en16931 0.1.0

//! Code lists — EN 16931-1 §6.5.8 `Code. Type`.
//!
//! > Codes are used to specify allowed values in elements as well as for lists
//! > of options. Code is different from Identifier in that allowed values have
//! > standardized meanings that can be known by the recipient. […] Codes shall
//! > be entered exactly as shown in the selected code list.
//!
//! Fourteen lists, **4 386 values**, all generated from the pinned CEN
//! validation artefacts by `cargo xtask codegen` and re-verified against them by
//! `tests/codelists.rs`. See [`generated`].
//!
//! # Two shapes, for two kinds of list
//!
//! - **Small, closed, semantically load-bearing** lists become enums, because
//!   the code's *meaning* drives rules. [`VatCategory`] is the case that
//!   matters: ten codes, each with different rules about rate, tax amount and
//!   exemption reason.
//! - **Large, open, referentially checked** lists stay as sorted `&[&str]` with
//!   [`contains`] doing a binary search. 2 162 unit codes do not want to be an
//!   enum, and nothing in the standard branches on *which* unit it is.

pub mod generated;

use core::fmt;

/// Whether `code` appears in a generated list.
///
/// The lists are sorted at generation time, so this is a binary search with no
/// allocation and no runtime setup.
///
/// ```
/// use en16931::codes::{contains, generated::UNIT_CODES};
///
/// assert!(contains(UNIT_CODES, "KWH"));   // kilowatt hour
/// assert!(contains(UNIT_CODES, "C62"));   // one
/// assert!(!contains(UNIT_CODES, "kwh"));  // codes are case-sensitive
/// ```
#[must_use]
pub fn contains(list: &[&str], code: &str) -> bool {
    list.binary_search(&code).is_ok()
}

/// EN 16931 **BT-118 / BT-151 / BT-95 / BT-102** — the UNCL 5305 VAT category.
///
/// Ten codes, fixed by `BR-CL-17` and `BR-CL-18`. This enum is deliberately
/// **not** `#[non_exhaustive]`: it mirrors a closed, externally governed list,
/// and a caller mapping to an output format legitimately needs exhaustive
/// matching. If CEN adds a code, that is a breaking change and should look like
/// one.
///
/// # The three predicates, and why they are not the same question
///
/// | | `carries_tax` | `requires_exemption_reason` | `forbids_exemption_reason` | `states_rate` |
/// |---|---|---|---|---|
/// | `S` Standard | ✓ | | ✓ | ✓ |
/// | `Z` Zero rated | | | ✓ | ✓ |
/// | `E` Exempt | | ✓ | | ✓ |
/// | `AE` Reverse charge | | ✓ | | ✓ |
/// | `K` Intra-community | | ✓ | | ✓ |
/// | `G` Export | | ✓ | | ✓ |
/// | `O` Outside scope | | ✓ | | **✗** |
/// | `L` IGIC | ✓ | | ✓ | ✓ |
/// | `M` IPSI | ✓ | | ✓ | ✓ |
/// | `B` Split payment | ✓ | | | ✓ |
///
/// Three traps this table encodes, all of which implementations get wrong:
///
/// 1. **`Z` and `E` both carry zero tax, but `Z` *forbids* an exemption reason
///    and `E` *requires* one.** Zero-rating and exemption are legally distinct —
///    input tax stays deductible under `Z`. (BR-Z-10 vs BR-E-10.)
/// 2. **`B` is the only category where both reason predicates are false.** The
///    artefacts contain no `BR-B-09` forcing the tax to zero, no `BR-B-05`
///    constraining the rate and no `BR-B-10` requiring a reason. Split payment
///    charges VAT normally; the *buyer* remits it.
/// 3. **`states_rate` is about BT-152, not BT-119.** See its own documentation —
///    this is the subtlest distinction in the whole enum.
#[cfg_attr(feature = "serde", derive(serde::Serialize, serde::Deserialize))]
#[derive(Debug, Clone, Copy, PartialEq, Eq, PartialOrd, Ord, Hash)]
pub enum VatCategory {
    /// `S` — standard rate.
    Standard,
    /// `Z` — zero-rated goods. Taxable at 0 %; input tax remains deductible.
    ZeroRated,
    /// `E` — exempt from VAT. Input tax generally not deductible. Needs a reason.
    Exempt,
    /// `AE` — VAT reverse charge: the recipient accounts for the tax.
    ReverseCharge,
    /// `K` — VAT-exempt intra-Community supply of goods.
    IntraCommunity,
    /// `G` — free export item, VAT not charged.
    Export,
    /// `O` — services outside the scope of VAT. Exclusive: BR-O-11..14.
    OutOfScope,
    /// `L` — Canary Islands general indirect tax (IGIC).
    CanaryIslands,
    /// `M` — tax for production, services and importation in Ceuta and Melilla (IPSI).
    CeutaMelilla,
    /// `B` — split payment (Italy, *scissione dei pagamenti*). Taxed; the buyer remits.
    SplitPayment,
}

