[PM-31645] Implement Swiss Tax Logic

bitwarden_license/src/Commercial.Core/Billing/Providers/Queries/GetProviderWarningsQuery.cs

@@ -3,13 +3,13 @@
 using Bit.Core.Billing.Providers.Models;
 using Bit.Core.Billing.Providers.Queries;
 using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Tax.Utilities;
 using Bit.Core.Context;
 using Stripe;
 using Stripe.Tax;
 
 namespace Bit.Commercial.Core.Billing.Providers.Queries;
 
-using static Bit.Core.Constants;
 using static StripeConstants;
 using SuspensionWarning = ProviderWarnings.SuspensionWarning;
 using TaxIdWarning = ProviderWarnings.TaxIdWarning;
@@ -61,7 +61,7 @@ await subscriberService.GetSubscription(provider,
         Provider provider,
         Customer customer)
     {
-        if (customer.Address?.Country == CountryAbbreviations.UnitedStates)
+        if (TaxHelpers.IsDirectTaxCountry(customer.Address?.Country))
         {
             return null;
         }

bitwarden_license/src/Commercial.Core/Billing/Providers/Services/ProviderBillingService.cs

@@ -3,7 +3,6 @@
 
 using System.Globalization;
 using Bit.Commercial.Core.Billing.Providers.Models;
-using Bit.Core;
 using Bit.Core.AdminConsole.Entities;
 using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Enums.Provider;
@@ -19,6 +18,7 @@
 using Bit.Core.Billing.Providers.Repositories;
 using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Tax.Utilities;
 using Bit.Core.Enums;
 using Bit.Core.Exceptions;
 using Bit.Core.Repositories;
@@ -34,7 +34,6 @@
 
 namespace Bit.Commercial.Core.Billing.Providers.Services;
 
-using static Constants;
 using static StripeConstants;
 
 public class ProviderBillingService(
@@ -267,10 +266,13 @@ await subscriberService.GetCustomerOrThrow(provider,
                 ]
         };
 
-        if (providerCustomer.Address is not { Country: CountryAbbreviations.UnitedStates })
+        var determinedTaxExemptStatus = TaxHelpers.DetermineTaxExemptStatus(providerCustomer.Address?.Country, providerCustomer.TaxExempt);
+        customerCreateOptions.TaxExempt = providerCustomer switch
         {
-            customerCreateOptions.TaxExempt = TaxExempt.Reverse;
-        }
+            { Address.Country: not null and not "", TaxExempt: var customerTaxExemptStatus } when
+                determinedTaxExemptStatus != customerTaxExemptStatus => determinedTaxExemptStatus,
+            _ => providerCustomer.TaxExempt
+        };
 
         var customer = await stripeAdapter.CreateCustomerAsync(customerCreateOptions);
 
@@ -467,6 +469,7 @@ public async Task<Customer> SetupCustomer(
         TokenizedPaymentMethod paymentMethod,
         BillingAddress billingAddress)
     {
+        var determinedTaxExemptStatus = TaxHelpers.DetermineTaxExemptStatus(billingAddress.Country);
         var options = new CustomerCreateOptions
         {
             Address = new AddressOptions
@@ -494,7 +497,7 @@ public async Task<Customer> SetupCustomer(
                 ]
             },
             Metadata = new Dictionary<string, string> { { "region", globalSettings.BaseServiceUri.CloudRegion } },
-            TaxExempt = billingAddress.Country != CountryAbbreviations.UnitedStates ? TaxExempt.Reverse : TaxExempt.None
+            TaxExempt = determinedTaxExemptStatus
         };
 
         if (billingAddress.TaxId != null)

bitwarden_license/test/Commercial.Core.Test/Billing/Providers/Queries/GetProviderWarningsQueryTests.cs

@@ -520,6 +520,39 @@ public async Task Run_CombinesBothWarningTypes(
         Assert.Equal(cancelAt, response.Suspension.SubscriptionCancelsAt);
     }
 
