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<?php |
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namespace Mpociot\VatCalculator; |
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use Illuminate\Contracts\Config\Repository; |
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use Mpociot\VatCalculator\Exceptions\VATCheckUnavailableException; |
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use SoapClient; |
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use SoapFault; |
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class VatCalculator |
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{ |
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/** |
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* VAT Service check URL provided by the EU. |
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*/ |
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const VAT_SERVICE_URL = 'http://ec.europa.eu/taxation_customs/vies/checkVatService.wsdl'; |
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/** |
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* We're using the free ip2c service to lookup IP 2 country. |
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*/ |
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const GEOCODE_SERVICE_URL = 'http://ip2c.org/'; |
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protected $soapClient; |
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/** |
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* All available tax rules and their exceptions. |
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* |
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* Taken from: http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf |
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* |
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* @var array |
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*/ |
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protected $taxRules = [ |
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'AT' => [ // Austria |
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'rate' => 0.20, |
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'exceptions' => [ |
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'Jungholz' => 0.19, |
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'Mittelberg' => 0.19, |
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], |
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], |
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'BE' => [ // Belgium |
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'rate' => 0.21, |
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], |
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'BG' => [ // Bulgaria |
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'rate' => 0.20, |
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], |
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'CY' => [ // Cyprus |
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'rate' => 0.19, |
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], |
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'CZ' => [ // Czech Republic |
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'rate' => 0.21, |
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], |
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'DE' => [ // Germany |
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'rate' => 0.19, |
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'exceptions' => [ |
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'Heligoland' => 0, |
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'Büsingen am Hochrhein' => 0, |
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], |
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], |
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'DK' => [ // Denmark |
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'rate' => 0.25, |
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], |
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'EE' => [ // Estonia |
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'rate' => 0.20, |
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], |
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'EL' => [ // Hellenic Republic (Greece) |
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'rate' => 0.24, |
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'exceptions' => [ |
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'Mount Athos' => 0, |
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], |
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], |
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'ES' => [ // Spain |
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'rate' => 0.21, |
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'exceptions' => [ |
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'Canary Islands' => 0, |
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'Ceuta' => 0, |
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'Melilla' => 0, |
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], |
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], |
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'FI' => [ // Finland |
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'rate' => 0.24, |
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], |
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'FR' => [ // France |
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'rate' => 0.20, |
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], |
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'GB' => [ // United Kingdom |
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'rate' => 0.20, |
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'exceptions' => [ |
