feat: add intra-community invoice support

README.md

@@ -113,6 +113,26 @@ Most invoices use standard VAT rates (S) or zero-rated VAT (Z, automatically det
 
 For item-specific tax treatment, map codes to **Item**, **Item Tax Template** or **Account** instead of **Tax Category**.
 
+### Intra-Community (IC) Invoices
+
+For sales to businesses in other EU countries with 0% VAT (intra-community supply):
+
+1. **Setup**: Create a **Tax Category** (e.g., "Intra-Community") and map it to code "K" in **Common Code**.
+
+2. **Automatic Handling**: When any invoice line uses category "K", the app automatically:
+   - Adds `TaxExemptionReasonCode` with value `VATEX-EU-IC`
+   - Adds `TaxExemptionReason` with text "Intra-community supply"
+   - Adds `Delivery` element with:
+     - `ActualDeliveryDate` (uses delivery date or posting date)
+     - Delivery country code (from shipping address or customer address)
+
+3. **PEPPOL Rules Satisfied**:
+   - **BR-IC-10**: Exemption reason code/text for IC supply
+   - **BR-IC-11**: Actual delivery date is required
+   - **BR-IC-12**: Delivery country code is required
+
+**Example**: A Dutch company sells goods to a German company. Set the Tax Category to "Intra-Community" (mapped to "K"). The e-document will include 0% VAT with IC exemption reason and delivery details proving goods were delivered to Germany.
+
 ## How to Guide
 
 ### Master Data Configuration

edocument/edocument/profiles/peppol/__init__.py

@@ -63,6 +63,27 @@
 	},
 }
 
+# VATEX Exemption Reason Codes
+# Used for TaxExemptionReasonCode element in TaxCategory
+# Reference: https://ec.europa.eu/digital-building-blocks/wikis/display/DIGITAL/Code+lists
+VATEX_CODES = {
+	"K": "VATEX-EU-IC",  # Intra-community supply
+	"AE": "VATEX-EU-AE",  # Reverse charge
+	"O": "VATEX-EU-O",  # Not subject to VAT
+	"E": "VATEX-EU-132",  # Exempt from VAT (generic exemption)
+	"G": "VATEX-EU-G",  # Export outside the EU
+}
+
+# VATEX Exemption Reason Texts
+# Used for TaxExemptionReason element in TaxCategory
+VATEX_REASON_TEXTS = {
+	"K": "Intra-community supply",
+	"AE": "Reverse charge",
+	"O": "Not subject to VAT",
+	"E": "Exempt from VAT",
+	"G": "Export outside the EU",
+}
+
 # Global code retrievers for PEPPOL standardized codes (shared across generator and import)
 from edocument.edocument.common_codes import CommonCodeRetriever
 

edocument/edocument/profiles/peppol/generator.py

@@ -19,6 +19,8 @@
 	PEPPOL_CUSTOMIZATION_ID,
 	PEPPOL_PROFILE_ID,
 	UBL_NAMESPACES,
+	VATEX_CODES,
+	VATEX_REASON_TEXTS,
 	duty_tax_fee_category_codes,
 	payment_means_codes,
 	uom_codes,
@@ -86,6 +88,19 @@ def _has_out_of_scope_items(self) -> bool:
 				return True
 		return False
 
+	def _is_intra_community_invoice(self) -> bool:
+		"""Check if the invoice is an intra-community supply.
+
+		An invoice is intra-community if any item has VAT category K.
+
+		Returns:
+		    bool: True if this is an intra-community invoice
+		"""
+		for item in self.invoice.items:
+			if self.get_vat_category_code(self.invoice, item=item) == "K":
+				return True
+		return False
+
 	def create_einvoice(self):
 		# Create the PEPPOL XML document
 		try:
@@ -97,6 +112,7 @@ def create_einvoice(self):
 			self._set_header()
 			self._set_seller()
 			self._set_buyer()
+			self._add_delivery()
 			self._add_payment_means()
 			self._add_allowances_charges()
 			self._add_tax_totals()
@@ -351,6 +367,48 @@ def _set_buyer(self):
 			contact_email = ET.SubElement(contact, f"{{{self.namespaces['cbc']}}}ElectronicMail")
 			contact_email.text = self.invoice.contact_email
 
