[PM-19147] Automatic Tax Improvements

bitwarden_license/src/Commercial.Core/AdminConsole/Providers/RemoveOrganizationFromProviderCommand.cs

@@ -28,6 +28,7 @@ public class RemoveOrganizationFromProviderCommand : IRemoveOrganizationFromProv
     private readonly ISubscriberService _subscriberService;
     private readonly IHasConfirmedOwnersExceptQuery _hasConfirmedOwnersExceptQuery;
     private readonly IPricingClient _pricingClient;
+    private readonly IOrganizationAutomaticTaxStrategy _organizationAutomaticTaxStrategy;
 
     public RemoveOrganizationFromProviderCommand(
         IEventService eventService,
@@ -40,7 +41,8 @@ public RemoveOrganizationFromProviderCommand(
         IProviderBillingService providerBillingService,
         ISubscriberService subscriberService,
         IHasConfirmedOwnersExceptQuery hasConfirmedOwnersExceptQuery,
-        IPricingClient pricingClient)
+        IPricingClient pricingClient,
+        IOrganizationAutomaticTaxStrategy organizationAutomaticTaxStrategy)
     {
         _eventService = eventService;
         _mailService = mailService;
@@ -53,6 +55,7 @@ public RemoveOrganizationFromProviderCommand(
         _subscriberService = subscriberService;
         _hasConfirmedOwnersExceptQuery = hasConfirmedOwnersExceptQuery;
         _pricingClient = pricingClient;
+        _organizationAutomaticTaxStrategy = organizationAutomaticTaxStrategy;
     }
 
     public async Task RemoveOrganizationFromProvider(
@@ -107,7 +110,7 @@ private async Task ResetOrganizationBillingAsync(
             organization.IsValidClient() &&
             !string.IsNullOrEmpty(organization.GatewayCustomerId))
         {
-            await _stripeAdapter.CustomerUpdateAsync(organization.GatewayCustomerId, new CustomerUpdateOptions
+            var customer = await _stripeAdapter.CustomerUpdateAsync(organization.GatewayCustomerId, new CustomerUpdateOptions
             {
                 Description = string.Empty,
                 Email = organization.BillingEmail
@@ -120,7 +123,6 @@ private async Task ResetOrganizationBillingAsync(
                 Customer = organization.GatewayCustomerId,
                 CollectionMethod = StripeConstants.CollectionMethod.SendInvoice,
                 DaysUntilDue = 30,
-                AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true },
                 Metadata = new Dictionary<string, string>
                 {
                     { "organizationId", organization.Id.ToString() }
@@ -130,6 +132,8 @@ private async Task ResetOrganizationBillingAsync(
                 Items = [new SubscriptionItemOptions { Price = plan.PasswordManager.StripeSeatPlanId, Quantity = organization.Seats }]
             };
 
+            await _organizationAutomaticTaxStrategy.SetCreateOptionsAsync(subscriptionCreateOptions, customer);
+
             var subscription = await _stripeAdapter.SubscriptionCreateAsync(subscriptionCreateOptions);
 
             organization.GatewaySubscriptionId = subscription.Id;

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

@@ -40,7 +40,8 @@ public class ProviderBillingService(
     IProviderUserRepository providerUserRepository,
     IStripeAdapter stripeAdapter,
     ISubscriberService subscriberService,
-    ITaxService taxService) : IProviderBillingService
+    ITaxService taxService,
+    IOrganizationAutomaticTaxStrategy organizationAutomaticTaxStrategy) : IProviderBillingService
 {
     [RequireFeature(FeatureFlagKeys.P15179_AddExistingOrgsFromProviderPortal)]
     public async Task AddExistingOrganization(
@@ -589,10 +590,6 @@ public async Task<Subscription> SetupSubscription(
 
         var subscriptionCreateOptions = new SubscriptionCreateOptions
         {
-            AutomaticTax = new SubscriptionAutomaticTaxOptions
-            {
-                Enabled = true
-            },
             CollectionMethod = StripeConstants.CollectionMethod.SendInvoice,
             Customer = customer.Id,
             DaysUntilDue = 30,
@@ -605,6 +602,8 @@ public async Task<Subscription> SetupSubscription(
             ProrationBehavior = StripeConstants.ProrationBehavior.CreateProrations
         };
 