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// UK RAF Bases in Cyprus are taxed at Cyprus rate |
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'Akrotiri' => 0.19, |
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'Dhekelia' => 0.19, |
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], |
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], |
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'GR' => [ // Greece |
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'rate' => 0.24, |
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'exceptions' => [ |
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'Mount Athos' => 0, |
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], |
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], |
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'HR' => [ // Croatia |
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'rate' => 0.25, |
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], |
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'HU' => [ // Hungary |
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'rate' => 0.27, |
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], |
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'IE' => [ // Ireland |
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'rate' => 0.23, |
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], |
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'IT' => [ // Italy |
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'rate' => 0.22, |
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'exceptions' => [ |
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'Campione d\'Italia' => 0, |
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'Livigno' => 0, |
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], |
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], |
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'LT' => [ // Lithuania |
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'rate' => 0.21, |
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], |
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'LU' => [ // Luxembourg |
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'rate' => 0.17, |
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], |
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'LV' => [ // Latvia |
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'rate' => 0.21, |
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], |
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'MT' => [ // Malta |
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'rate' => 0.18, |
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], |
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'NL' => [ // Netherlands |
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'rate' => 0.21, |
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], |
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'PL' => [ // Poland |
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'rate' => 0.23, |
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], |
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'PT' => [ // Portugal |
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'rate' => 0.23, |
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'exceptions' => [ |
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'Azores' => 0.18, |
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'Madeira' => 0.22, |
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], |
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], |
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'RO' => [ // Romania |
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'rate' => 0.19, |
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], |
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'SE' => [ // Sweden |
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'rate' => 0.25, |
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], |
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'SI' => [ // Slovenia |
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'rate' => 0.22, |
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], |
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'SK' => [ // Slovakia |
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'rate' => 0.20, |
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], |
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// Countries associated with EU countries that have a special VAT rate |
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'MC' => [ // Monaco France |
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'rate' => 0.20, |
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], |
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'IM' => [ // Isle of Man - United Kingdom |
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'rate' => 0.20, |
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], |
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// Non-EU with their own VAT requirements |
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'NO' => [ // Norway |
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'rate' => 0.25, |
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], |
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]; |
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/** |
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* All possible postal code exceptions. |
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* |
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* @var array |
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*/ |
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protected $postalCodeExceptions = [ |
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'AT' => [ |