+	def _add_delivery(self):
+		"""Add Delivery element for intra-community and cross-border invoices.
+
+		Required by:
+		- BR-IC-11: Intra-community supply must have ActualDeliveryDate or InvoicePeriod
+		- BR-IC-12: Intra-community supply must have Delivery country code
+
+		For IC invoices, adds:
+		- ActualDeliveryDate (BT-72): Uses posting_date or delivery_date from invoice
+		- DeliveryLocation/Address/Country (BT-80): Country where goods were delivered
+		"""
+		if not hasattr(self, "root") or self.root is None:
+			return
+
+		# Check if this is an intra-community invoice or has shipping address
+		is_ic = self._is_intra_community_invoice()
+
+		# Only add Delivery for IC invoices or when shipping address is present
+		if not is_ic and not self.shipping_address:
+			return
+
+		delivery = ET.SubElement(self.root, f"{{{self.namespaces['cac']}}}Delivery")
+
+		# ActualDeliveryDate (BT-72) - Required for IC invoices (BR-IC-11)
+		# Use delivery_date if available, otherwise posting_date
+		delivery_date = getattr(self.invoice, "delivery_date", None) or self.invoice.posting_date
+		if delivery_date:
+			actual_delivery_date = ET.SubElement(delivery, f"{{{self.namespaces['cbc']}}}ActualDeliveryDate")
+			actual_delivery_date.text = self.format_date(delivery_date)
+
+		# DeliveryLocation with Country (BT-80) - Required for IC invoices (BR-IC-12)
+		# Use shipping address if available, otherwise buyer address
+		delivery_address = self.shipping_address or self.buyer_address
+		if delivery_address and delivery_address.country:
+			delivery_location = ET.SubElement(delivery, f"{{{self.namespaces['cac']}}}DeliveryLocation")
+			address = ET.SubElement(delivery_location, f"{{{self.namespaces['cac']}}}Address")
+			country = ET.SubElement(address, f"{{{self.namespaces['cac']}}}Country")
+			country_code_elem = ET.SubElement(country, f"{{{self.namespaces['cbc']}}}IdentificationCode")
+			country_code_elem.text = (
+				frappe.db.get_value("Country", delivery_address.country, "code") or "DE"
+			).upper()
+
 	def _add_line_items(self):
 		# Add invoice line items
 		if not hasattr(self, "root") or self.root is None:
@@ -469,6 +527,15 @@ def _add_tax_totals(self):
 				tax_percent.text = str(flt(rate or 0, 2))
 
 			if category_code in ["E", "AE", "G", "O", "K"]:
+				# Add TaxExemptionReasonCode (VATEX code)
+				exemption_code = self._get_exemption_reason_code(category_code)
+				if exemption_code:
+					exemption_reason_code = ET.SubElement(
+						tax_category, f"{{{self.namespaces['cbc']}}}TaxExemptionReasonCode"
+					)
+					exemption_reason_code.text = exemption_code
+
+				# Add TaxExemptionReason (text description)
 				exemption_text = self._get_exemption_reason_text(category_code)
 				if exemption_text:
 					exemption_reason = ET.SubElement(
@@ -956,20 +1023,20 @@ def get_vat_category_code(self, invoice, item=None, tax=None) -> str:
 		# Default to S (standard) for everything else
 		return duty_tax_fee_category_codes.default_code or "S"
 
+	def _get_exemption_reason_code(self, category_code: str) -> str:
+		"""Get VATEX exemption reason code for PEPPOL validation.
+
+		Returns the standardized VATEX code for non-standard VAT categories.
+		"""
+		return VATEX_CODES.get(category_code, "")
+
 	def _get_exemption_reason_text(self, category_code: str) -> str:
 		"""Get exemption reason text for PEPPOL validation.
 
 		Categories E, AE, G, O, K require either TaxExemptionReasonCode or TaxExemptionReason
 		per PEPPOL BIS business rules (BR-E-10, BR-AE-10, BR-G-10, BR-O-10, BR-IC-10).
 		"""
-		texts = {
-			"E": "Exempt from VAT",
-			"AE": "Reverse charge",
-			"G": "Export outside the EU",
-			"O": "Not subject to VAT",
-			"K": "Intra-community supply",
-		}
-		return texts.get(category_code, "")
+		return VATEX_REASON_TEXTS.get(category_code, "")
 
 	def get_xml_bytes(self) -> bytes:
 		# Return the XML as bytes