| 1 |
<?php |
| 2 |
/** |
| 3 |
* Credit notes — the lawful way to undo an invoice. |
| 4 |
* |
| 5 |
* @package Easy_Invoice |
| 6 |
* @subpackage Services |
| 7 |
*/ |
| 8 |
|
| 9 |
namespace EasyInvoice\Services; |
| 10 |
|
| 11 |
use EasyInvoice\Constants\PostTypes; |
| 12 |
|
| 13 |
if ( ! defined( 'ABSPATH' ) ) { |
| 14 |
exit; |
| 15 |
} |
| 16 |
|
| 17 |
/** |
| 18 |
* Issues credit notes against invoices. |
| 19 |
* |
| 20 |
* Why this exists |
| 21 |
* --------------- |
| 22 |
* An issued invoice cannot be edited or deleted — it records a taxable supply, |
| 23 |
* and the numbering has to stay unbroken. So when something is wrong with one, |
| 24 |
* the answer is not to fix it quietly but to issue a second document that says |
| 25 |
* what changed: a credit note, referencing the original, with its own number in |
| 26 |
* its own sequence. The original stands, the correction is recorded, and the net |
| 27 |
* position is visible to anyone auditing either. |
| 28 |
* |
| 29 |
* Until now the plugin had no way to express any of that. The only ways to undo |
| 30 |
* an invoice were to edit it — destroying the evidence that anything changed — |
| 31 |
* or to delete it, which InvoiceRetention now refuses. This is the third option |
| 32 |
* those two were missing. |
| 33 |
* |
| 34 |
* Storage |
| 35 |
* ------- |
| 36 |
* A credit note is its own post type but carries invoice-shaped meta, so |
| 37 |
* `Models\Invoice` hydrates it, the PDF renderer draws it, and the e-invoicing |
| 38 |
* addon can map it without a parallel set of everything. It differs from an |
| 39 |
* invoice in what it means, not in what it is made of. |
| 40 |
* |
| 41 |
* Amounts are stored positive. A credit note for 120.00 says "120.00 is |
| 42 |
* credited", not "-120.00 is owed"; the sign lives in the document type, which |
| 43 |
* is how EN 16931 models it too (type code 381). |
| 44 |
*/ |
| 45 |
class CreditNote { |
| 46 |
|
| 47 |
/** Meta on the credit note: which invoice it credits. */ |
| 48 |
const META_CREDITED_INVOICE = '_easy_invoice_credited_invoice_id'; |
| 49 |
|
| 50 |
/** Meta on the credit note: why it was issued. */ |
| 51 |
const META_REASON = '_easy_invoice_credit_reason'; |
| 52 |
|
| 53 |
/** Option holding the next number in the credit-note series. */ |
| 54 |
const OPTION_NEXT_NUMBER = 'easy_invoice_next_credit_note_number'; |
| 55 |
|
| 56 |
/** Option holding the credit-note number prefix. */ |
| 57 |
const OPTION_PREFIX = 'easy_invoice_credit_note_prefix'; |
| 58 |
|
| 59 |
/** MySQL advisory lock guarding number generation. */ |
| 60 |
const NUMBER_LOCK = 'easy_invoice_credit_note_number_gen'; |
| 61 |
|
| 62 |
/** |
| 63 |
* Issue a credit note against an invoice. |
| 64 |
* |
| 65 |
* @param int $invoice_id Invoice to credit. |
| 66 |
* @param array $args { |
| 67 |
* @type float|null $amount Amount to credit. Null credits the full |
| 68 |
* outstanding amount and copies the invoice's |
| 69 |
* line items. |
| 70 |
