<?php

/*
 * LMS version 1.11-git
 *
 *  (C) Copyright 2001-2026 LMS Developers
 *
 *  Please, see the doc/AUTHORS for more information about authors!
 *
 *  This program is free software; you can redistribute it and/or modify
 *  it under the terms of the GNU General Public License Version 2 as
 *  published by the Free Software Foundation.
 *
 *  This program is distributed in the hope that it will be useful,
 *  but WITHOUT ANY WARRANTY; without even the implied warranty of
 *  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
 *  GNU General Public License for more details.
 *
 *  You should have received a copy of the GNU General Public License
 *  along with this program; if not, write to the Free Software
 *  Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA 02111-1307,
 *  USA.
 *
 *  $Id$
 */

namespace Lms\KSeF;

class KSeF
{
    const CERTIFICATE_FORMAT_UNKNOWN = 0;
    const CERTIFICATE_FORMAT_PEM = 1;
    const CERTIFICATE_FORMAT_PKCS12 = 2;

    const CERTIFICATE_TYPE_ONLINE = 1;
    const CERTIFICATE_TYPE_OFFLINE = 2;

    const ENVIRONMENT_TEST = 1;
    const ENVIRONMENT_PROD = 2;
    const ENVIRONMENT_DEMO = 3;

    const IDENTIFIER_TEN = 1;
    const IDENTIFIER_VAT_UE = 2;
    const IDENTIFIER_OTHER = 3;
    const IDENTIFIER_NONE = 4;
    const IDENTIFIER_INTERNAL_ID = 5;

    const INVOICING_MODE_ONLINE = 1;
    const INVOICING_MODE_OFFLINE = 2;

    const DOC_ZAL = 100;
    const DOC_ROZ = 101;
    const DOC_UPR = 102;
    const DOC_KOR_ZAL = 103;
    const DOC_KOR_ROZ = 104;
    const DOC_VAT_PEF = 105;
    const DOC_VAT_PEF_SP = 106;
    const DOC_KOR_PEF = 107;
    const DOC_VAT_RR = 108;
    const DOC_KOR_VAT_RR = 109;

    const PAYTYPE_OTHER = 0;
    const PAYTYPE_CASH = 1;
    const PAYTYPE_CARD = 2;
    const PAYTYPE_NOTE = 3;
    const PAYTYPE_CHECK = 4;
    const PAYTYPE_CREDIT = 5;
    const PAYTYPE_TRANSFER = 6;
    const PAYTYPE_MOBILE = 7;

    const KSEF_UPO_DIR = STORAGE_DIR . DIRECTORY_SEPARATOR . 'ksef' . DIRECTORY_SEPARATOR . 'upo';
    const KSEF_INVOICE_DIR = STORAGE_DIR . DIRECTORY_SEPARATOR . 'ksef' . DIRECTORY_SEPARATOR . 'invoice';

    private static $upoStorage = null;
    private static $invoiceStorage = null;

    private static $savedInvoices = [];

    private static $docTypes;

    private static $identifierTypes = [
        'Nip' => self::IDENTIFIER_TEN,
        'VatUe' => self::IDENTIFIER_VAT_UE,
        'Other' => self::IDENTIFIER_OTHER,
        'None' => self::IDENTIFIER_NONE,
        'InternalId' => self::IDENTIFIER_INTERNAL_ID,
    ];

    private static $invoicingModes = [
        'Online' => self::INVOICING_MODE_ONLINE,
        'Offline' => self::INVOICING_MODE_OFFLINE,
    ];

    private static $invoiceTypes = [
        'Vat' => DOC_INVOICE,
        'Zal' => self::DOC_ZAL,
        'Kor' => DOC_CNOTE,
        'Roz' => self::DOC_ROZ,
        'Upr' => self::DOC_UPR,
        'KorZal' => self::DOC_KOR_ZAL,
        'KorRoz' => self::DOC_KOR_ROZ,
        'VatPef' => self::DOC_VAT_PEF,
        'VatPefSp' => self::DOC_VAT_PEF_SP,
        'KorPef' => self::DOC_KOR_PEF,
        'VatRr' =>  self::DOC_VAT_RR,
        'KorVatRr' => self::DOC_KOR_VAT_RR,
    ];

    private static $deadlineUnits = [
        'dni' => 'days',
    ];

    private $db;
    private $lms;
    private $divisions = [];
    private $countries;
    private $defaultCurrency;
    private $taxes;

    private $payTypes;
    private static $ksefPayTypes;
    private static $ksefTaxProperties;
    private static $taxProperties;

    private $showOnlyAlternativeAccounts;
    private $showAllAccounts;

    public function __construct($db, $lms)
    {
        $this->db = $db;
        $this->lms = $lms;
        $this->countries = $db->GetAllByKey('SELECT * FROM countries', 'id');
        $this->defaultCurrency = \Localisation::getCurrentCurrency();
        $this->taxes = $lms->GetTaxes();

        $this->payTypes = [
            PAYTYPE_CASH => 1,
            PAYTYPE_CARD => 2,
            PAYTYPE_BANK_LOAN => 5,
            PAYTYPE_TRANSFER => 6,
            PAYTYPE_BARTER => 'barter',
            PAYTYPE_CASH_ON_DELIVERY => 'za pobraniem',
            PAYTYPE_COMPENSATION => 'kompensacja',
            PAYTYPE_CONTRACT => 'umowa',
            PAYTYPE_INSTALMENTS => 'raty',
            PAYTYPE_PAID => 'zapłacono',
            PAYTYPE_TRANSFER_CASH => 'przelew/gotówka',
        ];

        $this->showOnlyAlternativeAccounts = \ConfigHelper::checkConfig('invoices.show_only_alternative_accounts');
        $this->showAllAccounts = \ConfigHelper::checkConfig('invoices.show_all_accounts');
    }

    public function updateConfig(): array
    {
        $divisionConfigs = $this->db->GetAllByKey(
            'SELECT
                d.id AS divisionid,
                kc.id AS configid,
                kc.delay,
                kc.allconsumers,
                kc.boundarydate,
                kc.showbalancesummary
            FROM divisions d
            LEFT JOIN ksefconfig kc ON kc.divisionid = d.id
            ORDER BY d.id',
            'divisionid'
        );
        if (empty($divisionConfigs)) {
            $divisionConfigs = [];
        }

        $uiConfigVariables = $this->db->GetAll(
            'SELECT
                c.var,
                c.value,
                COALESCE(c.divisionid, 0) AS divisionid
            FROM uiconfig c
            WHERE section = ?
                AND var in ?
                AND disabled = ?
            ORDER BY COALESCE(c.divisionid, 0)',
            [
                'ksef',
                [
                    'delay',
                    'all_consumers',
                    'boundary_date',
                    'show_balance_summary',
                ],
                0,
            ]
        );
        if (empty($uiConfigVariables)) {
            $uiConfigVariables = [];
        }

        $existingDivisionConfigs = [];

        foreach ($uiConfigVariables as $uiConfigVariable) {
            $divisionId = $uiConfigVariable['divisionid'];
            $var = $uiConfigVariable['var'];
            $value = $uiConfigVariable['value'];

            if (!isset($existingDivisionConfigs[$divisionId])) {
                $existingDivisionConfigs[$divisionId] = [];
            }

            switch ($var) {
                case 'delay':
                    $value = intval($value);
                    break;
                case 'all_consumers':
                    $value = \ConfigHelper::checkValue($value) ? 1 : 0;
                    $var = 'allconsumers';
                    break;
                case 'show_balance_summary':
                    $value = \ConfigHelper::checkValue($value) ? 1 : 0;
                    $var = 'showbalancesummary';
                    break;
                case 'boundary_date':
                    $value = strtotime($value);
                    if ($value === false) {
                        $value = strtotime('2026/04/01');
                    }
                    $var = 'boundarydate';
                    break;
            }
            $existingDivisionConfigs[$divisionId][$var] = $value;
        }

        if (isset($existingDivisionConfigs[0])) {
            $existingDivisionConfigs[0]['delay'] = isset($existingDivisionConfigs[0]['delay']) ? $existingDivisionConfigs[0]['delay'] : 3600;
            $existingDivisionConfigs[0]['allconsumers'] = isset($existingDivisionConfigs[0]['allconsumers']) && $existingDivisionConfigs[0]['allconsumers'] ? 1 : 0;
            $existingDivisionConfigs[0]['boundarydate'] = isset($existingDivisionConfigs[0]['boundarydate']) ? $existingDivisionConfigs[0]['boundarydate'] : strtotime('2026/04/01');
            if ($existingDivisionConfigs[0]['boundarydate'] === false) {
                $existingDivisionConfigs[0]['boundarydate'] = strtotime('2026/04/01');
            }
            $existingDivisionConfigs[0]['showbalancesummary'] = isset($existingDivisionConfigs[0]['showbalancesummary']) && $existingDivisionConfigs[0]['showbalancesummary'] ? 1 : 0;
        } else {
            $existingDivisionConfigs[0] = [
                'delay' => 3600,
                'allconsumers' => 0,
                'boundarydate' => strtotime('2026/04/01'),
                'showbalancesummary' => 0,
            ];
        }

        foreach ($divisionConfigs as $divisionId => $divisionConfig) {
            $delay = isset($existingDivisionConfigs[$divisionId]['delay'])
                ? $existingDivisionConfigs[$divisionId]['delay']
                : $existingDivisionConfigs[0]['delay'];
            $allConsumers = isset($existingDivisionConfigs[$divisionId]['allconsumers'])
                ? $existingDivisionConfigs[$divisionId]['allconsumers']
                : $existingDivisionConfigs[0]['allconsumers'];
            $boundaryDate = isset($existingDivisionConfigs[$divisionId]['boundarydate'])
                ? $existingDivisionConfigs[$divisionId]['boundarydate']
                : $existingDivisionConfigs[0]['boundarydate'];
            $showBalanceSummary = isset($existingDivisionConfigs[$divisionId]['showbalancesummary'])
                ? $existingDivisionConfigs[$divisionId]['showbalancesummary']
                : $existingDivisionConfigs[0]['showbalancesummary'];

            if (empty($divisionConfig['configid'])) {
                $this->db->Execute(
                    'INSERT INTO ksefconfig
                    (divisionid, delay, allconsumers, boundarydate, showbalancesummary)
                    VALUES (?, ?, ?, ?, ?)',
                    [
                        $divisionId,
                        $delay,
                        $allConsumers,
                        $boundaryDate,
                        $showBalanceSummary,
                    ]
                );
                $divisionConfigs[$divisionId] = [
                    'delay' => $delay,
                    'allconsumers' => $allConsumers,
                    'boundarydate' => $boundaryDate,
                    'showbalancesummary' => $showBalanceSummary,
                ];
            } else {
                $args = [];

                if ($divisionConfig['delay'] != $delay) {
                    $args['delay'] = $delay;
                }
                if ($divisionConfig['allconsumers'] != $allConsumers) {
                    $args['allconsumers'] = $allConsumers;
                }
                if ($divisionConfig['boundarydate'] != $boundaryDate) {
                    $args['boundarydate'] = $boundaryDate;
                }
                if ($divisionConfig['showbalancesummary'] != $showBalanceSummary) {
                    $args['showbalancesummary'] = $showBalanceSummary;
                }

                if (!empty($args)) {
                    $fields = array_keys($args);
                    $args['configid'] = $divisionConfig['configid'];

                    $this->db->Execute(
                        'UPDATE ksefconfig
                        SET ' . implode(' = ?, ', $fields) . ' = ?
                        WHERE id = ?',
                        $args
                    );

                    $divisionConfigs[$divisionId] = array_merge($divisionConfigs[$divisionId], $args);
                }
            }
        }

        return $divisionConfigs;
    }

    public static function base64Url(string $base64Data): string
    {
        return rtrim(strtr($base64Data, '+/', '-_'), '=');
    }

    public static function getQrCodeUrl(array $params): string
    {
        if (isset($params['environment'])) {
            switch ($params['environment']) {
                case self::ENVIRONMENT_PROD:
                    $url = 'https://qr.ksef.mf.gov.pl/invoice';
                    break;
                case self::ENVIRONMENT_DEMO:
                    $url = 'https://qr-demo.ksef.mf.gov.pl/invoice';
                    break;
                default:
                    $url = 'https://qr-test.ksef.mf.gov.pl/invoice';
                    break;
            }
        } else {
            $url = 'https://qr-test.ksef.mf.gov.pl/invoice';
        }