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[ |
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'postalCode' => '/^6691$/', |
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'code' => 'AT', |
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'name' => 'Jungholz', |
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], |
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[ |
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'postalCode' => '/^699[123]$/', |
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'city' => '/\bmittelberg\b/i', |
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'code' => 'AT', |
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'name' => 'Mittelberg', |
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], |
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], |
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'CH' => [ |
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[ |
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'postalCode' => '/^8238$/', |
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'code' => 'DE', |
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'name' => 'Büsingen am Hochrhein', |
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], |
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[ |
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'postalCode' => '/^6911$/', |
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'code' => 'IT', |
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'name' => "Campione d'Italia", |
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], |
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// The Italian city of Domodossola has a Swiss post office also |
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[ |
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'postalCode' => '/^3907$/', |
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'code' => 'IT', |
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], |
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], |
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'DE' => [ |
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[ |
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'postalCode' => '/^87491$/', |
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'code' => 'AT', |
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'name' => 'Jungholz', |
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], |
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[ |
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'postalCode' => '/^8756[789]$/', |
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'city' => '/\bmittelberg\b/i', |
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'code' => 'AT', |
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'name' => 'Mittelberg', |
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], |
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[ |
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'postalCode' => '/^78266$/', |
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'code' => 'DE', |
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'name' => 'Büsingen am Hochrhein', |
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], |
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[ |
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'postalCode' => '/^27498$/', |
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'code' => 'DE', |
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'name' => 'Heligoland', |
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], |
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], |
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'ES' => [ |
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[ |
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'postalCode' => '/^(5100[1-5]|5107[0-1]|51081)$/', |
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'code' => 'ES', |
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'name' => 'Ceuta', |
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], |
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[ |
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'postalCode' => '/^(5200[0-6]|5207[0-1]|52081)$/', |
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'code' => 'ES', |
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'name' => 'Melilla', |
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], |
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[ |
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'postalCode' => '/^(35\d{3}|38\d{3})$/', |
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'code' => 'ES', |
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'name' => 'Canary Islands', |
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], |
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], |
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'GB' => [ |
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// Akrotiri |
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[ |
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'postalCode' => '/^BFPO57|BF12AT$/', |
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'code' => 'CY', |
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], |
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// Dhekelia |
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[ |
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'postalCode' => '/^BFPO58|BF12AU$/', |
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'code' => 'CY', |
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], |
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], |
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'GR' => [ |
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[ |
