Enhancement/11 move vat rates

.github/workflows/tests.yml

@@ -0,0 +1,45 @@
+name: Run Tests
+
+on:
+  pull_request:
+    branches:
+      - master
+  pull_request_target:
+    branches:
+      - master
+  push:
+    branches:
+      - master
+
+permissions:
+  contents: read
+  pull-requests: read
+
+jobs:
+  test:
+    runs-on: ubuntu-latest
+    strategy:
+      matrix:
+        python-version: ['3.10']
+
+    steps:
+    - name: Checkout code
+      uses: actions/checkout@v4
+      with:
+        ref: ${{ github.event.pull_request.head.sha || github.sha }}
+
+    - name: Set up Python ${{ matrix.python-version }}
+      uses: actions/setup-python@v5
+      with:
+        python-version: ${{ matrix.python-version }}
+
+    - name: Install dependencies
+      run: |
+        python -m pip install --upgrade pip
+        pip install -e .
+        pip install pytest
+
+    - name: Run tests
+      run: |
+        python -m pytest tests/ -v
+

README.rst

@@ -67,3 +67,69 @@ Usage
 
 
 For more detailed documentation, see the `full pyvat documentation <http://pyvat.readthedocs.org/>`_.
+
+
+Running Tests
+-------------
+
+``pyvat`` uses `pytest <https://pytest.org/>`_ for testing. To run the test suite:
+
+**Install test dependencies:**
+
+.. code-block:: bash
+
+    $ pip install pytest
+
+**Run all tests:**
+
+.. code-block:: bash
+
+    $ python -m pytest tests/ -v
+
+**Run specific test files:**
+
+.. code-block:: bash
+
+    # Test new countries implementation
+    $ python -m pytest tests/test_new_countries.py -v
+
+    # Test VAT charge calculations
+    $ python -m pytest tests/test_sale_vat_charge.py -v
+
+    # Test VAT number validators
+    $ python -m pytest tests/test_validators.py -v
+
+**Run with coverage:**
+
+.. code-block:: bash
+
+    $ pip install pytest-cov
+    $ python -m pytest tests/ --cov=pyvat --cov-report=html
+
+**Test Results:**
+
+The test suite includes:
+
+* **VAT Rules Tests**: Verify correct VAT rates for all supported countries
+* **Registry Tests**: Test B2B exemption logic for different countries
+* **VAT Charge Tests**: Ensure proper VAT calculation for cross-border sales
+* **Validator Tests**: Check VAT number format validation
+
+*Note: Some validator tests that call external VIES API are currently skipped and will be refactored with mocks.*
+
+
+Supported Countries
+-------------------
+
+**EU Countries**: All EU member states with full VIES integration
+
+**Non-EU Countries**:
+
+* Egypt (EG) - 14% VAT, B2B exempt
+* Switzerland (CH) - 8.1% VAT, B2B not exempt
+* Canada (CA) - 0% VAT, B2B exempt
+* Norway (NO) - 25% VAT, B2B not exempt
+* Monaco (MC) - 20% VAT, B2B not exempt
+* French Overseas Departments (RE, GP, MQ) - 8.5% VAT, B2B not exempt
+
+

pyvat/__init__.py

@@ -4,7 +4,7 @@
 
 from .item_type import ItemType
 from .party import Party
-from .registries import ViesRegistry, HMRCRegistry, EgyptRegistry
+from .registries import ViesRegistry, HMRCRegistry, EgyptRegistry, SwitzerlandRegistry, CanadaRegistry, NorwayRegistry
 
 from .result import VatNumberCheckResult
 from .vat_charge import VatCharge, VatChargeAction
@@ -50,7 +50,6 @@
     "SE": re.compile(r"^\d{12}$"),
     "SI": re.compile(r"^\d{8}$"),
     "SK": re.compile(r"^\d{10}$"),
-    'EG': re.compile(r'^\d{9}$'),
 
 }
 """VAT number expressions.
@@ -75,6 +74,18 @@
 """Egypt Registry instance. 
 """
 
+SWITZERLAND_REGISTER = SwitzerlandRegistry()
+"""Switzerland Registry instance.
+"""
+
+CANADA_REGISTER = CanadaRegistry()
+"""Canada Registry instance.
+"""
+
+NORWAY_REGISTER = NorwayRegistry()
+"""Norway Registry instance.
+"""
+
 VAT_REGISTRIES = {
     "AT": VIES_REGISTRY,
     "BE": VIES_REGISTRY,
@@ -104,7 +115,14 @@
     "SE": VIES_REGISTRY,
     "SK": VIES_REGISTRY,
     "SI": VIES_REGISTRY,
+    "MC": VIES_REGISTRY,  # Monaco (French VAT zone)
+    "RE": VIES_REGISTRY,  # Réunion (French overseas department)
+    "GP": VIES_REGISTRY,  # Guadeloupe (French overseas department)
+    "MQ": VIES_REGISTRY,  # Martinique (French overseas department)
     "EG": EGYPT_REGISTER,
+    "CH": SWITZERLAND_REGISTER,
+    "CA": CANADA_REGISTER,
+    "NO": NORWAY_REGISTER,
 }
 """VAT registries.
 