        $url .= '/' . preg_replace('/[^0-9]/', '', $params['ten'])
            . '/' . date('d-m-Y', $params['date'])
            . '/' . self::base64Url($params['hash']);

        return $url;
    }

    public static function formatInternalId($internalId)
    {
        $internalId = preg_replace('/[^0-9]/', '', $internalId);

        return substr($internalId, 0, 10) . '-' . substr($internalId, 10);
    }

    public function getInvoiceXml(array $invoice)
    {
        if (!isset($this->divisions[$invoice['divisionid']])) {
            $this->divisions[$invoice['divisionid']] = $this->lms->GetDivision($invoice['divisionid']);
        }
        $division = $this->divisions[$invoice['divisionid']];

        $xml = '<?xml version="1.0" encoding="UTF-8"?>' . PHP_EOL
            . "<Faktura xmlns=\"http://crd.gov.pl/wzor/2025/06/25/13775/\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\">" . PHP_EOL
            . "\t<Naglowek>" . PHP_EOL
            . "\t\t<KodFormularza kodSystemowy=\"FA (3)\" wersjaSchemy=\"1-0E\">FA</KodFormularza>" . PHP_EOL
            . "\t\t<WariantFormularza>3</WariantFormularza>" . PHP_EOL
            . "\t\t<DataWytworzeniaFa>" . gmdate('Y-m-d\TH:i:s\Z') . "</DataWytworzeniaFa>" . PHP_EOL
            . "\t\t<SystemInfo>" . \LMS::SOFTWARE_NAME . ' ' . \LMS::SOFTWARE_VERSION . "</SystemInfo>" . PHP_EOL
            . "\t</Naglowek>" . PHP_EOL;

        $xml .= "\t<Podmiot1>" . PHP_EOL;
        $xml .= "\t\t<DaneIdentyfikacyjne>" . PHP_EOL;
        $xml .= "\t\t\t<NIP>" . preg_replace('/[^0-9]/', '', $invoice['division_ten']) . "</NIP>" . PHP_EOL;
        $xml .= "\t\t\t<Nazwa>" . htmlspecialchars($invoice['division_name']) . "</Nazwa>" . PHP_EOL;
        $xml .= "\t\t</DaneIdentyfikacyjne>" . PHP_EOL;
        $xml .= "\t\t<Adres>" . PHP_EOL;
        $xml .= "\t\t\t<KodKraju>PL</KodKraju>" . PHP_EOL;
        $xml .= "\t\t\t<AdresL1>" . htmlspecialchars($invoice['division_address']) . "</AdresL1>" . PHP_EOL;
        $xml .= "\t\t\t<AdresL2>" . htmlspecialchars((empty($invoice['division_zip']) ? '' : $invoice['division_zip'] . ' ') . $invoice['division_city']) . "</AdresL2>" . PHP_EOL;
        $xml .= "\t\t</Adres>" . PHP_EOL;

        if (!empty($division['email']) || !empty($division['phone'])) {
            $xml .= "\t\t<DaneKontaktowe>" . PHP_EOL;
            if (!empty($division['email'])) {
                $xml .= "\t\t\t<Email>" . $division['email'] . "</Email>" . PHP_EOL;
            }
            if (!empty($division['phone'])) {
                $xml .= "\t\t\t<Telefon>" . htmlspecialchars($division['phone']) . "</Telefon>" . PHP_EOL;
            }
            $xml .= "\t\t</DaneKontaktowe>" . PHP_EOL;
        }

        $xml .= "\t</Podmiot1>" . PHP_EOL;

        $ue = $foreign = false;
        $ten = preg_replace('/[\s\-]/', '', $invoice['ten']);
        if (!empty($ten)) {
            if (preg_match('/^(?<country>[A-Z]{2})(?<ten>[A-Z0-9]+)$/', $ten, $m)) {
                if (strpos($ten, 'GB') === false) {
                    $ue = true;
                } else {
                    $foreign = true;
                }
            } elseif (!empty($invoice['countryid']) && !empty($invoice['division_countryid']) && $invoice['countryid'] != $invoice['division_countryid']) {
                //$foreign = true;
                return [
                    'error' => 'Invalid Tax Exempt No. format: \'' . $invoice['ten'] . '\'',
                ];
            }
        }

        $xml .= "\t<Podmiot2>" . PHP_EOL;

        $xml .= "\t\t<DaneIdentyfikacyjne>" . PHP_EOL;
        if ($ue) {
            $xml .= "\t\t\t<KodUE>" . $m['country'] . "</KodUE>\n";
            $xml .= "\t\t<NrVatUE>" . $m['ten'] . "</NrVatUE>\n";
        } elseif ($foreign) {
            $xml .= "\t\t\t<KodKraju>" . $m['country'] . "</KodKraju>\n";
            $xml .= "\t\t<NrID>" . $m['ten'] . "</NrID>\n";
        } elseif (empty($invoice['ten'])) {
            $xml .= "\t\t\t<BrakID>1</BrakID>" . PHP_EOL;
        } else {
            $xml .= "\t\t\t<NIP>" . preg_replace('/[^0-9]/', '', $ten) . "</NIP>" . PHP_EOL;
        }
        $buyerName = trim($invoice['name']);
        if (!empty($buyerName)) {
            $xml .= "\t\t\t<Nazwa>" . htmlspecialchars($buyerName) . "</Nazwa>" . PHP_EOL;
        }
        $xml .= "\t\t</DaneIdentyfikacyjne>" . PHP_EOL;

        $xml .= "\t\t<Adres>" . PHP_EOL;
        $xml .= "\t\t\t<KodKraju>" . (empty($m['country']) ? 'PL' : $m['country']) . "</KodKraju>" . PHP_EOL;
        $xml .= "\t\t\t<AdresL1>" . htmlspecialchars($invoice['address']) . "</AdresL1>" . PHP_EOL;
        $xml .= "\t\t\t<AdresL2>" . htmlspecialchars((empty($invoice['zip']) ? '' : $invoice['zip'] . ' ') . $invoice['city']) . "</AdresL2>" . PHP_EOL;
        $xml .= "\t\t</Adres>" . PHP_EOL;

        if (!empty($invoice['post_countryid']) && isset($this->countries[$invoice['post_countryid']])) {
            $countryCode = substr($this->countries[$invoice['post_countryid']]['ccode'], 3);
        } else {
            $countryCode = 'PL';
        }

        if (!empty($invoice['post_address'])) {
            $xml .= "\t\t<AdresKoresp>" . PHP_EOL;
            $xml .= "\t\t\t<KodKraju>" . $countryCode . "</KodKraju>" . PHP_EOL;
            $xml .= "\t\t\t<AdresL1>"
                . (empty($invoice['post_address'])
                    ? '-'
                    : htmlspecialchars($invoice['post_address'])
                ) . "</AdresL1>" . PHP_EOL;
            $xml .= "\t\t\t<AdresL2>"
                . (empty($invoice['post_zip']) && empty($invoice['post_city'])
                    ? '-'
                    : htmlspecialchars((empty($invoice['post_zip']) ? '' : $invoice['post_zip'] . ' ') . $invoice['post_city'])
                ) . "</AdresL2>" . PHP_EOL;
            $xml .= "\t\t</AdresKoresp>" . PHP_EOL;
        }

        $xml .= "\t\t<NrKlienta>" . $invoice['customerid'] . "</NrKlienta>" . PHP_EOL;

        $xml .= "\t\t<JST>" . (empty($invoice['recipient_address_id']) || empty($invoice['recipient_type']) || $invoice['recipient_type'] == 2 ? '2' : '1') . "</JST>" . PHP_EOL;
        $xml .= "\t\t<GV>" . (empty($invoice['recipient_address_id']) || empty($invoice['recipient_type']) || $invoice['recipient_type'] == 1 ? '2' : '1') . "</GV>" . PHP_EOL;

        $xml .= "\t</Podmiot2>" . PHP_EOL;

        if (!empty($invoice['recipient_address_id'])) {
            $rec_ue = $rec_foreign = false;
            $rec_ten = preg_replace('/[\s\-]/', '', $invoice['recipient_ten']);
            if (!empty($rec_ten)) {
                if (preg_match('/^(?<country>[A-Z]{2})(?<ten>[A-Z0-9]+)$/', $rec_ten, $rec_m)) {
                    if (strpos($rec_ten, 'GB') === false) {
                        $rec_ue = true;
                    } else {
                        $rec_foreign = true;
                    }
                } elseif (!empty($invoice['rec_country_id']) && !empty($invoice['division_countryid']) && $invoice['rec_country_id'] != $invoice['division_countryid']) {
                    $rec_foreign = true;
                }
            }

            $xml .= "\t<Podmiot3>" . PHP_EOL;

            $xml .= "\t\t<DaneIdentyfikacyjne>" . PHP_EOL;
            if ($rec_ue) {
                $xml .= "\t\t\t<KodUE>" . $rec_m['country'] . "</KodUE>\n";
                $xml .= "\t\t<KodVatUE>" . $rec_m['ten'] . "</KodVatUE>\n";
            } elseif ($rec_foreign) {
                $xml .= "\t\t\t<KodKraju>" . $rec_m['country'] . "</KodKraju>\n";
                $xml .= "\t\t<NrID>" . $rec_m['ten'] . "</NrID>\n";
            } elseif (empty($invoice['recipient_ten'])) {
                $xml .= "\t\t\t<BrakID>1</BrakID>" . PHP_EOL;
            } elseif (check_ksef_internal_id($invoice['recipient_ten'])) {
                $xml .= "\t\t\t<IDWew>" . self::formatInternalId($invoice['recipient_ten']) . "</IDWew>" . PHP_EOL;
            } else {
                $xml .= "\t\t\t<NIP>" . preg_replace('/[^0-9]/', '', $rec_ten) . "</NIP>" . PHP_EOL;
            }
            $recipientName = trim($invoice['rec_name']);
            if (!empty($recipientName)) {
                $xml .= "\t\t\t<Nazwa>" . htmlspecialchars($recipientName) . "</Nazwa>" . PHP_EOL;
            }
            $xml .= "\t\t</DaneIdentyfikacyjne>" . PHP_EOL;

            if (!empty($invoice['rec_country_id']) && isset($this->countries[$invoice['rec_country_id']])) {
                $recCountryCode = substr($this->countries[$invoice['rec_country_id']]['ccode'], 3);
            } else {
                $recCountryCode = 'PL';
            }

            $xml .= "\t\t<Adres>" . PHP_EOL;
            $xml .= "\t\t\t<KodKraju>" . $recCountryCode . "</KodKraju>" . PHP_EOL;
            $xml .= "\t\t\t<AdresL1>"
                . (empty($invoice['rec_address'])
                    ? '-'
                    : htmlspecialchars($invoice['rec_address'])
                ) . "</AdresL1>" . PHP_EOL;
            $xml .= "\t\t\t<AdresL2>"
                . (empty($invoice['rec_zip']) && empty($invoice['rec_city'])
                    ? '-'
                    : htmlspecialchars((empty($invoice['rec_zip']) ? '' : $invoice['rec_zip'] . ' ') . $invoice['rec_city'])
                ) . "</AdresL2>" . PHP_EOL;
            $xml .= "\t\t</Adres>" . PHP_EOL;

            switch ($invoice['recipient_type']) {
                case 1:
                    $role = '8';
                    break;
                case 2:
                    $role = '10';
                    break;
                case 3:
                    $role = '11';
                    break;
                default:
                    $role = '2';
                    break;
            }
            $xml .= "\t\t<Rola>" . $role . "</Rola>" . PHP_EOL;

            $xml .= "\t</Podmiot3>" . PHP_EOL;
        }

        $xml .= "\t<Fa>" . PHP_EOL;