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'postalCode' => '/^63086$/', |
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'code' => 'GR', |
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'name' => 'Mount Athos', |
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], |
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], |
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'IT' => [ |
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[ |
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'postalCode' => '/^22060$/', |
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'city' => '/\bcampione\b/i', |
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'code' => 'IT', |
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'name' => "Campione d'Italia", |
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], |
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[ |
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'postalCode' => '/^23030$/', |
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'city' => '/\blivigno\b/i', |
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'code' => 'IT', |
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'name' => 'Livigno', |
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], |
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], |
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'PT' => [ |
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[ |
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'postalCode' => '/^9[0-4]\d[2,]$/', |
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'code' => 'PT', |
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'name' => 'Madeira', |
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], |
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[ |
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'postalCode' => '/^9[5-9]\d[2,]$/', |
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'code' => 'PT', |
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'name' => 'Azores', |
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], |
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], |
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]; |
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/** |
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* @var float |
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*/ |
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protected $netPrice = 0.0; |
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/** |
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* @var string |
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*/ |
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protected $countryCode; |
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/** |
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* @var string |
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*/ |
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protected $postalCode; |
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/** |
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* @var Repository |
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*/ |
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protected $config; |
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309
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/** |
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* @var float |
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*/ |
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protected $taxValue = 0; |
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313
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314
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/** |
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315
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* @var float |
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316
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*/ |
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protected $taxRate = 0; |
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318
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319
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/** |
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320
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* The calculate net + tax value. |
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321
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* |
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322
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* @var float |
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323
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*/ |
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324
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protected $value = 0; |
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325
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326
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/** |
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327
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* @var bool |
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328
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*/ |
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329
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protected $company = false; |
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330
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331
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/** |
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332
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* @var string |
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333
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*/ |