* @type string $reason Why the credit is being issued. |
| 71 |
* @type string $date Issue date (Y-m-d). Defaults to today. |
| 72 |
* } |
| 73 |
* @return int|\WP_Error New credit note ID. |
| 74 |
*/ |
| 75 |
public static function create( int $invoice_id, array $args = [] ) { |
| 76 |
// The "how much is still creditable" check and the credit note that |
| 77 |
// consumes it must be one step: three simultaneous 60 credits against |
| 78 |
// a 100 invoice all passed the check and 180 was credited. One named |
| 79 |
// lock per invoice serialises them; the numbering lock inside stays. |
| 80 |
global $wpdb; |
| 81 |
$lock_name = 'easy_invoice_credit_' . $invoice_id; |
| 82 |
$locked = (bool) $wpdb->get_var( $wpdb->prepare( 'SELECT GET_LOCK(%s, %d)', $lock_name, 5 ) ); |
| 83 |
try { |
| 84 |
return self::createLocked( $invoice_id, $args ); |
| 85 |
} finally { |
| 86 |
if ( $locked ) { |
| 87 |
$wpdb->query( $wpdb->prepare( 'SELECT RELEASE_LOCK(%s)', $lock_name ) ); |
| 88 |
} |
| 89 |
} |
| 90 |
} |
| 91 |
|
| 92 |
/** |
| 93 |
* Body of create(); runs with the per-invoice lock held. |
| 94 |
* |
| 95 |
* @param int $invoice_id Invoice being credited. |
| 96 |
* @param array $args See create(). |
| 97 |
* @return \WP_Post|int|\WP_Error |
| 98 |
*/ |
| 99 |
private static function createLocked( int $invoice_id, array $args = [] ) { |
| 100 |
$invoice_post = get_post( $invoice_id ); |
| 101 |
|
| 102 |
if ( ! $invoice_post instanceof \WP_Post || PostTypes::EASY_INVOICE_POST_TYPE !== $invoice_post->post_type ) { |
| 103 |
return new \WP_Error( |
| 104 |
'easy_invoice_credit_no_invoice', |
| 105 |
__( 'That invoice does not exist.', 'easy-invoice' ) |
| 106 |
); |
| 107 |
} |
| 108 |
|
| 109 |
// Crediting a draft is meaningless — nothing was ever claimed, so edit |
| 110 |
// the draft instead. This also stops a credit note referencing a |
| 111 |
// document that may still change under it. |
| 112 |
if ( ! InvoiceRetention::isIssued( $invoice_id ) ) { |
| 113 |
return new \WP_Error( |
| 114 |
'easy_invoice_credit_draft', |
| 115 |
__( 'This invoice is still a draft. Edit it directly — a credit note only makes sense once an invoice has been issued.', 'easy-invoice' ) |
| 116 |
); |
| 117 |
} |
| 118 |
|
| 119 |
$invoice = new \EasyInvoice\Models\Invoice( $invoice_post ); |
| 120 |
$total = round( (float) $invoice->getTotal(), 2 ); |
| 121 |
|
| 122 |
$remaining = self::remainingCreditable( $invoice_id ); |
| 123 |
if ( $remaining <= 0 ) { |
| 124 |
return new \WP_Error( |
| 125 |
'easy_invoice_credit_fully_credited', |
| 126 |
__( 'This invoice has already been credited in full.', 'easy-invoice' ) |
| 127 |
); |
| 128 |
} |
| 129 |
|
| 130 |
$amount = isset( $args['amount'] ) && null !== $args['amount'] |
| 131 |
? round( (float) $args['amount'], 2 ) |
| 132 |
: $remaining; |
| 133 |
|
| 134 |
if ( $amount <= 0 ) { |
| 135 |
return new \WP_Error( |
| 136 |
'easy_invoice_credit_zero', |
| 137 |
__( 'A credit note has to be for more than zero.', 'easy-invoice' ) |
| 138 |
); |
| 139 |
} |
| 140 |
|
| 141 |
// Over-crediting would show the customer owing you money on a document |
| 142 |
// that exists to say the opposite. |
| 143 |
if ( $amount > $remaining + 0.001 ) { |
| 144 |
return new \WP_Error( |
| 145 |
'easy_invoice_credit_too_large', |
| 146 |
sprintf( |
| 147 |
/* translators: 1: requested amount, 2: amount still creditable. */ |
| 148 |
__( 'You asked to credit %1$s, but only %2$s of this invoice is left to credit.', 'easy-invoice' ), |
| 149 |
number_format_i18n( $amount, 2 ), |
| 150 |
number_format_i18n( $remaining, 2 ) |
| 151 |
) |
| 152 |
); |
| 153 |
} |
| 154 |
|
| 155 |
$is_full = abs( $amount - $total ) < 0.01 && empty( self::forInvoice( $invoice_id ) ); |
| 156 |
$number = self::nextNumber(); |
| 157 |
$date = ! empty( $args['date'] ) ? sanitize_text_field( $args['date'] ) : current_time( 'Y-m-d' ); |
| 158 |
$reason = isset( $args['reason'] ) ? sanitize_textarea_field( $args['reason'] ) : ''; |
| 159 |
|
| 160 |
$credit_id = wp_insert_post( |
| 161 |
[ |
| 162 |
'post_type' => PostTypes::EASY_INVOICE_CREDIT_NOTE_POST_TYPE, |
| 163 |
'post_status' => 'publish', |
| 164 |
'post_title' => sprintf( |
| 165 |
/* translators: 1: credit note number, 2: invoice number. */ |
| 166 |
__( '%1$s (credits %2$s)', 'easy-invoice' ), |
| 167 |
$number, |
| 168 |
(string) $invoice->getNumber() |
| 169 |
), |
| 170 |
'post_author' => get_current_user_id() ?: $invoice_post->post_author, |
| 171 |
], |
| 172 |
true |
| 173 |
); |
| 174 |
|
| 175 |
if ( is_wp_error( $credit_id ) ) { |
| 176 |
return $credit_id; |
| 177 |
} |
| 178 |
|
| 179 |
$credit_id = (int) $credit_id; |
| 180 |
|
| 181 |
// Carry the customer across verbatim. A credit note is addressed to the |
| 182 |
// same party as the invoice it corrects, and the tax identifiers have to |
| 183 |
// travel with it or the structured version fails its own validation. |
| 184 |
self::copyMeta( |
| 185 |
$invoice_id, |
| 186 |
$credit_id, |
| 187 |
[ |
| 188 |
'_easy_invoice_customer_name', |
| 189 |
'_easy_invoice_customer_email', |
| 190 |
'_easy_invoice_customer_address', |
| 191 |
'_easy_invoice_client_id', |
| 192 |
'_easy_invoice_currency_code', |
| 193 |
'_easy_invoice_currency_position', |
| 194 |
'_easy_invoice_tax_rate', |
| 195 |
TaxTreatment::META_CUSTOMER_VAT, |
| 196 |
TaxTreatment::META_CUSTOMER_COUNTRY, |
| 197 |
TaxTreatment::META_TAX_CATEGORY, |
| 198 |
] |
| 199 |
); |
| 200 |
|
| 201 |
update_post_meta( $credit_id, '_easy_invoice_number', $number ); |
| 202 |
update_post_meta( $credit_id, '_easy_invoice_issue_date', $date ); |
| 203 |
update_post_meta( $credit_id, '_easy_invoice_status', 'available' ); |
| 204 |
update_post_meta( $credit_id, self::META_CREDITED_INVOICE, $invoice_id ); |
| 205 |
update_post_meta( $credit_id, self::META_REASON, $reason ); |
| 206 |
|
| 207 |
// A full credit reproduces the invoice line for line, so the customer |
| 208 |
// can see exactly what is being reversed. A partial one cannot -- there |
