Calculate base taxes for b2b orders. Exclude b2b orders (with and wit…

…hout tax exemption) from OSS reports.

composer.json

@@ -11,7 +11,7 @@
   "require": {
     "composer/installers": "^1.9.0",
     "automattic/jetpack-autoloader": "^2.6.0",
-    "vendidero/woocommerce-eu-tax-helper": "2.0.1"
+    "vendidero/woocommerce-eu-tax-helper": "2.0.2"
   },
   "require-dev": {
     "phpunit/phpunit": "6.5.14",

one-stop-shop-woocommerce.php

@@ -5,7 +5,7 @@
  * Description: Comply with the One Stop Shop procedure while using WooCommerce.
  * Author: vendidero
  * Author URI: https://vendidero.de
- * Version: 1.5.1
+ * Version: 1.6.0
  * Requires PHP: 5.6
  * License: GPLv3
  * Tested up to: 6.4

package.json

@@ -1,7 +1,7 @@
 {
   "name": "one-stop-shop-woocommerce",
   "title": "One Stop Shop for WooCommerce",
-  "version": "1.5.1",
+  "version": "1.6.0",
   "homepage": "https://vendidero.de",
   "repository": {
     "type": "git",

readme.txt

@@ -5,7 +5,7 @@ Requires at least: 5.4
 Tested up to: 6.4
 WC requires at least: 3.9
 WC tested up to: 8.5
-Stable tag: 1.5.1
+Stable tag: 1.6.0
 Requires PHP: 5.6
 License: GPLv3
 License URI: http://www.gnu.org/licenses/gpl-3.0.html
@@ -61,6 +61,10 @@ Bug reports may be filed via our [GitHub repository](https://github.com/vendider
 3. Create a new report
 
 == Changelog ==
+= 1.6.0 =
+* Improvement: Exclude b2b orders (without and with UID, e.g. non-taxes) from OSS
+* Improvement: Calculate base location taxes for b2b checkouts
+
 = 1.5.1 =
 * Improvement: Refresh luxembourg tax rate
 

src/AsyncReportGenerator.php

@@ -88,7 +88,7 @@ protected function get_order_taxable_country( $order ) {
 			return Helper::get_base_country();
 		}
 
-		$taxable_country_type = ! empty( $order->get_shipping_country() ) ? 'shipping' : 'billing';
+		$taxable_country_type = $order->has_shipping_address() ? 'shipping' : 'billing';
 		$taxable_country      = 'shipping' === $taxable_country_type ? $order->get_shipping_country() : $order->get_billing_country();
 
 		if ( $this->has_local_pickup( $order ) ) {
@@ -124,7 +124,7 @@ protected function has_local_pickup( $order ) {
 	 * @return mixed
 	 */
 	protected function get_order_taxable_postcode( $order ) {
-		$taxable_type     = ! empty( $order->get_shipping_postcode() ) ? 'shipping' : 'billing';
+		$taxable_type     = $order->has_shipping_address() ? 'shipping' : 'billing';
 		$taxable_postcode = 'shipping' === $taxable_type ? $order->get_shipping_postcode() : $order->get_billing_postcode();
 
 		if ( $this->has_local_pickup( $order ) ) {
@@ -142,12 +142,22 @@ protected function get_order_taxable_postcode( $order ) {
 	protected function include_order( $order ) {
 		$taxable_country  = $this->get_order_taxable_country( $order );
 		$taxable_postcode = $this->get_order_taxable_postcode( $order );
+		$has_company      = Tax::order_has_taxable_company( $order );
 		$included         = true;
 
 		if ( ! Helper::is_eu_vat_country( $taxable_country, $taxable_postcode ) || Helper::get_base_country() === $taxable_country ) {
 			$included = false;
 		}
 
+		/**
+		 * Do not include b2b orders as only consumer-related orders are relevant for OSS.
+		 */
+		if ( $has_company ) {
+			Package::extended_log( sprintf( 'Order #%1$s is a b2b order.', $this->get_order_number( $order ) ) );
+
+			$included = false;
+		}
+
 		if ( floatval( $order->get_total_tax() ) === 0.0 ) {
 			$included = false;
 		}

src/Package.php

@@ -16,7 +16,7 @@ class Package {
 	 *
 	 * @var string
 	 */
-	const VERSION = '1.5.1';
+	const VERSION = '1.6.0';
 
