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<?php |
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/** |
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* MÓDULO DE EMISIÓN ELECTRÓNICA F72X |
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* UBL 2.1 |
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* Version 1.1 |
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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 InvoiceItems extends XMatrix { |
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/** @CAT5 Tipo de impuesto*/ |
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const CAT5_IGV = '1000'; |
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const CAT5_IVAP = '1016'; |
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const CAT5_ISC = '2000'; |
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const CAT5_EXP = '9995'; |
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const CAT5_GRA = '9996'; |
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const CAT5_EXO = '9997'; |
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const CAT5_INA = '9998'; |
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const CAT5_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_TAXED_VALUE = 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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'COL_PRODUCT_CODE', |
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'COL_UNPSC', |
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'COL_UNIT_CODE', |
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'COL_QUANTITY', |
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'============COL_DESCRIPTION============', |
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'COL_CURRENCY_CODE', |
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'COL_UNIT_VALUE', |
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'COL_UNIT_BILLABLE_VALUE', |
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'COL_UNIT_TAXED_VALUE', |
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'COL_PRICE_TYPE[CAT#16]', |
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'COL_TAX_TYPE[CAT#5]', |
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'COL_IGV_AFFECTATION[CAT#7]', |
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'COL_ITEM_VALUE [COL_UNIT_VALUE*COL_QUANTITY]', |
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'COL_ITEM_BILLABLE_VALUE [COL_UNIT_BILLABLE_VALUE*COL_QUANTITY]', |
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'COL_ALLOWANCES', |
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'COL_ALLOWANCES_AMOUNT [COL_ITEM_BILLABLE_VALUE*k]', |
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'COL_CHARGES', |
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'COL_CHARGES_AMOUNT [COL_ITEM_BILLABLE_VALUE*k]', |
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'COL_ITEM_TAXABLE_AMOUNT(operacion_gravada) [COL_ITEM_BILLABLE_VALUE-descuentos+cargos]', |
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'COL_IGV(operacion_gravada) [COL_ITEM_BILLABLE_VALUE*IGV_PERCENT]', |
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'COL_ITEM_PAYABLE_AMOUNT [base_imponible+IGV]' |
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]; |
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public function populate($items, $currencyCode) { |
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foreach ($items as $idx => $item) { |
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$allowances = isset($item['allowances']) ? $item['allowances'] : []; |
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$charges = isset($item['charges']) ? $item['charges'] : []; |
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$igvAffectCode = $item['igvAffectationCode']; |
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$priceType = $item['priceType']; // Tipo de precio |
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$grossUnitValue = $item['unitValue']; |
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$igvIncluded = $item['igvIncluded']; |
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$unitValue = $this->calcUnitValue($igvAffectCode, $grossUnitValue, $igvIncluded); // Valor unitario |
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$unitTaxedValue = $this->calcUnitTaxedValue($igvAffectCode, $grossUnitValue, $igvIncluded); // Valor unitario incluyendo impuestos si son aplicables |
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$unitBillableValue = $this->calcUnitBillableValue($unitValue, $priceType); // Valor unitario facturable |
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$quantity = $item['quantity']; // Cantidad |
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$itemValue = $unitValue * $quantity; // Valor de item |
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$itemBillableValue = $unitBillableValue * $quantity; // Valor de item |
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$itemAllowancesAmount = Operations::getTotalAllowanceCharge($itemBillableValue, $allowances); // Descuentos de item |
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$itemChargesAmount = Operations::getTotalAllowanceCharge($itemValue, $charges); // Cargos de item |
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$itemTaxableAmount = $this->calcItemTaxableAmount($itemValue, $priceType, $allowances, $charges); // Valor de venta del ítem = (Valor del item - Descuentos + Cargos), 0 si el valor del item es referencial! |
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$igvAmount = $this->calcIgvAmount($igvAffectCode, $itemTaxableAmount); // Afectación al IGV por item |
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$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, $item['taxType']); |
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$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_TAXED_VALUE, $idx, $unitTaxedValue); |
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$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, $allowances); |
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$this->set(self::COL_ALLOWANCES_AMOUNT, $idx, $itemAllowancesAmount); |
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$this->set(self::COL_CHARGES, $idx, $charges); |
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$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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* Valor unitario: se extrae el IGV si el valor es afectado por este y si se |
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* encuentra incluido en el monto que se recibe como segundo parametro. |
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* |
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* @param string $igvAffectCode |
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* @param float $baseAmount |
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* @param boolean $igvIncluded |
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* @return float |
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*/ |
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private function calcUnitValue($igvAffectCode, $baseAmount, $igvIncluded) { |
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$amount = $baseAmount; |
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if (Operations::isIGVAffected($igvAffectCode) && $igvIncluded) { |
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$amount = $baseAmount / (1 + SunatVars::IGV); |
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} |
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return $amount; |
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} |
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/** |
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* Valor unitario pagable: se aplica el IGV si este es aplicable y si aún no |
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* ha sido incluido en el monto que se recibe como segundo parametro. |
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* |
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* @param string $igvAffectCode |
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* @param float $baseAmount |
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* @param boolean $igvIncluded |
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* @return float |
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*/ |
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private function calcUnitTaxedValue($igvAffectCode, $baseAmount, $igvIncluded) { |
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$amount = $baseAmount; |
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if (Operations::isIGVAffected($igvAffectCode) && !$igvIncluded) { |
