from decimal import Decimal from api.v1.modules.crm.accounts import service as accounts_service from api.v1.modules.crm.accounts.dto import AccountCreate from api.v1.modules.crm.quotes import service as quotes_service from api.v1.modules.crm.quotes.dto import QuoteCreate, QuoteItemCreate from api.v1.modules.fin.invoices import service from api.v1.modules.fin.invoices.dto import ( InvoiceCreate, InvoiceItemCreate, InvoiceItemUpdate, InvoiceUpdate, PaymentCreate, ) from api.v1.modules.ops.shipments import service as shipments_service from api.v1.modules.ops.shipments.dto import ShipmentCloseInput, ShipmentCreate T, C = 1, 1 def test_invoice_totals_with_tax(db): inv = service.create_invoice(db, InvoiceCreate(reference="F-001", currency="MXN", tax_rate=Decimal("16")), T, C) service.create_item(db, InvoiceItemCreate(invoice_id=inv.id, concept="flete_internacional", quantity=1, unit_amount=1000), T, C) service.create_item(db, InvoiceItemCreate(invoice_id=inv.id, concept="despacho_aduanal", quantity=1, unit_amount=500), T, C) inv = service.get_invoice(db, inv.id, T, C) assert float(inv.subtotal) == 1500.0 assert float(inv.tax_amount) == 240.0 # 16% de 1500 assert float(inv.total) == 1740.0 assert float(inv.balance) == 1740.0 def test_payment_marks_paid(db): inv = service.create_invoice(db, InvoiceCreate(reference="F-002", tax_rate=Decimal("0")), T, C) service.create_item(db, InvoiceItemCreate(invoice_id=inv.id, concept="otros", quantity=1, unit_amount=1000), T, C) service.emit_invoice(db, inv.id, T, C) service.create_payment(db, PaymentCreate(invoice_id=inv.id, amount=Decimal("400"), method="transferencia"), T, C) inv = service.get_invoice(db, inv.id, T, C) assert float(inv.paid_amount) == 400.0 and float(inv.balance) == 600.0 assert inv.status == "emitida" service.create_payment(db, PaymentCreate(invoice_id=inv.id, amount=Decimal("600")), T, C) inv = service.get_invoice(db, inv.id, T, C) assert float(inv.balance) == 0.0 and inv.status == "pagada" and inv.paid_at is not None def test_generate_from_shipment_copies_quote_items(db): acc = accounts_service.create_account(db, AccountCreate(name="Cliente"), T, C) quote = quotes_service.create_quote(db, QuoteCreate(reference="COT-9", account_id=acc.id, currency="USD"), T, C) quotes_service.create_quote_item(db, QuoteItemCreate(quote_id=quote.id, concept="flete_internacional", quantity=1, unit_cost=1000, unit_sale=1500), T, C) quotes_service.accept_quote(db, quote.id, T, C) shipment = shipments_service.create_shipment_from_quote(db, quote.id, T, C) # El embarque debe cerrarse operativamente antes de facturar (R-F-01) shipments_service.close_shipment( db, shipment.id, ShipmentCloseInput(actual_cost_total=Decimal("1000"), cost_currency="USD"), T, C ) inv = service.generate_from_shipment(db, shipment.id, T, C) assert inv.shipment_id == shipment.id assert inv.account_id == acc.id assert inv.currency == "USD" assert float(inv.ops_cost_total) == 1000.0 # costos de operación arrastrados (R-F-02) items = service.get_items(db, inv.id, T, C) assert len(items) == 1 and float(items[0].unit_amount) == 1500.0 assert float(inv.subtotal) == 1500.0 # ----- Impuestos derivados por partida (para el CFDI) ----- # El CFDI exige el desglose por partida, pero la factura captura un % global. El traslado de # IVA se deriva de ese %; estas pruebas fijan que la derivación no invente ni borre nada. def _iva_de(db, item_id): from api.v1.modules.fin.invoices.models import InvoiceItemTax return db.query(InvoiceItemTax).filter( InvoiceItemTax.invoice_item_id == item_id, InvoiceItemTax.deleted_at.is_(None) ).all() def _obj_imp(db, code): from api.v1.modules.fin.catalogs.models import TaxObject return db.query(TaxObject).filter(TaxObject.code == code).first().id def