Add EIN/TIN validation for dividends and contractor payments

backend/app/presenters/user_presenter.rb

@@ -92,6 +92,7 @@ def logged_in_user
           primaryAdminName: company.primary_admin.user.name,
           completedPaymentMethodSetup: company.bank_account_ready?,
           isTrusted: company.is_trusted,
+          taxId: company.tax_id,
           checklistItems: company.checklist_items(user),
           checklistCompletionPercentage: company.checklist_completion_percentage(user),
           externalId: company.external_id,

backend/app/services/create_dividend_round.rb

@@ -9,6 +9,7 @@ def initialize(dividend_computation)
 
   def process
     return { success: false, error: "Dividend computation is already finalized" } if @dividend_computation.finalized?
+    return { success: false, error: "EIN must be configured before issuing dividends" } unless @dividend_computation.company.tax_id.present?
 
     ApplicationRecord.transaction do
       dividend_round = @dividend_computation.finalize_and_create_dividend_round

backend/app/sidekiq/pay_invoice_job.rb

@@ -10,6 +10,10 @@ def perform(invoice_id)
       Rails.logger.info("PayInvoiceJob: Skipping payment for non-trusted company #{invoice.company.id}")
       return
     end
+    unless invoice.company.tax_id.present?
+      Rails.logger.info("PayInvoiceJob: Skipping payment for company #{invoice.company.id} without EIN")
+      return
+    end
     PayInvoice.new(invoice_id).process
   end
 end

backend/spec/factories/companies.rb

@@ -4,6 +4,7 @@
   factory :company do
     name { Faker::Company.name }
     email { Faker::Internet.unique.email }
+    tax_id { Faker::Number.number(digits: 9).to_s }
     registration_number { Faker::Company.duns_number }
     registration_state { "DE" }
     street_address { Faker::Address.street_address }

backend/spec/services/create_dividend_round_spec.rb

@@ -43,6 +43,22 @@
       end
     end
 
+    context "when company EIN is not configured" do
+      before do
+        dividend_computation_output
+        company.update!(tax_id: nil)
+      end
+
+      it "returns error and does not create dividend round or finalize computation" do
+        result = service.process
+
+        expect(result[:success]).to be false
+        expect(result[:error]).to eq("EIN must be configured before issuing dividends")
+        expect(DividendRound.count).to eq(0)
+        expect(dividend_computation.reload.finalized_at).to be_nil
+      end
+    end
+
     context "when unexpected errors occur" do
       before do
         dividend_computation_output

e2e/factories/companies.ts

@@ -20,6 +20,7 @@ export const companiesFactory = {
       .values({
         name: faker.company.name(),
         email: faker.internet.email(),
+        taxId: faker.string.numeric(9),
         registrationNumber: faker.string.numeric(9),
         registrationState: "DE",
         streetAddress: faker.location.streetAddress(),

e2e/tests/company/equity/dividend-computations.spec.ts

@@ -261,4 +261,40 @@ test.describe("Dividend Computations", () => {
     await expect(tableFooter).toContainText("$3,000");
     await expect(tableFooter).toContainText("$60,000");
   });
+
+  test("prevents finalizing distribution when company EIN is not configured", async ({ page }) => {
+    const { company, adminUser } = await companiesFactory.createCompletedOnboarding({
+      equityEnabled: true,
+      taxId: null,
+    });
+
+    const dividendComputation = await dividendComputationsFactory.create({
+      companyId: company.id,
+    });
+
+    await login(page, adminUser);
+    await page.getByRole("button", { name: "Equity" }).click();
+    await page.getByRole("link", { name: "Dividends" }).first().click();
+
+    const draftRow = page
+      .getByRole("row")
+      .filter({
+        has: page.getByText("Draft"),
+      })
+      .filter({
+        has: page.getByText(formatMoney(dividendComputation.totalAmountInUsd)),
+      });
+
+    await expect(draftRow).toBeVisible();
+    await draftRow.click();
+
+    await expect(page.getByRole("heading", { name: "Dividend" })).toBeVisible();
+    await expect(page.getByText("Dividend distribution is still a draft")).toBeVisible();
+
+    // Should show EIN warning alert
+    await expect(page.getByText(/EIN required to finalize distribution/iu)).toBeVisible();
+
+    // Button should be disabled when EIN is missing
+    await expect(page.getByRole("button", { name: "Finalize distribution" })).toBeDisabled();
+  });
 });

e2e/tests/company/invoices/complete-flow.spec.ts

@@ -231,5 +231,48 @@ test.describe("Invoice submission, approval and rejection", () => {
     await expect(locateOpenInvoicesBadge(page)).not.toBeVisible();
   });
 