 	/**
 	 * Init the package

src/Tax.php

@@ -21,7 +21,8 @@ public static function init() {
 			add_action( 'woocommerce_before_save_order_item', array( __CLASS__, 'maybe_filter_order_item_tax_class' ) );
 
 			add_filter( 'woocommerce_adjust_non_base_location_prices', array( __CLASS__, 'disable_location_price' ), 250 );
-			add_filter( 'woocommerce_customer_taxable_address', array( __CLASS__, 'vat_exempt_taxable_address' ), 10 );
+			add_filter( 'woocommerce_customer_taxable_address', array( __CLASS__, 'b2b_taxable_customer_location' ), 10 );
+			add_filter( 'woocommerce_order_get_tax_location', array( __CLASS__, 'b2b_taxable_order_location' ), 10, 2 );
 
 			add_action( 'woocommerce_before_calculate_totals', array( __CLASS__, 'invalidate_shipping_session' ), 100 );
 		}
@@ -100,8 +101,11 @@ public static function invalidate_shipping_session( $cart ) {
 	 *
 	 * @return array|mixed
 	 */
-	public static function vat_exempt_taxable_address( $location ) {
-		if ( Helper::current_request_has_vat_exempt() && apply_filters( 'oss_woocommerce_force_base_tax_rate_for_vat_exempt_net_calculation', true ) ) {
+	public static function b2b_taxable_customer_location( $location ) {
+		if (
+			( Helper::current_request_has_vat_exempt() && apply_filters( 'oss_woocommerce_force_base_tax_rate_for_vat_exempt_net_calculation', true ) ) ||
+			( Helper::current_request_is_b2b() && apply_filters( 'oss_woocommerce_force_base_tax_rate_for_b2b', true ) )
+		) {
 			$location = array(
 				WC()->countries->get_base_country(),
 				WC()->countries->get_base_state(),
@@ -113,6 +117,60 @@ public static function vat_exempt_taxable_address( $location ) {
 		return $location;
 	}
 
+	/**
+	 * @param \WC_Order $order
+	 *
+	 * @return mixed
+	 */
+	public static function order_has_taxable_company( $order ) {
+		if ( ! is_callable( array( $order, 'get_shipping_company' ) ) ) {
+			return false;
+		}
+
+		$taxable_type        = $order->has_shipping_address() ? 'shipping' : 'billing';
+		$taxable_company     = 'shipping' === $taxable_type ? $order->get_shipping_company() : $order->get_billing_company();
+		$has_taxable_company = false;
+
+		if ( ! empty( $taxable_company ) ) {
+			$has_taxable_company = true;
+		}
+
+		if ( ! apply_filters( 'oss_woocommerce_force_base_tax_rate_for_b2b', true ) ) {
+			$has_taxable_company = false;
+		}
+
+		return apply_filters( 'oss_woocommerce_order_has_taxable_company', $has_taxable_company, $order );
+	}
+
+	/**
+	 * @param array $args
+	 * @param \WC_Order $order
+	 *
+	 * @return array
+	 */
+	public static function b2b_taxable_order_location( $args, $order ) {
+		$has_vat_exempt = apply_filters( 'woocommerce_order_is_vat_exempt', 'yes' === $order->get_meta( 'is_vat_exempt' ), $order );
+
+		if ( isset( $args['company'] ) ) {
+			$has_company = apply_filters( 'oss_woocommerce_order_has_taxable_company', ! empty( $args['company'] ), $order );
+		} else {
+			$has_company = self::order_has_taxable_company( $order );
+		}
+
+		if (
+			( $has_vat_exempt && apply_filters( 'oss_woocommerce_force_base_tax_rate_for_vat_exempt_net_calculation', true ) ) ||
+			( $has_company && apply_filters( 'oss_woocommerce_force_base_tax_rate_for_b2b', true ) )
+		) {
+			$args['country'] = Helper::get_base_country();
+
+			$args['state']    = WC()->countries->get_base_state();
+			$args['postcode'] = WC()->countries->get_base_postcode();
+			$args['city']     = WC()->countries->get_base_city();
+		}
+
+		return $args;
+	}
+
 	/**
 	 * Maybe reset order item tax class while recalculating order totals as the product tax class
 	 * filter will only work for the initial add to order event.