feat(vat): EU place-of-supply VAT, per-payment snapshot, retire vm_payment#161
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Add VAT section covering reverse charge for EU business customers, IP-based location determination, and non-EU out-of-scope treatment, aligning with LNVPS/api#161.
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… vm_payment Implements EU VAT and records the tax basis on each payment. The seller country is taken from the company's own VAT number (tax_id, i.e. its VIES registration) when set, otherwise from the company country_code. EU VAT applies only when that country is in the EU VAT area; a non-EU seller (e.g. a US company) charges no tax here (other systems such as US sales tax are not handled). - Rate selection (determine_tax): customer with a VAT number -> same country as seller = seller rate, other EU country = 0%, non-EU = 0%; otherwise customer country (self-declared, else IP-derived) -> EU country rate, non-EU = 0%; no customer country -> seller-country fallback rate. - Location evidence: ClientIp extractor (X-Forwarded-For/X-Real-IP) + local MaxMind CountryResolver, captured on account updates and both VM-order endpoints, stored on the user separately from the self-declared country. - Rates: a single shared VatClient (Arc-backed in-memory cache) is created once per process, refreshed at startup and daily, and injected into SubscriptionHandler so every PricingEngine shares the same cache. The static tax_rate config is removed. Rates are 0 until the first refresh. (VIES number validation and refund math use a standalone client, no cache needed.) - Per-payment record: each subscription_payment stores a per-line tax_breakdown (JSON), a uniform summary (tax_rate/tax_country_code/tax_treatment, NULL when lines differ) and the customer country signals (tax_evidence). Surfaced in admin time-series reports. - Invoices show the applied rate; EU-specific reverse-charge (Article 196) and out-of-scope notes render only for EU sellers. - Retire the defunct vm_payment table: drop it, remove models, queries and DTO conversions. ApiVmPayment response shape and the vm_payment RBAC resource are unchanged. Demo data writes subscription_payment. - Remove the completed VM->subscription startup backfill and its migration-only DB helpers (VmForMigration etc.). - README notes the EU-only scope, the seller-from-VAT-number rule, and that this is not tax advice. Behaviour change: non-EU customers/sellers are 0% (the placeholder US 1% map entry is gone).
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Summary
Implements EU VAT correctly for an IE/OSS-registered company and rolls in the retirement of the defunct
vm_paymenttable.Previously the tax charged was a flat lookup in a 2-entry config map (
IE 23%, placeholderUS 1%) keyed on the user's self-declared country — everything else was 0%, with no location evidence and no reverse-charge handling.What changed
Place-of-supply determination (
PricingEngine::determine_tax)Location evidence (#1) —
ClientIpextractor (X-Forwarded-For/X-Real-IP) + local MaxMindCountryResolver, captured on account updates and both VM-order endpoints, stored separately from the self-declared country.Live rate table (#3) —
EuVatClient→ cloneableVatClientwith anArcrate cache, refreshed at startup + daily. Statictax_rateconfig removed. VAT is 0% until the first successful refresh.Per-payment snapshot (#4) — each
subscription_paymentfreezes a per-line-itemtax_breakdown(JSON, authoritative), a uniform summary (tax_rate/tax_country_code/tax_treatment, NULL when a payment mixes rates/treatments), and customertax_evidence. The per-line design future-proofs payments whose lines resolve to different sellers. Surfaced in admin time-series reports.Invoices (#5) — show the applied VAT rate line and print reverse-charge (Article 196) and out-of-scope legal notes.
vm_paymentretirement — the table is dropped; the backfill payment phase, models, queries and DTO conversions are removed (theApiVmPaymentresponse shape andvm_paymentRBAC resource are unchanged). Demo data now writessubscription_payment.Behaviour change
Non-EU customers are now correctly out of scope (0%) (the placeholder
US 1%map entry is gone).Migrations (irreversible)
20260716000000_user_geo_location— geo columns onusers20260716120000_subscription_payment_vat_snapshot— VAT snapshot columns20260716130000_drop_vm_payment— DROP TABLE vm_payment (assumes prod is already backfilled intosubscription_payment)Tests
400 unit/integration tests pass (incl. an end-to-end renewal asserting the snapshot is persisted), clippy + fmt clean.
lnvps_e2erequires a live stack and is not run here.Get the final policy — especially the "undetermined default" rule and the two-evidence requirement — signed off by an Irish VAT/OSS accountant before relying on it.