+    [Theory, BitAutoData]
+    public async Task Run_SwissCustomer_NoTaxIdWarning(
+        Provider provider,
+        SutProvider<GetProviderWarningsQuery> sutProvider)
+    {
+        provider.Enabled = true;
+
+        sutProvider.GetDependency<ISubscriberService>()
+            .GetSubscription(provider, Arg.Is<SubscriptionGetOptions>(options =>
+                options.Expand.SequenceEqual(_requiredExpansions)
+            ))
+            .Returns(new Subscription
+            {
+                Status = SubscriptionStatus.Active,
+                Customer = new Customer
+                {
+                    TaxIds = new StripeList<TaxId> { Data = [] },
+                    Address = new Address { Country = "CH" }
+                }
+            });
+
+        sutProvider.GetDependency<ICurrentContext>().ProviderProviderAdmin(provider.Id).Returns(true);
+        sutProvider.GetDependency<IStripeAdapter>().ListTaxRegistrationsAsync(Arg.Any<RegistrationListOptions>())
+            .Returns(new StripeList<Registration>
+            {
+                Data = [new Registration { Country = "CH" }]
+            });
+
+        var response = await sutProvider.Sut.Run(provider);
+
+        Assert.Null(response!.TaxId);
+    }
+
     [Theory, BitAutoData]
     public async Task Run_USCustomer_NoTaxIdWarning(
         Provider provider,

bitwarden_license/test/Commercial.Core.Test/Billing/Providers/Services/ProviderBillingServiceTests.cs

@@ -389,6 +389,55 @@ await sutProvider.GetDependency<IOrganizationRepository>().Received(1).ReplaceAs
             org => org.GatewayCustomerId == "customer_id"));
     }
 
+    [Theory, BitAutoData]
+    public async Task CreateCustomer_ForClientOrg_USCustomer_SetsTaxExemptToNone(
+        Provider provider,
+        Organization organization,
+        SutProvider<ProviderBillingService> sutProvider)
+    {
+        organization.GatewayCustomerId = null;
+        organization.Name = "Name";
+
+        var providerCustomer = new Customer
+        {
+            Address = new Address
+            {
+                Country = "US",
+                PostalCode = "12345",
+                Line1 = "123 Main St.",
+                Line2 = "Unit 4",
+                City = "Fake Town",
+                State = "Fake State"
+            },
+            TaxIds = new StripeList<TaxId>
+            {
+                Data =
+                [
+                    new TaxId { Type = "TYPE", Value = "VALUE" }
+                ]
+            },
+            TaxExempt = null
+        };
+
+        sutProvider.GetDependency<ISubscriberService>().GetCustomerOrThrow(provider, Arg.Is<CustomerGetOptions>(
+                options => options.Expand.Contains("tax") && options.Expand.Contains("tax_ids")))
+            .Returns(providerCustomer);
+
+        sutProvider.GetDependency<IGlobalSettings>().BaseServiceUri
+            .Returns(new Bit.Core.Settings.GlobalSettings.BaseServiceUriSettings(new Bit.Core.Settings.GlobalSettings())
+            {
+                CloudRegion = "US"
+            });
+
+        sutProvider.GetDependency<IStripeAdapter>().CreateCustomerAsync(Arg.Any<CustomerCreateOptions>())
+            .Returns(new Customer { Id = "customer_id" });
+
+        await sutProvider.Sut.CreateCustomerForClientOrganization(provider, organization);
+
+        await sutProvider.GetDependency<IStripeAdapter>().Received(1).CreateCustomerAsync(
+            Arg.Is<CustomerCreateOptions>(options => options.TaxExempt == StripeConstants.TaxExempt.None));
+    }
+
     #endregion
 
     #region GenerateClientInvoiceReport

src/Api/AdminConsole/Models/Request/Organizations/OrganizationCreateRequestModel.cs

@@ -3,8 +3,8 @@
 
 using System.ComponentModel.DataAnnotations;
 using System.Text.Json.Serialization;
-using Bit.Core;
 using Bit.Core.Billing.Enums;
+using Bit.Core.Billing.Tax.Utilities;
 using Bit.Core.Entities;
 using Bit.Core.Enums;
 using Bit.Core.Models.Business;
@@ -139,7 +139,7 @@ public IEnumerable<ValidationResult> Validate(ValidationContext validationContex
                 new string[] { nameof(BillingAddressCountry) });
         }
 
