Merge branch 'main' into add-userid-to-encryption-methods

.github/workflows/build.yml

@@ -636,7 +636,9 @@ jobs:
 
   setup-ephemeral-environment:
     name: Setup Ephemeral Environment
-    needs: build-docker
+    needs:
+      - build-artifacts
+      - build-docker
     if: |
       needs.build-artifacts.outputs.has_secrets == 'true'
       && github.event_name == 'pull_request'

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

@@ -3,9 +3,9 @@ using Bit.Core.AdminConsole.Enums.Provider;
 using Bit.Core.AdminConsole.Providers.Interfaces;
 using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.AdminConsole.Services;
-using Bit.Core.Billing.Entities;
 using Bit.Core.Billing.Enums;
-using Bit.Core.Billing.Repositories;
+using Bit.Core.Billing.Providers.Entities;
+using Bit.Core.Billing.Providers.Repositories;
 using Bit.Core.Enums;
 using Bit.Core.Exceptions;
 using Bit.Core.Repositories;

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

@@ -7,14 +7,12 @@ using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.Billing.Constants;
 using Bit.Core.Billing.Extensions;
 using Bit.Core.Billing.Pricing;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Billing.Services;
-using Bit.Core.Billing.Tax.Services;
-using Bit.Core.Billing.Tax.Services.Implementations;
 using Bit.Core.Enums;
 using Bit.Core.Exceptions;
 using Bit.Core.Repositories;
 using Bit.Core.Services;
-using Microsoft.Extensions.DependencyInjection;
 using Stripe;
 
 namespace Bit.Commercial.Core.AdminConsole.Providers;
@@ -24,7 +22,6 @@ public class RemoveOrganizationFromProviderCommand : IRemoveOrganizationFromProv
     private readonly IEventService _eventService;
     private readonly IMailService _mailService;
     private readonly IOrganizationRepository _organizationRepository;
-    private readonly IOrganizationService _organizationService;
     private readonly IProviderOrganizationRepository _providerOrganizationRepository;
     private readonly IStripeAdapter _stripeAdapter;
     private readonly IFeatureService _featureService;
@@ -32,26 +29,22 @@ public class RemoveOrganizationFromProviderCommand : IRemoveOrganizationFromProv
     private readonly ISubscriberService _subscriberService;
     private readonly IHasConfirmedOwnersExceptQuery _hasConfirmedOwnersExceptQuery;
     private readonly IPricingClient _pricingClient;
-    private readonly IAutomaticTaxStrategy _automaticTaxStrategy;
 
     public RemoveOrganizationFromProviderCommand(
         IEventService eventService,
         IMailService mailService,
         IOrganizationRepository organizationRepository,
-        IOrganizationService organizationService,
         IProviderOrganizationRepository providerOrganizationRepository,
         IStripeAdapter stripeAdapter,
         IFeatureService featureService,
         IProviderBillingService providerBillingService,
         ISubscriberService subscriberService,
         IHasConfirmedOwnersExceptQuery hasConfirmedOwnersExceptQuery,
-        IPricingClient pricingClient,
+        IPricingClient pricingClient)
-        [FromKeyedServices(AutomaticTaxFactory.BusinessUse)] IAutomaticTaxStrategy automaticTaxStrategy)
     {
         _eventService = eventService;
         _mailService = mailService;
         _organizationRepository = organizationRepository;
-        _organizationService = organizationService;
         _providerOrganizationRepository = providerOrganizationRepository;
         _stripeAdapter = stripeAdapter;
         _featureService = featureService;
@@ -59,7 +52,6 @@ public class RemoveOrganizationFromProviderCommand : IRemoveOrganizationFromProv
         _subscriberService = subscriberService;
         _hasConfirmedOwnersExceptQuery = hasConfirmedOwnersExceptQuery;
         _pricingClient = pricingClient;
-        _automaticTaxStrategy = automaticTaxStrategy;
     }
 
     public async Task RemoveOrganizationFromProvider(
@@ -77,7 +69,7 @@ public class RemoveOrganizationFromProviderCommand : IRemoveOrganizationFromProv
 