@@ -213,12 +231,14 @@ def check_vat_number(vat_number, country_code=None, test=False):
             ],
         )
 
-    # Test the VAT number format.
-    format_result = is_vat_number_format_valid(vat_number, country_code)
-    if format_result is not True:
-        return VatNumberCheckResult(
-            format_result, ["> VAT number validation failed: %r" % (format_result)]
-        )
+    # Test the VAT number format (only if format pattern exists).
+    # Skip format validation for countries without VAT_NUMBER_EXPRESSIONS.
+    if country_code in VAT_NUMBER_EXPRESSIONS:
+        format_result = is_vat_number_format_valid(vat_number, country_code)
+        if format_result is not True:
+            return VatNumberCheckResult(
+                format_result, ["> VAT number validation failed: %r" % (format_result)]
+            )
 
     # Attempt to check the VAT number against a registry.
     if country_code not in VAT_REGISTRIES:

pyvat/countries.py

@@ -27,7 +27,10 @@
     'SE',  # Sweden.
     'SI',  # Slovenia.
     'SK',  # Slovakia.
-    'EG',  # Egypt.
+    'MC',  # Monaco (treated as EU with French VAT rules).
+    'RE',  # Réunion (French Overseas Department).
+    'GP',  # Guadeloupe (French Overseas Department).
+    'MQ',  # Martinique (French Overseas Department).
 ])
 """EU country codes.
 

pyvat/registries.py

@@ -28,14 +28,49 @@ def check_vat_number(self, vat_number, country_code, test):
 
 class EgyptRegistry(Registry):
     """
-    Egyptian registry refusing all VAT numbers.
+    Egyptian registry accepting all VAT numbers for B2B exemption.
+    """
+
+    def check_vat_number(self, vat_number, country_code, test):
+        result = VatNumberCheckResult()
+        result.is_valid = True
+        return result
+
+
+class SwitzerlandRegistry(Registry):
+    """
+    Switzerland registry refusing all VAT numbers (B2B will not be exempt).
     """
 
     def check_vat_number(self, vat_number, country_code, test):
         result = VatNumberCheckResult()
         result.is_valid = False
         return result
 
+
+class CanadaRegistry(Registry):
+    """
+    Canadian registry accepting all VAT numbers for B2B exemption.
+    """
+
+    def check_vat_number(self, vat_number, country_code, test):
+        result = VatNumberCheckResult()
+        result.is_valid = True
+        return result
+
+
+class NorwayRegistry(Registry):
+    """
+    Norwegian registry refusing all VAT numbers (B2B will not be exempt).
+    """
+
+    def check_vat_number(self, vat_number, country_code, test):
+        result = VatNumberCheckResult()
+        result.is_valid = False
+        return result
+
+
+
 class ViesRegistry(Registry):
     """VIES registry.
 
@@ -328,4 +363,4 @@ def _authentication_headers(self):
         }
 
 
-__all__ = ('Registry', 'ViesRegistry', 'HMRCRegistry', 'EgyptRegistry', )
+__all__ = ('Registry', 'ViesRegistry', 'HMRCRegistry', 'EgyptRegistry', 'SwitzerlandRegistry', 'CanadaRegistry', 'NorwayRegistry')

pyvat/vat_rules.py

@@ -96,12 +96,28 @@ def get_sale_to_country_vat_charge(self,
                 'non-business sellers are currently not supported'
             )
 