        $xml .= "\t\t<KodWaluty>" . $invoice['currency'] . "</KodWaluty>" . PHP_EOL;
        $xml .= "\t\t<P_1>" . date('Y-m-d', $invoice['cdate']) . "</P_1>" . PHP_EOL;
        //$xml .= "\t\t<P_1M></P_1M>" . PHP_EOL;
        $xml .= "\t\t<P_2>" . $invoice['fullnumber'] . "</P_2>" . PHP_EOL;
        if ($invoice['cdate'] != $invoice['sdate']) {
            $xml .= "\t\t<P_6>" . date('Y-m-d', $invoice['sdate']) . "</P_6>" . PHP_EOL;
        }

        $currency = $invoice['currency'];
        $currencyValue = $invoice['currencyvalue'];

        $taxFree = false;
        $diffTotal = 0;

        if ($invoice['type'] == DOC_CNOTE) {
            if (isset($invoice['taxest']['23.00']) || isset($invoice['invoice']['taxest']['23.00'])) {
                $taxRate = '23.00';
            } elseif (isset($invoice['taxest']['22.00']) || isset($invoice['invoice']['taxest']['22.00'])) {
                $taxRate = '22.00';
            } else {
                $taxRate = null;
            }
            if (isset($taxRate)) {
                if (isset($invoice['taxest'][$taxRate])) {
                    $base = round(($invoice['taxest'][$taxRate]['base'] - $invoice['invoice']['taxest'][$taxRate]['base']), 2);
                    $xml .= "\t\t<P_13_1>" . str_replace(',', '.', sprintf('%.2f', $base)) . "</P_13_1>" . PHP_EOL;
                    $tax = round(($invoice['taxest'][$taxRate]['tax'] - $invoice['invoice']['taxest'][$taxRate]['tax']), 2);
                    $xml .= "\t\t<P_14_1>" . str_replace(',', '.', sprintf('%.2f', $tax)) . "</P_14_1>" . PHP_EOL;
                    if ($currency != $this->defaultCurrency) {
                        $xml .= "\t\t<P_14_1W>" . sprintf('%.2f', round($tax * $currencyValue, 2)) . "</P_14_1W>" . PHP_EOL;
                    }
                    $diffTotal += $base + $tax;
                } elseif (isset($invoice['invoice']['taxest'][$taxRate])) {
                    $base = round(-$invoice['invoice']['taxest'][$taxRate]['base'], 2);
                    $xml .= "\t\t<P_13_1>" . sprintf('%.2f', $base) . "</P_13_1>" . PHP_EOL;
                    $tax = round(-$invoice['invoice']['taxest'][$taxRate]['tax'], 2);
                    $xml .= "\t\t<P_14_1>" . sprintf('%.2f', $tax) . "</P_14_1>" . PHP_EOL;
                    if ($currency != $this->defaultCurrency) {
                        $xml .= "\t\t<P_14_1W>" . sprintf('%.2f', round($tax * $currencyValue, 2)) . "</P_14_1W>" . PHP_EOL;
                    }
                    $diffTotal += $base + $tax;
                }
            }
        } else {
            if (isset($invoice['taxest']['23.00'])) {
                $taxRate = '23.00';
            } elseif (isset($invoice['taxes']['22.00'])) {
                $taxRate = '22.00';
            } else {
                $taxRate = null;
            }
            if (isset($taxRate) && isset($invoice['taxest'][$taxRate])) {
                $xml .= "\t\t<P_13_1>" . sprintf('%.2f', $invoice['taxest'][$taxRate]['base']) . "</P_13_1>" . PHP_EOL;
                $xml .= "\t\t<P_14_1>" . sprintf('%.2f', $invoice['taxest'][$taxRate]['tax']) . "</P_14_1>" . PHP_EOL;
                if ($currency != $this->defaultCurrency) {
                    $xml .= "\t\t<P_14_1W>" . sprintf('%.2f', round($invoice['taxest'][$taxRate]['tax'] * $currencyValue, 2)) . "</P_14_1W>" . PHP_EOL;
                }
            }
        }

        if ($invoice['type'] == DOC_CNOTE) {
            if (isset($invoice['taxest']['8.00']) || isset($invoice['invoice']['taxest']['8.00'])) {
                $taxRate = '8.00';
            } elseif (isset($invoice['taxest']['7.00']) || isset($invoice['invoice']['taxest']['7.00'])) {
                $taxRate = '7.00';
            } else {
                $taxRate = null;
            }
            if (isset($taxRate)) {
                if (isset($invoice['taxest'][$taxRate])) {
                    $base = round(($invoice['taxest'][$taxRate]['base'] - $invoice['invoice']['taxest'][$taxRate]['base']), 2);
                    $xml .= "\t\t<P_13_2>" . sprintf('%.2f', $base) . "</P_13_2>" . PHP_EOL;
                    $tax = round(($invoice['taxest'][$taxRate]['tax'] - $invoice['invoice']['taxest'][$taxRate]['tax']), 2);
                    $xml .= "\t\t<P_14_2>" . sprintf('%.2f', $tax) . "</P_14_2>" . PHP_EOL;
                    if ($currency != $this->defaultCurrency) {
                        $xml .= "\t\t<P_14_2W>" . sprintf('%.2f', round($tax * $currencyValue, 2)) . "</P_14_2W>" . PHP_EOL;
                    }
                    $diffTotal += $base + $tax;
                } elseif (isset($invoice['invoice']['taxest'][$taxRate])) {
                    $base = round(-$invoice['invoice']['taxest'][$taxRate]['base'], 2);
                    $xml .= "\t\t<P_13_2>" . sprintf('%.2f', $base) . "</P_13_2>" . PHP_EOL;
                    $tax = round(-$invoice['invoice']['taxest'][$taxRate]['tax'], 2);
                    $xml .= "\t\t<P_14_2>" . sprintf('%.2f', $tax) . "</P_14_2>" . PHP_EOL;
                    if ($currency != $this->defaultCurrency) {
                        $xml .= "\t\t<P_14_2W>" . sprintf('%.2f', round($tax * $currencyValue, 2)) . "</P_14_2W>" . PHP_EOL;
                    }
                    $diffTotal += $base + $tax;
                }
            }
        } else {
            if (isset($invoice['taxest']['8.00'])) {
                $taxRate = '8.00';
            } elseif (isset($invoice['taxes']['7.00'])) {
                $taxRate = '7.00';
            } else {
                $taxRate = null;
            }
            if (isset($taxRate) && isset($invoice['taxest'][$taxRate])) {
                $xml .= "\t\t<P_13_2>" . sprintf('%.2f', $invoice['taxest'][$taxRate]['base']) . "</P_13_2>" . PHP_EOL;
                $xml .= "\t\t<P_14_2>" . sprintf('%.2f', $invoice['taxest'][$taxRate]['tax']) . "</P_14_2>" . PHP_EOL;
                if ($currency != $this->defaultCurrency) {
                    $xml .= "\t\t<P_14_2W>" . sprintf('%.2f', round($invoice['taxest'][$taxRate]['tax'] * $currencyValue, 2)) . "</P_14_2W>" . PHP_EOL;
                }
            }
        }

        if ($invoice['type'] == DOC_CNOTE) {
            if (isset($invoice['taxest']['5.00']) || isset($invoice['invoice']['taxest']['5.00'])) {
                $taxRate = '5.00';
            } else {
                $taxRate = null;
            }
            if (isset($taxRate)) {
                if (isset($invoice['taxest'][$taxRate])) {
                    $base = round(($invoice['taxest'][$taxRate]['base'] - $invoice['invoice']['taxest'][$taxRate]['base']), 2);
                    $xml .= "\t\t<P_13_3>" . sprintf('%.2f', $base) . "</P_13_3>" . PHP_EOL;
                    $tax = round(($invoice['taxest'][$taxRate]['tax'] - $invoice['invoice']['taxest'][$taxRate]['tax']), 2);
                    $xml .= "\t\t<P_14_3>" . sprintf('%.2f', $tax) . "</P_14_3>" . PHP_EOL;
                    if ($currency != $this->defaultCurrency) {
                        $xml .= "\t\t<P_14_3W>" . sprintf('%.2f', round($tax * $currencyValue, 2)) . "</P_14_3W>" . PHP_EOL;
                    }
                    $diffTotal += $base + $tax;
                } elseif (isset($invoice['invoice']['taxest'][$taxRate])) {
                    $base = round(-$invoice['invoice']['taxest'][$taxRate]['base'], 2);
                    $xml .= "\t\t<P_13_3>" . sprintf('%.2f', $base) . "</P_13_3>" . PHP_EOL;
                    $tax = round(-$invoice['invoice']['taxest'][$taxRate]['tax'], 2);
                    $xml .= "\t\t<P_14_3>" . sprintf('%.2f', $tax) . "</P_14_3>" . PHP_EOL;
                    if ($currency != $this->defaultCurrency) {
                        $xml .= "\t\t<P_14_3W>" . sprintf('%.2f', round($tax * $currencyValue, 2)) . "</P_14_3W>" . PHP_EOL;
                    }
                    $diffTotal += $base + $tax;
                }
            }
        } else {
            if (isset($invoice['taxest']['5.00'])) {
                $taxRate = '5.00';
            } else {
                $taxRate = null;
            }
            if (isset($taxRate) && isset($invoice['taxest'][$taxRate])) {
                $xml .= "\t\t<P_13_3>" . sprintf('%.2f', $invoice['taxest'][$taxRate]['base']) . "</P_13_3>" . PHP_EOL;
                $xml .= "\t\t<P_14_3>" . sprintf('%.2f', $invoice['taxest'][$taxRate]['tax']) . "</P_14_3>" . PHP_EOL;
                if ($currency != $this->defaultCurrency) {
                    $xml .= "\t\t<P_14_3W>" . sprintf('%.2f', round($invoice['taxest'][$taxRate]['tax'] * $currencyValue, 2)) . "</P_14_3W>" . PHP_EOL;
                }
            }
        }

        if (!$foreign) {
            if ($invoice['type'] == DOC_CNOTE) {
                if (isset($invoice['taxest']['0.00']) || isset($invoice['invoice']['taxest']['0.00'])) {
                    $taxRate = '0.00';
                    if (isset($invoice['taxest'][$taxRate])) {
                        $base = round(($invoice['taxest'][$taxRate]['base'] - $invoice['invoice']['taxest'][$taxRate]['base']), 2);
                        $xml .= "\t\t<P_13_6_1>" . sprintf('%.2f', $base) . "</P_13_6_1>" . PHP_EOL;
                        $diffTotal += $base;
                    } elseif (isset($invoice['invoice']['taxest'][$taxRate])) {
                        $base = round(-$invoice['invoice']['taxest'][$taxRate]['base'], 2);
                        $xml .= "\t\t<P_13_6_1>" . sprintf('%.2f', $base) . "</P_13_6_1>" . PHP_EOL;
                        $diffTotal += $base;
                    }
                }
            } else {
                if (isset($invoice['taxest']['0.00'])) {
                    $xml .= "\t\t<P_13_6_1>" . sprintf('%.2f', $invoice['taxest']['0.00']['base']) . "</P_13_6_1>" . PHP_EOL;
                }
            }
        }

        if ($invoice['type'] == DOC_CNOTE) {
            if (isset($invoice['taxest']['-1']) || isset($invoice['invoice']['taxest']['-1'])) {
                $taxRate = '-1';
                if (isset($invoice['taxest'][$taxRate])) {
                    $base = round(($invoice['taxest'][$taxRate]['base'] - $invoice['invoice']['taxest'][$taxRate]['base']), 2);
                } elseif (isset($invoice['invoice']['taxest'][$taxRate])) {
                    $base = round(-$invoice['invoice']['taxest'][$taxRate]['base'], 2);
                } else {
                    $base = null;
                }
                if (isset($base)) {
                    if ($ue) {
                        $xml .= "\t\t<P_13_6_2>" . sprintf('%.2f', $base) . "</P_13_6_2>" . PHP_EOL;
                    } elseif ($foreign) {
                        $xml .= "\t\t<P_13_6_3>" . sprintf('%.2f', $base) . "</P_13_6_3>" . PHP_EOL;
                    } else {
                        $xml .= "\t\t<P_13_7>" . sprintf('%.2f', $base) . "</P_13_7>" . PHP_EOL;
                    }
                    $diffTotal += $base;
                }
            }
        } else {
            if (isset($invoice['taxest']['-1'])) {
                if ($ue) {
                    $xml .= "\t\t<P_13_6_2>" . sprintf('%.2f', $invoice['taxest']['-1']['base']) . "</P_13_6_2>" . PHP_EOL;
                } elseif ($foreign) {
                    $xml .= "\t\t<P_13_6_3>" . sprintf('%.2f', $invoice['taxest']['-1']['base']) . "</P_13_6_3>" . PHP_EOL;
                } else {
                    $xml .= "\t\t<P_13_7>" . sprintf('%.2f', $invoice['taxest']['-1']['base']) . "</P_13_7>" . PHP_EOL;
                }
                $taxFree = true;
            }
        }

