crewli/api/tests/Feature/Artist/BumaVatCalculationTest.php

<?php

declare(strict_types=1);

namespace Tests\Feature\Artist;

use App\Enums\Artist\BumaHandledBy;
use App\Http\Resources\Api\V1\Artist\ArtistEngagementResource;
use App\Models\Artist;
use App\Models\ArtistEngagement;
use App\Models\Event;
use App\Models\Organisation;
use Database\Seeders\RoleSeeder;
use Illuminate\Foundation\Testing\RefreshDatabase;
use Illuminate\Http\Request;
use Tests\TestCase;

/**
 * RFC v0.2 D26 — Buma + VAT computation.
 */
final class BumaVatCalculationTest extends TestCase
{
    use RefreshDatabase;

    private Organisation $org;

    private Event $event;

    private Artist $artist;

    protected function setUp(): void
    {
        parent::setUp();
        $this->seed(RoleSeeder::class);

        $this->org = Organisation::factory()->create();
        $this->event = Event::factory()->create(['organisation_id' => $this->org->id]);
        $this->artist = Artist::factory()->create(['organisation_id' => $this->org->id]);
    }

    private function compute(array $attrs): array
    {
        $eng = ArtistEngagement::factory()->create(array_merge([
            'artist_id' => $this->artist->id,
            'event_id' => $this->event->id,
        ], $attrs));

        $req = Request::create('/');
        $payload = (new ArtistEngagementResource($eng))->toArray($req);

        return $payload['computed'];
    }

    public function test_organisation_handles_buma_includes_buma_in_vat_grondslag(): void
    {
        $c = $this->compute([
            'fee_amount' => 1000.00,
            'buma_applicable' => true,
            'buma_percentage' => 7.00,
            'buma_handled_by' => BumaHandledBy::Organisation,
            'vat_applicable' => true,
            'vat_percentage' => 21.00,
            'deal_breakdown' => [],
        ]);

        $this->assertSame(70.0, $c['buma_amount']);
        $this->assertSame(1070.0, $c['vat_grondslag']);
        $this->assertSame(224.7, $c['vat_amount']);
        $this->assertSame(1294.7, $c['total_cost']);
    }

    public function test_booking_agency_handles_buma_excludes_from_vat_grondslag(): void
    {
        $c = $this->compute([
            'fee_amount' => 1000.00,
            'buma_applicable' => true,
            'buma_percentage' => 7.00,
            'buma_handled_by' => BumaHandledBy::BookingAgency,
            'vat_applicable' => true,
            'vat_percentage' => 21.00,
            'deal_breakdown' => [],
        ]);

        $this->assertSame(0.0, $c['buma_amount']);
        $this->assertSame(1000.0, $c['vat_grondslag']);
        $this->assertSame(210.0, $c['vat_amount']);
        $this->assertSame(1210.0, $c['total_cost']);
    }

    public function test_not_applicable_buma_yields_zero_buma(): void
    {
        $c = $this->compute([
            'fee_amount' => 1000.00,
            'buma_applicable' => false,
            'buma_percentage' => 7.00,
            'buma_handled_by' => BumaHandledBy::NotApplicable,
            'vat_applicable' => true,
            'vat_percentage' => 21.00,
            'deal_breakdown' => [],
        ]);

        $this->assertSame(0.0, $c['buma_amount']);
        $this->assertSame(1000.0, $c['vat_grondslag']);
    }

    public function test_vat_disabled_yields_zero_vat(): void
    {
        $c = $this->compute([
            'fee_amount' => 1000.00,
            'buma_applicable' => true,
            'buma_percentage' => 7.00,
            'buma_handled_by' => BumaHandledBy::Organisation,
            'vat_applicable' => false,
            'vat_percentage' => 21.00,
            'deal_breakdown' => [],
        ]);

        $this->assertSame(70.0, $c['buma_amount']);
        $this->assertSame(0.0, $c['vat_amount']);
    }

    public function test_breakdown_summed_into_total_cost(): void
    {
        $c = $this->compute([
            'fee_amount' => 500.00,
            'buma_applicable' => false,
            'buma_handled_by' => BumaHandledBy::NotApplicable,
            'vat_applicable' => false,
            'deal_breakdown' => [
                ['label' => 'Hospitality', 'amount' => 50.00],
                ['label' => 'Hotel', 'amount' => 120.00],
            ],
        ]);

        $this->assertSame(170.0, $c['breakdown_total']);
        $this->assertSame(670.0, $c['total_cost']);
    }

    public function test_zero_fee_yields_zero_components(): void
    {
        $c = $this->compute([
            'fee_amount' => 0,
            'buma_applicable' => true,
            'buma_percentage' => 7.00,
            'buma_handled_by' => BumaHandledBy::Organisation,
            'vat_applicable' => true,
            'vat_percentage' => 21.00,
            'deal_breakdown' => [],
        ]);

        $this->assertSame(0.0, $c['buma_amount']);
        $this->assertSame(0.0, $c['vat_amount']);
        $this->assertSame(0.0, $c['total_cost']);
    }
}