         if (!await _hasConfirmedOwnersExceptQuery.HasConfirmedOwnersExceptAsync(
                 providerOrganization.OrganizationId,
-                Array.Empty<Guid>(),
+                [],
                 includeProvider: false))
         {
             throw new BadRequestException("Organization must have at least one confirmed owner.");
@@ -102,7 +94,7 @@ public class RemoveOrganizationFromProviderCommand : IRemoveOrganizationFromProv
     /// <summary>
     /// When a client organization is unlinked from a provider, we have to check if they're Stripe-enabled
     /// and, if they are, we remove their MSP discount and set their Subscription to `send_invoice`. This is because
-    /// the provider's payment method will be removed from their Stripe customer causing ensuing charges to fail. Lastly,
+    /// the provider's payment method will be removed from their Stripe customer, causing ensuing charges to fail. Lastly,
     /// we email the organization owners letting them know they need to add a new payment method.
     /// </summary>
     private async Task ResetOrganizationBillingAsync(
@@ -142,15 +134,18 @@ public class RemoveOrganizationFromProviderCommand : IRemoveOrganizationFromProv
                 Items = [new SubscriptionItemOptions { Price = plan.PasswordManager.StripeSeatPlanId, Quantity = organization.Seats }]
             };
 
-            if (_featureService.IsEnabled(FeatureFlagKeys.PM19147_AutomaticTaxImprovements))
+            var setNonUSBusinessUseToReverseCharge = _featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
+
+            if (setNonUSBusinessUseToReverseCharge)
             {
-                _automaticTaxStrategy.SetCreateOptions(subscriptionCreateOptions, customer);
+                subscriptionCreateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true };
             }
-            else
+            else if (customer.HasRecognizedTaxLocation())
             {
-                subscriptionCreateOptions.AutomaticTax ??= new SubscriptionAutomaticTaxOptions
+                subscriptionCreateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions
                 {
-                    Enabled = true
+                    Enabled = customer.Address.Country == "US" ||
+                              customer.TaxIds.Any()
                 };
             }
 
@@ -187,7 +182,7 @@ public class RemoveOrganizationFromProviderCommand : IRemoveOrganizationFromProv
         await _mailService.SendProviderUpdatePaymentMethod(
             organization.Id,
             organization.Name,
-            provider.Name,
+            provider.Name!,
             organizationOwnerEmails);
     }
 }

bitwarden_license/src/Commercial.Core/AdminConsole/Services/ProviderService.cs

@@ -5,12 +5,13 @@ using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Enums.Provider;
 using Bit.Core.AdminConsole.Models.Business.Provider;
 using Bit.Core.AdminConsole.Models.Business.Tokenables;
+using Bit.Core.AdminConsole.OrganizationFeatures.Organizations;
 using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.AdminConsole.Services;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Models;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Context;
 using Bit.Core.Entities;
 using Bit.Core.Enums;
@@ -53,6 +54,7 @@ public class ProviderService : IProviderService
     private readonly IApplicationCacheService _applicationCacheService;
     private readonly IProviderBillingService _providerBillingService;
     private readonly IPricingClient _pricingClient;
+    private readonly IProviderClientOrganizationSignUpCommand _providerClientOrganizationSignUpCommand;
 
     public ProviderService(IProviderRepository providerRepository, IProviderUserRepository providerUserRepository,
         IProviderOrganizationRepository providerOrganizationRepository, IUserRepository userRepository,
@@ -61,7 +63,8 @@ public class ProviderService : IProviderService
         IOrganizationRepository organizationRepository, GlobalSettings globalSettings,
         ICurrentContext currentContext, IStripeAdapter stripeAdapter, IFeatureService featureService,
         IDataProtectorTokenFactory<ProviderDeleteTokenable> providerDeleteTokenDataFactory,
-        IApplicationCacheService applicationCacheService, IProviderBillingService providerBillingService, IPricingClient pricingClient)
+        IApplicationCacheService applicationCacheService, IProviderBillingService providerBillingService, IPricingClient pricingClient,
+        IProviderClientOrganizationSignUpCommand providerClientOrganizationSignUpCommand)
     {
         _providerRepository = providerRepository;
         _providerUserRepository = providerUserRepository;
@@ -81,6 +84,7 @@ public class ProviderService : IProviderService
         _applicationCacheService = applicationCacheService;
         _providerBillingService = providerBillingService;
         _pricingClient = pricingClient;
+        _providerClientOrganizationSignUpCommand = providerClientOrganizationSignUpCommand;
     }
 
     public async Task<Provider> CompleteSetupAsync(Provider provider, Guid ownerUserId, string token, string key, TaxInfo taxInfo, TokenizedPaymentSource tokenizedPaymentSource = null)
@@ -560,12 +564,12 @@ public class ProviderService : IProviderService
 
         ThrowOnInvalidPlanType(provider.Type, organizationSignup.Plan);
 
