149 lines
3.5 KiB
PHP
149 lines
3.5 KiB
PHP
<?php
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namespace Core\Commerce\Models;
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use Illuminate\Database\Eloquent\Factories\HasFactory;
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use Illuminate\Database\Eloquent\Model;
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/**
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* TaxRate model for VAT/GST/sales tax rates.
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*
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* Supports UK VAT, EU OSS, US state taxes, and Australian GST.
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*
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* @property int $id
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* @property string $country_code
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* @property string|null $state_code
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* @property string $name
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* @property string $type
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* @property float $rate
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* @property bool $is_digital_services
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* @property \Carbon\Carbon $effective_from
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* @property \Carbon\Carbon|null $effective_until
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* @property bool $is_active
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* @property string|null $stripe_tax_rate_id
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*/
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class TaxRate extends Model
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{
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use HasFactory;
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protected $fillable = [
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'country_code',
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'state_code',
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'name',
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'type',
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'rate',
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'is_digital_services',
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'effective_from',
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'effective_until',
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'is_active',
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'stripe_tax_rate_id',
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];
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protected $casts = [
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'rate' => 'decimal:2',
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'is_digital_services' => 'boolean',
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'effective_from' => 'date',
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'effective_until' => 'date',
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'is_active' => 'boolean',
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];
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// Type helpers
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public function isVat(): bool
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{
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return $this->type === 'vat';
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}
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public function isSalesTax(): bool
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{
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return $this->type === 'sales_tax';
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}
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public function isGst(): bool
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{
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return $this->type === 'gst';
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}
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// Validation
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public function isEffective(): bool
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{
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if (! $this->is_active) {
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return false;
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}
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$now = now()->toDateString();
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if ($this->effective_from > $now) {
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return false;
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}
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if ($this->effective_until && $this->effective_until < $now) {
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return false;
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}
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return true;
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}
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// Calculation
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public function calculateTax(float $amount): float
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{
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return round($amount * ($this->rate / 100), 2);
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}
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// Scopes
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public function scopeActive($query)
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{
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return $query->where('is_active', true);
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}
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public function scopeEffective($query)
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{
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$now = now()->toDateString();
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return $query->active()
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->where('effective_from', '<=', $now)
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->where(function ($q) use ($now) {
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$q->whereNull('effective_until')
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->orWhere('effective_until', '>=', $now);
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});
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}
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public function scopeForCountry($query, string $countryCode)
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{
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return $query->where('country_code', strtoupper($countryCode));
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}
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public function scopeForState($query, string $countryCode, string $stateCode)
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{
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return $query->where('country_code', strtoupper($countryCode))
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->where('state_code', strtoupper($stateCode));
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}
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public function scopeDigitalServices($query)
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{
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return $query->where('is_digital_services', true);
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}
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// Static helpers
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public static function findForLocation(string $countryCode, ?string $stateCode = null): ?self
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{
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$query = static::effective()
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->digitalServices()
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->forCountry($countryCode);
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// Try state-specific first (for US)
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if ($stateCode) {
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$stateRate = (clone $query)->where('state_code', strtoupper($stateCode))->first();
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if ($stateRate) {
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return $stateRate;
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}
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}
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// Fall back to country-level
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return $query->whereNull('state_code')->first();
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}
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}
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