+  test("prevents approving invoice when company EIN is not configured", async ({ page }) => {
+    const companyWithoutEin = await companiesFactory.create({
+      requiredInvoiceApprovalCount: 1,
+      isTrusted: true,
+      taxId: null,
+    });
+    const adminUserLocal = (await usersFactory.create()).user;
+    const workerUserLocal = (await usersFactory.create()).user;
+
+    await companyAdministratorsFactory.create({
+      companyId: companyWithoutEin.company.id,
+      userId: adminUserLocal.id,
+    });
+    await companyContractorsFactory.create({
+      companyId: companyWithoutEin.company.id,
+      userId: workerUserLocal.id,
+    });
+
+    // Contractor submits an invoice
+    await login(page, workerUserLocal);
+    await page.locator("header").getByRole("link", { name: "New invoice" }).click();
+    await page.getByLabel("Invoice ID").fill("TEST-001");
+    await fillDatePicker(page, "Date", "11/01/2024");
+    await page.getByPlaceholder("Description").fill("Test work");
+    await fillByLabel(page, "Hours / Qty", "10:00", { index: 0 });
+    await page.getByRole("button", { name: "Send invoice" }).click();
+
+    await expect(page.getByRole("cell", { name: "TEST-001" })).toBeVisible();
+    await expect(page.getByText("Awaiting approval")).toBeVisible();
+
+    // Admin views invoices page - should see EIN warning
+    await logout(page);
+    await login(page, adminUserLocal);
+
+    // Should show EIN warning alert
+    await expect(page.getByText(/EIN required to initiate payments/iu)).toBeVisible();
+
+    // Pay Now button should be disabled
+    const invoiceRow = page.locator("tbody tr").first();
+    await expect(invoiceRow).toContainText("Awaiting approval");
+    await expect(invoiceRow.getByRole("button", { name: /Approve/u })).toBeDisabled();
+  });
+
   const locateOpenInvoicesBadge = (page: Page) => page.getByRole("link", { name: "Invoices" }).getByRole("status");
 });

frontend/app/(dashboard)/equity/dividend_rounds/[type]/[id]/FinalizeDistributionModal.tsx

@@ -60,7 +60,9 @@ const FinalizeDistributionModal = ({
   return (
     <Dialog open={open} onOpenChange={onOpenChange}>
       <DialogTrigger asChild>
-        <Button variant="primary">Finalize distribution</Button>
+        <Button variant="primary" disabled={!company.taxId}>
+          Finalize distribution
+        </Button>
       </DialogTrigger>
       <DialogContent className="max-w-md">
         <DialogHeader>

frontend/app/(dashboard)/equity/dividend_rounds/[type]/[id]/page.tsx

@@ -2,7 +2,8 @@
 
 import { useQuery } from "@tanstack/react-query";
 import { getFilteredRowModel, getSortedRowModel } from "@tanstack/react-table";
-import { Circle, Info } from "lucide-react";
+import { AlertTriangle, Circle, Info } from "lucide-react";
+import Link from "next/link";
 import { useParams, useRouter } from "next/navigation";
 import { useMemo, useState } from "react";
 import { z } from "zod";
@@ -217,7 +218,20 @@ const DividendComputation = ({ id }: { id: string }) => {
 
   return (
     <>
-      <DistributionDraftNotice />
+      {!company.taxId && (
+        <Alert className="mx-4" variant="destructive">
+          <AlertTriangle className="size-4" />
+          <AlertTitle>EIN required to finalize distribution.</AlertTitle>
+          <AlertDescription>
+            You cannot finalize this distribution until your EIN is configured. Please add your EIN in{" "}
+            <Link href="/settings/administrator/details" className="underline">
+              Settings → Company details
+            </Link>
+            .
+          </AlertDescription>
+        </Alert>
+      )}
+      {company.taxId ? <DistributionDraftNotice /> : null}
       <DataTable
         table={table}
         actions={

frontend/app/(dashboard)/invoices/index.tsx

@@ -170,7 +170,7 @@ export const ApproveButton = ({
       param={{ [pay ? "pay_ids" : "approve_ids"]: [invoice.id] }}
       successText={pay ? "Payment initiated" : "Approved!"}
       loadingText={pay ? "Sending payment..." : "Approving..."}
-      disabled={!!pay && (!company.completedPaymentMethodSetup || !company.isTrusted)}
+      disabled={!!pay && (!company.completedPaymentMethodSetup || !company.isTrusted || !company.taxId)}
     >
       Approve
     </MutationButton>

frontend/app/(dashboard)/invoices/page.tsx

@@ -124,9 +124,9 @@ export default function InvoicesPage() {
   const isPayNowDisabled = useCallback(
     (invoice: Invoice) => {
       const payable = isPayable(invoice);
-      return payable && (!company.completedPaymentMethodSetup || !company.isTrusted);
+      return payable && (!company.completedPaymentMethodSetup || !company.isTrusted || !company.taxId);
     },
-    [isPayable, company.completedPaymentMethodSetup, company.isTrusted],
+    [isPayable, company.completedPaymentMethodSetup, company.isTrusted, company.taxId],
   );
   const actionConfig = useMemo(
     (): ActionConfig<Invoice> => ({
@@ -533,6 +533,21 @@ export default function InvoicesPage() {
               </AlertDescription>
             </Alert>
           ) : null}
+
+          {company.completedPaymentMethodSetup && company.isTrusted && !company.taxId ? (
+            <Alert className="mx-4" variant="destructive">
+              <AlertTriangle className="my-auto max-h-4 max-w-4" />
+              <AlertTitle>EIN required to initiate payments.</AlertTitle>
+              <AlertDescription>
+                You can approve invoices, but cannot initiate immediate payments until your EIN is configured. Please
+                add your EIN in{" "}
+                <Link href="/settings/administrator/details" className={linkClasses}>
+                  Settings → Company details
+                </Link>
+                .
+              </AlertDescription>
+            </Alert>
+          ) : null}
         </>
       ) : null}
 

frontend/models/user.ts

@@ -31,6 +31,7 @@ const companySchema = z.object({
   investorCount: z.number().nullable(),
   primaryAdminName: z.string().nullable(),
   isTrusted: z.boolean(),
+  taxId: z.string().nullable(),
   externalId: z.string(),
   checklistItems: z.array(
     z.object({