-        var (organization, _, defaultCollection) = await _organizationService.SignupClientAsync(organizationSignup);
+        var signUpResponse = await _providerClientOrganizationSignUpCommand.SignUpClientOrganizationAsync(organizationSignup);
 
         var providerOrganization = new ProviderOrganization
         {
             ProviderId = providerId,
-            OrganizationId = organization.Id,
+            OrganizationId = signUpResponse.Organization.Id,
             Key = organizationSignup.OwnerKey,
         };
 
@@ -574,12 +578,12 @@ public class ProviderService : IProviderService
 
         // Give the owner Can Manage access over the default collection
         // The orgUser is not available when the org is created so we have to do it here as part of the invite
-        var defaultOwnerAccess = defaultCollection != null
+        var defaultOwnerAccess = signUpResponse.DefaultCollection != null
             ?
             [
                 new CollectionAccessSelection
                 {
-                    Id = defaultCollection.Id,
+                    Id = signUpResponse.DefaultCollection.Id,
                     HidePasswords = false,
                     ReadOnly = false,
                     Manage = true
@@ -587,7 +591,7 @@ public class ProviderService : IProviderService
             ]
             : Array.Empty<CollectionAccessSelection>();
 
-        await _organizationService.InviteUsersAsync(organization.Id, user.Id, systemUser: null,
+        await _organizationService.InviteUsersAsync(signUpResponse.Organization.Id, user.Id, systemUser: null,
             new (OrganizationUserInvite, string)[]
             {
                 (

bitwarden_license/src/Commercial.Core/Billing/Providers/Models/ProviderClientInvoiceReportRow.cs

@@ -1,8 +1,8 @@
 using System.Globalization;
-using Bit.Core.Billing.Entities;
+using Bit.Core.Billing.Providers.Entities;
 using CsvHelper.Configuration.Attributes;
 
-namespace Bit.Commercial.Core.Billing.Models;
+namespace Bit.Commercial.Core.Billing.Providers.Models;
 
 public class ProviderClientInvoiceReportRow
 {

bitwarden_license/src/Commercial.Core/Billing/Providers/Services/BusinessUnitConverter.cs

@@ -7,11 +7,12 @@ using Bit.Core.AdminConsole.Enums.Provider;
 using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.Billing;
 using Bit.Core.Billing.Constants;
-using Bit.Core.Billing.Entities;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Extensions;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Repositories;
+using Bit.Core.Billing.Providers.Entities;
+using Bit.Core.Billing.Providers.Repositories;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Billing.Services;
 using Bit.Core.Entities;
 using Bit.Core.Enums;
@@ -24,7 +25,7 @@ using Microsoft.Extensions.Logging;
 using OneOf;
 using Stripe;
 
-namespace Bit.Commercial.Core.Billing;
+namespace Bit.Commercial.Core.Billing.Providers.Services;
 
 [RequireFeature(FeatureFlagKeys.PM18770_EnableOrganizationBusinessUnitConversion)]
 public class BusinessUnitConverter(

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

@@ -1,5 +1,5 @@
 using System.Globalization;
-using Bit.Commercial.Core.Billing.Models;
+using Bit.Commercial.Core.Billing.Providers.Models;
 using Bit.Core;
 using Bit.Core.AdminConsole.Entities;
 using Bit.Core.AdminConsole.Entities.Provider;
@@ -8,17 +8,17 @@ using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.Billing;
 using Bit.Core.Billing.Caches;
 using Bit.Core.Billing.Constants;
-using Bit.Core.Billing.Entities;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Extensions;
 using Bit.Core.Billing.Models;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Repositories;
+using Bit.Core.Billing.Providers.Entities;
+using Bit.Core.Billing.Providers.Models;
+using Bit.Core.Billing.Providers.Repositories;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Billing.Services;
-using Bit.Core.Billing.Services.Contracts;
 using Bit.Core.Billing.Tax.Models;
 using Bit.Core.Billing.Tax.Services;
-using Bit.Core.Billing.Tax.Services.Implementations;
 using Bit.Core.Enums;
 using Bit.Core.Exceptions;
 using Bit.Core.Models.Business;
@@ -27,15 +27,13 @@ using Bit.Core.Services;
 using Bit.Core.Settings;
 using Braintree;
 using CsvHelper;
-using Microsoft.Extensions.DependencyInjection;
 using Microsoft.Extensions.Logging;
 using Stripe;
-
 using static Bit.Core.Billing.Utilities;
 using Customer = Stripe.Customer;
 using Subscription = Stripe.Subscription;
 