        if ($invoice['type'] == DOC_CNOTE) {
            if (isset($invoice['taxest']['-2']) || isset($invoice['invoice']['taxest']['-2'])) {
                $taxRate = '-2';
                if (isset($invoice['taxest'][$taxRate])) {
                    $base = round(($invoice['taxest'][$taxRate]['base'] - $invoice['invoice']['taxest'][$taxRate]['base']), 2);
                } elseif (isset($invoice['invoice']['taxest'][$taxRate])) {
                    $base = round(-$invoice['invoice']['taxest'][$taxRate]['base'], 2);
                } else {
                    $base = null;
                }
                if (isset($base)) {
                    $xml .= "\t\t<P_13_10>" . sprintf('%.2f', $base) . "</P_13_10>" . PHP_EOL;
                    $diffTotal += $base;
                }
            }
        } else {
            if (isset($invoice['taxest']['-2'])) {
                $xml .= "\t\t<P_13_10>" . sprintf('%.2f', $invoice['taxest']['-2']['base']) . "</P_13_10>" . PHP_EOL;
            }
        }

        if ($invoice['type'] == DOC_CNOTE) {
            $xml .= "\t\t<P_15>" . sprintf('%.2f', $diffTotal) . "</P_15>" . PHP_EOL;
        } else {
            $xml .= "\t\t<P_15>" . sprintf('%.2f', $invoice['total']) . "</P_15>" . PHP_EOL;
        }

        if ($currency != $this->defaultCurrency) {
            $xml .= "\t\t<KursWalutyZ>" . sprintf('%.6f', $currencyValue) . "</KursWalutyZ>" . PHP_EOL;
        }

        $xml .= "\t\t<Adnotacje>" . PHP_EOL;
        $xml .= "\t\t\t<P_16>2</P_16>" . PHP_EOL;
        $xml .= "\t\t\t<P_17>2</P_17>" . PHP_EOL;
        $xml .= "\t\t\t<P_18>" . (isset($invoice['taxest']['-2']) ? '1' : '2') . "</P_18>" . PHP_EOL;
        $xml .= "\t\t\t<P_18A>" . ($invoice['total'] * $currencyValue >= 15000 ? '1' : '2') . "</P_18A>" . PHP_EOL;
        $xml .= "\t\t\t<Zwolnienie>" . PHP_EOL;
        if ($taxFree) {
            $xml .= "\t\t\t\t<P_19>1</P_19>" . PHP_EOL;
            if ($ue) {
                $xml .= "\t\t\t\t<P_19B>sprzedaż wewnątrzwspólnotowa</P_19B>" . PHP_EOL;
            } elseif ($foreign) {
                $xml .= "\t\t\t\t<P_19C>eksport</P_19C>" . PHP_EOL;
            } else {
                $xml .= "\t\t\t\t<P_19A>specustawa</P_19A>" . PHP_EOL;
            }
        } else {
            $xml .= "\t\t\t\t<P_19N>1</P_19N>" . PHP_EOL;
        }
        $xml .= "\t\t\t</Zwolnienie>" . PHP_EOL;
        $xml .= "\t\t\t<NoweSrodkiTransportu>" . PHP_EOL;
        $xml .= "\t\t\t\t<P_22N>1</P_22N>" . PHP_EOL;
        $xml .= "\t\t\t</NoweSrodkiTransportu>" . PHP_EOL;
        $xml .= "\t\t\t<P_23>2</P_23>" . PHP_EOL;
        $xml .= "\t\t\t<PMarzy>" . PHP_EOL;
        $xml .= "\t\t\t\t<P_PMarzyN>1</P_PMarzyN>" . PHP_EOL;
        $xml .= "\t\t\t</PMarzy>" . PHP_EOL;
        $xml .= "\t\t</Adnotacje>" . PHP_EOL;

        if ($invoice['type'] == DOC_CNOTE) {
            $xml .= "\t\t<RodzajFaktury>KOR</RodzajFaktury>" . PHP_EOL;
            if (!empty($invoice['reason'])) {
                $xml .= "\t\t<PrzyczynaKorekty>" . htmlspecialchars($invoice['reason']) . "</PrzyczynaKorekty>" . PHP_EOL;
            }
            $xml .= "\t\t<TypKorekty>2</TypKorekty>" . PHP_EOL;

            $xml .= "\t\t<DaneFaKorygowanej>" . PHP_EOL;
            $xml .= "\t\t\t<DataWystFaKorygowanej>" . date('Y-m-d', $invoice['invoice']['cdate']) . "</DataWystFaKorygowanej>" . PHP_EOL;
            $xml .= "\t\t\t<NrFaKorygowanej>" . $invoice['invoice']['fullnumber'] . "</NrFaKorygowanej>" . PHP_EOL;
            if (!empty($invoice['invoice']['ksefnumber'])) {
                $xml .= "\t\t\t<NrKSeF>1</NrKSeF>" . PHP_EOL;
                $xml .= "\t\t\t<NrKSeFFaKorygowanej>" . $invoice['invoice']['ksefnumber'] . "</NrKSeFFaKorygowanej>" . PHP_EOL;
            } else {
                $xml .= "\t\t\t<NrKSeFN>1</NrKSeFN>" . PHP_EOL;
            }
            $xml .= "\t\t</DaneFaKorygowanej>" . PHP_EOL;
            //$xml .= "\t\t<OkresFaKorygowanej>" . date('Y-m', $invoice['invoice']['sdate']) . "</OkresFaKorygowanej>" . PHP_EOL;
        } else {
            $xml .= "\t\t<RodzajFaktury>VAT</RodzajFaktury>" . PHP_EOL;
        }

        if (!empty($invoice['flags'][DOC_FLAG_RECEIPT])) {
            $xml .= "\t\t<FP>1</FP>" . PHP_EOL;
        }
        if (!empty($invoice['flags'][DOC_FLAG_RELATED_ENTITY])) {
            $xml .= "\t\t<TP>1</TP>" . PHP_EOL;
        }

        if (!empty($invoice['comment'])) {
            $comment = htmlspecialchars(\Utils::removeHtml($invoice['comment']));
            $commentLines = \Utils::wordWrapToArray($comment, 256);
            foreach ($commentLines as $commentLine) {
                $commentLineChunks = preg_split('/\n\r?/', $commentLine, -1, PREG_SPLIT_NO_EMPTY);
                foreach ($commentLineChunks as $commentLineChunk) {
                    if (empty($commentLineChunk)) {
                        continue;
                    }

                    $xml .= "\t\t<DodatkowyOpis>" . PHP_EOL
                        . "\t\t\t<Klucz>Komentarz</Klucz>" . PHP_EOL
                        . "\t\t\t<Wartosc>" . $commentLineChunk . "</Wartosc>" . PHP_EOL
                        . "\t\t</DodatkowyOpis>" . PHP_EOL;
                }
            }
        }

        if (!empty($invoice['memo'])) {
            $memo = htmlspecialchars(\Utils::removeHtml($invoice['memo']));
            $memoLines = \Utils::wordWrapToArray($memo, 256);
            foreach ($memoLines as $memoLine) {
                $memoLineChunks = preg_split('/\n\r?/', $memoLine, -1, PREG_SPLIT_NO_EMPTY);
                foreach ($memoLineChunks as $memoLineChunk) {
                    if (empty($memoLineChunk)) {
                        continue;
                    }

                    $xml .= "\t\t<DodatkowyOpis>" . PHP_EOL
                        . "\t\t\t<Klucz>Memo</Klucz>" . PHP_EOL
                        . "\t\t\t<Wartosc>" . $memoLineChunk . "</Wartosc>" . PHP_EOL
                        . "\t\t</DodatkowyOpis>" . PHP_EOL;
                }
            }
        }

        $refInvoiceContent = empty($invoice['invoice']) ? null : $invoice['invoice']['content'];

        foreach ($invoice['content'] as $position) {
            $itemId = $position['itemid'];

            if ($invoice['type'] == DOC_CNOTE && !empty($refInvoiceContent[$itemId])) {
                $description = htmlspecialchars($refInvoiceContent[$itemId]['description']);
                if (mb_strlen($description) > 512) {
                    $description = mb_substr($description, 0, 512 - strlen(' [...]')) . ' [...]';
                }

                $xml .= "\t\t<FaWiersz>" . PHP_EOL;
                $xml .= "\t\t\t<NrWierszaFa>" . $itemId . "</NrWierszaFa>" . PHP_EOL;
                $xml .= "\t\t\t<P_7>" . $description . "</P_7>" . PHP_EOL;
                if (!empty($refInvoiceContent[$itemId]['tariffid'])) {
                    $xml .= "\t\t\t<Indeks>" . $refInvoiceContent[$itemId]['tariffid'] . "</Indeks>" . PHP_EOL;
                }
                if (!empty($refInvoiceContent[$itemId]['prodid'])) {
                    $xml .= "\t\t\t<PKWiU>" . $refInvoiceContent[$itemId]['prodid'] . "</PKWiU>" . PHP_EOL;
                }
                if (!empty($position['content'])) {
                    $xml .= "\t\t\t<P_8A>" . $refInvoiceContent[$itemId]['content'] . "</P_8A>" . PHP_EOL;
                }

                $xml .= "\t\t\t<P_8B>" . sprintf('%.6f', $refInvoiceContent[$itemId]['count']) . "</P_8B>" . PHP_EOL;
                if (empty($invoice['netflag'])) {
                    $xml .= "\t\t\t<P_9B>" . sprintf('%.6f', $refInvoiceContent[$itemId]['grossprice']) . "</P_9B>" . PHP_EOL;
                } else {
                    $xml .= "\t\t\t<P_9A>" . sprintf('%.6f', $refInvoiceContent[$itemId]['netprice']) . "</P_9A>" . PHP_EOL;
                }
                if (empty($invoice['netflag'])) {
                    $xml .= "\t\t\t<P_11A>" . sprintf('%.2f', $refInvoiceContent[$itemId]['total']) . "</P_11A>" . PHP_EOL;
                } else {
                    $xml .= "\t\t\t<P_11>" . sprintf('%.2f', $refInvoiceContent[$itemId]['totalbase']) . "</P_11>" . PHP_EOL;
                }
                $xml .= "\t\t\t<P_11Vat>" . sprintf('%.2f', $refInvoiceContent[$itemId]['totaltax']) . "</P_11Vat>" . PHP_EOL;

                $refInvoiceTax = $this->taxes[$refInvoiceContent[$itemId]['taxid']];
                if (empty($refInvoiceTax['reversecharge'])) {
                    if ($refInvoiceTax['value'] > 0) {
                        $refInvoiceTaxRate = round($refInvoiceTax['value']);
                    } elseif (empty($tax['taxed'])) {
                        if ($ue) {
                            $refInvoiceTaxRate = '0 WDT';
                        } elseif ($foreign) {
                            $refInvoiceTaxRate = '0 EX';
                        } else {
                            $refInvoiceTaxRate = 'zw';
                        }
                    } else {
                        $refInvoiceTaxRate = '0 KR';
                    }
                } else {
                    $refInvoiceTaxRate = 'oo';
                }
                $xml .= "\t\t\t<P_12>" . $refInvoiceTaxRate . "</P_12>" . PHP_EOL;

                if (!empty($refInvoiceContent[$itemId]['taxcategory'])) {
                    $xml .= "\t\t\t<GTU>GTU_" . sprintf('%02d', $refInvoiceContent[$itemId]['taxcategory']) . "</GTU>" . PHP_EOL;
                }

                if ($currency != $this->defaultCurrency) {
                    $xml .= "\t\t\t<KursWaluty>" . sprintf('%.6f', $currencyValue) . "</KursWaluty>" . PHP_EOL;
                }