+        # French territories (MC, RE, GP, MQ) are treated as part of France for VAT purposes
+        french_territories = {'FR', 'MC', 'RE', 'GP', 'MQ'}
+        seller_in_french_zone = seller.country_code in french_territories
+        buyer_in_french_zone = buyer.country_code in french_territories
+
         # If the seller resides in the same country as the buyer, we charge
-        # VAT regardless of whether the buyer is a business or not. Similarly,
-        # if the buyer is a consumer, we must charge VAT in the buyer's country
-        # of residence.
-        if seller.country_code == buyer.country_code or \
-                (not buyer.is_business and date >= JANUARY_1_2015):
+        # VAT regardless of whether the buyer is a business or not.
+        if seller.country_code == buyer.country_code:
+            return VatCharge(VatChargeAction.charge,
+                             buyer.country_code,
+                             self.get_vat_rate(item_type, postal_code))
+
+        # French VAT zone: seller in France/territories selling to buyer in France/territories
+        # For B2B or consumers after 2015-01-01, charge buyer's country VAT
+        if seller_in_french_zone and buyer_in_french_zone:
+            if buyer.is_business or date >= JANUARY_1_2015:
+                return VatCharge(VatChargeAction.charge,
+                                 buyer.country_code,
+                                 self.get_vat_rate(item_type, postal_code))
+
+        # Consumers in other EU countries after 2015-01-01 are charged in their country
+        if not buyer.is_business and date >= JANUARY_1_2015:
             return VatCharge(VatChargeAction.charge,
                              buyer.country_code,
                              self.get_vat_rate(item_type, postal_code))
@@ -366,22 +382,86 @@ def get_vat_rate(self, item_type, postal_code=None):
             return Decimal(7)
         return Decimal(19)
 
-class EgVatRules():
-    """VAT rules for Egypt.
+
+
+class NonEuVatRules(object):
+    """Base class for non-EU countries VAT rules.
+
+    Provides default implementation for countries that charge VAT
+    both when selling TO and FROM the country.
     """
 
+    def __init__(self, vat_rate):
+        """Initialize with a constant VAT rate.
+
+        :param vat_rate: The VAT rate percentage for the country.
+        :type vat_rate: int, float, or Decimal
+        """
+        self.vat_rate = ensure_decimal(vat_rate)
+
     def get_sale_to_country_vat_charge(self,
                                        date,
                                        item_type,
                                        buyer,
                                        seller,
                                        postal_code=None):
+        """Get VAT charge when selling TO this country."""
+        return VatCharge(VatChargeAction.charge,
+                         buyer.country_code,
+                         self.get_vat_rate(item_type, postal_code))
+
+    def get_sale_from_country_vat_charge(self,
+                                        date,
+                                        item_type,
+                                        buyer,
+                                        seller,
+                                        postal_code=None):
+        """Get VAT charge when selling FROM this country."""
         return VatCharge(VatChargeAction.charge,
                          buyer.country_code,
-                         self.get_vat_rate(item_type))
+                         self.get_vat_rate(item_type, postal_code))
+
+    def get_vat_rate(self, item_type, postal_code=None):
+        """Get the VAT rate for an item type.
+
+        :param item_type: Item type.
+        :type item_type: ItemType
+        :param postal_code: Postal code (for region-specific rates).
+        :type postal_code: str
+        :returns: VAT rate in percent.
+        :rtype: Decimal
+        """
+        return self.vat_rate
+
+
+class EgVatRules(NonEuVatRules):
+    """VAT rules for Egypt."""
+
+    def __init__(self):
+        super(EgVatRules, self).__init__(14)
+
+
+class ChVatRules(NonEuVatRules):
+    """VAT rules for Switzerland."""
+
+    def __init__(self):
+        super(ChVatRules, self).__init__(Decimal('8.1'))
+
+
+class CaVatRules(NonEuVatRules):
+    """VAT rules for Canada."""
+
+    def __init__(self):
+        super(CaVatRules, self).__init__(0)
+
+
+class NoVatRules(NonEuVatRules):
+    """VAT rules for Norway."""
+
+    def __init__(self):
+        super(NoVatRules, self).__init__(25)
+
 
-    def get_vat_rate(self, item_type):
-        return Decimal(14)
 
 # VAT rates updated July 1st 2025
 VAT_RULES = {
@@ -415,6 +495,13 @@ def get_vat_rate(self, item_type):
     'SK': ConstantEuVatRateRules(23),
     'SI': ConstantEuVatRateRules(22),
     'EG': EgVatRules(),
+    'CH': ChVatRules(),
+    'CA': CaVatRules(),
+    'NO': NoVatRules(),
+    'MC': ConstantEuVatRateRules(20),  # Monaco (French VAT zone)
+    'RE': ConstantEuVatRateRules(Decimal('8.5')),  # Réunion (French overseas department)
+    'GP': ConstantEuVatRateRules(Decimal('8.5')),  # Guadeloupe (French overseas department)
+    'MQ': ConstantEuVatRateRules(Decimal('8.5')),  # Martinique (French overseas department)
 }
 
 """VAT rules by country.