zatca-xml-ts/lib/zatca/calc.js

An implementation of Saudi Arabia ZATCA's E-Invoicing requirements, processes, and standards.

"use strict";
var __importDefault = (this && this.__importDefault) || function (mod) {
    return (mod && mod.__esModule) ? mod : { "default": mod };
};
Object.defineProperty(exports, "__esModule", { value: true });
exports.Calc = void 0;
const decimal_js_1 = __importDefault(require("decimal.js"));
const roundingNumber = (acceptWarning, number) => {
    try {
        if (!acceptWarning) {
            return new decimal_js_1.default(number).toFixed(2);
        }
        else {
            return new decimal_js_1.default(number).toString();
        }
    }
    catch (e) {
        throw e;
    }
};
const constructLineItemTotals = (line_item, acceptWarning) => {
    let line_discounts = 0;
    let cacAllowanceCharges = [];
    let cacClassifiedTaxCategories = [];
    let cacTaxTotal = {};
    const VAT = {
        "cbc:ID": line_item.VAT_percent ? "S" : line_item.vat_category?.code,
        "cbc:Percent": line_item.VAT_percent
            ? (line_item.VAT_percent * 100).toString()
            : 0.0,
        "cac:TaxScheme": {
            "cbc:ID": "VAT",
        },
    };
    cacClassifiedTaxCategories.push(VAT);
    line_item.discounts?.map((discount) => {
        line_discounts += discount.amount;
        cacAllowanceCharges.push({
            "cbc:ChargeIndicator": "false",
            "cbc:AllowanceChargeReason": discount.reason,
            "cbc:Amount": {
                "@_currencyID": "SAR",
                "#text": new decimal_js_1.default(discount.amount).toFixed(14),
            },
            "cbc:BaseAmount": {
                "@_currencyID": "SAR",
                "#text": line_item.tax_exclusive_price,
            },
        });
    });
    line_discounts = Number(new decimal_js_1.default(line_discounts).toFixed(14));
    let line_extension_amount = Number(roundingNumber(acceptWarning, line_item.quantity * (line_item.tax_exclusive_price - line_discounts)));
    let line_item_total_taxes = Number(roundingNumber(acceptWarning, line_extension_amount * line_item.VAT_percent));
    cacTaxTotal = {
        "cbc:TaxAmount": {
            "@_currencyID": "SAR",
            "#text": new decimal_js_1.default(line_item_total_taxes).toFixed(2),
        },
        "cbc:RoundingAmount": {
            "@_currencyID": "SAR",
            "#text": new decimal_js_1.default(line_extension_amount + line_item_total_taxes).toFixed(2),
        },
    };
    return {
        cacAllowanceCharges,
        cacClassifiedTaxCategories,
        cacTaxTotal,
        line_item_total_taxes,
        line_discounts,
        line_extension_amount,
    };
};
const constructLineItem = (line_item, acceptWarning) => {
    const { cacAllowanceCharges, cacClassifiedTaxCategories, cacTaxTotal, line_item_total_taxes, line_discounts, line_extension_amount, } = constructLineItemTotals(line_item, acceptWarning);
    return {
        line_item_xml: {
            "cbc:ID": line_item.id,
            "cbc:InvoicedQuantity": {
                "@_unitCode": "PCE",
                "#text": line_item.quantity,
            },
            "cbc:LineExtensionAmount": {
                "@_currencyID": "SAR",
                "#text": new decimal_js_1.default(line_extension_amount).toFixed(2),
            },
            "cac:TaxTotal": cacTaxTotal,
            "cac:Item": {
                "cbc:Name": line_item.name,
                "cac:ClassifiedTaxCategory": cacClassifiedTaxCategories,
            },
            "cac:Price": {
                "cbc:PriceAmount": {
                    "@_currencyID": "SAR",
                    "#text": new decimal_js_1.default(line_item.tax_exclusive_price)
                        .minus(new decimal_js_1.default(line_discounts))