-namespace Bit.Commercial.Core.Billing;
+namespace Bit.Commercial.Core.Billing.Providers.Services;
 
 public class ProviderBillingService(
     IBraintreeGateway braintreeGateway,
@@ -52,8 +50,7 @@ public class ProviderBillingService(
     ISetupIntentCache setupIntentCache,
     IStripeAdapter stripeAdapter,
     ISubscriberService subscriberService,
-    ITaxService taxService,
+    ITaxService taxService)
-    [FromKeyedServices(AutomaticTaxFactory.BusinessUse)] IAutomaticTaxStrategy automaticTaxStrategy)
     : IProviderBillingService
 {
     public async Task AddExistingOrganization(
@@ -128,7 +125,7 @@ public class ProviderBillingService(
 
         /*
          * We have to scale the provider's seats before the ProviderOrganization
-         * row is inserted so the added organization's seats don't get double counted.
+         * row is inserted so the added organization's seats don't get double-counted.
          */
         await ScaleSeats(provider, organization.PlanType, organization.Seats!.Value);
 
@@ -236,7 +233,7 @@ public class ProviderBillingService(
 
         var providerCustomer = await subscriberService.GetCustomerOrThrow(provider, new CustomerGetOptions
         {
-            Expand = ["tax_ids"]
+            Expand = ["tax", "tax_ids"]
         });
 
         var providerTaxId = providerCustomer.TaxIds.FirstOrDefault();
@@ -284,6 +281,13 @@ public class ProviderBillingService(
             ]
         };
 
+        var setNonUSBusinessUseToReverseCharge = featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
+
+        if (setNonUSBusinessUseToReverseCharge && providerCustomer.Address is not { Country: "US" })
+        {
+            customerCreateOptions.TaxExempt = StripeConstants.TaxExempt.Reverse;
+        }
+
         var customer = await stripeAdapter.CustomerCreateAsync(customerCreateOptions);
 
         organization.GatewayCustomerId = customer.Id;
@@ -520,6 +524,13 @@ public class ProviderBillingService(
             }
         };
 
+        var setNonUSBusinessUseToReverseCharge = featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
+
+        if (setNonUSBusinessUseToReverseCharge && taxInfo.BillingAddressCountry != "US")
+        {
+            options.TaxExempt = StripeConstants.TaxExempt.Reverse;
+        }
+
         if (!string.IsNullOrEmpty(taxInfo.TaxIdNumber))
         {
             var taxIdType = taxService.GetStripeTaxCode(
@@ -531,6 +542,7 @@ public class ProviderBillingService(
                 logger.LogWarning("Could not infer tax ID type in country '{Country}' with tax ID '{TaxID}'.",
                     taxInfo.BillingAddressCountry,
                     taxInfo.TaxIdNumber);
+
                 throw new BadRequestException("billingTaxIdTypeInferenceError");
             }
 
@@ -718,14 +730,21 @@ public class ProviderBillingService(
             TrialPeriodDays = trialPeriodDays
         };
 
-        if (featureService.IsEnabled(FeatureFlagKeys.PM19147_AutomaticTaxImprovements))
+        var setNonUSBusinessUseToReverseCharge =
-        {
+            featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
-            automaticTaxStrategy.SetCreateOptions(subscriptionCreateOptions, customer);
+
-        }
+        if (setNonUSBusinessUseToReverseCharge)
-        else
         {
             subscriptionCreateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true };
         }
+        else if (customer.HasRecognizedTaxLocation())
+        {
+            subscriptionCreateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions
+            {
+                Enabled = customer.Address.Country == "US" ||
+                          customer.TaxIds.Any()
+            };
+        }
 
         try
         {

bitwarden_license/src/Commercial.Core/Billing/Providers/Services/ProviderPriceAdapter.cs

@@ -6,7 +6,7 @@ using Bit.Core.Billing;
 using Bit.Core.Billing.Enums;
 using Stripe;
 