                $xml .= "\t\t\t<StanPrzed>1</StanPrzed>" . PHP_EOL;
                $xml .= "\t\t</FaWiersz>" . PHP_EOL;
            }

            $description = htmlspecialchars($position['description']);
            if (mb_strlen($description) > 512) {
                $description = mb_substr($description, 0, 512 - strlen(' [...]')) . ' [...]';
            }

            $xml .= "\t\t<FaWiersz>" . PHP_EOL;
            $xml .= "\t\t\t<NrWierszaFa>" . $position['itemid'] . "</NrWierszaFa>" . PHP_EOL;
            $xml .= "\t\t\t<P_7>" . $description . "</P_7>" . PHP_EOL;
/*
            if (!empty($position['tariffid'])) {
                $xml .= "\t\t\t<Indeks>" . $position['tariffid'] . "</Indeks>" . PHP_EOL;
            }
*/
            if (!empty($position['prodid'])) {
                $xml .= "\t\t\t<PKWiU>" . $position['prodid'] . "</PKWiU>" . PHP_EOL;
            }
            if (!empty($position['content'])) {
                $xml .= "\t\t\t<P_8A>" . $position['content'] . "</P_8A>" . PHP_EOL;
            }

            $xml .= "\t\t\t<P_8B>" . sprintf('%.6f', $position['count']) . "</P_8B>" . PHP_EOL;
            if (empty($invoice['netflag'])) {
                $xml .= "\t\t\t<P_9B>" . sprintf('%.6f', $position['grossprice']) . "</P_9B>" . PHP_EOL;
            } else {
                $xml .= "\t\t\t<P_9A>" . sprintf('%.6f', $position['netprice']) . "</P_9A>" . PHP_EOL;
            }
            if (empty($invoice['netflag'])) {
                $xml .= "\t\t\t<P_11A>" . sprintf('%.2f', $position['total']) . "</P_11A>" . PHP_EOL;
            } else {
                $xml .= "\t\t\t<P_11>" . sprintf('%.2f', $position['totalbase']) . "</P_11>" . PHP_EOL;
            }
            $xml .= "\t\t\t<P_11Vat>" . sprintf('%.2f', $position['totaltax']) . "</P_11Vat>" . PHP_EOL;

            $tax = $this->taxes[$position['taxid']];
            if (empty($tax['reversecharge'])) {
                if ($tax['value'] > 0) {
                    $taxRate = round($tax['value']);
                } elseif (empty($tax['taxed'])) {
                    if ($ue) {
                        $taxRate = '0 WDT';
                    } elseif ($foreign) {
                        $taxRate = '0 EX';
                    } else {
                        $taxRate = 'zw';
                    }
                } else {
                    $taxRate = '0 KR';
                }
            } else {
                $taxRate = 'oo';
            }
            $xml .= "\t\t\t<P_12>" . $taxRate . "</P_12>" . PHP_EOL;

            if (!empty($position['taxcategory'])) {
                $xml .= "\t\t\t<GTU>GTU_" . sprintf('%02d', $position['taxcategory']) . "</GTU>" . PHP_EOL;
            }

            if ($currency != $this->defaultCurrency) {
                $xml .= "\t\t\t<KursWaluty>" . sprintf('%.6f', $currencyValue) . "</KursWaluty>" . PHP_EOL;
            }
            $xml .= "\t\t</FaWiersz>" . PHP_EOL;
        }

        //$balance = $invoice['customerbalance'];
        $balance = $this->lms->getCustomerBalance($invoice['customerid'], $invoice['cdate']);

        if ($invoice['type'] == DOC_CNOTE) {
            $total = $diffTotal;
        } else {
            $total = $invoice['total'];
        }

        if (!empty($invoice['showbalancesummary'])) {
            $xml .= "\t\t<Rozliczenie>" . PHP_EOL;
            if (!empty($balance)) {
                if ($balance < 0) {
                    $xml .= "\t\t\t<Obciazenia>" . PHP_EOL;
                    $xml .= "\t\t\t\t<Kwota>" . sprintf('%.2f', abs($balance)) . "</Kwota>" . PHP_EOL;
                    $xml .= "\t\t\t\t<Powod>dotychczasowa niedopłata</Powod>" . PHP_EOL;
                    $xml .= "\t\t\t</Obciazenia>" . PHP_EOL;
                    $xml .= "\t\t\t<SumaObciazen>" . sprintf('%.2f', abs($balance)) . "</SumaObciazen>" . PHP_EOL;
                } else {
                    $xml .= "\t\t\t<Odliczenia>" . PHP_EOL;
                    $xml .= "\t\t\t\t<Kwota>" . sprintf('%.2f', $balance) . "</Kwota>" . PHP_EOL;
                    $xml .= "\t\t\t\t<Powod>dotychczasowa nadpłata</Powod>" . PHP_EOL;
                    $xml .= "\t\t\t</Odliczenia>" . PHP_EOL;
                    $xml .= "\t\t\t<SumaOdliczen>" . sprintf('%.2f', abs($balance)) . "</SumaOdliczen>" . PHP_EOL;
                }
                $balance -= $total;
                if ($balance >= 0) {
                    $xml .= "\t\t\t<DoRozliczenia>" . sprintf('%.2f', $balance) . "</DoRozliczenia>" . PHP_EOL;
                } else {
                    $xml .= "\t\t\t<DoZaplaty>" . sprintf('%.2f', abs($balance)) . "</DoZaplaty>" . PHP_EOL;
                }
            }
            $xml .= "\t\t</Rozliczenie>" . PHP_EOL;
        }

        $xml .= "\t\t<Platnosc>" . PHP_EOL;
        $xml .= "\t\t\t<TerminPlatnosci>" . PHP_EOL;
        $xml .= "\t\t\t\t<Termin>" . date('Y-m-d', $invoice['pdate']) . "</Termin>" . PHP_EOL;
        $xml .= "\t\t\t</TerminPlatnosci>" . PHP_EOL;
        if (!isset($this->payTypes[$invoice['paytype']]) || !is_int($this->payTypes[$invoice['paytype']])) {
            $xml .= "\t\t\t<PlatnoscInna>1</PlatnoscInna>" . PHP_EOL;
            $xml .= "\t\t\t<OpisPlatnosci>" . ($this->payTypes[$invoice['paytype']] ?? 'inna') . "</OpisPlatnosci>" . PHP_EOL;
        } else {
            $xml .= "\t\t\t<FormaPlatnosci>" . $this->payTypes[$invoice['paytype']] . "</FormaPlatnosci>" . PHP_EOL;
        }

        $bank = null;
        if (!$this->showOnlyAlternativeAccounts || empty($invoice['bankaccounts'])) {
            $accounts = array(bankaccount($invoice['customerid'], $invoice['account'], $invoice['export']));
            if (!empty($invoice['division_bank'])) {
                $bank = $invoice['division_bank'];
            }
        } else {
            $accounts = array();
        }
        if ($this->showAllAccounts || $this->showOnlyAlternativeAccounts) {
            $accounts = array_merge($accounts, $invoice['bankaccounts']);
            if (!empty($invoice['bankaccounts'])) {
                $bank = null;
            }
        }
        foreach ($accounts as $account) {
            $xml .= "\t\t\t<RachunekBankowy>" . PHP_EOL;
            //$xml .= "\t\t\t\t<NrRB>". format_bankaccount($account, $invoice['export']) . "</NrRB>" . PHP_EOL;
            $xml .= "\t\t\t\t<NrRB>". $account . "</NrRB>" . PHP_EOL;
            if (isset($bank)) {
                $xml .= "\t\t\t\t<NazwaBanku>" . htmlspecialchars($bank) . "</NazwaBanku>" . PHP_EOL;
            }
            $xml .= "\t\t\t</RachunekBankowy>" . PHP_EOL;
        }
        unset($account);

        $xml .= "\t\t</Platnosc>" . PHP_EOL;

        $xml .= "\t</Fa>" . PHP_EOL;

        $footerXml = '';

        if (!empty($invoice['division_footer'])) {
            $tmp = $invoice['division_footer'];

            $tmp = str_replace(
                array(
                    '%bankaccount',
                    '%bankname',
                    '%extid',
                ),
                array(
                    implode("\n", $accounts),
                    $invoice['div_bank'] ?? '',
                    $invoice['extid'] ?? '-',
                ),
                $tmp
            );

            $footerXml .= "\t\t<Informacje>" . PHP_EOL;
            $footerXml .= "\t\t\t<StopkaFaktury>" . htmlspecialchars(\Utils::removeHtml($tmp)) . "</StopkaFaktury>" . PHP_EOL;
            $footerXml .= "\t\t</Informacje>" . PHP_EOL;
        }

        $registryXml = '';
        if (!empty($division['rbe']) && preg_match('/^\d{10}$/', $division['rbe'])) {
            $registryXml .= "\t\t\t<KRS>" . $division['rbe'] . "</KRS>" . PHP_EOL;
        }
        if (!empty($division['regon'])) {
            $registryXml .= "\t\t\t<REGON>" . $division['regon'] . "</REGON>" . PHP_EOL;
        }

        if (!empty($registryXml)) {
            $footerXml .= "\t\t<Rejestry>" . PHP_EOL;
            $footerXml .= $registryXml;
            $footerXml .= "\t\t</Rejestry>" . PHP_EOL;
        }

        if (!empty($footerXml)) {
            $xml .= "\t<Stopka>" . PHP_EOL;
            $xml .= $footerXml;
            $xml .= "\t</Stopka>" . PHP_EOL;
        }

        $xml .= "</Faktura>" . PHP_EOL;

        return $xml;
    }

    private function zipEntryOverheadBytes(string $filename): int
    {
        // Przybliżony narzut ZIP per entry (local header + central dir + name).
        return 160 + strlen($filename);
    }

    /**
     * Buduje ZIP z listy plików XML. Zwraca [zipBinary, zipBytes].
     */
    public function makeZipBinaryFromFiles(string $ten, array $files, int $idx, ?string $debugZipDir = null): array
    {
        if (!class_exists(\ZipArchive::class)) {
            throw new \RuntimeException('Brak klasy ZipArchive (ext-zip). Zainstaluj/aktywuj ext-zip.');
        }

        $tmpBase = tempnam(sys_get_temp_dir(), 'ksef_zip_');
        if ($tmpBase === false) {
            throw new \RuntimeException('Nie udało się utworzyć pliku tymczasowego dla ZIP.');
        }

        $zipPath = $tmpBase . '.zip';
        @unlink($tmpBase);

        $za = new \ZipArchive();
        if ($za->open($zipPath, \ZipArchive::CREATE | \ZipArchive::OVERWRITE) !== true) {
            throw new \RuntimeException("Nie udało się otworzyć ZIP do zapisu: {$zipPath}");
        }

        foreach ($files as $p) {
            $za->addFromString($p['name'], $p['xml']);
        }

        $za->close();

        $bytes = filesize($zipPath);
        if ($bytes === false) {
            @unlink($zipPath);
            throw new \RuntimeException("Nie udało się ustalić rozmiaru ZIP: {$zipPath}");
        }

        $bin = file_get_contents($zipPath);
        if ($bin === false || $bin === '') {
            @unlink($zipPath);
            throw new \RuntimeException("Nie udało się wczytać wygenerowanego ZIP: {$zipPath}");
        }

        if ($debugZipDir) {
            @mkdir($debugZipDir, 0775, true);
            $dst = rtrim($debugZipDir, '/') . "/batch-{$ten}-{$idx}.zip";
            file_put_contents($dst, $bin);
        }

        @unlink($zipPath);

        return [$bin, (int)$bytes];
    }

    /**
     * Inteligentne budowanie paczek ZIP <= $maxZipBytes.
     *
     * Etap A: szybkie grupowanie po sumie rozmiarów XML (bez budowania ZIP).
     * Etap B: budowanie ZIP tylko raz na paczkę.
     * Etap C: jeśli ZIP przekroczy limit -> przycięcie paczki przez wyszukiwanie binarne.
     *
     * Zwraca:
     * [
     *   ['zip' => (string), 'files' => [paths...], 'zip_bytes' => int, 'index' => int],
     *   ...
     * ]
     */
    public function buildZipPackagesFromXmlDocuments(string $ten, array $xmlDocuments, int $maxZipBytes, ?string $debugZipDir = null): array
    {
        if ($maxZipBytes < 1024 * 1024) {
            throw new \RuntimeException('maxZipBytes jest podejrzanie mały (ustaw co najmniej kilka MB).');
        }