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334
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protected $businessCountryCode; |
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335
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336
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/** |
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337
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* @param \Illuminate\Contracts\Config\Repository |
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338
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*/ |
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339
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public function __construct($config = null) |
|
340
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{ |
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341
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$this->config = $config; |
|
342
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343
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$businessCountryKey = 'vat_calculator.business_country_code'; |
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344
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if (isset($this->config) && $this->config->has($businessCountryKey)) { |
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345
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|
|
$this->setBusinessCountryCode($this->config->get($businessCountryKey, '')); |
|
346
|
|
|
} |
|
347
|
|
|
} |
|
348
|
|
|
|
|
349
|
|
|
/** |
|
350
|
|
|
* Finds the client IP address. |
|
351
|
|
|
* |
|
352
|
|
|
* @return mixed |
|
353
|
|
|
*/ |
|
354
|
|
|
private function getClientIP() |
|
|
|
|
|
|
355
|
|
|
{ |
|
356
|
|
|
if (isset($_SERVER['HTTP_X_FORWARDED_FOR']) && $_SERVER['HTTP_X_FORWARDED_FOR']) { |
|
357
|
|
|
$clientIpAddress = $_SERVER['HTTP_X_FORWARDED_FOR']; |
|
358
|
|
|
} elseif (isset($_SERVER['REMOTE_ADDR']) && $_SERVER['REMOTE_ADDR']) { |
|
359
|
|
|
$clientIpAddress = $_SERVER['REMOTE_ADDR']; |
|
360
|
|
|
} else { |
|
361
|
|
|
$clientIpAddress = ''; |
|
362
|
|
|
} |
|
363
|
|
|
|
|
364
|
|
|
return $clientIpAddress; |
|
365
|
|
|
} |
|
366
|
|
|
|
|
367
|
|
|
/** |
|
368
|
|
|
* Returns the ISO 3166-1 alpha-2 two letter |
|
369
|
|
|
* country code for the client IP. If the |
|
370
|
|
|
* IP can't be resolved it returns false. |
|
371
|
|
|
* |
|
372
|
|
|
* @return bool|string |
|
373
|
|
|
*/ |
|
374
|
|
|
public function getIPBasedCountry() |
|
375
|
|
|
{ |
|
376
|
|
|
$ip = $this->getClientIP(); |
|
377
|
|
|
$url = self::GEOCODE_SERVICE_URL.$ip; |
|
378
|
|
|
$result = file_get_contents($url); |
|
379
|
|
|
switch ($result[0]) { |
|
380
|
|
|
case '1': |
|
381
|
|
|
$data = explode(';', $result); |
|
382
|
|
|
|
|
383
|
|
|
return $data[1]; |
|
384
|
|
|
break; |
|
|
|
|
|
|
385
|
|
|
default: |
|
386
|
|
|
return false; |
|
387
|
|
|
} |
|
388
|
|
|
} |
|
389
|
|
|
|
|
390
|
|
|
/** |
|
391
|
|
|
* Determines if you need to collect VAT for the given country code. |
|
392
|
|
|
* |
|
393
|
|
|
* @param $countryCode |
|
394
|
|
|
* |
|
395
|
|
|
* @return bool |
|
396
|
|
|
*/ |
|
397
|
|
|
public function shouldCollectVAT($countryCode) |
|
398
|
|
|
{ |
|
399
|
|
|
$taxKey = 'vat_calculator.rules.'.strtoupper($countryCode); |
|
400
|
|
|
|
|
401
|
|
|
return isset($this->taxRules[strtoupper($countryCode)]) || (isset($this->config) && $this->config->has($taxKey)); |
|
402
|
|
|
} |
|
403
|
|
|
|
|
404
|
|
|
/** |
|
405
|
|
|
* Calculate the VAT based on the net price, country code and indication if the |
|
406
|
|
|
* customer is a company or not. |
|
407
|
|
|
* |
|
408
|
|
|
* @param int|float $netPrice The net price to use for the calculation |
|
409
|
|
|
* @param null|string $countryCode The country code to use for the rate lookup |
|
410
|
|
|
* @param null|string $postalCode The postal code to use for the rate exception lookup |
|
411
|
|
|
* @param null|bool $company |
|
412
|
|
|
* |
|
413
|
|
|
* @return float |
|
414
|
|
|
*/ |
|
415
|
|
|
public function calculate($netPrice, $countryCode = null, $postalCode = null, $company = null) |
|
416
|
|
|
{ |
|
417
|
|
|
if ($countryCode) { |
|
|
|
|
|
|
418
|
|
|
$this->setCountryCode($countryCode); |
|
419
|
|
|
} |
|
420
|
|
|
if ($postalCode) { |
|
|
|
|
|
|
421
|
|
|
$this->setPostalCode($postalCode); |
|
422
|
|
|
} |
|
423
|
|
|
if (!is_null($company) && $company !== $this->isCompany()) { |
|
424
|
|
|
$this->setCompany($company); |
|
425
|
|
|
} |
|
426
|
|
|
$this->netPrice = floatval($netPrice); |
|
427
|
|
|
$this->taxRate = $this->getTaxRateForLocation($this->getCountryCode(), $this->getPostalCode(), $this->isCompany()); |
|
428
|
|
|
$this->taxValue = $this->taxRate * $this->netPrice; |
|
429
|
|
|
$this->value = $this->netPrice + $this->taxValue; |
|
430
|
|
|
|
|
431
|
|
|
return $this->value; |
|
432
|
|
|
} |
|
433
|
|
|
|
|
434
|
|
|
/** |
|
435
|
|
|
* @return float |
|
436
|
|
|
*/ |
|
437
|
|
|
public function getNetPrice() |
|
438
|
|
|
{ |
|
439
|
|
|
return $this->netPrice; |
|
440
|
|
|
} |
|
441
|
|
|
|
|
442
|
|
|
/** |
|
443
|
|
|
* @return string |
|
444
|
|
|
*/ |
|
445
|
|
|
public function getCountryCode() |
|
446
|
|
|
{ |
|
447
|
|
|
return strtoupper($this->countryCode); |
|
448
|
|
|
} |
|
449
|
|
|
|
|
450
|
|
|
/** |
|
451
|
|
|
* @param mixed $countryCode |
|
452
|
|
|
*/ |
|
453
|
|
|
public function setCountryCode($countryCode) |
|
454
|
|
|
{ |
|
455
|
|
|
$this->countryCode = $countryCode; |
|
456
|
|
|
} |
|
457
|
|
|
|
|
458
|
|
|
/** |
|
459
|
|
|
* @return string |
|
460
|
|
|
*/ |
|
461
|
|
|
public function getPostalCode() |
|
462
|
|
|
{ |
|
463
|
|
|
return $this->postalCode; |
|
464
|
|
|
} |
|
465
|
|
|
|
|
466
|
|
|
/** |
|
467
|
|
|
* @param mixed $postalCode |
|
468
|
|
|
*/ |