-namespace Bit.Commercial.Core.Billing;
+namespace Bit.Commercial.Core.Billing.Providers.Services;
 
 public static class ProviderPriceAdapter
 {

bitwarden_license/src/Commercial.Core/Utilities/ServiceCollectionExtensions.cs

@@ -1,9 +1,9 @@
 using Bit.Commercial.Core.AdminConsole.Providers;
 using Bit.Commercial.Core.AdminConsole.Services;
-using Bit.Commercial.Core.Billing;
+using Bit.Commercial.Core.Billing.Providers.Services;
 using Bit.Core.AdminConsole.Providers.Interfaces;
 using Bit.Core.AdminConsole.Services;
-using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Providers.Services;
 using Microsoft.Extensions.DependencyInjection;
 
 namespace Bit.Commercial.Core.Utilities;

bitwarden_license/src/Sso/package-lock.json

@@ -18,8 +18,8 @@
         "expose-loader": "5.0.1",
         "mini-css-extract-plugin": "2.9.2",
         "sass": "1.85.0",
-        "sass-loader": "16.0.4",
+        "sass-loader": "16.0.5",
-        "webpack": "5.97.1",
+        "webpack": "5.99.8",
         "webpack-cli": "5.1.4"
       }
     },
@@ -1106,13 +1106,6 @@
       "dev": true,
       "license": "MIT"
     },
-    "node_modules/fast-json-stable-stringify": {
-      "version": "2.1.0",
-      "resolved": "https://registry.npmjs.org/fast-json-stable-stringify/-/fast-json-stable-stringify-2.1.0.tgz",
-      "integrity": "sha512-lhd/wF+Lk98HZoTCtlVraHtfh5XYijIjalXck7saUtuanSDyLMxnHhSXEDJqHxD7msR8D0uCmqlkwjCV8xvwHw==",
-      "dev": true,
-      "license": "MIT"
-    },
     "node_modules/fast-uri": {
       "version": "3.0.6",
       "resolved": "https://registry.npmjs.org/fast-uri/-/fast-uri-3.0.6.tgz",
@@ -1754,16 +1747,6 @@
       "dev": true,
       "license": "MIT"
     },
-    "node_modules/punycode": {
-      "version": "2.3.1",
-      "resolved": "https://registry.npmjs.org/punycode/-/punycode-2.3.1.tgz",
-      "integrity": "sha512-vYt7UD1U9Wg6138shLtLOvdAu+8DsC/ilFtEVHcH+wydcSpNE20AfSOduf6MkRFahL5FY7X1oU7nKVZFtfq8Fg==",
-      "dev": true,
-      "license": "MIT",
-      "engines": {
-        "node": ">=6"
-      }
-    },
     "node_modules/randombytes": {
       "version": "2.1.0",
       "resolved": "https://registry.npmjs.org/randombytes/-/randombytes-2.1.0.tgz",
@@ -1898,9 +1881,9 @@
       }
     },
     "node_modules/sass-loader": {
-      "version": "16.0.4",
+      "version": "16.0.5",
-      "resolved": "https://registry.npmjs.org/sass-loader/-/sass-loader-16.0.4.tgz",
+      "resolved": "https://registry.npmjs.org/sass-loader/-/sass-loader-16.0.5.tgz",
-      "integrity": "sha512-LavLbgbBGUt3wCiYzhuLLu65+fWXaXLmq7YxivLhEqmiupCFZ5sKUAipK3do6V80YSU0jvSxNhEdT13IXNr3rg==",
+      "integrity": "sha512-oL+CMBXrj6BZ/zOq4os+UECPL+bWqt6OAC6DWS8Ln8GZRcMDjlJ4JC3FBDuHJdYaFWIdKNIBYmtZtK2MaMkNIw==",
       "dev": true,
       "license": "MIT",
       "dependencies": {
@@ -1939,9 +1922,9 @@
       }
     },
     "node_modules/schema-utils": {
-      "version": "4.3.0",
+      "version": "4.3.2",
-      "resolved": "https://registry.npmjs.org/schema-utils/-/schema-utils-4.3.0.tgz",
+      "resolved": "https://registry.npmjs.org/schema-utils/-/schema-utils-4.3.2.tgz",
-      "integrity": "sha512-Gf9qqc58SpCA/xdziiHz35F4GNIWYWZrEshUc/G/r5BnLph6xpKuLeoJoQuj5WfBIx/eQLf+hmVPYHaxJu7V2g==",
+      "integrity": "sha512-Gn/JaSk/Mt9gYubxTtSn/QCV4em9mpAPiR1rqy/Ocu19u/G9J5WWdNoUT4SiV6mFC3y6cxyFcFwdzPM3FgxGAQ==",
       "dev": true,
       "license": "MIT",
       "dependencies": {
@@ -2193,16 +2176,6 @@
         "browserslist": ">= 4.21.0"
       }
     },
-    "node_modules/uri-js": {
-      "version": "4.4.1",
-      "resolved": "https://registry.npmjs.org/uri-js/-/uri-js-4.4.1.tgz",
-      "integrity": "sha512-7rKUyy33Q1yc98pQ1DAmLtwX109F7TIfWlW1Ydo8Wl1ii1SeHieeh0HHfPeL2fMXK6z0s8ecKs9frCuLJvndBg==",
-      "dev": true,