        // Bufor bezpieczeństwa na metadane ZIP / gorszą kompresję.
        $zipSafetyMargin = (int) min(8 * 1024 * 1024, max(512 * 1024, $maxZipBytes * 0.05)); // 5% lub max 8MB, min 512KB

        // --- Etap A: wstępne grupowanie O(n) bez ZIP
        $preGroups = [];
        $cur = [];
        $curEstimate = 0;

        foreach ($xmlDocuments as $index => $xmlDocument) {
            $xmlName = 'document-' . ($index + 1) . '.xml';
            $xmlSize = strlen($xmlDocument);

            $est = strlen($xmlDocument) + $this->zipEntryOverheadBytes($xmlName);

            if (empty($cur)) {
                $cur[] = [
                    'xml' => $xmlDocument,
                    'size' => $xmlSize,
                    'name' => $xmlName,
                ];
                $curEstimate = $est;
                continue;
            }

            if (($curEstimate + $est) <= ($maxZipBytes - $zipSafetyMargin)) {
                $cur[] = [
                    'xml' => $xmlDocument,
                    'size' => $xmlSize,
                    'name' => $xmlName,
                ];
                $curEstimate += $est;
            } else {
                $preGroups[] = $cur;
                $cur = [
                    [
                        'xml' => $xmlDocument,
                        'size' => $xmlSize,
                        'name' => $xmlName,
                    ]
                ];
                $curEstimate = $est;
            }
        }
        if (!empty($cur)) {
            $preGroups[] = $cur;
        }

        // --- Etap B/C: buduj ZIP per grupa + binsearch jeśli przekracza limit
        $packages = [];
        $idx = 1;

        for ($g = 0; $g < count($preGroups); $g++) {
            $group = $preGroups[$g];

            [$zipBin, $zipBytes] = $this->makeZipBinaryFromFiles($ten, $group, $idx, $debugZipDir);

            if ($zipBytes <= $maxZipBytes) {
                $packages[] = [
                    'zip'       => $zipBin,
                    'documents' => $group,
                    'zip_bytes' => $zipBytes,
                    'index'     => $idx,
                ];
                $idx++;
                continue;
            }

            // sanity: pojedynczy plik przekracza limit
            if (count($group) === 1) {
                throw new \RuntimeException(
                    "Pojedynczy XML po spakowaniu przekracza limit paczki: {$group[0]} (zipBytes={$zipBytes}, limit={$maxZipBytes})"
                );
            }

            // Binsearch: największy prefix, który mieści się w limicie
            $lo = 1;
            $hi = count($group);

            $bestBin = null;
            $bestBytes = null;
            $bestCount = 0;

            while ($lo <= $hi) {
                $mid = intdiv($lo + $hi, 2);
                [$tryBin, $tryBytes] = $this->makeZipBinaryFromFiles($ten, array_slice($group, 0, $mid), $idx, $debugZipDir);

                if ($tryBytes <= $maxZipBytes) {
                    $bestBin = $tryBin;
                    $bestBytes = $tryBytes;
                    $bestCount = $mid;
                    $lo = $mid + 1;
                } else {
                    $hi = $mid - 1;
                }
            }

            if ($bestCount <= 0) {
                throw new \RuntimeException('Nie udało się dopasować paczki ZIP do limitu (nieoczekiwane).');
            }

            $bestDocuments = array_slice($group, 0, $bestCount);
            $packages[] = [
                'zip'       => $bestBin,
                'documents'     => $bestDocuments,
                'zip_bytes' => (int)$bestBytes,
                'index'     => $idx,
            ];
            $idx++;

            // Resztę dorzuć jako kolejne grupy (z szybkim cięciem jak w Etapie A)
            $remaining = array_slice($group, $bestCount);
            if ($remaining) {
                $remDocuments = [];
                foreach ($remaining as $rd) {
                    $remDocuments[] = $rd;
                }

                $cur2 = [];
                $curEstimate2 = 0;
                foreach ($remDocuments as $rd) {
                    $est2 = $rd['size'] + $this->zipEntryOverheadBytes($rd['name']);
                    if (empty($cur2)) {
                        $cur2 = [$rd];
                        $curEstimate2 = $est2;
                        continue;
                    }
                    if (($curEstimate2 + $est2) <= ($maxZipBytes - $zipSafetyMargin)) {
                        $cur2[] = $rd;
                        $curEstimate2 += $est2;
                    } else {
                        $preGroups[] = $cur2;
                        $cur2 = [$rd];
                        $curEstimate2 = $est2;
                    }
                }
                if ($cur2) {
                    $preGroups[] = $cur2;
                }
            }
        }

        return $packages;
    }

    public static function detectCertificateFormat($certPath, $certPass)
    {
        $content = file_get_contents($certPath);

        if (preg_match(
            '/-----BEGIN (CERTIFICATE|PRIVATE KEY|RSA PRIVATE KEY|EC PRIVATE KEY)-----/',
            $content
        ) && @openssl_x509_read($content) !== false) {
            return self::CERTIFICATE_FORMAT_PEM;
        }

        $finfo = new \finfo(FILEINFO_MIME_TYPE);
        $mime  = $finfo->file($certPath);

        if (!in_array($mime, [
            'application/x-pkcs12',
            'application/pkcs12',
            'application/octet-stream',
        ], true)) {
            return self::CERTIFICATE_FORMAT_UNKNOWN;
        }

        if (empty($certPass)) {
            return self::CERTIFICATE_FORMAT_UNKNOWN;
        }

        $certs = null;
        if (!openssl_pkcs12_read(file_get_contents($certPath), $certs, $certPass)) {
            return self::CERTIFICATE_FORMAT_UNKNOWN;
        }

        return self::CERTIFICATE_FORMAT_PKCS12;
    }

    /** ECDSA sign (SHA-256) -> DER signature bytes (ASN.1 DER SEQUENCE of r,s) */
    private static function ecdsaSignDerSha256(string $rawDataToSign, \OpenSSLAsymmetricKey $privateKey): string
    {
        $der = '';
        if (!openssl_sign($rawDataToSign, $der, $privateKey, OPENSSL_ALGO_SHA256)) {
            throw new \RuntimeException("openssl_sign() failed: " . (openssl_error_string() ?: 'unknown error'));
        }
        return $der;
    }

    /**
     * Parse DER ECDSA signature (SEQUENCE { INTEGER r; INTEGER s })
     * Returns [rBytes, sBytes] as unsigned big-endian (variable length, no leading sign byte).
     */
    private static function derEcdsaToRS(string $derSig): array
    {
        $i = 0;

        $readByte = function () use (&$derSig, &$i): int {
            if ($i >= strlen($derSig)) {
                throw new \RuntimeException("DER parse: unexpected EOF");
            }
            return ord($derSig[$i++]);
        };

        $readLen = function () use ($readByte): int {
            $len = $readByte();
            if (($len & 0x80) === 0) {
                return $len;
            }
            $num = $len & 0x7F;
            if ($num === 0 || $num > 4) {
                throw new \RuntimeException("DER parse: invalid length");
            }
            $val = 0;
            for ($k = 0; $k < $num; $k++) {
                $val = ($val << 8) | $readByte();
            }
            return $val;
        };

        $expectTag = function (int $tag) use ($readByte): void {
            $t = $readByte();
            if ($t !== $tag) {
                throw new \RuntimeException(sprintf("DER parse: expected tag 0x%02X, got 0x%02X", $tag, $t));
            }
        };

        // SEQUENCE
        $expectTag(0x30);
        $seqLen = $readLen();
        if ($seqLen > (strlen($derSig) - $i)) {
            throw new \RuntimeException("DER parse: sequence length out of range");
        }

        // INTEGER r
        $expectTag(0x02);
        $rLen = $readLen();
        $r = substr($derSig, $i, $rLen);
        $i += $rLen;

        // INTEGER s
        $expectTag(0x02);
        $sLen = $readLen();
        $s = substr($derSig, $i, $sLen);
        $i += $sLen;

        // Drop possible leading 0x00 that forces a positive INTEGER
        $r = ltrim($r, "\x00");
        $s = ltrim($s, "\x00");

        if ($r === '' || $s === '') {
            throw new \RuntimeException("DER parse: empty r or s");
        }

        return [$r, $s];
    }

    /** DER -> IEEE P1363 fixed field concat (R||S). For P-256 => 32+32 bytes. */
    private static function derEcdsaToP1363(string $derSig, int $fieldBytes = 32): string
    {
        [$r, $s] = self::derEcdsaToRS($derSig);

        if (strlen($r) > $fieldBytes || strlen($s) > $fieldBytes) {
            throw new \RuntimeException("r or s longer than {$fieldBytes} bytes; wrong curve?");
        }

        $rFixed = str_pad($r, $fieldBytes, "\x00", STR_PAD_LEFT);
        $sFixed = str_pad($s, $fieldBytes, "\x00", STR_PAD_LEFT);

        return $rFixed . $sFixed; // 64 bytes for P-256
    }

    public static function getCertificateQrCodeUrl(array $params): string
    {
        static $certs = [];

        $divisionId = $params['divisionid'];

        if (!isset($certs[$divisionId])) {
            $certFile = self::getCertificatePath(self::CERTIFICATE_TYPE_OFFLINE);
            if (empty($certFile)) {
                $certFile = self::getCertificatePath();
                $certFile = preg_replace('/\.[^.]+$/', '', $certFile);
                $certFile .= '-offline.pem';
            }

            $certPassword = self::getCertificatePassword(self::CERTIFICATE_TYPE_OFFLINE);

            if (!is_readable($certFile)) {
                return '';
            }

            $cert = file_get_contents($certFile);

            $privKey = openssl_pkey_get_private($cert, empty($certPassword) ? null : $certPassword);
            if ($privKey === false) {
                throw new \RuntimeException("openssl_pkey_get_private() failed: " . (openssl_error_string() ?: 'unknown error'));
            }

            $privKeyDetails = openssl_pkey_get_details($privKey);
            if (!$privKeyDetails || ($privKeyDetails['type'] ?? null) !== OPENSSL_KEYTYPE_EC) {
                throw new \RuntimeException("Private key is not EC (ECDSA).");
            }

            $pubKey = openssl_x509_read($cert);
            if ($pubKey === false) {
                throw new \RuntimeException("openssl_x509_read() failed: " . (openssl_error_string() ?: 'unknown error'));
            }

            $pubKeyDetails = openssl_x509_parse($pubKey);
            if (!$pubKeyDetails) {
                throw new \RuntimeException("openssl_x509_parse() failed: " . (openssl_error_string() ?: 'unknown error'));
            }

            $certs[$divisionId] = [
                'serialNumber' => $pubKeyDetails['serialNumberHex'],
                'privKey' => $privKey,
            ];
        }

        extract($certs[$divisionId]);

        $ten = preg_replace('/[^0-9]/', '', $params['ten']);

        if (isset($params['environment'])) {
            switch ($params['environment']) {
                case self::ENVIRONMENT_PROD:
                    $url = 'qr.ksef.mf.gov.pl/certificate/Nip';
                    break;
                case self::ENVIRONMENT_DEMO:
                    $url = 'qr-demo.ksef.mf.gov.pl/certificate/Nip';
                    break;
                default:
                    $url = 'qr-test.ksef.mf.gov.pl/certificate/Nip';
                    break;
            }
        } else {
            $url = 'qr-test.ksef.mf.gov.pl/certificate/Nip';
        }

        $url .= '/' . $ten . '/' . $ten
            . '/' . $serialNumber
            . '/' . self::base64Url($params['hash']);

        $signature = self::ecdsaSignDerSha256($url, $privKey);