|
469
|
|
|
public function setPostalCode($postalCode) |
|
470
|
|
|
{ |
|
471
|
|
|
$this->postalCode = $postalCode; |
|
472
|
|
|
} |
|
473
|
|
|
|
|
474
|
|
|
/** |
|
475
|
|
|
* @return float |
|
476
|
|
|
*/ |
|
477
|
|
|
public function getTaxRate() |
|
478
|
|
|
{ |
|
479
|
|
|
return $this->taxRate; |
|
480
|
|
|
} |
|
481
|
|
|
|
|
482
|
|
|
/** |
|
483
|
|
|
* @return bool |
|
484
|
|
|
*/ |
|
485
|
|
|
public function isCompany() |
|
486
|
|
|
{ |
|
487
|
|
|
return $this->company; |
|
488
|
|
|
} |
|
489
|
|
|
|
|
490
|
|
|
/** |
|
491
|
|
|
* @param bool $company |
|
492
|
|
|
*/ |
|
493
|
|
|
public function setCompany($company) |
|
494
|
|
|
{ |
|
495
|
|
|
$this->company = $company; |
|
496
|
|
|
} |
|
497
|
|
|
|
|
498
|
|
|
/** |
|
499
|
|
|
* @param string $businessCountryCode |
|
500
|
|
|
*/ |
|
501
|
|
|
public function setBusinessCountryCode($businessCountryCode) |
|
502
|
|
|
{ |
|
503
|
|
|
$this->businessCountryCode = $businessCountryCode; |
|
504
|
|
|
} |
|
505
|
|
|
|
|
506
|
|
|
/** |
|
507
|
|
|
* Returns the tax rate for the given country code. |
|
508
|
|
|
* This method is used to allow backwards compatibility. |
|
509
|
|
|
* |
|
510
|
|
|
* @param $countryCode |
|
511
|
|
|
* @param bool $company |
|
512
|
|
|
* |
|
513
|
|
|
* @return float |
|
514
|
|
|
*/ |
|
515
|
|
|
public function getTaxRateForCountry($countryCode, $company = false) |
|
516
|
|
|
{ |
|
517
|
|
|
return $this->getTaxRateForLocation($countryCode, null, $company); |
|
518
|
|
|
} |
|
519
|
|
|
|
|
520
|
|
|
/** |
|
521
|
|
|
* Returns the tax rate for the given country code. |
|
522
|
|
|
* If a postal code is provided, it will try to lookup the different |
|
523
|
|
|
* postal code exceptions that are possible. |
|
524
|
|
|
* |
|
525
|
|
|
* @param string $countryCode |
|
526
|
|
|
* @param string|null $postalCode |
|
527
|
|
|
* @param bool|false $company |
|
528
|
|
|
* |
|
529
|
|
|
* @return float |
|
530
|
|
|
*/ |
|
531
|
|
|
public function getTaxRateForLocation($countryCode, $postalCode = null, $company = false) |
|
532
|
|
|
{ |
|
533
|
|
|
if ($company && strtoupper($countryCode) !== strtoupper($this->businessCountryCode)) { |
|
534
|
|
|
return 0; |
|
535
|
|
|
} |
|
536
|
|
|
$taxKey = 'vat_calculator.rules.'.strtoupper($countryCode); |
|
537
|
|
|
if (isset($this->config) && $this->config->has($taxKey)) { |
|
538
|
|
|
return $this->config->get($taxKey, 0); |
|
539
|
|
|
} |
|
540
|
|
|
|
|
541
|
|
|
if (isset($this->postalCodeExceptions[$countryCode]) && $postalCode !== null) { |
|
542
|
|
|
foreach ($this->postalCodeExceptions[$countryCode] as $postalCodeException) { |
|
543
|
|
|
if (!preg_match($postalCodeException['postalCode'], $postalCode)) { |
|
544
|
|
|
continue; |
|
545
|
|
|
} |
|
546
|
|
|
if (isset($postalCodeException['name'])) { |
|
547
|
|
|
return $this->taxRules[$postalCodeException['code']]['exceptions'][$postalCodeException['name']]; |
|
548
|
|
|
} |
|
549
|
|
|
|
|
550
|
|
|
return $this->taxRules[$postalCodeException['code']]['rate']; |
|
551
|
|
|
} |
|
552
|
|
|
} |
|
553
|
|
|
|
|
554
|
|
|
return isset($this->taxRules[strtoupper($countryCode)]['rate']) ? $this->taxRules[strtoupper($countryCode)]['rate'] : 0; |
|
555
|
|
|
} |
|
556
|
|
|
|
|
557
|
|
|
/** |
|
558
|
|
|
* @return float |
|
559
|
|
|
*/ |
|
560
|
|
|
public function getTaxValue() |
|
561
|
|
|
{ |
|
562
|
|
|
return $this->taxValue; |
|
563
|
|
|
} |
|
564
|
|
|
|
|
565
|
|
|
/** |
|
566
|
|
|
* @param $vatNumber |
|
567
|
|
|
* |
|
568
|
|
|
* @throws VATCheckUnavailableException |
|
569
|
|
|
* |
|
570
|
|
|
* @return bool |
|
571
|
|
|
*/ |
|
572
|
|
|
public function isValidVATNumber($vatNumber) |
|
573
|
|
|
{ |
|
574
|
|
|
$details = self::getVATDetails($vatNumber); |
|
575
|
|
|
|
|
576
|
|
|
if ($details) { |
|
577
|
|
|
return $details->valid; |
|
578
|
|
|
} else { |
|
579
|
|
|
return false; |
|
580
|
|
|
} |
|
581
|
|
|
} |
|
582
|
|
|
|
|
583
|
|
|
/** |
|
584
|
|
|
* @param $vatNumber |
|
585
|
|
|
* |
|
586
|
|
|
* @throws VATCheckUnavailableException |
|
587
|
|
|
* |
|
588
|
|
|
* @return object|false |
|
589
|
|
|
*/ |
|
590
|
|
|
public function getVATDetails($vatNumber) |
|
591
|
|
|
{ |
|
592
|
|
|
$vatNumber = str_replace([' ', '-', '.', ','], '', trim($vatNumber)); |
|
593
|
|
|
$countryCode = substr($vatNumber, 0, 2); |
|
594
|
|
|
$vatNumber = substr($vatNumber, 2); |
|
595
|
|
|
$this->initSoapClient(); |
|
596
|
|
|
$client = $this->soapClient; |
|
597
|
|
|
if ($client) { |
|
598
|
|
|
try { |
|
599
|
|
|
$result = $client->checkVat([ |
|
600
|
|
|
'countryCode' => $countryCode, |
|
601
|
|
|
'vatNumber' => $vatNumber, |
|
602
|
|
|
]); |
|
603
|
|
|
return $result; |
|
604
|
|
|
} catch (SoapFault $e) { |
|
605
|
|
|
return false; |
|
606
|
|
|
} |
|
607
|
|
|
} |
|
608
|
|
|
throw new VATCheckUnavailableException('The VAT check service is currently unavailable. Please try again later.'); |
|
609
|
|
|
} |
|
610
|
|
|
|
|
611
|
|
|
/** |
|
612
|
|
|
* @return void |
|
613
|
|
|
*/ |
|
614
|
|
|
public function initSoapClient() |
|
615
|
|
|
{ |
|
616
|
|
|
if (is_object($this->soapClient) || $this->soapClient === false) { |
|
617
|
|
|
return; |
|
618
|
|
|
} |
|
619
|
|
|
try { |
|
620
|
|
|
$this->soapClient = new SoapClient(self::VAT_SERVICE_URL); |
|
621
|
|
|
} catch (SoapFault $e) { |
|
622
|
|
|
$this->soapClient = false; |
|
623
|
|
|
} |
|
624
|
|
|
} |
|
625
|
|
|
|
|
626
|
|
|
/** |
|
627
|
|
|
* @param SoapClient $soapClient |
|
628
|
|
|
*/ |
|
629
|
|
|
public function setSoapClient($soapClient) |
|
630
|
|
|
{ |
|
631
|
|
|
$this->soapClient = $soapClient; |
|
632
|
|
|
} |
|
633
|
|
|
} |
|
634
|
|
|
|
Instead of super-globals, we recommend to explicitly inject the dependencies of your class. This makes your code less dependent on global state and it becomes generally more testable: