bitwarden/server
1
0
Fork 0
mirror of https://github.com/bitwarden/server synced 2026-01-06 18:43:36 +00:00
Code Issues Releases Wiki Activity

[PM-21092] Set tax exemption to reverse charge for non-US business-use customers (#5812)

Browse Source 
* Set automatic tax to enabled and tax exempt to reverse where applicable when ff is on

* Fix and add tests

* Run dotnet format

* Run dotnet format

* PM-21745: Resolve defect

* PM-21770: Resolve defect

* Run dotnet format'
This commit is contained in:
Alex Morask
2025-05-19 14:53:48 -04:00
committed by GitHub
parent a07cce26f3
commit 7b3e2a80f4
21 changed files with 846 additions and 601 deletions
Download Patch File Download Diff File Expand all files Collapse all files

91
src/Core/Billing/Services/Implementations/OrganizationBillingService.cs
View File

@@ -1,11 +1,11 @@
using Bit.Core.AdminConsole.Entities;
using Bit.Core.Billing.Caches;
using Bit.Core.Billing.Constants;
using Bit.Core.Billing.Enums;
using Bit.Core.Billing.Extensions;
using Bit.Core.Billing.Models;
using Bit.Core.Billing.Models.Sales;
using Bit.Core.Billing.Pricing;
using Bit.Core.Billing.Services.Contracts;
using Bit.Core.Billing.Tax.Models;
using Bit.Core.Billing.Tax.Services;
using Bit.Core.Enums;
@@ -35,16 +35,15 @@ public class OrganizationBillingService(
ISetupIntentCache setupIntentCache,
IStripeAdapter stripeAdapter,
ISubscriberService subscriberService,
ITaxService taxService,
IAutomaticTaxFactory automaticTaxFactory) : IOrganizationBillingService
ITaxService taxService) : IOrganizationBillingService
{
public async Task Finalize(OrganizationSale sale)
{
var (organization, customerSetup, subscriptionSetup) = sale;
var customer = string.IsNullOrEmpty(organization.GatewayCustomerId) && customerSetup != null
? await CreateCustomerAsync(organization, customerSetup)
: await subscriberService.GetCustomerOrThrow(organization, new CustomerGetOptions { Expand = ["tax", "tax_ids"] });
? await CreateCustomerAsync(organization, customerSetup, subscriptionSetup.PlanType)
: await GetCustomerWhileEnsuringCorrectTaxExemptionAsync(organization, subscriptionSetup);
var subscription = await CreateSubscriptionAsync(organization.Id, customer, subscriptionSetup);
@@ -121,7 +120,8 @@ public class OrganizationBillingService(
subscription.CurrentPeriodEnd);
}
public async Task UpdatePaymentMethod(
public async Task
UpdatePaymentMethod(
Organization organization,
TokenizedPaymentSource tokenizedPaymentSource,
TaxInformation taxInformation)
@@ -151,8 +151,11 @@ public class OrganizationBillingService(
private async Task<Customer> CreateCustomerAsync(
Organization organization,
CustomerSetup customerSetup)
CustomerSetup customerSetup,
PlanType? updatedPlanType = null)
{
var planType = updatedPlanType ?? organization.PlanType;
var displayName = organization.DisplayName();
var customerCreateOptions = new CustomerCreateOptions
@@ -212,13 +215,24 @@ public class OrganizationBillingService(
City = customerSetup.TaxInformation.City,
PostalCode = customerSetup.TaxInformation.PostalCode,
State = customerSetup.TaxInformation.State,
Country = customerSetup.TaxInformation.Country,
Country = customerSetup.TaxInformation.Country
};
customerCreateOptions.Tax = new CustomerTaxOptions
{
ValidateLocation = StripeConstants.ValidateTaxLocationTiming.Immediately
};
var setNonUSBusinessUseToReverseCharge =
featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
if (setNonUSBusinessUseToReverseCharge &&
planType.GetProductTier() is not ProductTierType.Free and not ProductTierType.Families &&
customerSetup.TaxInformation.Country != "US")
{
customerCreateOptions.TaxExempt = StripeConstants.TaxExempt.Reverse;
}
if (!string.IsNullOrEmpty(customerSetup.TaxInformation.TaxId))
{
var taxIdType = taxService.GetStripeTaxCode(customerSetup.TaxInformation.Country,
@@ -399,21 +413,68 @@ public class OrganizationBillingService(
TrialPeriodDays = subscriptionSetup.SkipTrial ? 0 : plan.TrialPeriodDays
};
if (featureService.IsEnabled(FeatureFlagKeys.PM19147_AutomaticTaxImprovements))
var setNonUSBusinessUseToReverseCharge =
featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
if (setNonUSBusinessUseToReverseCharge)
{
var automaticTaxParameters = new AutomaticTaxFactoryParameters(subscriptionSetup.PlanType);
var automaticTaxStrategy = await automaticTaxFactory.CreateAsync(automaticTaxParameters);
automaticTaxStrategy.SetCreateOptions(subscriptionCreateOptions, customer);
subscriptionCreateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true };
}
else
else if (customer.HasRecognizedTaxLocation())
{
subscriptionCreateOptions.AutomaticTax ??= new SubscriptionAutomaticTaxOptions();
subscriptionCreateOptions.AutomaticTax.Enabled = customer.HasBillingLocation();
subscriptionCreateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions
{
Enabled =
subscriptionSetup.PlanType.GetProductTier() == ProductTierType.Families ||
customer.Address.Country == "US" ||
customer.TaxIds.Any()
};
}
return await stripeAdapter.SubscriptionCreateAsync(subscriptionCreateOptions);
}
private async Task<Customer> GetCustomerWhileEnsuringCorrectTaxExemptionAsync(
Organization organization,
SubscriptionSetup subscriptionSetup)
{
var customer = await subscriberService.GetCustomerOrThrow(organization,
new CustomerGetOptions { Expand = ["tax", "tax_ids"] });
var setNonUSBusinessUseToReverseCharge = featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
if (!setNonUSBusinessUseToReverseCharge || subscriptionSetup.PlanType.GetProductTier() is
not (ProductTierType.Teams or
ProductTierType.TeamsStarter or
ProductTierType.Enterprise))
{
return customer;
}
List<string> expansions = ["tax", "tax_ids"];
customer = customer switch
{
{ Address.Country: not "US", TaxExempt: not StripeConstants.TaxExempt.Reverse } => await
stripeAdapter.CustomerUpdateAsync(customer.Id,
new CustomerUpdateOptions
{
Expand = expansions,
TaxExempt = StripeConstants.TaxExempt.Reverse
}),
{ Address.Country: "US", TaxExempt: StripeConstants.TaxExempt.Reverse } => await
stripeAdapter.CustomerUpdateAsync(customer.Id,
new CustomerUpdateOptions
{
Expand = expansions,
TaxExempt = StripeConstants.TaxExempt.None
}),
_ => customer
};
return customer;
}
private async Task<bool> IsEligibleForSelfHostAsync(
Organization organization)
{