impl VatCategory {
    /// All ten codes, in the order `BR-CL-17` lists them.
    pub const ALL: [Self; 10] = [
        Self::ReverseCharge,
        Self::CanaryIslands,
        Self::CeutaMelilla,
        Self::Exempt,
        Self::Standard,
        Self::ZeroRated,
        Self::Export,
        Self::OutOfScope,
        Self::IntraCommunity,
        Self::SplitPayment,
    ];

    /// The UNCL 5305 code as written in an invoice.
    #[must_use]
    pub const fn code(self) -> &'static str {
        match self {
            Self::Standard => "S",
            Self::ZeroRated => "Z",
            Self::Exempt => "E",
            Self::ReverseCharge => "AE",
            Self::IntraCommunity => "K",
            Self::Export => "G",
            Self::OutOfScope => "O",
            Self::CanaryIslands => "L",
            Self::CeutaMelilla => "M",
            Self::SplitPayment => "B",
        }
    }

    /// Parse a UNCL 5305 code.
    ///
    /// **Case-sensitive**, because §6.5.8 says *"Codes shall be entered exactly
    /// as shown in the selected code list"* and `BR-CL-17` compares literally.
    /// Accepting `"ae"` here would make this crate disagree with every validator
    /// on a document it then declared valid.
    #[must_use]
    pub fn from_code(code: &str) -> Option<Self> {
        Some(match code {
            "S" => Self::Standard,
            "Z" => Self::ZeroRated,
            "E" => Self::Exempt,
            "AE" => Self::ReverseCharge,
            "K" => Self::IntraCommunity,
            "G" => Self::Export,
            "O" => Self::OutOfScope,
            "L" => Self::CanaryIslands,
            "M" => Self::CeutaMelilla,
            "B" => Self::SplitPayment,
            _ => return None,
        })
    }

    /// Whether this category actually levies tax.
    ///
    /// `S`, `L`, `M` and `B` do. For the rest, BR-Z-09, BR-E-09, BR-AE-09,
    /// BR-IC-09, BR-G-09 and BR-O-09 each require BT-117 to be exactly zero.
    #[must_use]
    pub const fn carries_tax(self) -> bool {
        matches!(
            self,
            Self::Standard | Self::CanaryIslands | Self::CeutaMelilla | Self::SplitPayment
        )
    }

    /// Whether a VAT breakdown in this category **must** state BT-120 or BT-121.
    ///
    /// BR-E-10, BR-AE-10, BR-IC-10, BR-G-10 and BR-O-10. Each accepts *either*
    /// the reason text **or** the reason code — modelling only the text forces a
    /// caller holding a VATEX code to invent prose.
    #[must_use]
    pub const fn requires_exemption_reason(self) -> bool {
        matches!(
            self,
            Self::Exempt
                | Self::ReverseCharge
                | Self::IntraCommunity
                | Self::Export
                | Self::OutOfScope
        )
    }