-        if (PlanType != PlanType.Free && BillingAddressCountry == Constants.CountryAbbreviations.UnitedStates &&
+        if (PlanType != PlanType.Free && TaxHelpers.IsDirectTaxCountry(BillingAddressCountry) &&
             string.IsNullOrWhiteSpace(BillingAddressPostalCode))
         {
             yield return new ValidationResult("Zip / postal code is required.",

src/Api/Models/Request/Accounts/PremiumRequestModel.cs

@@ -2,7 +2,7 @@
 #nullable disable
 
 using System.ComponentModel.DataAnnotations;
-using Bit.Core;
+using Bit.Core.Billing.Tax.Utilities;
 using Bit.Core.Settings;
 using Enums = Bit.Core.Enums;
 
@@ -36,7 +36,7 @@ public IEnumerable<ValidationResult> Validate(ValidationContext validationContex
         {
             yield return new ValidationResult("Payment token or license is required.");
         }
-        if (Country == Constants.CountryAbbreviations.UnitedStates && string.IsNullOrWhiteSpace(PostalCode))
+        if (TaxHelpers.IsDirectTaxCountry(Country) && string.IsNullOrWhiteSpace(PostalCode))
         {
             yield return new ValidationResult("Zip / postal code is required.",
                 new string[] { nameof(PostalCode) });

src/Api/Models/Request/Accounts/TaxInfoUpdateRequestModel.cs

@@ -2,7 +2,7 @@
 #nullable disable
 
 using System.ComponentModel.DataAnnotations;
-using Bit.Core;
+using Bit.Core.Billing.Tax.Utilities;
 
 namespace Bit.Api.Models.Request.Accounts;
 
@@ -14,7 +14,7 @@ public class TaxInfoUpdateRequestModel : IValidatableObject
 
     public virtual IEnumerable<ValidationResult> Validate(ValidationContext validationContext)
     {
-        if (Country == Constants.CountryAbbreviations.UnitedStates && string.IsNullOrWhiteSpace(PostalCode))
+        if (TaxHelpers.IsDirectTaxCountry(Country) && string.IsNullOrWhiteSpace(PostalCode))
         {
             yield return new ValidationResult("Zip / postal code is required.",
                 new string[] { nameof(PostalCode) });

src/Billing/Services/Implementations/UpcomingInvoiceHandler.cs

@@ -8,6 +8,7 @@
 using Bit.Core.Billing.Extensions;
 using Bit.Core.Billing.Payment.Queries;
 using Bit.Core.Billing.Pricing;
+using Bit.Core.Billing.Tax.Utilities;
 using Bit.Core.Entities;
 using Bit.Core.Models.Mail.Billing.Renewal.Families2019Renewal;
 using Bit.Core.Models.Mail.Billing.Renewal.Families2020Renewal;
@@ -157,24 +158,29 @@ private async Task AlignOrganizationTaxConcernsAsync(
         Customer customer,
         string eventId)
     {
-        var nonUSBusinessUse =
-            organization.PlanType.GetProductTier() != ProductTierType.Families &&
-            customer.Address.Country != Core.Constants.CountryAbbreviations.UnitedStates;
+        var isBusinessUse = organization.PlanType.GetProductTier() != ProductTierType.Families;
 
-        if (nonUSBusinessUse && customer.TaxExempt != TaxExempt.Reverse)
+        if (isBusinessUse)
         {
-            try
-            {
-                await stripeFacade.UpdateCustomer(subscription.CustomerId,
-                    new CustomerUpdateOptions { TaxExempt = TaxExempt.Reverse });
-            }
-            catch (Exception exception)
+            var determinedTaxExemptStatus = TaxHelpers.DetermineTaxExemptStatus(customer.Address.Country, customer.TaxExempt);
+            switch (customer)
             {
-                logger.LogError(
-                    exception,
-                    "Failed to set organization's ({OrganizationID}) to reverse tax exemption while processing event with ID {EventID}",
-                    organization.Id,
-                    eventId);
+                case { Address.Country: not null and not "", TaxExempt: var customerTaxExemptStatus }
+                    when determinedTaxExemptStatus != customerTaxExemptStatus:
+                    try
+                    {
+                        await stripeFacade.UpdateCustomer(subscription.CustomerId,
+                            new CustomerUpdateOptions { TaxExempt = determinedTaxExemptStatus });
+                    }
+                    catch (Exception exception)
+                    {
+                        logger.LogError(
+                            exception,
+                            "Failed to set organization's ({OrganizationID}) to the required tax exemption while processing event with ID {EventID}",
+                            organization.Id,
+                            eventId);
+                    }
+                    break;
             }
         }
 