                        .toFixed(14),
                },
                "cac:AllowanceCharge": cacAllowanceCharges,
            },
        },
        line_item_totals: {
            taxes_total: line_item_total_taxes,
            discounts_total: line_discounts,
            extension_amount: line_extension_amount,
        },
    };
};
const constructTaxTotal = (line_items, acceptWarning) => {
    const cacTaxSubtotal = [];
    const zeroTaxSubtotal = [];
    const without_tax_items = line_items.filter((item) => item.VAT_percent == 0);
    const modifiedZeroTaxSubTotal = (items) => {
        let zeroTaxObj = {};
        items.forEach((item) => {
            if (item.VAT_percent != 0)
                return;
            let total_line_item_discount = item.discounts?.reduce((p, c) => p + c.amount, 0) || 0;
            const taxable_amount = Number(new decimal_js_1.default((item.tax_exclusive_price - total_line_item_discount) * item.quantity).toFixed(2));
            let tax_amount = Number(new decimal_js_1.default(item.VAT_percent * taxable_amount));
            let code = item.vat_category.code;
            if (code && zeroTaxObj.hasOwnProperty(code)) {
                zeroTaxObj[code].total_tax_amount += tax_amount;
                zeroTaxObj[code].total_taxable_amount += taxable_amount;
            }
            else if (code && !zeroTaxObj.hasOwnProperty(code)) {
                zeroTaxObj[code] = {
                    total_tax_amount: tax_amount,
                    total_taxable_amount: taxable_amount,
                    reason: item.vat_category?.reason || "",
                    reason_code: item.vat_category?.reason_code || "",
                };
            }
            else {
                throw new Error("Zero Tax percent must has vat category code");
            }
        });
        return zeroTaxObj;
    };
    if (without_tax_items?.length) {
        const zeroTaxTotals = modifiedZeroTaxSubTotal(without_tax_items);
        for (let key in zeroTaxTotals) {
            zeroTaxSubtotal.push({
                "cbc:TaxableAmount": {
                    "@_currencyID": "SAR",
                    "#text": roundingNumber(acceptWarning, zeroTaxTotals[key].total_taxable_amount),
                },
                "cbc:TaxAmount": {
                    "@_currencyID": "SAR",
                    "#text": new decimal_js_1.default(zeroTaxTotals[key].total_tax_amount).toString(),
                },
                "cac:TaxCategory": {
                    "cbc:ID": {
                        "@_schemeAgencyID": 6,
                        "@_schemeID": "UN/ECE 5305",
                        "#text": key,
                    },
                    "cbc:Percent": 0.0,
                    "cbc:TaxExemptionReasonCode": zeroTaxTotals[key].reason_code,
                    "cbc:TaxExemptionReason": zeroTaxTotals[key].reason,
                    "cac:TaxScheme": {
                        "cbc:ID": {
                            "@_schemeAgencyID": "6",
                            "@_schemeID": "UN/ECE 5153",
                            "#text": "VAT",
                        },
                    },
                },
            });
        }
    }
    const fiveTaxSubTotal = {
        taxable_amount: 0,
        tax_amount: 0,
        exist: false,
    };
    const fifteenTaxSubTotal = {
        taxable_amount: 0,
        tax_amount: 0,
        exist: false,
    };
    const addTaxSubtotal = (taxable_amount, tax_amount, tax_percent) => {
        if (tax_percent == 0)
            return;
        if (tax_percent == 0.05) {
            fiveTaxSubTotal.taxable_amount += taxable_amount;
            fiveTaxSubTotal.tax_amount += tax_amount;
            fiveTaxSubTotal.exist = true;
        }
        else if (tax_percent == 0.15) {