-      "license": "BSD-2-Clause",
-      "dependencies": {
-        "punycode": "^2.1.0"
-      }
-    },
     "node_modules/util-deprecate": {
       "version": "1.0.2",
       "resolved": "https://registry.npmjs.org/util-deprecate/-/util-deprecate-1.0.2.tgz",
@@ -2225,14 +2198,15 @@
       }
     },
     "node_modules/webpack": {
-      "version": "5.97.1",
+      "version": "5.99.8",
-      "resolved": "https://registry.npmjs.org/webpack/-/webpack-5.97.1.tgz",
+      "resolved": "https://registry.npmjs.org/webpack/-/webpack-5.99.8.tgz",
-      "integrity": "sha512-EksG6gFY3L1eFMROS/7Wzgrii5mBAFe4rIr3r2BTfo7bcc+DWwFZ4OJ/miOuHJO/A85HwyI4eQ0F6IKXesO7Fg==",
+      "integrity": "sha512-lQ3CPiSTpfOnrEGeXDwoq5hIGzSjmwD72GdfVzF7CQAI7t47rJG9eDWvcEkEn3CUQymAElVvDg3YNTlCYj+qUQ==",
       "dev": true,
       "license": "MIT",
       "dependencies": {
         "@types/eslint-scope": "^3.7.7",
         "@types/estree": "^1.0.6",
+        "@types/json-schema": "^7.0.15",
         "@webassemblyjs/ast": "^1.14.1",
         "@webassemblyjs/wasm-edit": "^1.14.1",
         "@webassemblyjs/wasm-parser": "^1.14.1",
@@ -2249,9 +2223,9 @@
         "loader-runner": "^4.2.0",
         "mime-types": "^2.1.27",
         "neo-async": "^2.6.2",
-        "schema-utils": "^3.2.0",
+        "schema-utils": "^4.3.2",
         "tapable": "^2.1.1",
-        "terser-webpack-plugin": "^5.3.10",
+        "terser-webpack-plugin": "^5.3.11",
         "watchpack": "^2.4.1",
         "webpack-sources": "^3.2.3"
       },
@@ -2352,59 +2326,6 @@
         "node": ">=10.13.0"
       }
     },
-    "node_modules/webpack/node_modules/ajv": {
-      "version": "6.12.6",
-      "resolved": "https://registry.npmjs.org/ajv/-/ajv-6.12.6.tgz",
-      "integrity": "sha512-j3fVLgvTo527anyYyJOGTYJbG+vnnQYvE0m5mmkc1TK+nxAppkCLMIL0aZ4dblVCNoGShhm+kzE4ZUykBoMg4g==",
-      "dev": true,
-      "license": "MIT",
-      "dependencies": {
-        "fast-deep-equal": "^3.1.1",
-        "fast-json-stable-stringify": "^2.0.0",
-        "json-schema-traverse": "^0.4.1",
-        "uri-js": "^4.2.2"
-      },
-      "funding": {
-        "type": "github",
-        "url": "https://github.com/sponsors/epoberezkin"
-      }
-    },
-    "node_modules/webpack/node_modules/ajv-keywords": {
-      "version": "3.5.2",
-      "resolved": "https://registry.npmjs.org/ajv-keywords/-/ajv-keywords-3.5.2.tgz",
-      "integrity": "sha512-5p6WTN0DdTGVQk6VjcEju19IgaHudalcfabD7yhDGeA6bcQnmL+CpveLJq/3hvfwd1aof6L386Ougkx6RfyMIQ==",
-      "dev": true,
-      "license": "MIT",
-      "peerDependencies": {
-        "ajv": "^6.9.1"
-      }
-    },
-    "node_modules/webpack/node_modules/json-schema-traverse": {
-      "version": "0.4.1",
-      "resolved": "https://registry.npmjs.org/json-schema-traverse/-/json-schema-traverse-0.4.1.tgz",
-      "integrity": "sha512-xbbCH5dCYU5T8LcEhhuh7HJ88HXuW3qsI3Y0zOZFKfZEHcpWiHU/Jxzk629Brsab/mMiHQti9wMP+845RPe3Vg==",
-      "dev": true,
-      "license": "MIT"
-    },
-    "node_modules/webpack/node_modules/schema-utils": {
-      "version": "3.3.0",
-      "resolved": "https://registry.npmjs.org/schema-utils/-/schema-utils-3.3.0.tgz",
-      "integrity": "sha512-pN/yOAvcC+5rQ5nERGuwrjLlYvLTbCibnZ1I7B1LaiAz9BRBlE9GMgE/eqV30P7aJQUf7Ddimy/RsbYO/GrVGg==",
-      "dev": true,
-      "license": "MIT",
-      "dependencies": {
-        "@types/json-schema": "^7.0.8",
-        "ajv": "^6.12.5",
-        "ajv-keywords": "^3.5.2"
-      },
-      "engines": {
-        "node": ">= 10.13.0"
-      },
-      "funding": {
-        "type": "opencollective",
-        "url": "https://opencollective.com/webpack"
-      }
-    },
     "node_modules/which": {
       "version": "2.0.2",
       "resolved": "https://registry.npmjs.org/which/-/which-2.0.2.tgz",

