Allow MOSS-registered non-EU companies to be used as requester

[Seldaek]

Kinda amazed this hasn't come up yet, I guess the compliance levels aren't as high as they should be :D

Anyway, non EU companies registering for MOSS get a EUxxxxx VAT number, so we need to be able to put that in the requester VAT ID. For reference, http://ec.europa.eu/taxation_customs/vies/ allows you to input "EU-MOSS Number" in the requester member state.

[DragonBe]

To be honest, I didn't look into this as "EU" prefix was not mentioned in the list for validating VAT ID's on de EC website (see http://ec.europa.eu/taxation_customs/vies/faqvies.do#item_11).

I did a quick search online to figure out the "format" for such a MOSS VAT ID, but it seems to be just the prefix "EU" and then the number format for the country where it was registered (this is just an assumption as I can't find a document describing the correct format yet).

I haven't seen any use cases where this MOSS was used, do you have some examples @Seldaek?

[DragonBe]

If we add EU to VIES_EU_COUNTRY_LIST we are not increasing complexity in the code and require no additional testing for this complexity.

As I cannot find the "format" description for EU MOSS VAT ID's I would like to know what validation rules we need to apply here.

[krzaczek]

@DragonBe it's only allowed in the requester field and it seems VIES is validating the number in some way, but I was unable to find any information how it's validated and is there any algorithm to validate it.

[krzaczek]

Found this document: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/how_vat_works/telecom/one-stop-shop-guidelines_en.pdf

To follow format: EUxxxyyyyyz where: xxx is the 3 digit ISO numeric of the Member State of
identification; yyyyy is the 5 digit number assigned by Member State of identification; and z is a
check digit.

[krzaczek]

This seems to be the ISO numeric codes: https://en.wikipedia.org/wiki/ISO_3166-1_numeric#Officially_assigned_code_elements

[krzaczek]

Valid EU-MOSS EU528003555

[Seldaek]

@krzaczek that format info seems to be correct with what we got, we registered for MOSS in Ireland (as a Swiss company we have no EU VAT number) - we have EU372 (ireland) then six digits. I don't know if it brings so much to validate this in the library though as the requester VAT is a hardcoded value you set for your company it's very unlikely to be wrong or if it is the API call will fail quickly..

[krzaczek]

@DragonBe we could add EU to VIES_EU_COUNTRY_LIST but we should also create a validator for it that should fail always .. so that passing EU vat to Vies ::validateVat would not error on validateVatSum line $className = self::VIES_EU_COUNTRY_LIST[$countryCode]['validator'];

We need to create a dummy validator that always returns false for EUxxxyyyyyz

[krzaczek]

I found the check digit algorithm. It's a simple weightSum with [8, 7, 6, 5, 4, 3, 2, 1] multipliers. I was able to validate 4 EU numbers found through the internet

EU372009975
EU826409867
EU528003555

We actually don't need it :) but was not able to let it go :) heheheh

[Seldaek]

@krzaczek if you wanna take over the PR be my guest :)

[krzaczek]

@Seldaek sure .. i'll try to send changes today - but in the evening :)

[krzaczek]

closing -> new MR #85