    /// Whether a VAT breakdown in this category **must not** state BT-120 or BT-121.
    ///
    /// BR-S-10, BR-Z-10, BR-AF-10 and BR-AG-10. A taxed or zero-rated supply is
    /// not an exemption and needs no justification.
    #[must_use]
    pub const fn forbids_exemption_reason(self) -> bool {
        matches!(
            self,
            Self::Standard | Self::ZeroRated | Self::CanaryIslands | Self::CeutaMelilla
        )
    }

    /// Whether a **line, allowance or charge** in this category states a VAT rate.
    ///
    /// `O` is the only category that does not. BR-O-05, BR-O-06 and BR-O-07 say
    /// the element *"shall not contain"* BT-152 / BT-96 / BT-103, where every
    /// other zero-tax category says the rate *"shall be 0"*. A serialiser must
    /// therefore **suppress** the element for `O` rather than emit `0`.
    ///
    /// # This does not apply to BT-119
    ///
    /// The VAT **breakdown** rate is a different business term. BR-48 makes it
    /// optional only *"if the Invoice is not subject to VAT"*, and XRechnung's
    /// **BR-DE-14** then requires it **unconditionally** — *"Das Element 'VAT
    /// category rate' (BT-119) muss übermittelt werden"*, fatal, with no
    /// category exception. Suppressing BT-119 for `O` on the strength of
    /// BR-O-05 is the natural mistake and it fails the KoSIT validator.
    #[must_use]
    pub const fn states_rate(self) -> bool {
        !matches!(self, Self::OutOfScope)
    }

    /// Whether this category may appear alongside any other in one document.
    ///
    /// Only `O` may not: BR-O-11 forbids a second breakdown group, and
    /// BR-O-12/13/14 forbid any line, allowance or charge in another category.
    #[must_use]
    pub const fn is_exclusive(self) -> bool {
        matches!(self, Self::OutOfScope)
    }
}

impl fmt::Display for VatCategory {
    /// The code. Honours width, fill and alignment.
    fn fmt(&self, f: &mut fmt::Formatter<'_>) -> fmt::Result {
        f.pad(self.code())
    }
}

#[cfg(test)]
mod tests {
    use super::generated::*;
    use super::*;

    #[test]
    fn every_generated_list_is_sorted_and_unique() {
        // `contains` binary-searches, so an unsorted table would silently return
        // false negatives — a valid code reported as invalid.
        let lists: [(&str, &[&str]); 15] = [
            ("INVOICE_TYPE_CODES", INVOICE_TYPE_CODES),
            ("CREDIT_NOTE_TYPE_CODES", CREDIT_NOTE_TYPE_CODES),
            ("CURRENCY_CODES", CURRENCY_CODES),
            ("VAT_POINT_DATE_CODES", VAT_POINT_DATE_CODES),
            ("REFERENCE_QUALIFIERS", REFERENCE_QUALIFIERS),
            ("ICD_SCHEMES", ICD_SCHEMES),
            ("ITEM_CLASSIFICATION_SCHEMES", ITEM_CLASSIFICATION_SCHEMES),
            ("COUNTRY_CODES", COUNTRY_CODES),
            ("PAYMENT_MEANS_CODES", PAYMENT_MEANS_CODES),
            ("VAT_CATEGORY_CODES", VAT_CATEGORY_CODES),
            ("ALLOWANCE_REASON_CODES", ALLOWANCE_REASON_CODES),
            ("CHARGE_REASON_CODES", CHARGE_REASON_CODES),
            ("VATEX_CODES", VATEX_CODES),
            ("UNIT_CODES", UNIT_CODES),
            ("EAS_SCHEMES", EAS_SCHEMES),
        ];
        for (name, list) in lists {
            assert!(!list.is_empty(), "{name} is empty");
            for w in list.windows(2) {
                assert!(w[0] < w[1], "{name} is not sorted/unique at {:?}", w);
            }
        }
    }