            fifteenTaxSubTotal.taxable_amount += taxable_amount;
            fifteenTaxSubTotal.tax_amount += tax_amount;
            fifteenTaxSubTotal.exist = true;
        }
    };
    let taxes_total = 0;
    line_items.map((line_item) => {
        let total_line_item_discount = line_item.discounts?.reduce((p, c) => p + c.amount, 0) || 0;
        total_line_item_discount = Number(new decimal_js_1.default(total_line_item_discount).toFixed(14));
        const taxable_amount = Number(roundingNumber(acceptWarning, (line_item.tax_exclusive_price - total_line_item_discount) *
            line_item.quantity));
        let tax_amount = Number(roundingNumber(acceptWarning, line_item.VAT_percent * taxable_amount));
        addTaxSubtotal(taxable_amount, tax_amount, line_item.VAT_percent);
        taxes_total += parseFloat(new decimal_js_1.default(tax_amount).toString());
        line_item.other_taxes?.map((tax) => {
            tax_amount = tax.percent_amount * taxable_amount;
            addTaxSubtotal(taxable_amount, tax_amount, tax.percent_amount);
            taxes_total += parseFloat(tax_amount.toString());
        });
    });
    if (fifteenTaxSubTotal.exist) {
        cacTaxSubtotal.push({
            "cbc:TaxableAmount": {
                "@_currencyID": "SAR",
                "#text": roundingNumber(acceptWarning, fifteenTaxSubTotal.taxable_amount),
            },
            "cbc:TaxAmount": {
                "@_currencyID": "SAR",
                "#text": roundingNumber(acceptWarning, fifteenTaxSubTotal.tax_amount),
            },
            "cac:TaxCategory": {
                "cbc:ID": {
                    "@_schemeAgencyID": 6,
                    "@_schemeID": "UN/ECE 5305",
                    "#text": "S",
                },
                "cbc:Percent": 15,
                "cac:TaxScheme": {
                    "cbc:ID": {
                        "@_schemeAgencyID": "6",
                        "@_schemeID": "UN/ECE 5153",
                        "#text": "VAT",
                    },
                },
            },
        });
    }
    if (fiveTaxSubTotal.exist) {
        cacTaxSubtotal.push({
            "cbc:TaxableAmount": {
                "@_currencyID": "SAR",
                "#text": roundingNumber(acceptWarning, fiveTaxSubTotal.taxable_amount),
            },
            "cbc:TaxAmount": {
                "@_currencyID": "SAR",
                "#text": new decimal_js_1.default(fiveTaxSubTotal.tax_amount).toFixed(2),
            },
            "cac:TaxCategory": {
                "cbc:ID": {
                    "@_schemeAgencyID": 6,
                    "@_schemeID": "UN/ECE 5305",
                    "#text": "S",
                },
                "cbc:Percent": 5,
                "cac:TaxScheme": {
                    "cbc:ID": {
                        "@_schemeAgencyID": "6",
                        "@_schemeID": "UN/ECE 5153",
                        "#text": "VAT",
                    },
                },
            },
        });
    }
    taxes_total = parseFloat(roundingNumber(acceptWarning, taxes_total));
    return {
        cacTaxTotal: [
            {
                "cbc:TaxAmount": {
                    "@_currencyID": "SAR",
                    "#text": new decimal_js_1.default(taxes_total).toFixed(2),
                },
                "cac:TaxSubtotal": cacTaxSubtotal.concat(zeroTaxSubtotal),
            },
            {
                "cbc:TaxAmount": {
                    "@_currencyID": "SAR",
                    "#text": new decimal_js_1.default(taxes_total).toFixed(2),
                },
            },
        ],
        taxes_total,
    };
};
// const constructAllowanceCharge = (line_items: ZATCAInvoiceLineItem[]) => {
//   const cacAllowanceCharge: any[] = [];
