return $this->sum(self::COL_ITEM_TAXABLE_AMOUNT); |
|
342
|
|
|
} |
|
343
|
|
|
} |
|
344
|
|
|
|