29
src/Core/Billing/Services/Implementations/PremiumUserBillingService.cs
View File

@@ -3,8 +3,6 @@ using Bit.Core.Billing.Constants;
using Bit.Core.Billing.Models;
using Bit.Core.Billing.Models.Sales;
using Bit.Core.Billing.Tax.Models;
using Bit.Core.Billing.Tax.Services;
using Bit.Core.Billing.Tax.Services.Implementations;
using Bit.Core.Entities;
using Bit.Core.Enums;
using Bit.Core.Exceptions;
@@ -12,7 +10,6 @@ using Bit.Core.Repositories;
using Bit.Core.Services;
using Bit.Core.Settings;
using Braintree;
using Microsoft.Extensions.DependencyInjection;
using Microsoft.Extensions.Logging;
using Stripe;
using Customer = Stripe.Customer;
@@ -24,20 +21,18 @@ using static Utilities;
public class PremiumUserBillingService(
IBraintreeGateway braintreeGateway,
IFeatureService featureService,
IGlobalSettings globalSettings,
ILogger<PremiumUserBillingService> logger,
ISetupIntentCache setupIntentCache,
IStripeAdapter stripeAdapter,
ISubscriberService subscriberService,
IUserRepository userRepository,
[FromKeyedServices(AutomaticTaxFactory.PersonalUse)] IAutomaticTaxStrategy automaticTaxStrategy) : IPremiumUserBillingService
IUserRepository userRepository) : IPremiumUserBillingService
{
public async Task Credit(User user, decimal amount)
{
var customer = await subscriberService.GetCustomer(user);
// Negative credit represents a balance and all Stripe denomination is in cents.
// Negative credit represents a balance, and all Stripe denomination is in cents.
var credit = (long)(amount * -100);
if (customer == null)
@@ -184,7 +179,7 @@ public class PremiumUserBillingService(
City = customerSetup.TaxInformation.City,
PostalCode = customerSetup.TaxInformation.PostalCode,
State = customerSetup.TaxInformation.State,
Country = customerSetup.TaxInformation.Country,
Country = customerSetup.TaxInformation.Country
},
Description = user.Name,
Email = user.Email,
@@ -324,6 +319,10 @@ public class PremiumUserBillingService(
var subscriptionCreateOptions = new SubscriptionCreateOptions
{
AutomaticTax = new SubscriptionAutomaticTaxOptions
{
Enabled = true
},
CollectionMethod = StripeConstants.CollectionMethod.ChargeAutomatically,
Customer = customer.Id,
Items = subscriptionItemOptionsList,
@@ -337,18 +336,6 @@ public class PremiumUserBillingService(
OffSession = true
};
if (featureService.IsEnabled(FeatureFlagKeys.PM19147_AutomaticTaxImprovements))
{
automaticTaxStrategy.SetCreateOptions(subscriptionCreateOptions, customer);
}
else
{
subscriptionCreateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions
{
Enabled = customer.Tax?.AutomaticTax == StripeConstants.AutomaticTaxStatus.Supported,
};
}
var subscription = await stripeAdapter.SubscriptionCreateAsync(subscriptionCreateOptions);
if (usingPayPal)
@@ -380,7 +367,7 @@ public class PremiumUserBillingService(
City = taxInformation.City,
PostalCode = taxInformation.PostalCode,
State = taxInformation.State,
Country = taxInformation.Country,
Country = taxInformation.Country
},
Expand = ["tax"],
Tax = new CustomerTaxOptions