| 209 |
// is no honest way to guess which lines a part-refund relates to -- so |
| 210 |
// it carries a single line naming the invoice. |
| 211 |
$items = $is_full |
| 212 |
? (array) get_post_meta( $invoice_id, '_easy_invoice_items', true ) |
| 213 |
: [ |
| 214 |
[ |
| 215 |
'name' => sprintf( |
| 216 |
/* translators: %s: invoice number. */ |
| 217 |
__( 'Credit against invoice %s', 'easy-invoice' ), |
| 218 |
(string) $invoice->getNumber() |
| 219 |
), |
| 220 |
'description' => $reason, |
| 221 |
'quantity' => 1, |
| 222 |
'price' => $amount, |
| 223 |
'amount' => $amount, |
| 224 |
'taxable' => false, |
| 225 |
], |
| 226 |
]; |
| 227 |
|
| 228 |
update_post_meta( $credit_id, '_easy_invoice_items', $items ); |
| 229 |
|
| 230 |
if ( $is_full ) { |
| 231 |
// Reuse the invoice's own figures rather than recomputing them, so a |
| 232 |
// full credit is exactly the inverse of what was billed -- including |
| 233 |
// any rounding the invoice happened to land on. |
| 234 |
self::copyMeta( $invoice_id, $credit_id, [ '_easy_invoice_subtotal', '_easy_invoice_discount_amount', '_easy_invoice_tax_amount' ] ); |
| 235 |
update_post_meta( $credit_id, '_easy_invoice_total', $total ); |
| 236 |
} else { |
| 237 |
update_post_meta( $credit_id, '_easy_invoice_subtotal', $amount ); |
| 238 |
update_post_meta( $credit_id, '_easy_invoice_tax_amount', 0 ); |
| 239 |
update_post_meta( $credit_id, '_easy_invoice_discount_amount', 0 ); |
| 240 |
update_post_meta( $credit_id, '_easy_invoice_total', $amount ); |
| 241 |
} |
| 242 |
|
| 243 |
// An unpaid invoice that has now been credited in full has nothing |
| 244 |
// left to collect: it is cancelled. A paid invoice keeps its status -- |
| 245 |
// the money was received; the credit is the refund's paperwork. |
| 246 |
$status = strtolower( (string) $invoice->getStatus() ); |
| 247 |
if ( ! in_array( $status, [ 'paid', 'partial', 'cancelled', 'canceled' ], true ) |
| 248 |
&& self::remainingCreditable( $invoice_id ) <= 0.005 ) { |
| 249 |
update_post_meta( $invoice_id, '_easy_invoice_status', 'cancelled' ); |
| 250 |
} elseif ( 'partial' === $status ) { |
| 251 |
// Part paid, and the credit covers what was left: nothing more is |
| 252 |
// owed, so the invoice is paid (the credit note explains the gap). |
| 253 |
$fresh = \EasyInvoice\Providers\InvoiceServiceProvider::getInvoiceRepository()->find( $invoice_id ); |
| 254 |
if ( $fresh && InvoiceBalance::isSettled( $fresh ) ) { |
| 255 |
update_post_meta( $invoice_id, '_easy_invoice_status', 'paid' ); |
| 256 |
} |
| 257 |
} |
| 258 |
|
| 259 |
/** |
| 260 |
* Fires once a credit note has been issued. |
| 261 |
* |
| 262 |
* @param int $credit_id New credit note ID. |
| 263 |
* @param int $invoice_id Invoice it credits. |
| 264 |
* @param float $amount Amount credited. |
| 265 |
*/ |
| 266 |
do_action( 'easy_invoice_credit_note_created', $credit_id, $invoice_id, $amount ); |
| 267 |
|
| 268 |
return $credit_id; |
| 269 |
} |
| 270 |
|