+        await organizationAutomaticTaxStrategy.SetCreateOptionsAsync(subscriptionCreateOptions, customer);
+
         try
         {
             var subscription = await stripeAdapter.SubscriptionCreateAsync(subscriptionCreateOptions);

bitwarden_license/test/Commercial.Core.Test/AdminConsole/ProviderFeatures/RemoveOrganizationFromProviderCommandTests.cs

@@ -228,6 +228,26 @@ public async Task RemoveOrganizationFromProvider_OrganizationStripeEnabled_Conso
             Id = "subscription_id"
         });
 
+        sutProvider.GetDependency<IOrganizationAutomaticTaxStrategy>()
+            .When(x => x.SetCreateOptionsAsync(
+                Arg.Is<SubscriptionCreateOptions>(options =>
+                    options.Customer == organization.GatewayCustomerId &&
+                    options.CollectionMethod == StripeConstants.CollectionMethod.SendInvoice &&
+                    options.DaysUntilDue == 30 &&
+                    options.Metadata["organizationId"] == organization.Id.ToString() &&
+                    options.OffSession == true &&
+                    options.ProrationBehavior == StripeConstants.ProrationBehavior.CreateProrations &&
+                    options.Items.First().Price == teamsMonthlyPlan.PasswordManager.StripeSeatPlanId &&
+                    options.Items.First().Quantity == organization.Seats)
+                , Arg.Any<Customer>()))
+            .Do(x =>
+            {
+                x.Arg<SubscriptionCreateOptions>().AutomaticTax = new SubscriptionAutomaticTaxOptions
+                {
+                    Enabled = true
+                };
+            });
+
         await sutProvider.Sut.RemoveOrganizationFromProvider(provider, providerOrganization, organization);
 
         await stripeAdapter.Received(1).SubscriptionCreateAsync(Arg.Is<SubscriptionCreateOptions>(options =>

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

@@ -975,11 +975,12 @@ public async Task SetupSubscription_Succeeds(
     {
         provider.GatewaySubscriptionId = null;
 
-        sutProvider.GetDependency<ISubscriberService>().GetCustomerOrThrow(provider).Returns(new Customer
+        var customer = new Customer
         {
             Id = "customer_id",
             Tax = new CustomerTax { AutomaticTax = StripeConstants.AutomaticTaxStatus.Supported }
-        });
+        };
+        sutProvider.GetDependency<ISubscriberService>().GetCustomerOrThrow(provider).Returns(customer);
 
         var providerPlans = new List<ProviderPlan>
         {
@@ -1017,6 +1018,19 @@ public async Task SetupSubscription_Succeeds(
 
         var expected = new Subscription { Id = "subscription_id", Status = StripeConstants.SubscriptionStatus.Active };
 
+        sutProvider.GetDependency<IOrganizationAutomaticTaxStrategy>()
+            .When(x => x.SetCreateOptionsAsync(
+                Arg.Is<SubscriptionCreateOptions>(options =>
+                    options.Customer == "customer_id")
+                , Arg.Is<Customer>(p => p == customer)))
+            .Do(x =>
+            {
+                x.Arg<SubscriptionCreateOptions>().AutomaticTax = new SubscriptionAutomaticTaxOptions
+                {
+                    Enabled = true
+                };
+            });
+
         sutProvider.GetDependency<IStripeAdapter>().SubscriptionCreateAsync(Arg.Is<SubscriptionCreateOptions>(
             sub =>
                 sub.AutomaticTax.Enabled == true &&

src/Billing/Services/Implementations/UpcomingInvoiceHandler.cs

@@ -1,8 +1,7 @@
 using Bit.Core.AdminConsole.Repositories;
-using Bit.Core.Billing.Constants;
-using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Extensions;
 using Bit.Core.Billing.Pricing;
+using Bit.Core.Billing.Services;
 using Bit.Core.OrganizationFeatures.OrganizationSponsorships.FamiliesForEnterprise.Interfaces;
 using Bit.Core.Repositories;
 using Bit.Core.Services;
@@ -21,7 +20,9 @@
     IStripeEventService stripeEventService,
     IStripeEventUtilityService stripeEventUtilityService,
     IUserRepository userRepository,
-    IValidateSponsorshipCommand validateSponsorshipCommand)
+    IValidateSponsorshipCommand validateSponsorshipCommand,
+    IIndividualAutomaticTaxStrategy individualAutomaticTaxStrategy,
+    IOrganizationAutomaticTaxStrategy organizationAutomaticTaxStrategy)
     : IUpcomingInvoiceHandler
 {
     public async Task HandleAsync(Event parsedEvent)
@@ -136,33 +137,15 @@
 
     private async Task TryEnableAutomaticTaxAsync(Subscription subscription)
     {
-        if (subscription.AutomaticTax.Enabled ||
-            !subscription.Customer.HasBillingLocation() ||
-            await IsNonTaxableNonUSBusinessUseSubscription(subscription))
+        var updateOptions = subscription.IsOrganization()
+            ? await organizationAutomaticTaxStrategy.GetUpdateOptionsAsync(subscription)
+            : individualAutomaticTaxStrategy.GetUpdateOptions(subscription);
+
+        if (updateOptions == null)
         {
             return;
         }
 
-        await stripeFacade.UpdateSubscription(subscription.Id,
-            new SubscriptionUpdateOptions
-            {
-                DefaultTaxRates = [],
-                AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true }
-            });
-
-        return;
-
-        async Task<bool> IsNonTaxableNonUSBusinessUseSubscription(Subscription localSubscription)
-        {
-            var familyPriceIds = (await Task.WhenAll(
-                    pricingClient.GetPlanOrThrow(PlanType.FamiliesAnnually2019),
-                    pricingClient.GetPlanOrThrow(PlanType.FamiliesAnnually)))
-                .Select(plan => plan.PasswordManager.StripePlanId);
-
-            return localSubscription.Customer.Address.Country != "US" &&
-                   localSubscription.Metadata.ContainsKey(StripeConstants.MetadataKeys.OrganizationId) &&
-                   !localSubscription.Items.Select(item => item.Price.Id).Intersect(familyPriceIds).Any() &&
-                   !localSubscription.Customer.TaxIds.Any();
-        }
+        await stripeFacade.UpdateSubscription(subscription.Id, updateOptions);
     }
 }

src/Core/Billing/Constants/StripeConstants.cs

@@ -47,6 +47,8 @@ public static class InvoiceStatus
     public static class MetadataKeys
     {
         public const string OrganizationId = "organizationId";
+        public const string ProviderId = "providerId";
+        public const string UserId = "userId";
     }
 
     public static class PaymentBehavior

src/Core/Billing/Extensions/CustomerExtensions.cs

@@ -5,23 +5,13 @@ namespace Bit.Core.Billing.Extensions;
 
 public static class CustomerExtensions
 {
-    public static bool HasBillingLocation(this Customer customer)
-        => customer is
-        {
-            Address:
-            {
-                Country: not null and not "",
-                PostalCode: not null and not ""
-            }
-        };
-
     /// <summary>
     /// Determines if a Stripe customer supports automatic tax
     /// </summary>
     /// <param name="customer"></param>
     /// <returns></returns>
     public static bool HasTaxLocationVerified(this Customer customer) =>
-        customer?.Tax?.AutomaticTax == StripeConstants.AutomaticTaxStatus.Supported;
+        customer?.Tax?.AutomaticTax != StripeConstants.AutomaticTaxStatus.UnrecognizedLocation;
 
     public static decimal GetBillingBalance(this Customer customer)
     {

src/Core/Billing/Extensions/ServiceCollectionExtensions.cs

@@ -4,6 +4,7 @@
 using Bit.Core.Billing.Pricing;
 using Bit.Core.Billing.Services;
 using Bit.Core.Billing.Services.Implementations;
+using Bit.Core.Billing.Services.Implementations.AutomaticTax;
 
 namespace Bit.Core.Billing.Extensions;
 
@@ -18,6 +19,8 @@ public static void AddBillingOperations(this IServiceCollection services)
         services.AddTransient<IPremiumUserBillingService, PremiumUserBillingService>();
         services.AddTransient<ISetupIntentCache, SetupIntentDistributedCache>();
         services.AddTransient<ISubscriberService, SubscriberService>();
+        services.AddTransient<IIndividualAutomaticTaxStrategy, IndividualAutomaticTaxStrategy>();
+        services.AddTransient<IOrganizationAutomaticTaxStrategy, OrganizationAutomaticTaxStrategy>();
         services.AddLicenseServices();
         services.AddPricingClient();
     }

src/Core/Billing/Extensions/SubscriptionExtensions.cs

@@ -0,0 +1,12 @@
+using Bit.Core.Billing.Constants;
+using Stripe;
+
+namespace Bit.Core.Billing.Extensions;
+
+public static class SubscriptionExtensions
+{
+    public static bool IsOrganization(this Subscription subscription)
+    {
+        return subscription.Metadata.ContainsKey(StripeConstants.MetadataKeys.OrganizationId);
+    }
+}