bitwarden_license/src/Sso/package.json

@@ -17,8 +17,8 @@
     "expose-loader": "5.0.1",
     "mini-css-extract-plugin": "2.9.2",
     "sass": "1.85.0",
-    "sass-loader": "16.0.4",
+    "sass-loader": "16.0.5",
-    "webpack": "5.97.1",
+    "webpack": "5.99.8",
     "webpack-cli": "5.1.4"
   }
 }

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

@@ -1,4 +1,5 @@
 using Bit.Commercial.Core.AdminConsole.Providers;
+using Bit.Core;
 using Bit.Core.AdminConsole.Entities;
 using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Enums.Provider;
@@ -7,8 +8,8 @@ using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.Billing.Constants;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Pricing;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Billing.Services;
-using Bit.Core.Billing.Tax.Services;
 using Bit.Core.Enums;
 using Bit.Core.Exceptions;
 using Bit.Core.Repositories;
@@ -224,31 +225,115 @@ public class RemoveOrganizationFromProviderCommandTests
 
         var stripeAdapter = sutProvider.GetDependency<IStripeAdapter>();
 
+        stripeAdapter.CustomerUpdateAsync(organization.GatewayCustomerId, Arg.Is<CustomerUpdateOptions>(options =>
+            options.Description == string.Empty &&
+            options.Email == organization.BillingEmail &&
+            options.Expand[0] == "tax" &&
+            options.Expand[1] == "tax_ids")).Returns(new Customer
+            {
+                Id = "customer_id",
+                Address = new Address
+                {
+                    Country = "US"
+                }
+            });
+
         stripeAdapter.SubscriptionCreateAsync(Arg.Any<SubscriptionCreateOptions>()).Returns(new Subscription
         {
             Id = "subscription_id"
         });
 