        // IEEE P1363 (R||S) formatted signature
        $p1363 = self::derEcdsaToP1363($signature, 32);

        return 'https://' . $url . '/' . self::base64Url(base64_encode($p1363));
    }

    public static function downloadUpoFile($invoiceStatus)
    {
        if (!isset(self::$upoStorage)) {
            self::$upoStorage = is_dir(self::KSEF_UPO_DIR) && is_readable(self::KSEF_UPO_DIR);
        }

        if (!self::$upoStorage) {
            return false;
        }

        $upoDownloadUrl = $invoiceStatus->upoDownloadUrl ?? null;
        if (!is_string($upoDownloadUrl) || $upoDownloadUrl === '') {
            return 'No UPO download URL for KSeF invoice \'' . $invoiceStatus->ksefNumber . '\'!';
        }

        $upoContent = @file_get_contents($upoDownloadUrl);
        if ($upoContent === false || $upoContent === '') {
            return 'Couldn\'t download UPO file for KSeF invoice  \'' . $invoiceStatus->ksefNumber . '\'!';
        }

        [$ten, $date] = explode('-', $invoiceStatus->ksefNumber);

        $ksefUpoTenDir = self::KSEF_UPO_DIR . DIRECTORY_SEPARATOR . $ten;
        if (!is_dir($ksefUpoTenDir)) {
            mkdir($ksefUpoTenDir);
            @chmod(
                $ksefUpoTenDir,
                fileperms(self::KSEF_UPO_DIR) & 0xfff
            );
            @chown($ksefUpoTenDir, fileowner(self::KSEF_UPO_DIR));
            @chgrp($ksefUpoTenDir, filegroup(self::KSEF_UPO_DIR));
        }

        $ksefUpoTenDateDir = $ksefUpoTenDir . DIRECTORY_SEPARATOR . $date;
        if (!is_dir($ksefUpoTenDateDir)) {
            mkdir($ksefUpoTenDateDir);
            @chmod(
                $ksefUpoTenDateDir,
                fileperms(self::KSEF_UPO_DIR) & 0xfff
            );
            @chown($ksefUpoTenDateDir, fileowner(self::KSEF_UPO_DIR));
            @chgrp($ksefUpoTenDateDir, filegroup(self::KSEF_UPO_DIR));
        }

        $upoFile = $ksefUpoTenDateDir . DIRECTORY_SEPARATOR . $invoiceStatus->ksefNumber . '.xml';
        if (file_put_contents($upoFile, $upoContent) !== false) {
            @chmod(
                $upoFile,
                fileperms(self::KSEF_UPO_DIR) & ~02111
            );
            @chown($upoFile, fileowner(self::KSEF_UPO_DIR));
            @chgrp($upoFile, filegroup(self::KSEF_UPO_DIR));
        } else {
            return 'Couldn\'t write UPO file for KSeF invoice \'' . $invoiceStatus->ksefNumber . '\'!';
        }

        return true;
    }

    private static function getUpoFilePath($ksefNumber)
    {
        if (!isset(self::$upoStorage)) {
            self::$upoStorage = is_dir(self::KSEF_UPO_DIR) && is_readable(self::KSEF_UPO_DIR);
        }

        if (!self::$upoStorage) {
            return false;
        }

        [$ten, $date] = explode('-', $ksefNumber);

        return self::KSEF_UPO_DIR . DIRECTORY_SEPARATOR . $ten
            . DIRECTORY_SEPARATOR . $date
            . DIRECTORY_SEPARATOR . $ksefNumber . '.xml';
    }

    public static function upoFileExists($ksefNumber)
    {
        $upoFile = self::getUpoFilePath($ksefNumber);

        if (empty($upoFile)) {
            return false;
        }

        return is_file($upoFile) && is_readable($upoFile);
    }

    public static function getUpoFile($ksefNumber)
    {
        $upoFile = self::getUpoFilePath($ksefNumber);

        if (empty($upoFile)) {
            return false;
        }

        return file_get_contents($upoFile);
    }

    private static function getInvoiceFilePath($ten, $ksefNumber)
    {
        if (!isset(self::$invoiceStorage)) {
            self::$invoiceStorage = is_dir(self::KSEF_INVOICE_DIR) && is_readable(self::KSEF_INVOICE_DIR);
        }

        if (!self::$invoiceStorage) {
            return false;
        }

        [, $date] = explode('-', $ksefNumber);

        return self::KSEF_INVOICE_DIR . DIRECTORY_SEPARATOR . $ten
            . DIRECTORY_SEPARATOR . $date
            . DIRECTORY_SEPARATOR . $ksefNumber . '.xml';
    }

    public static function invoiceFileExists($ten, $ksefNumber)
    {
        $invoiceFile = self::getInvoiceFilePath($ten, $ksefNumber);

        if (empty($invoiceFile)) {
            return false;
        }

        return is_file($invoiceFile) && is_readable($invoiceFile);
    }

    public static function getInvoiceFile($ten, $ksefNumber)
    {
        $invoiceFile = self::getInvoiceFilePath($ten, $ksefNumber);

        if (empty($invoiceFile)) {
            return false;
        }

        return file_get_contents($invoiceFile);
    }

    public static function loadInvoiceFile($ten, $ksefNumber)
    {
        $invoiceContent = self::getInvoiceFile($ten, $ksefNumber);

        if (empty($invoiceContent)) {
            return false;
        }

        $xml = simplexml_load_string($invoiceContent);
        if ($xml === false) {
            return false;
        } else {
            if (empty($xml) || empty($xml->Faktura)) {
                $nameSpaces = $xml->getNamespaces(true);
                if (!empty($nameSpaces)) {
                    $nameSpace = reset($nameSpaces);
                    $xml = $xml->children($nameSpace);
                }
            }
        }

        return $xml;
    }

    public static function saveInvoice($ten, $fileName, $content)
    {
        if (!isset(self::$invoiceStorage)) {
            self::$invoiceStorage = is_dir(self::KSEF_INVOICE_DIR) && is_readable(self::KSEF_INVOICE_DIR);
        }

        if (!self::$invoiceStorage) {
            return false;
        }

        [, $date] = explode('-', $fileName);

        $ksefInvoiceTenDir = self::KSEF_INVOICE_DIR . DIRECTORY_SEPARATOR . $ten;
        if (!is_dir($ksefInvoiceTenDir)) {
            mkdir($ksefInvoiceTenDir);
            @chmod(
                $ksefInvoiceTenDir,
                fileperms(self::KSEF_INVOICE_DIR) & 0xfff
            );
            @chown($ksefInvoiceTenDir, fileowner(self::KSEF_INVOICE_DIR));
            @chgrp($ksefInvoiceTenDir, filegroup(self::KSEF_INVOICE_DIR));
        }

        $ksefInvoiceTenDateDir = $ksefInvoiceTenDir . DIRECTORY_SEPARATOR . $date;
        if (!is_dir($ksefInvoiceTenDateDir)) {
            mkdir($ksefInvoiceTenDateDir);
            @chmod(
                $ksefInvoiceTenDateDir,
                fileperms(self::KSEF_INVOICE_DIR) & 0xfff
            );
            @chown($ksefInvoiceTenDateDir, fileowner(self::KSEF_INVOICE_DIR));
            @chgrp($ksefInvoiceTenDateDir, filegroup(self::KSEF_INVOICE_DIR));
        }

        $filePath = $ksefInvoiceTenDateDir . DIRECTORY_SEPARATOR . $fileName;
        $res = file_put_contents($filePath, $content);
        if ($res === false) {
            return false;
        }
        self::$savedInvoices[] = $filePath;

        $xml = simplexml_load_string($content);
        if ($xml === false) {
            return false;
        }

        if (empty($xml) || empty($xml->Faktura)) {
            $nameSpaces = $xml->getNamespaces(true);
            if (empty($nameSpaces)) {
                return false;
            }
            $nameSpace = reset($nameSpaces);
            $xml = $xml->children($nameSpace);
        }

        return $xml;
    }

    public static function rollbackInvoiceSaves()
    {
        if (empty(self::$savedInvoices)) {
            return;
        }

        foreach (self::$savedInvoices as $filePath) {
            @unlink($filePath);
        }

        self::$savedInvoices = [];
    }

    public static function identifierType($identifierType)
    {
        return self::$identifierTypes[$identifierType] ?? null;
    }

    public static function invoicingMode($invoicingMode)
    {
        return self::$invoicingModes[$invoicingMode] ?? null;
    }

    public static function invoiceType($invoiceType)
    {
        return self::$invoiceTypes[$invoiceType] ?? null;
    }

    public static function payTypeName($payType)
    {
        if (empty(self::$ksefPayTypes)) {
            self::$ksefPayTypes = [
                0 => 'Inna',
                1 => 'Gotówka',
                2 => 'Karta',
                3 => 'Bon',
                4 => 'Czek',
                5 => 'Kredyt',
                6 => 'Przelew',
                7 => 'Mobilna',
            ];
        }

        return self::$ksefPayTypes[$payType] ?? null;
    }

    public static function ksefTaxProperties(string $ksefTaxRateName): ?array
    {
        if (empty(self::$ksefTaxProperties)) {
            self::$ksefTaxProperties = [
                '23' => [
                    'rate' => 23,
                    'taxed' => true,
                    'reverse_charge' => false,
                    'eu' => false,
                    'export' => false,
                ],
                '22' => [
                    'rate' => 22,
                    'taxed' => true,
                    'reverse_charge' => false,
                    'eu' => false,
                    'export' => false,
                ],
                '8' => [
                    'rate' => 8,
                    'taxed' => true,
                    'reverse_charge' => false,
                    'eu' => false,
                    'export' => false,
                ],
                '7' => [
                    'rate' => 7,
                    'taxed' => true,
                    'reverse_charge' => false,
                    'eu' => false,
                    'export' => false,
                ],
                '5' => [
                    'rate' => 5,
                    'taxed' => true,
                    'reverse_charge' => false,
                    'eu' => false,
                    'export' => false,
                ],
                '4' => [
                    'rate' => 4,
                    'taxed' => true,
                    'reverse_charge' => false,
                    'eu' => false,
                    'export' => false,
                ],
                '3' => [
                    'rate' => 3,
                    'taxed' => true,
                    'reverse_charge' => false,
                    'eu' => false,
                    'export' => false,
                ],
                '0 KR' => [
                    'rate' => 0,
                    'taxed' => true,
                    'reverse_charge' => false,
                    'eu' => false,
                    'export' => false,
                ],
                '0 WDT' => [
                    'rate' => 0,
                    'taxed' => true,
                    'reverse_charge' => false,
                    'eu' => true,
                    'export' => false,
                ],
                '0 EX' => [
                    'rate' => 0,
                    'taxed' => true,
                    'reverse_charge' => false,
                    'eu' => false,
                    'export' => true,
                ],
                'zw' => [
                    'rate' => 0,
                    'taxed' => false,
                    'reverse_charge' => false,
                    'eu' => false,
                    'export' => false,
                ],
                'oo' => [
                    'rate' => 0,
                    'taxed' => true,
                    'reverse_charge' => true,
                    'eu' => false,
                    'export' => false,
                ],
            ];
        }

        return self::$ksefTaxProperties[$ksefTaxRateName] ?? null;
    }

    public static function ksefTaxLabel(array $item): string
    {
        if (empty(self::$taxProperties)) {
            self::$taxProperties = [
                '23.00' => '23%',
                '22.00' => '22%',
                '8.00' => '8%',
                '7.00' => '7%',
                '5.00' => '5%',
                '4.00' => '4%',
                '3.00' => '3%',
                '0.00' => [
                    '1' => [
                        '0' => [
                            '0' => [
                                '0' => '0 KR',
                                '1' => '0 EX',
                            ],
                            '1' => [
                                '0' => '0 WDT',
                            ],
                        ],
                        '1' => [
                            '0' => [
                                '0' => 'oo',
                            ],
                        ],
                    ],
                    '0' => [
                        '0' => [
                            '0' => [
                                '0' => 'zw',
                            ],
                        ],
                    ],
                ],
            ];
        }

        if (is_array(self::$taxProperties[$item['tax_rate']])) {
            return self::$taxProperties[$item['tax_rate']][$item['taxed']][$item['reverse_charge']][$item['eu']][$item['export']] ?? '';
        } else {
            return self::$taxProperties[$item['tax_rate']] ?? '';
        }
    }