    #[test]
    fn vat_category_round_trips_and_is_case_sensitive() {
        for c in VatCategory::ALL {
            assert_eq!(VatCategory::from_code(c.code()), Some(c));
            assert!(
                contains(VAT_CATEGORY_CODES, c.code()),
                "{c} missing from BR-CL-17"
            );
        }
        assert_eq!(VAT_CATEGORY_CODES.len(), VatCategory::ALL.len());
        // §6.5.8: "Codes shall be entered exactly as shown."
        assert_eq!(VatCategory::from_code("ae"), None);
        assert_eq!(VatCategory::from_code("Q"), None);
    }

    #[test]
    fn zero_rated_and_exempt_differ_on_the_reason() {
        // Both carry zero tax; Z forbids a reason and E requires one.
        assert!(!VatCategory::ZeroRated.carries_tax());
        assert!(!VatCategory::Exempt.carries_tax());
        assert!(VatCategory::ZeroRated.forbids_exemption_reason());
        assert!(VatCategory::Exempt.requires_exemption_reason());
    }

    #[test]
    fn split_payment_is_the_only_category_with_neither_reason_rule() {
        for c in VatCategory::ALL {
            let neither = !c.requires_exemption_reason() && !c.forbids_exemption_reason();
            assert_eq!(
                neither,
                c == VatCategory::SplitPayment,
                "{c} should{} be the neither-case",
                if c == VatCategory::SplitPayment {
                    ""
                } else {
                    " not"
                }
            );
        }
        assert!(
            VatCategory::SplitPayment.carries_tax(),
            "B is taxed, unlike AE"
        );
    }

    #[test]
    fn only_out_of_scope_suppresses_the_line_rate_and_is_exclusive() {
        for c in VatCategory::ALL {
            assert_eq!(c.states_rate(), c != VatCategory::OutOfScope);
            assert_eq!(c.is_exclusive(), c == VatCategory::OutOfScope);
        }
    }

    #[test]
    fn the_two_bt_3_lists_are_not_disjoint_but_split_380_from_381() {
        // BR-CL-01's test is a `self::` disjunction over two lists. They share
        // exactly one code, and that one is not 380 or 381.
        assert!(contains(INVOICE_TYPE_CODES, "380"));
        assert!(!contains(INVOICE_TYPE_CODES, "381"));
        assert!(contains(CREDIT_NOTE_TYPE_CODES, "381"));
        assert!(!contains(CREDIT_NOTE_TYPE_CODES, "380"));

        let shared: Vec<_> = INVOICE_TYPE_CODES
            .iter()
            .filter(|c| contains(CREDIT_NOTE_TYPE_CODES, c))
            .collect();
        assert_eq!(shared, [&"81"], "exactly one overlap: 81");
        assert_eq!(
            (INVOICE_TYPE_CODES.len(), CREDIT_NOTE_TYPE_CODES.len()),
            (50, 13)
        );
    }

    #[test]
    fn spot_checks_against_the_standard() {
        assert!(contains(UNIT_CODES, "KWH")); // Rec 20 kilowatt hour
        assert!(contains(UNIT_CODES, "H87")); // piece
        assert!(contains(UNIT_CODES, "C62")); // one — what a flat charge states
        assert!(contains(CURRENCY_CODES, "EUR"));
        assert!(
            contains(CURRENCY_CODES, "XXX"),
            "in ISO 4217, rejected by us separately"
        );
        assert!(contains(COUNTRY_CODES, "DE"));
        assert!(contains(PAYMENT_MEANS_CODES, "58")); // SEPA credit transfer
        assert!(contains(VATEX_CODES, "VATEX-EU-AE"));
        assert_eq!(VAT_POINT_DATE_CODES, ["3", "35", "432"]);
    }
}