| 271 |
/** |
| 272 |
* Credit notes issued against an invoice, newest first. |
| 273 |
* |
| 274 |
* @param int $invoice_id Invoice ID. |
| 275 |
* @return int[] |
| 276 |
*/ |
| 277 |
public static function forInvoice( int $invoice_id ): array { |
| 278 |
if ( $invoice_id <= 0 ) { |
| 279 |
return []; |
| 280 |
} |
| 281 |
|
| 282 |
return get_posts( |
| 283 |
[ |
| 284 |
'post_type' => PostTypes::EASY_INVOICE_CREDIT_NOTE_POST_TYPE, |
| 285 |
'post_status' => [ 'publish', 'draft' ], |
| 286 |
'numberposts' => -1, |
| 287 |
'fields' => 'ids', |
| 288 |
'no_found_rows' => true, |
| 289 |
'suppress_filters' => true, |
| 290 |
'orderby' => 'ID', |
| 291 |
'order' => 'DESC', |
| 292 |
'meta_query' => [ |
| 293 |
[ |
| 294 |
'key' => self::META_CREDITED_INVOICE, |
| 295 |
'value' => $invoice_id, |
| 296 |
], |
| 297 |
], |
| 298 |
] |
| 299 |
); |
| 300 |
} |
| 301 |
|
| 302 |
/** |
| 303 |
* How much of an invoice has already been credited. |
| 304 |
* |
| 305 |
* @param int $invoice_id Invoice ID. |
| 306 |
* @return float |
| 307 |
*/ |
| 308 |
public static function creditedTotal( int $invoice_id ): float { |
| 309 |
$total = 0.0; |
| 310 |
|
| 311 |
foreach ( self::forInvoice( $invoice_id ) as $credit_id ) { |
| 312 |
$total += (float) get_post_meta( $credit_id, '_easy_invoice_total', true ); |
| 313 |
} |
| 314 |
|
| 315 |
return round( $total, 2 ); |
| 316 |
} |
| 317 |
|
| 318 |
/** |
| 319 |
* How much of an invoice can still be credited. |
| 320 |
* |
| 321 |
* @param int $invoice_id Invoice ID. |
| 322 |
* @return float |
| 323 |
*/ |
| 324 |
public static function remainingCreditable( int $invoice_id ): float { |
| 325 |
wp_cache_delete( $invoice_id, 'post_meta' ); |
| 326 |
$post = get_post( $invoice_id ); |
| 327 |
if ( ! $post instanceof \WP_Post ) { |
| 328 |
return 0.0; |
| 329 |
} |
| 330 |
|
| 331 |
$invoice = new \EasyInvoice\Models\Invoice( $post ); |
| 332 |
|
| 333 |
return round( (float) $invoice->getTotal() - self::creditedTotal( $invoice_id ), 2 ); |
| 334 |
} |
| 335 |
|
| 336 |
/** |
| 337 |
* The invoice a credit note was issued against. |
| 338 |
* |
| 339 |
* @param int $credit_id Credit note ID. |
| 340 |
* @return int Zero when there is none. |
| 341 |
*/ |
| 342 |
public static function invoiceFor( int $credit_id ): int { |
| 343 |
return (int) get_post_meta( $credit_id, self::META_CREDITED_INVOICE, true ); |
| 344 |
} |
| 345 |
|
| 346 |
/** |
| 347 |
* The next number in the credit-note series. |
| 348 |
* |
| 349 |
* A separate sequence from invoices, which is what tax authorities expect — |
| 350 |
* CN-000001 alongside INV-000001, each unbroken in its own right. Generated |
| 351 |
* under the same advisory lock the invoice numbers use, because two |
| 352 |
* simultaneous credits would otherwise read the same counter and both claim |
| 353 |
* the same number. |
| 354 |
* |
| 355 |
* @return string |
| 356 |
*/ |
| 357 |
public static function nextNumber(): string { |
| 358 |
global $wpdb; |
| 359 |
|
| 360 |