//   const addAllowanceCharge = (line_item: ZATCAInvoiceLineItem) => {
//     cacAllowanceCharge.push({
//       "cbc:ChargeIndicator": "false",
//       "cbc:AllowanceChargeReason": "discount",
//       "cbc:Amount": {
//         "@_currencyID": "SAR",
//         "#text": new Decimal(
//           line_item.discounts?.reduce((acc, dis) => dis.amount + acc, 0) || 0
//         ).toString(),
//       },
//       "cac:TaxCategory": {
//         "cbc:ID": {
//           "@_schemeAgencyID": 6,
//           "@_schemeID": "UN/ECE 5305",
//           "#text": line_item.VAT_percent ? "S" : line_item.vat_category?.code,
//         },
//         "cbc:Percent": new Decimal(line_item.VAT_percent * 100).toString(),
//         "cac:TaxScheme": {
//           "cbc:ID": {
//             "@_schemeAgencyID": "6",
//             "@_schemeID": "UN/ECE 5153",
//             "#text": "VAT",
//           },
//         },
//       },
//     });
//   };
//   line_items.forEach((line_item) => {
//     addAllowanceCharge(line_item);
//   });
//   return cacAllowanceCharge;
// };
const constructLegalMonetaryTotal = (total_line_extension_amount, total_tax, acceptWarning) => {
    let taxExclusiveAmount = total_line_extension_amount;
    let taxInclusiveAmount = taxExclusiveAmount + total_tax;
    return {
        "cbc:LineExtensionAmount": {
            "@_currencyID": "SAR",
            "#text": new decimal_js_1.default(total_line_extension_amount).toFixed(2),
        },
        "cbc:TaxExclusiveAmount": {
            "@_currencyID": "SAR",
            "#text": roundingNumber(acceptWarning, taxExclusiveAmount),
        },
        "cbc:TaxInclusiveAmount": {
            "@_currencyID": "SAR",
            "#text": new decimal_js_1.default(taxInclusiveAmount).toFixed(2),
        },
        // "cbc:AllowanceTotalAmount": {
        //   "@_currencyID": "SAR",
        //   "#text": new Decimal(total_discounts).toFixed(2),
        // },
        "cbc:PrepaidAmount": {
            "@_currencyID": "SAR",
            "#text": 0,
        },
        "cbc:PayableAmount": {
            "@_currencyID": "SAR",
            "#text": new decimal_js_1.default(taxInclusiveAmount).toFixed(2),
        },
    };
};
const Calc = (line_items, props, invoice_xml, acceptWarning) => {
    let total_taxes = 0;
    let total_extension_amount = 0;
    let total_discounts = 0;
    let invoice_line_items = [];
    line_items.map((line_item) => {
        line_item.tax_exclusive_price = Number(new decimal_js_1.default(line_item.tax_exclusive_price).toFixed(14));
        const { line_item_xml, line_item_totals } = constructLineItem(line_item, acceptWarning);
        total_taxes += line_item_totals.taxes_total;
        total_extension_amount += line_item_totals.extension_amount;
        total_discounts += line_item_totals.discounts_total;
        invoice_line_items.push(line_item_xml);
    });
    if ((props.invoice_type == "381" || props.invoice_type == "383") &&
        props.cancelation) {
        invoice_xml.set("Invoice/cac:PaymentMeans", false, {
            "cbc:PaymentMeansCode": props.cancelation.payment_method,
            "cbc:InstructionNote": props.cancelation.reason ?? "No note Specified",
        });
    }
    // invoice_xml.set(
    //   "Invoice/cac:AllowanceCharge",
    //   false,
    //   constructAllowanceCharge(line_items)
    // );
    const taxTotalDetails = constructTaxTotal(line_items, acceptWarning);
    invoice_xml.set("Invoice/cac:TaxTotal", false, taxTotalDetails.cacTaxTotal);
    invoice_xml.set("Invoice/cac:LegalMonetaryTotal", true, constructLegalMonetaryTotal(total_extension_amount, total_taxes, acceptWarning));
    invoice_line_items.map((line_item) => {
        invoice_xml.set("Invoice/cac:InvoiceLine", false, line_item);
    });
};
exports.Calc = Calc;