100
src/Core/Billing/Services/Implementations/SubscriberService.cs
View File

@@ -1,7 +1,10 @@
using Bit.Core.Billing.Caches;
using Bit.Core.AdminConsole.Entities;
using Bit.Core.AdminConsole.Entities.Provider;
using Bit.Core.Billing.Caches;
using Bit.Core.Billing.Constants;
using Bit.Core.Billing.Enums;
using Bit.Core.Billing.Extensions;
using Bit.Core.Billing.Models;
using Bit.Core.Billing.Services.Contracts;
using Bit.Core.Billing.Tax.Models;
using Bit.Core.Billing.Tax.Services;
using Bit.Core.Entities;
@@ -28,8 +31,7 @@ public class SubscriberService(
ILogger<SubscriberService> logger,
ISetupIntentCache setupIntentCache,
IStripeAdapter stripeAdapter,
ITaxService taxService,
IAutomaticTaxFactory automaticTaxFactory) : ISubscriberService
ITaxService taxService) : ISubscriberService
{
public async Task CancelSubscription(
ISubscriber subscriber,
@@ -128,7 +130,7 @@ public class SubscriberService(
[subscriber.BraintreeCloudRegionField()] = globalSettings.BaseServiceUri.CloudRegion
},
Email = subscriber.BillingEmailAddress(),
PaymentMethodNonce = paymentMethodNonce,
PaymentMethodNonce = paymentMethodNonce
});
if (customerResult.IsSuccess())
@@ -482,7 +484,7 @@ public class SubscriberService(
var matchingSetupIntent = setupIntentsForUpdatedPaymentMethod.First();
// Find the customer's existing setup intents that should be cancelled.
// Find the customer's existing setup intents that should be canceled.
var existingSetupIntentsForCustomer = (await getExistingSetupIntentsForCustomer)
.Where(si =>
si.Status is "requires_payment_method" or "requires_confirmation" or "requires_action");
@@ -519,7 +521,7 @@ public class SubscriberService(
await stripeAdapter.PaymentMethodAttachAsync(token,
new PaymentMethodAttachOptions { Customer = subscriber.GatewayCustomerId });
// Find the customer's existing setup intents that should be cancelled.
// Find the customer's existing setup intents that should be canceled.
var existingSetupIntentsForCustomer = (await getExistingSetupIntentsForCustomer)
.Where(si =>
si.Status is "requires_payment_method" or "requires_confirmation" or "requires_action");
@@ -637,7 +639,8 @@ public class SubscriberService(
logger.LogWarning("Could not infer tax ID type in country '{Country}' with tax ID '{TaxID}'.",
taxInformation.Country,
taxInformation.TaxId);
throw new Exceptions.BadRequestException("billingTaxIdTypeInferenceError");
throw new BadRequestException("billingTaxIdTypeInferenceError");
}
}
@@ -654,53 +657,84 @@ public class SubscriberService(
logger.LogWarning("Invalid tax ID '{TaxID}' for country '{Country}'.",
taxInformation.TaxId,
taxInformation.Country);
throw new Exceptions.BadRequestException("billingInvalidTaxIdError");
throw new BadRequestException("billingInvalidTaxIdError");
default:
logger.LogError(e,
"Error creating tax ID '{TaxId}' in country '{Country}' for customer '{CustomerID}'.",
taxInformation.TaxId,
taxInformation.Country,
customer.Id);
throw new Exceptions.BadRequestException("billingTaxIdCreationError");
throw new BadRequestException("billingTaxIdCreationError");
}
}
}