    public static function docTypeName(int $docType): ?string
    {
        if (!isset(self::$docTypes)) {
            self::$docTypes = [
                self::DOC_ZAL => trans('<!ksef>advance invoice'),
                self::DOC_ROZ => trans('<!ksef>final invoice'),
                self::DOC_UPR => trans('<!ksef>simplified invoice'),
                self::DOC_KOR_ZAL => trans('<!ksef>corrective advance invoice'),
                self::DOC_KOR_ROZ => trans('<!ksef>corrective final invoice'),
                self::DOC_VAT_PEF => trans('<!ksef>standard PEF invoice'),
                self::DOC_VAT_PEF_SP => trans('<!ksef>customer structured PEF invoice'),
                self::DOC_KOR_PEF => trans('<!ksef>corrective PEF invoice'),
                self::DOC_VAT_RR => trans('<!ksef>RR invoice'),
                self::DOC_KOR_VAT_RR => trans('<!ksef>corrective RR invoice'),
            ];
        }

        return self::$docTypes[$docType] ?? null;
    }

    public static function deadlineUnit(?string $deadlineUnit): ?string
    {
        return self::$deadlineUnits[$deadlineUnit] ?? 'days';
    }

    public static function getCertificatePath(int $type = self::CERTIFICATE_TYPE_ONLINE): string
    {
        $certificatePath = $type == self::CERTIFICATE_TYPE_OFFLINE
            ? \ConfigHelper::getConfig('ksef.offline_certificate')
            : \ConfigHelper::getConfig('ksef.certificate');

        if (empty($certificatePath)) {
            return $certificatePath;
        }

        $certificatePath = trim($certificatePath);
        if (strpos($certificatePath, DIRECTORY_SEPARATOR) === 0) {
            return $certificatePath;
        } else {
            return SYS_DIR . DIRECTORY_SEPARATOR . $certificatePath;
        }
    }

    public static function getCertificatePassword(int $type = self::CERTIFICATE_TYPE_ONLINE): ?string
    {
        return $type == self::CERTIFICATE_TYPE_OFFLINE
            ? \ConfigHelper::getConfig('ksef.offline_password')
            : \ConfigHelper::getConfig('ksef.password');
    }

    public function getDeploymentDates(): array
    {
        $ksefDeploymentDates = [];

        $ksefEarliestDocuments = $this->db->GetAll(
            'SELECT
                d.divisionid,
                d.div_ten,
                MIN(d.cdate) AS mincdate
            FROM ksefdocuments kd
            JOIN ksefbatchsessions kbs ON kbs.id = kd.batchsessionid
            JOIN documents d ON d.id = kd.docid
            JOIN ksefconfig kc ON kc.divisionid = d.divisionid
            WHERE d.cdate >= kc.boundarydate
                AND kbs.environment = ?
                AND kd.status = ?
            GROUP BY d.divisionid, d.div_ten',
            [
                KSeF::ENVIRONMENT_PROD,
                200,
            ]
        );

        if (!empty($ksefEarliestDocuments)) {
            foreach ($ksefEarliestDocuments as $ksefEarliestDocument) {
                $divisionTen = preg_replace('/[^0-9]/', '', $ksefEarliestDocument['div_ten']);
                if (isset($ksefDeploymentDates[$divisionTen])) {
                    $ksefDeploymentDates[$divisionTen] = min($ksefDeploymentDates[$divisionTen], $ksefEarliestDocument['mincdate']);
                } else {
                    $ksefDeploymentDates[$divisionTen] = $ksefEarliestDocument['mincdate'];
                }
            }
            foreach ($ksefDeploymentDates as &$ksefDeploymentDate) {
                $ksefDeploymentDate = strtotime(date('Y/m/01', $ksefDeploymentDate));
            }
            unset($ksefDeploymentDate);
        }

        return $ksefDeploymentDates;
    }

    public function getPurchaseDocuments(array $filter): array
    {
        $from = $filter['from'] ?? strtotime('today');
        $to = $filter['to'] ?? strtotime('tomorrow') - 1;
        $posting = $filter['posting'] ?? 1;

        $purchaseDocuments = $this->db->GetAllByKey(
            'SELECT
                i.*
            FROM ksefinvoices i
            WHERE i.issue_date BETWEEN ? AND ?
                AND i.posting = ?
                ' . (empty($filter['divisions']) ? '' : ' AND i.division_id IN (' . implode(',', $filter['divisions']) . ')')
            . ' ORDER BY i.issue_date, i.permanent_storage_date',
            'id',
            [
                $from,
                $to,
                $posting,
            ]
        );

        if (empty($purchaseDocuments)) {
            return [];
        } else {
            $purchaseDocumentItems = $this->db->GetAll(
                'SELECT
                    ii.*
                FROM ksefinvoiceitems ii
                JOIN ksefinvoices i ON i.id = ii.ksef_invoice_id
                WHERE i.issue_date BETWEEN ? AND ?
                    AND i.posting = ?
                    ' . (empty($filter['divisions']) ? '' : ' AND i.division_id IN (' . implode(',', $filter['divisions']) . ')')
                . ' ORDER BY i.issue_date, i.permanent_storage_date, ii.before_state DESC, ii.item_id',
                [
                    $from,
                    $to,
                    $posting,
                ]
            );

            if (empty($purchaseDocumentItems)) {
                $purchaseDocumentItems = [];
            }

            foreach ($purchaseDocumentItems as $purchaseDocumentItem) {
                $ksefInvoiceId = $purchaseDocumentItem['ksef_invoice_id'];
                $itemId = $purchaseDocumentItem['item_id'];

                $purchaseDocumentItem['tax_rate_label'] = self::ksefTaxLabel([
                    'tax_rate' => $purchaseDocumentItem['tax_rate'],
                    'taxed' => $purchaseDocumentItem['taxed'],
                    'reverse_charge' => $purchaseDocumentItem['reverse_charge'],
                    'eu' => $purchaseDocumentItem['eu'],
                    'export' => $purchaseDocumentItem['export'],
                ]);

                if (!isset($purchaseDocuments[$ksefInvoiceId]['items'])) {
                    $purchaseDocuments[$ksefInvoiceId]['before-items'] = [];
                    $purchaseDocuments[$ksefInvoiceId]['items'] = [];
                }
                if (empty($purchaseDocumentItem['before_state'])) {
                    $purchaseDocuments[$ksefInvoiceId]['items'][$itemId] = $purchaseDocumentItem;
                } else {
                    $purchaseDocuments[$ksefInvoiceId]['before-items'][$itemId] = $purchaseDocumentItem;
                }
            }

            $purchaseDocumentSummaries = $this->db->GetAll(
                'SELECT
                    kis.*
                FROM ksefinvoicesummaries kis
                JOIN ksefinvoices i ON i.id = kis.ksef_invoice_id
                WHERE i.issue_date BETWEEN ? AND ?
                    AND i.posting = ?
                    ' . (empty($filter['divisions']) ? '' : ' AND i.division_id IN (' . implode(',', $filter['divisions']) . ')'),
                [
                    $from,
                    $to,
                    $posting,
                ]
            );

            if (empty($purchaseDocumentSummaries)) {
                $purchaseDocumentSummaries = [];
            }

            foreach ($purchaseDocumentSummaries as $purchaseDocumentSummary) {
                $ksefInvoiceId = $purchaseDocumentSummary['ksef_invoice_id'];

                $taxRateLabel = self::ksefTaxLabel([
                    'tax_rate' => $purchaseDocumentSummary['tax_rate'],
                    'taxed' => $purchaseDocumentSummary['taxed'],
                    'reverse_charge' => $purchaseDocumentSummary['reverse_charge'],
                    'eu' => $purchaseDocumentSummary['eu'],
                    'export' => $purchaseDocumentSummary['export'],
                ]);

                if (!isset($purchaseDocuments[$ksefInvoiceId]['summaries'])) {
                    $purchaseDocuments[$ksefInvoiceId]['summaries'] = [];
                }

                $purchaseDocuments[$ksefInvoiceId]['summaries'][$taxRateLabel] = $purchaseDocumentSummary;
            }

            foreach ($purchaseDocuments as &$purchaseDocument) {
                if ((int)$purchaseDocument['invoice_type'] !== self::DOC_ROZ || empty($purchaseDocument['items'])) {
                    continue;
                }

                $orderIds = \Utils::array_column($purchaseDocument['items'], 'order_id');

                if (!empty($orderIds)) {
                    $orderIds = array_unique($orderIds);

                    $advancePurchaseDocuments = $this->db->GetAllByKey(
                        'SELECT
                            i.*
                        FROM ksefinvoices i
                        WHERE i.invoice_type IN ?
                            AND EXISTS (
                                SELECT 1
                                FROM ksefinvoiceitems ii
                                WHERE ii.ksef_invoice_id = i.id
                                    AND ii.order_id IN ?
                            )',
                        'id',
                        [
                            [
                                self::DOC_ZAL,
                                self::DOC_KOR_ZAL,
                            ],
                            $orderIds,
                        ]
                    );

                    if (!empty($advancePurchaseDocuments)) {
                        $advancePurchaseDocumentSummaries = $this->db->GetAll(
                            'SELECT
                                kis.*
                            FROM ksefinvoicesummaries kis
                            JOIN ksefinvoices i ON i.id = kis.ksef_invoice_id
                            WHERE i.invoice_type IN ?
                                AND EXISTS (
                                    SELECT 1
                                    FROM ksefinvoiceitems ii
                                    WHERE ii.ksef_invoice_id = i.id
                                        AND ii.order_id IN ?
                                )
                            ORDER BY kis.ksef_invoice_id',
                            [
                                [
                                    self::DOC_ZAL,
                                    self::DOC_KOR_ZAL,
                                ],
                                $orderIds,
                            ]
                        );

                        foreach ($advancePurchaseDocumentSummaries as $advancePurchaseDocumentSummary) {
                            $ksefInvoiceId = $advancePurchaseDocumentSummary['ksef_invoice_id'];

                            if (!isset($advancePurchaseDocuments[$ksefInvoiceId]['summaries'])) {
                                $advancePurchaseDocuments[$ksefInvoiceId]['summaries'] = [];
                            }

                            $taxRateLabel = self::ksefTaxLabel([
                                'tax_rate' => $advancePurchaseDocumentSummary['tax_rate'],
                                'taxed' => $advancePurchaseDocumentSummary['taxed'],
                                'reverse_charge' => $advancePurchaseDocumentSummary['reverse_charge'],
                                'eu' => $advancePurchaseDocumentSummary['eu'],
                                'export' => $advancePurchaseDocumentSummary['export'],
                            ]);

                            $advancePurchaseDocuments[$ksefInvoiceId]['summaries'][$taxRateLabel] = $advancePurchaseDocumentSummary;
                        }
                    }

                    $purchaseDocument['advance-invoices'] = $advancePurchaseDocuments;
                } else {
                    $purchaseDocument['advance-invoices'] = [];
                }
            }

            $purchaseDocumentTags = $this->db->GetAllByKey(
                'SELECT
                    kit.id,
                    kit.name
                FROM ksefinvoicetags kit',
                'id'
            );

            $purchaseDocumentTagAssignments = $this->db->GetAllByKey(
                'SELECT
                    i.id,
                    ' . $this->db->GroupConcat('kita.ksef_invoice_tag_id') . ' AS tags
                FROM ksefinvoices i
                JOIN ksefinvoicetagassignments kita ON kita.ksef_invoice_id = i.id
                WHERE i.issue_date BETWEEN ? AND ?
                    AND i.posting = ?
                    ' . (empty($filter['divisions']) ? '' : ' AND i.division_id IN (' . implode(',', $filter['divisions']) . ')')
                . ' GROUP BY i.id',
                'id',
                [
                    $from,
                    $to,
                    $posting,
                ]
            );

            if (!empty($purchaseDocumentTagAssignments)) {
                foreach ($purchaseDocumentTagAssignments as $purchaseDocumentId => $purchaseDocumentTagAssignment) {
                    $purchaseDocuments[$purchaseDocumentId]['tags'] = array_map(
                        function ($tagId) use ($purchaseDocumentTags) {
                            return $purchaseDocumentTags[$tagId]['name'];
                        },
                        explode(',', $purchaseDocumentTagAssignment['tags'])
                    );
                }
            }

            return $purchaseDocuments;
        }
    }
}