test_iva_se_deriva_cuando_la_partida_es_objeto_de_impuesto(db): inv = service.create_invoice(db, InvoiceCreate(reference="F-IVA", tax_rate=Decimal("16")), T, C) item = service.create_item( db, InvoiceItemCreate(invoice_id=inv.id, concept="flete_internacional", quantity=1, unit_amount=1000, tax_object_id=_obj_imp(db, "02")), T, C, ) taxes = _iva_de(db, item.id) assert len(taxes) == 1 assert float(taxes[0].rate) == 0.16 assert float(taxes[0].amount) == 160.0 assert taxes[0].is_withholding is False def test_sin_objeto_de_impuesto_no_se_deriva_nada(db): """ObjetoImp 01 con nodo de impuestos es motivo de rechazo del SAT.""" inv = service.create_invoice(db, InvoiceCreate(reference="F-NOOBJ", tax_rate=Decimal("16")), T, C) item = service.create_item( db, InvoiceItemCreate(invoice_id=inv.id, concept="otros", quantity=1, unit_amount=1000, tax_object_id=_obj_imp(db, "01")), T, C, ) assert _iva_de(db, item.id) == [] def test_cambiar_el_porcentaje_recalcula_las_partidas(db): inv = service.create_invoice(db, InvoiceCreate(reference="F-REC", tax_rate=Decimal("16")), T, C) item = service.create_item( db, InvoiceItemCreate(invoice_id=inv.id, concept="otros", quantity=1, unit_amount=1000, tax_object_id=_obj_imp(db, "02")), T, C, ) service.update_invoice(db, inv.id, InvoiceUpdate(tax_rate=Decimal("8")), T, C) taxes = _iva_de(db, item.id) assert float(taxes[0].rate) == 0.08 assert float(taxes[0].amount) == 80.0 def test_cambiar_el_importe_recalcula_el_iva(db): inv = service.create_invoice(db, InvoiceCreate(reference="F-IMP", tax_rate=Decimal("16")), T, C) item = service.create_item( db, InvoiceItemCreate(invoice_id=inv.id, concept="otros", quantity=1, unit_amount=1000, tax_object_id=_obj_imp(db, "02")), T, C, ) service.update_item(db, item.id, InvoiceItemUpdate(unit_amount=Decimal("2000")), T, C) assert float(_iva_de(db, item.id)[0].amount) == 320.0 def test_quitar_el_objeto_de_impuesto_retira_el_traslado(db): inv = service.create_invoice(db, InvoiceCreate(reference="F-QUITA", tax_rate=Decimal("16")), T, C) item = service.create_item( db, InvoiceItemCreate(invoice_id=inv.id, concept="otros", quantity=1, unit_amount=1000, tax_object_id=_obj_imp(db, "02")), T, C, ) assert len(_iva_de(db, item.id)) == 1 service.update_item(db, item.id, InvoiceItemUpdate(tax_object_id=_obj_imp(db, "01")), T, C) assert _iva_de(db, item.id) == [] def test_la_derivacion_no_pisa_una_retencion_capturada(db): """Ajustar los impuestos a mano desactiva el automatismo para esa partida. Es la diferencia entre un valor por defecto útil y un automatismo que borra trabajo ajeno. """ from api.v1.modules.fin.catalogs.models import Tax from api.v1.modules.fin.invoices import taxes_service inv = service.create_invoice(db, InvoiceCreate(reference="F-RET", tax_rate=Decimal("16")), T, C) item = service.create_item( db, InvoiceItemCreate(invoice_id=inv.id, concept="otros", quantity=1, unit_amount=1000, tax_object_id=_obj_imp(db, "02")), T, C, ) isr = db.query(Tax).filter(Tax.code == "001").first() taxes_service.set_item_tax(db, item.id, isr.id, Decimal("0.10"), True, T, C) iva = db.query(Tax).filter(Tax.code == "002").first() # Cambiar el % ya no debe tocar ESTA partida: ni la retención capturada ni el IVA, que se # queda con la tasa que tenía cuando se intervino a mano. service.update_invoice(db, inv.id, InvoiceUpdate(tax_rate=Decimal("8")), T, C) taxes = {t.tax_id: t for t in _iva_de(db, item.id)} assert len(taxes) == 2, "se perdió un impuesto capturado a mano" assert float(taxes[isr.id].amount) == 100.0, "se pisó la retención" # Éste es el assert que distingue: sin el guard, el IVA habría bajado a 0.08 / 80.0. assert float(taxes[iva.id].rate) == 0.16, "el automatismo recalculó una partida intervenida" assert float(taxes[iva.id].amount) == 160.0