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$amount = $baseAmount * (1 + SunatVars::IGV); |
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} |
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return $amount; |
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} |
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/** |
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* |
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* Valor facturable |
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* |
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* El valor que figurará en el comprobante como valor unitario a pagar |
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* |
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* @param float $baseAmount |
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* @param boolean $priceType |
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* @return float |
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*/ |
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private function calcUnitBillableValue($baseAmount, $priceType) { |
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return ($priceType === Catalogo::CAT16_REF_VALUE) ? 0 : $baseAmount; |
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} |
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private function calcItemTaxableAmount($baseAmount, $priceType, $allowances, $charges) { |
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// Valor de venta del ítem = (Valor del item - Descuentos + Cargos) |
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if ($priceType === Catalogo::CAT16_UNITARY_PRICE) { |
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$amount = Operations::applyAllowancesAndCharges($baseAmount, $allowances, $charges); |
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} else { |
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// 0 si el valor del item es referencial! |
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$amount = 0; |
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} |
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return $amount; |
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} |
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/** |
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* IGV: Calcula el monto del IGV, si este es aplicable. |
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* @param string $igvAffectCode |
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* @param type $baseAmount |
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* @return float |
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*/ |
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private function calcIgvAmount($igvAffectCode, $baseAmount) { |
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return Operations::isIGVAffected($igvAffectCode) ? Operations::calcIGV($baseAmount) : 0; |
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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, $rowIndex); |
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} |
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public function getUnitTaxedValue($rowIndex) { |
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return $this->get(self::COL_UNIT_TAXED_VALUE, $rowIndex); |
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} |
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public function getItemValue($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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* Total operaciones gravadas |
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* @return float |
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*/ |
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public function getTotalTaxableOperations() { |
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return $this->getTotalOperations(Catalogo::CAT5_IGV, self::COL_ITEM_TAXABLE_AMOUNT); |
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} |
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/** |
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* Total operaciones gratuitas |
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* @return float |
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*/ |
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public function getTotalFreeOperations() { |
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return $this->getTotalOperations(Catalogo::CAT5_GRA, self::COL_ITEM_VALUE); |
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} |
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/** |
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* Total operaciones exoneradas |
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* @return float |
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*/ |
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public function getTotalExemptedOperations() { |
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return $this->getTotalOperations(Catalogo::CAT5_EXO, self::COL_ITEM_TAXABLE_AMOUNT); |
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} |
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/** |
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* Total operaciones inafectas |
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* @return float |
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*/ |
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public function getTotalUnaffectedOperations() { |
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return $this->getTotalOperations(Catalogo::CAT5_INA, self::COL_ITEM_VALUE); |
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} |
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private function getTotalOperations($taxType, $columnIndex) { |
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|
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$total = 0; |
326
|
|
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$data = $this->getMatrix(); |
327
|
|
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foreach ($data as $row) { |
328
|
|
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$total += ($row[self::COL_TAX_TYPE] === $taxType) ? $row[$columnIndex] : 0; |
329
|
|
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} |
330
|
|
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return $total; |
331
|
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} |
332
|
|
|
|
333
|
|
|
/** |
334
|
|
|
* Todos de los descuentos. |
335
|
|
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* @return float |
336
|
|
|
*/ |
337
|
|
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public function getTotalAllowances() { |
338
|
|
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return $this->sum(self::COL_ALLOWANCES_AMOUNT); |
339
|
|
|
} |
340
|
|
|
|
341
|
|
|
/** |
342
|
|
|
* Todos de los descuentos. |
343
|
|
|
* @return float |
344
|
|
|
*/ |
345
|
|
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public function getTotalCharges() { |
346
|
|
|
return $this->sum(self::COL_CHARGES_AMOUNT); |
347
|
|
|
} |
348
|
|
|
|
349
|
|
|
/** |
350
|
|
|
* Valor total |
351
|
|
|
* Suma los valores de cada item |
352
|
|
|
* = Cantidad x (Valor unitario | Valor fererencial) |
353
|
|
|
* @return float |
354
|
|
|
*/ |
355
|
|
|
public function getTotalValue() { |
356
|
|
|
return $this->sum(self::COL_ITEM_VALUE); |
357
|
|
|
} |
358
|
|
|
|
359
|
|
|
/** |
360
|
|
|
* Suma de valores de cada item sin incluir aquellos por los que no se cobra. |
361
|
|
|
* @return float |
362
|
|
|
*/ |
363
|
|
|
public function getTotalBillableValue() { |
364
|
|
|
return $this->sum(self::COL_ITEM_BILLABLE_VALUE); |
365
|
|
|
} |
366
|
|
|
|
367
|
|
|
/** |
368
|
|
|
* Total IGV |
369
|
|
|
* @return float |
370
|
|
|
*/ |
371
|
|
|
public function getTotalIgv() { |
372
|
|
|
return $this->sum(self::COL_IGV); |
373
|
|
|
} |
374
|
|
|
|
375
|
|
|
/** |
376
|
|
|
* Base imponible total lista para aplicar impuestos |
377
|
|
|
* @return float |
378
|
|
|
*/ |
379
|
|
|
public function getTotalTaxableAmount() { |
380
|
|
|
return $this->sum(self::COL_ITEM_TAXABLE_AMOUNT); |
381
|
|
|
} |
382
|
|
|
|
383
|
|
|
/** |
384
|
|
|
* Total de items |
385
|
|
|
* @return int |
386
|
|
|
*/ |
387
|
|
|
public function getCount() { |
388
|
|
|
return $this->countRows(); |
389
|
|
|
} |
390
|
|
|
/** |
391
|
|
|
* |
392
|
|
|
* @param float $amount |
393
|
|
|
* @return float |
394
|
|
|
*/ |
395
|
|
|
private function applyAllowancesAndCharges($amount) { |
396
|
|
|
return Operations::applyAllowancesAndCharges($amount, $this->allowances, $this->charges); |
|
|
|
|
397
|
|
|
} |
398
|
|
|
} |
399
|
|
|
|