122 lines
3.9 KiB
Python
122 lines
3.9 KiB
Python
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# oss.py - functions for handling European VAT numbers
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# coding: utf-8
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#
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# Copyright (C) 2023 Arthur de Jong
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# Copyright (C) 2023 Sergi Almacellas Abellana
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#
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# This library is free software; you can redistribute it and/or
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# modify it under the terms of the GNU Lesser General Public
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# License as published by the Free Software Foundation; either
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# version 2.1 of the License, or (at your option) any later version.
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#
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# This library is distributed in the hope that it will be useful,
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# but WITHOUT ANY WARRANTY; without even the implied warranty of
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# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the GNU
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# Lesser General Public License for more details.
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#
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# You should have received a copy of the GNU Lesser General Public
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# License along with this library; if not, write to the Free Software
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# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA
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# 02110-1301 USA
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"""OSS (European VAT on e-Commerce - One Stop Shop).
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This covers number that have been issued under the non-union scheme and the
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import scheme of the European VAT on e-Commerce one stop shop. Numbers under
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the non-union scheme are assigned to foreign companies providing digital
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services to European Union consumers. Numbers under the import scheme are
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assigned for importing goods from a third country (through an intermediary).
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This is also called MOSS (mini One Stop Shop) and VoeS (VAT on e-Services).
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The number under the import scheme is also called IOSS (Import One Stop Shop)
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number.
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Numbers under the non-union scheme are in the format EUxxxyyyyyz. For the
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import scheme the format is IMxxxyyyyyyz. An intermediary will also get an
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number in the format INxxxyyyyyyz but that may not be used as VAT
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identification number.
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There appears to be a check digit algorithm but the FITSDEV2-SC12-TS-Mini1SS
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(Mini-1SS – Technical Specifications) document that describes the algorithm
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appears to not be publicly available.
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More information:
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* https://vat-one-stop-shop.ec.europa.eu/one-stop-shop/register-oss_en
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* https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_en.htm
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* https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32002L0038
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>>> validate('EU 372022452')
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'EU372022452'
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"""
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from __future__ import annotations
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from stdnum.exceptions import *
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from stdnum.util import clean, isdigits
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ISO_3166_1_MEMBER_STATES = (
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'040', # Austria
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'056', # Belgium
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'100', # Bulgaria
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'191', # Croatia
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'196', # Cyprus
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'203', # Czechia
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'208', # Denmark
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'233', # Estonia
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'246', # Finland
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'250', # France
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'276', # Germany
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'300', # Greece
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'348', # Hungary
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'372', # Ireland
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'380', # Italy
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'428', # Latvia
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'440', # Lithuania
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'442', # Luxembourg
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'470', # Malta
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'528', # Netherland
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'616', # Poland
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'620', # Portugal
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'642', # Romania
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'703', # Slovakia
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'705', # Slovenia
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'724', # Spain
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'752', # Sweden
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'900', # N. Ireland
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)
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"""The collection of member state codes (for MSI) that may make up a VAT number."""
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def compact(number: str) -> str:
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"""Compact European VAT Number"""
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return clean(number, ' -').upper().strip()
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def validate(number: str) -> str:
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"""Validate European VAT Number"""
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number = compact(number)
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if number.startswith('EU'):
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if len(number) != 11:
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raise InvalidLength()
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elif number.startswith('IM'):
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if len(number) != 12:
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raise InvalidLength()
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else:
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raise InvalidComponent()
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if not isdigits(number[2:]):
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raise InvalidFormat()
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if number[2:5] not in ISO_3166_1_MEMBER_STATES:
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raise InvalidComponent()
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return number
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def is_valid(number: str) -> bool:
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"""Check if the number is a valid VAT number. This performs the
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country-specific check for the number."""
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try:
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return bool(validate(number))
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except ValidationError:
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return False
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