Mahngebühr VAT differs by country (CH: liable; DE/AT: not), so it's now a
toggle (crm_invoices_late_fee_vat_enabled, seeded into migration 143 in place
since it isn't deployed yet — no compensation migration). When on, VAT is
added on top of the net fee at the org's default rate
(business_profile.vat_rate_default). Gated so it's a NO-OP when the org doesn't
charge VAT (default rate 0/unset) — i.e. enabling the toggle on a non-VAT org
adds nothing, as required. Settings UI: a self-documenting checkbox.
The fee is treated as net + VAT-on-top; the tax-report VAT breakdown for the
fee is part of the deferred dunning-document rework. tsc 0, build green,
9/9 workflow tests.
Luca
eaceb7e71c