package-lock.json

@@ -2644,7 +2644,8 @@
       "version": "0.0.1581282",
       "resolved": "https://registry.npmjs.org/devtools-protocol/-/devtools-protocol-0.0.1581282.tgz",
       "integrity": "sha512-nv7iKtNZQshSW2hKzYNr46nM/Cfh5SEvE2oV0/SEGgc9XupIY5ggf84Cz8eJIkBce7S3bmTAauFD6aysMpnqsQ==",
-      "license": "BSD-3-Clause"
+      "license": "BSD-3-Clause",
+      "peer": true
     },
     "node_modules/dfa": {
       "version": "1.2.0",

repositories/user/company/CompanyUserRepository.js

@@ -146,6 +146,7 @@ class CompanyUserRepository {
         branch,
         numberOfEmployees,
         registrationNumber,
+        atuNumber,
         businessType,
         iban,
         accountHolderName,
@@ -157,12 +158,13 @@ class CompanyUserRepository {
 
       await conn.query(
         `INSERT INTO company_profiles (
-          user_id, company_name, registration_number, phone, address, zip_code, city, country,
+          user_id, company_name, registration_number, atu_number, phone, address, zip_code, city, country,
           branch, number_of_employees, business_type, contact_person_name, contact_person_phone, account_holder_name
-        ) VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)
+        ) VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)
         ON DUPLICATE KEY UPDATE
           company_name = VALUES(company_name),
           registration_number = VALUES(registration_number),
+          atu_number = VALUES(atu_number),
           phone = VALUES(phone),
           address = VALUES(address),
           zip_code = VALUES(zip_code),
@@ -178,6 +180,7 @@ class CompanyUserRepository {
           userId,
           companyName,
           registrationNumber || null,
+          atuNumber || null,
           companyPhone || null,
           address || null,
           zip_code || null,

scripts/createAdminUser.js

@@ -3,7 +3,6 @@ const UnitOfWork = require('../database/UnitOfWork');
 const argon2 = require('argon2');
 
 async function createAdminUser() {
-  return;
   // const adminEmail = process.env.ADMIN_EMAIL || 'office@profit-planet.com';
   const adminEmail = process.env.ADMIN_EMAIL || 'alexander.ibrahim.ai@gmail.com';
   // const adminEmail = process.env.ADMIN_EMAIL || 'loki.aahi@gmail.com';

services/invoice/InvoiceService.js

@@ -1,6 +1,5 @@
 const InvoiceRepository = require('../../repositories/invoice/InvoiceRepository');
 const UnitOfWork = require('../../database/UnitOfWork'); // NEW
-const TaxRepository = require('../../repositories/tax/taxRepository'); // NEW
 const PoolInflowService = require('../pool/PoolInflowService');
 const DocumentTemplateService = require('../template/DocumentTemplateService');
 const MailService = require('../email/MailService');
@@ -10,6 +9,7 @@ const { logger } = require('../../middleware/logger');
 const puppeteer = require('puppeteer');
 const fs = require('fs/promises');
 const path = require('path');
+const pool = require('../../database/database');
 
 const CompanySettingsRepository = require('../../repositories/settings/CompanySettingsRepository');
 const CoffeeShippingFeeService = require('../subscriptions/CoffeeShippingFeeService');
@@ -344,6 +344,8 @@ class InvoiceService {
     const issuedAt = invoice.issued_at ? new Date(invoice.issued_at).toISOString().slice(0, 10) : new Date().toISOString().slice(0, 10);
     const dueAt = invoice.due_at ? new Date(invoice.due_at).toISOString().slice(0, 10) : '-';
     const vatRate = invoice.vat_rate != null ? Number(invoice.vat_rate) : 0;
+    const taxMode = String(invoice?.context?.tax_mode || 'standard').toLowerCase();
+    const isReverseCharge = taxMode === 'reverse_charge';
 
