VAT reverse charge plugin for Saleor

Implements VAT reverse charge procedure.

This plugins applies a VAT reverse charge to a checkout, if checkout is performed by a EU-VAT registered business. In this scenario, VAT is not charged and calculated VAT amount is deducted from checkout and lines totals, in case taxes were included into prices.

VATIN validation

In order to prove that checkout is performed by a EU-VAT registered business, this plugin attempts to validate the VATIN and stores the result of validation into checkout metadata.

Currently, it does this via VIES. Another option is to implement VATIN validation via VATLayer API as a fallback, because this plugin already depends on Saleor's VATlayer plugin.

Note that this plugin does not perform tax calculations on its own, instead it relies on VAT calculations done by another plugin (currently VATLayer).

Read more at https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_en.htm#withintheeu

Custom template tags

This plugin is a Django app, it adds a few custom template tags to simplify VAT-related customisations of invoice templates.

Here are some of the tags this plugin provides:

• is_vat_applicable: boolean indicating that VAT applies to a given order, regardless of any per-product exemptions it might contain:

  {% is_vat_applicable order as vat_applies %}

• is_vatrc_applicable: boolean indicating that reverse charged VAT applies to a given order:

  {% is_vatrc_applicable order as vatrc_applies %}

• get_value_from_metadata: retrieves a value from metadata, useful for fetching VATIN of an order:

  {% get_value_from_metadata order 'vatrc.vatin_validated' as vatin %}