@@ -449,22 +455,25 @@ private async Task AlignProviderTaxConcernsAsync(
         Customer customer,
         string eventId)
     {
-        if (customer.Address.Country != Core.Constants.CountryAbbreviations.UnitedStates &&
-            customer.TaxExempt != TaxExempt.Reverse)
+        var determinedTaxExemptStatus = TaxHelpers.DetermineTaxExemptStatus(customer.Address.Country, customer.TaxExempt);
+        switch (customer)
         {
-            try
-            {
-                await stripeFacade.UpdateCustomer(subscription.CustomerId,
-                    new CustomerUpdateOptions { TaxExempt = TaxExempt.Reverse });
-            }
-            catch (Exception exception)
-            {
-                logger.LogError(
-                    exception,
-                    "Failed to set provider's ({ProviderID}) to reverse tax exemption while processing event with ID {EventID}",
-                    provider.Id,
-                    eventId);
-            }
+            case { Address.Country: not null and not "", TaxExempt: var customerTaxExemptStatus }
+                when determinedTaxExemptStatus != customerTaxExemptStatus:
+                try
+                {
+                    await stripeFacade.UpdateCustomer(subscription.CustomerId,
+                        new CustomerUpdateOptions { TaxExempt = determinedTaxExemptStatus });
+                }
+                catch (Exception exception)
+                {
+                    logger.LogError(
+                        exception,
+                        "Failed to set provider's ({ProviderID}) to the required tax exemption while processing event with ID {EventID}",
+                        provider.Id,
+                        eventId);
+                }
+                break;
         }
 
         if (!subscription.AutomaticTax.Enabled)

src/Core/Billing/Organizations/Commands/PreviewOrganizationTaxCommand.cs

@@ -8,6 +8,7 @@
 using Bit.Core.Billing.Payment.Models;
 using Bit.Core.Billing.Pricing;
 using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Tax.Utilities;
 using Bit.Core.Entities;
 using Bit.Core.Enums;
 using Microsoft.Extensions.Logging;
@@ -16,7 +17,6 @@
 
 namespace Bit.Core.Billing.Organizations.Commands;
 
-using static Core.Constants;
 using static StripeConstants;
 
 public interface IPreviewOrganizationTaxCommand
@@ -385,12 +385,24 @@ private static InvoiceCreatePreviewOptions GetBaseOptions(
             CustomerDetails = new InvoiceCustomerDetailsOptions
             {
                 Address = new AddressOptions { Country = country, PostalCode = postalCode },
-                TaxExempt = businessUse && country != CountryAbbreviations.UnitedStates
-                    ? TaxExempt.Reverse
-                    : TaxExempt.None
             }
         };
 
+        switch (businessUse)
+        {
+            case true:
+                var existingTaxExemptStatus = addressChoice.Match(
+                    customer => customer.TaxExempt,
+                    _ => null!);
+
+                var determinedTaxExemptStatus = TaxHelpers.DetermineTaxExemptStatus(country, existingTaxExemptStatus);
+                options.CustomerDetails.TaxExempt = determinedTaxExemptStatus;
+                break;
+            default:
+                options.CustomerDetails.TaxExempt = TaxExempt.None;
+                break;
+        }
+
         var taxId = addressChoice.Match(
             customer =>
             {

src/Core/Billing/Organizations/Queries/GetOrganizationWarningsQuery.cs

@@ -8,13 +8,13 @@
 using Bit.Core.Billing.Organizations.Models;
 using Bit.Core.Billing.Payment.Queries;
 using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Tax.Utilities;
 using Bit.Core.Context;
 using Stripe;
 using Stripe.Tax;
 
 namespace Bit.Core.Billing.Organizations.Queries;
 
-using static Core.Constants;
 using static StripeConstants;
 using FreeTrialWarning = OrganizationWarnings.FreeTrialWarning;
 using InactiveSubscriptionWarning = OrganizationWarnings.InactiveSubscriptionWarning;
@@ -230,7 +230,7 @@ on the subscription status. */
         Customer customer,
         Provider? provider)
     {
-        if (customer.Address?.Country == CountryAbbreviations.UnitedStates)
+        if (TaxHelpers.IsDirectTaxCountry(customer.Address?.Country))
         {
             return null;
         }