     // Hardcoded bank info (Profit Planet)
     const bankAccountHolder = 'Profit Planet GmbH';
@@ -429,16 +431,20 @@ class InvoiceService {
       totalHeader: isDe ? 'Gesamt' : 'Total',
       itemsRows: this._buildItemsTableRows(items, invoice.currency),
       subtotalLabel: isDe ? 'Nettobetrag' : 'Subtotal (net)',
-      taxLabel: isDe ? 'MwSt.' : 'Tax',
-      vatRateDisplay: vatRate ? `${vatRate}%` : '0%',
+      taxLabel: isReverseCharge ? (isDe ? 'Reverse Charge' : 'Reverse charge') : (isDe ? 'MwSt.' : 'Tax'),
+      vatRateDisplay: isReverseCharge ? (isDe ? 'nicht ausgewiesen' : 'not charged') : (vatRate ? `${vatRate}%` : '0%'),
       totalNet: this._escapeHtml(this._formatAmount(invoice.total_net, invoice.currency)),
       totalTax: this._escapeHtml(this._formatAmount(invoice.total_tax, invoice.currency)),
       totalLabel: isDe ? 'Gesamtbetrag (brutto)' : 'Total (gross)',
       totalGross: this._escapeHtml(this._formatAmount(invoice.total_gross, invoice.currency)),
       paymentInfoTitle: isDe ? 'Zahlungsinformationen' : 'Payment Information',
       paymentInfoText: isDe
-        ? 'Bitte überweisen Sie den Gesamtbetrag unter Angabe der Rechnungsnummer.'
-        : 'Please transfer the total amount stating the invoice number as reference.',
+        ? (isReverseCharge
+          ? 'Reverse-Charge-Verfahren: Steuerschuldnerschaft des Leistungsempfängers. Bitte überweisen Sie den Gesamtbetrag unter Angabe der Rechnungsnummer.'
+          : 'Bitte überweisen Sie den Gesamtbetrag unter Angabe der Rechnungsnummer.')
+        : (isReverseCharge
+          ? 'Reverse charge applies: VAT liability shifts to the recipient. Please transfer the total amount stating the invoice number as reference.'
+          : 'Please transfer the total amount stating the invoice number as reference.'),
       bankAccountHolder: this._escapeHtml(bankAccountHolder),
       bankIban: this._escapeHtml(bankIban),
       bankBic: this._escapeHtml(bankBic),
@@ -598,31 +604,92 @@ class InvoiceService {
   }
 
   // NEW: resolve current standard VAT rate for a buyer country code
-  async resolveVatRateForCountry(countryCode) {
-    if (!countryCode) return null;
+  async _resolveCountryByInput(conn, countryInput) {
+    const raw = String(countryInput || '').trim();
+    if (!raw) return null;
+
+    const code = raw.toUpperCase();
+    const [byCode] = await conn.query(
+      `SELECT id, country_code, country_name FROM countries WHERE UPPER(country_code) = ? LIMIT 1`,
+      [code],
+    );
+    if (byCode?.[0]) return byCode[0];
+
+    const [byName] = await conn.query(
+      `SELECT id, country_code, country_name FROM countries WHERE LOWER(country_name) = LOWER(?) LIMIT 1`,
+      [raw],
+    );
+    return byName?.[0] || null;
+  }
+
+  _normalizeUid(value) {
+    return String(value || '').trim().toUpperCase().replace(/[^A-Z0-9]/g, '');
+  }
+
+  _isLikelyValidUid(value) {
+    const uid = this._normalizeUid(value);
+    return /^[A-Z]{2}[A-Z0-9]{6,14}$/.test(uid);
+  }
+
+  async _loadCompanyTaxProfile(userId) {
+    if (!userId) return null;
+    const [rows] = await pool.query(
+      `SELECT registration_number, atu_number, country
+       FROM company_profiles
+       WHERE user_id = ?
+       LIMIT 1`,
+      [userId],
+    );
+    return rows?.[0] || null;
+  }
+
+  async resolveTaxDecisionForSubscription({ buyerCountry, invoiceOwnerUserId }) {
     const uow = new UnitOfWork();
     await uow.start();
-    const taxRepo = new TaxRepository(uow);
+
     try {
-      const country = await taxRepo.getCountryByCode(String(countryCode).toUpperCase());
-      if (!country) {
-        await uow.commit();
-        return null;
-      }
-      // get current vat row for this country
-      const [rows] = await taxRepo.conn.query(
+      const country = await this._resolveCountryByInput(uow.getConnection(), buyerCountry);
+
+      let vatRate = null;
+      if (country?.id) {
+        const [rows] = await uow.getConnection().query(
           `SELECT standard_rate FROM vat_rates WHERE country_id = ? AND effective_to IS NULL LIMIT 1`,
-        [country.id]
+          [country.id],
         );
+        vatRate = rows?.[0]?.standard_rate == null ? null : Number(rows[0].standard_rate);
+      }
+
       await uow.commit();
-      const rate = rows?.[0]?.standard_rate;
-      return rate == null ? null : Number(rate);
+
+      const companyProfile = await this._loadCompanyTaxProfile(invoiceOwnerUserId);
+      const uidCandidate = companyProfile?.atu_number || companyProfile?.registration_number || '';
+      const normalizedUid = this._normalizeUid(uidCandidate);
+      const hasValidUid = this._isLikelyValidUid(normalizedUid);
+      const countryCode = String(country?.country_code || '').toUpperCase();
+
+      // Reverse charge for company customers with a valid UID outside seller country (AT).
+      const isReverseCharge = Boolean(hasValidUid && countryCode && countryCode !== 'AT');
+
+      return {
+        vatRate: isReverseCharge ? 0 : vatRate,
+        isReverseCharge,
+        countryCode: countryCode || null,
+        uid: hasValidUid ? normalizedUid : null,
+      };
     } catch (e) {
       await uow.rollback();
       throw e;
     }
   }
 
+  async resolveVatRateForCountry(countryCode) {
+    const decision = await this.resolveTaxDecisionForSubscription({
+      buyerCountry: countryCode,
+      invoiceOwnerUserId: null,
+    });
+    return decision?.vatRate ?? null;
+  }
+
   // Issue invoice for a subscription period, with items from pack_breakdown
   async issueForAbonement(abonement, periodStart, periodEnd, { actorUserId, lang = 'en' } = {}) {
     console.log('[INVOICE ISSUE] Inputs:', {
@@ -644,8 +711,12 @@ class InvoiceService {
     };
     const currency = abonement.currency || 'EUR';
 
-    // NEW: resolve invoice vat_rate (standard) from buyer country
-    const vat_rate = await this.resolveVatRateForCountry(addr.country);
+    // CHANGED: resolve tax mode for this subscription (standard VAT vs reverse charge)
+    const taxDecision = await this.resolveTaxDecisionForSubscription({
+      buyerCountry: addr.country,
+      invoiceOwnerUserId: actorUserId ?? abonement.user_id ?? abonement.purchaser_user_id ?? null,
+    });
+    const vat_rate = taxDecision?.vatRate ?? null;
 
     const items = await this._buildInvoiceItems({ abonement, vatRate: vat_rate, lang });
 
@@ -655,6 +726,9 @@ class InvoiceService {
       period_start: periodStart,
       period_end: periodEnd,
       referred_by: abonement.referred_by || null,
+      tax_mode: taxDecision?.isReverseCharge ? 'reverse_charge' : 'standard',
+      customer_country_code: taxDecision?.countryCode || null,
+      uid_number: taxDecision?.uid || null,
     };
     
     // CHANGED: prioritize token user id for invoice ownership

services/profile/company/CompanyProfileService.js

@@ -13,7 +13,6 @@ class CompanyProfileService {
         { key: 'zip_code', label: 'Postal code' },
         { key: 'city', label: 'City' },
         { key: 'country', label: 'Country' },
-        { key: 'registrationNumber', label: 'VAT' },
         { key: 'accountHolderName', label: 'Account holder' },
         { key: 'iban', label: 'IBAN' }
       ];
@@ -26,6 +25,8 @@ class CompanyProfileService {
       }
 
       profileData.companyName = (profileData.companyName || '').toString().trim();
+  profileData.registrationNumber = (profileData.registrationNumber || '').toString().trim() || null;
+  profileData.atuNumber = (profileData.atuNumber || profileData.uidNumber || '').toString().trim() || null;
 
       // Pass all profileData including country to repository
       const repo = new CompanyUserRepository(unitOfWork);

templates/abo/abo-contract-template-new.html

@@ -344,8 +344,8 @@
       </div>
       <div class="company">
         <div><strong>PROFIT PLANET GMBH</strong></div>
-        <div>Liebenauer Hauptstraße 82c</div>
-        <div>A-8041 Graz</div>
+        <div>Kärntner Straße 227</div>
+        <div>8053 Graz</div>
         <div class="muted">FN-649474 i</div>
         <div class="muted" style="margin-top:6px;">IBAN: AT16 2081 5000 4639 9507</div>
         <div class="muted">Swift/BIC Code: STSPAT2GXXX</div>