$prefix = (string) get_option( self::OPTION_PREFIX, 'CN-' ); |
| 361 |
$locked = false; |
| 362 |
|
| 363 |
// phpcs:ignore WordPress.DB.DirectDatabaseQuery -- advisory lock, not a data query. |
| 364 |
if ( $wpdb instanceof \wpdb ) { |
| 365 |
$locked = (bool) $wpdb->get_var( $wpdb->prepare( 'SELECT GET_LOCK(%s, %d)', self::NUMBER_LOCK, 5 ) ); |
| 366 |
} |
| 367 |
|
| 368 |
try { |
| 369 |
// Re-read under the lock: the options cache was filled before this |
| 370 |
// request waited for the lock, so a plain get_option() can hand |
| 371 |
// two concurrent credit notes the same number. |
| 372 |
wp_cache_delete( self::OPTION_NEXT_NUMBER, 'options' ); |
| 373 |
wp_cache_delete( 'alloptions', 'options' ); |
| 374 |
$next = max( 1, (int) get_option( self::OPTION_NEXT_NUMBER, 1 ) ); |
| 375 |
|
| 376 |
// Skip anything already taken — a restored backup or an import can |
| 377 |
// leave the counter behind the numbers actually in use. |
| 378 |
for ( $i = 0; $i < 1000; $i++ ) { |
| 379 |
$candidate = $prefix . str_pad( (string) $next, 6, '0', STR_PAD_LEFT ); |
| 380 |
if ( ! self::numberExists( $candidate ) ) { |
| 381 |
update_option( self::OPTION_NEXT_NUMBER, $next + 1 ); |
| 382 |
return $candidate; |
| 383 |
} |
| 384 |
$next++; |
| 385 |
} |
| 386 |
|
| 387 |
return $prefix . str_pad( (string) ( $next + time() ), 6, '0', STR_PAD_LEFT ); |
| 388 |
} finally { |
| 389 |
if ( $locked && $wpdb instanceof \wpdb ) { |
| 390 |
// phpcs:ignore WordPress.DB.DirectDatabaseQuery -- advisory lock. |
| 391 |
$wpdb->query( $wpdb->prepare( 'SELECT RELEASE_LOCK(%s)', self::NUMBER_LOCK ) ); |
| 392 |
} |
| 393 |
} |
| 394 |
} |
| 395 |
|
| 396 |
/** |
| 397 |
* Is this credit note number already used? |
| 398 |
* |
| 399 |
* @param string $number Candidate number. |
| 400 |
* @return bool |
| 401 |
*/ |
| 402 |
private static function numberExists( string $number ): bool { |
| 403 |
$found = get_posts( |
| 404 |
[ |
| 405 |
'post_type' => PostTypes::EASY_INVOICE_CREDIT_NOTE_POST_TYPE, |
| 406 |
'post_status' => 'any', |
| 407 |
'numberposts' => 1, |
| 408 |
'fields' => 'ids', |
| 409 |
'no_found_rows' => true, |
| 410 |
'suppress_filters' => true, |
| 411 |
'meta_query' => [ |
| 412 |
[ |
| 413 |
'key' => '_easy_invoice_number', |
| 414 |
'value' => $number, |
| 415 |
], |
| 416 |
], |
| 417 |
] |
| 418 |
); |
| 419 |
|
| 420 |
return ! empty( $found ); |
| 421 |
} |
| 422 |
|
| 423 |
/** |
| 424 |
* Copy a set of meta keys from one post to another. |
| 425 |
* |
| 426 |
* @param int $from Source post. |
| 427 |
* @param int $to Target post. |
| 428 |
* @param string[] $keys Meta keys. |
| 429 |
* @return void |
| 430 |
*/ |
| 431 |
private static function copyMeta( int $from, int $to, array $keys ): void { |
| 432 |
foreach ( $keys as $key ) { |
| 433 |
$value = get_post_meta( $from, $key, true ); |
| 434 |
if ( '' !== $value && null !== $value ) { |
| 435 |
update_post_meta( $to, $key, $value ); |
| 436 |
} |
| 437 |
} |
| 438 |
} |
| 439 |
} |
| 440 |
|