if (featureService.IsEnabled(FeatureFlagKeys.PM19147_AutomaticTaxImprovements))
var subscription =
customer.Subscriptions.First(subscription => subscription.Id == subscriber.GatewaySubscriptionId);
var isBusinessUseSubscriber = subscriber switch
{
if (!string.IsNullOrEmpty(subscriber.GatewaySubscriptionId))
Organization organization => organization.PlanType.GetProductTier() is not ProductTierType.Free and not ProductTierType.Families,
Provider => true,
_ => false
};
var setNonUSBusinessUseToReverseCharge =
featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
if (setNonUSBusinessUseToReverseCharge && isBusinessUseSubscriber)
{
switch (customer)
{
var subscriptionGetOptions = new SubscriptionGetOptions
case
{
Expand = ["customer.tax", "customer.tax_ids"]
};
var subscription = await stripeAdapter.SubscriptionGetAsync(subscriber.GatewaySubscriptionId, subscriptionGetOptions);
var automaticTaxParameters = new AutomaticTaxFactoryParameters(subscriber, subscription.Items.Select(x => x.Price.Id));
var automaticTaxStrategy = await automaticTaxFactory.CreateAsync(automaticTaxParameters);
var automaticTaxOptions = automaticTaxStrategy.GetUpdateOptions(subscription);
if (automaticTaxOptions?.AutomaticTax?.Enabled != null)
Address.Country: not "US",
TaxExempt: not StripeConstants.TaxExempt.Reverse
}:
await stripeAdapter.CustomerUpdateAsync(customer.Id,
new CustomerUpdateOptions { TaxExempt = StripeConstants.TaxExempt.Reverse });
break;
case
{
await stripeAdapter.SubscriptionUpdateAsync(subscriber.GatewaySubscriptionId, automaticTaxOptions);
}
Address.Country: "US",
TaxExempt: StripeConstants.TaxExempt.Reverse
}:
await stripeAdapter.CustomerUpdateAsync(customer.Id,
new CustomerUpdateOptions { TaxExempt = StripeConstants.TaxExempt.None });
break;
}
}
else
{
if (SubscriberIsEligibleForAutomaticTax(subscriber, customer))
if (!subscription.AutomaticTax.Enabled)
{
await stripeAdapter.SubscriptionUpdateAsync(subscriber.GatewaySubscriptionId,
await stripeAdapter.SubscriptionUpdateAsync(subscription.Id,
new SubscriptionUpdateOptions
{
AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true }
});
}
}
else
{
var automaticTaxShouldBeEnabled = subscriber switch
{
User => true,
Organization organization => organization.PlanType.GetProductTier() == ProductTierType.Families ||
customer.Address.Country == "US" || (customer.TaxIds?.Any() ?? false),
Provider => customer.Address.Country == "US" || (customer.TaxIds?.Any() ?? false),
_ => false
};
return;
bool SubscriberIsEligibleForAutomaticTax(ISubscriber localSubscriber, Customer localCustomer)
=> !string.IsNullOrEmpty(localSubscriber.GatewaySubscriptionId) &&
(localCustomer.Subscriptions?.Any(sub => sub.Id == localSubscriber.GatewaySubscriptionId && !sub.AutomaticTax.Enabled) ?? false) &&
localCustomer.Tax?.AutomaticTax == StripeConstants.AutomaticTaxStatus.Supported;
if (automaticTaxShouldBeEnabled && !subscription.AutomaticTax.Enabled)
{
await stripeAdapter.SubscriptionUpdateAsync(subscription.Id,
new SubscriptionUpdateOptions
{
AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true }
});
}
}
}