-        sutProvider.GetDependency<IAutomaticTaxStrategy>()
+        await sutProvider.Sut.RemoveOrganizationFromProvider(provider, providerOrganization, organization);
-            .When(x => x.SetCreateOptions(
+
-                Arg.Is<SubscriptionCreateOptions>(options =>
+        await stripeAdapter.Received(1).SubscriptionCreateAsync(Arg.Is<SubscriptionCreateOptions>(options =>
-                    options.Customer == organization.GatewayCustomerId &&
+            options.Customer == organization.GatewayCustomerId &&
-                    options.CollectionMethod == StripeConstants.CollectionMethod.SendInvoice &&
+            options.CollectionMethod == StripeConstants.CollectionMethod.SendInvoice &&
-                    options.DaysUntilDue == 30 &&
+            options.DaysUntilDue == 30 &&
-                    options.Metadata["organizationId"] == organization.Id.ToString() &&
+            options.AutomaticTax.Enabled == true &&
-                    options.OffSession == true &&
+            options.Metadata["organizationId"] == organization.Id.ToString() &&
-                    options.ProrationBehavior == StripeConstants.ProrationBehavior.CreateProrations &&
+            options.OffSession == true &&
-                    options.Items.First().Price == teamsMonthlyPlan.PasswordManager.StripeSeatPlanId &&
+            options.ProrationBehavior == StripeConstants.ProrationBehavior.CreateProrations &&
-                    options.Items.First().Quantity == organization.Seats)
+            options.Items.First().Price == teamsMonthlyPlan.PasswordManager.StripeSeatPlanId &&
-                , Arg.Any<Customer>()))
+            options.Items.First().Quantity == organization.Seats));
-            .Do(x =>
+
+        await sutProvider.GetDependency<IProviderBillingService>().Received(1)
+            .ScaleSeats(provider, organization.PlanType, -organization.Seats ?? 0);
+
+        await organizationRepository.Received(1).ReplaceAsync(Arg.Is<Organization>(
+            org =>
+                org.BillingEmail == "a@example.com" &&
+                org.GatewaySubscriptionId == "subscription_id" &&
+                org.Status == OrganizationStatusType.Created));
+
+        await sutProvider.GetDependency<IProviderOrganizationRepository>().Received(1)
+            .DeleteAsync(providerOrganization);
+
+        await sutProvider.GetDependency<IEventService>().Received(1)
+            .LogProviderOrganizationEventAsync(providerOrganization, EventType.ProviderOrganization_Removed);
+
+        await sutProvider.GetDependency<IMailService>().Received(1)
+            .SendProviderUpdatePaymentMethod(
+                organization.Id,
+                organization.Name,
+                provider.Name,
+                Arg.Is<IEnumerable<string>>(emails => emails.FirstOrDefault() == "a@example.com"));
+    }
+
+    [Theory, BitAutoData]
+    public async Task RemoveOrganizationFromProvider_OrganizationStripeEnabled_ConsolidatedBilling_ReverseCharge_MakesCorrectInvocations(
+        Provider provider,
+        ProviderOrganization providerOrganization,
+        Organization organization,
+        SutProvider<RemoveOrganizationFromProviderCommand> sutProvider)
+    {
+        provider.Status = ProviderStatusType.Billable;
+
+        providerOrganization.ProviderId = provider.Id;
+
+        organization.Status = OrganizationStatusType.Managed;
+
+        organization.PlanType = PlanType.TeamsMonthly;
+
+        var teamsMonthlyPlan = StaticStore.GetPlan(PlanType.TeamsMonthly);
+
+        sutProvider.GetDependency<IPricingClient>().GetPlanOrThrow(PlanType.TeamsMonthly).Returns(teamsMonthlyPlan);
+
+        sutProvider.GetDependency<IHasConfirmedOwnersExceptQuery>().HasConfirmedOwnersExceptAsync(
+                providerOrganization.OrganizationId,
+                [],
+                includeProvider: false)
+            .Returns(true);
+
+        var organizationRepository = sutProvider.GetDependency<IOrganizationRepository>();
+
+        organizationRepository.GetOwnerEmailAddressesById(organization.Id).Returns([
+            "a@example.com",
+            "b@example.com"
+        ]);
+
+        var stripeAdapter = sutProvider.GetDependency<IStripeAdapter>();
+
+        stripeAdapter.CustomerUpdateAsync(organization.GatewayCustomerId, Arg.Is<CustomerUpdateOptions>(options =>
+            options.Description == string.Empty &&
+            options.Email == organization.BillingEmail &&
+            options.Expand[0] == "tax" &&
+            options.Expand[1] == "tax_ids")).Returns(new Customer
             {
-                x.Arg<SubscriptionCreateOptions>().AutomaticTax = new SubscriptionAutomaticTaxOptions
+                Id = "customer_id",
+                Address = new Address
                 {
-                    Enabled = true
+                    Country = "US"
-                };
+                }
             });
 
+        stripeAdapter.SubscriptionCreateAsync(Arg.Any<SubscriptionCreateOptions>()).Returns(new Subscription
+        {
+            Id = "subscription_id"
+        });
+
+        sutProvider.GetDependency<IFeatureService>()
+            .IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge).Returns(true);
+
         await sutProvider.Sut.RemoveOrganizationFromProvider(provider, providerOrganization, organization);
 
         await stripeAdapter.Received(1).SubscriptionCreateAsync(Arg.Is<SubscriptionCreateOptions>(options =>

bitwarden_license/test/Commercial.Core.Test/AdminConsole/Services/ProviderServiceTests.cs

@@ -6,11 +6,12 @@ using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Enums.Provider;
 using Bit.Core.AdminConsole.Models.Business.Provider;
 using Bit.Core.AdminConsole.Models.Business.Tokenables;
+using Bit.Core.AdminConsole.OrganizationFeatures.Organizations;
 using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Models;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Context;
 using Bit.Core.Entities;
 using Bit.Core.Enums;
@@ -717,8 +718,8 @@ public class ProviderServiceTests
 
         sutProvider.GetDependency<IProviderRepository>().GetByIdAsync(provider.Id).Returns(provider);
         var providerOrganizationRepository = sutProvider.GetDependency<IProviderOrganizationRepository>();
-        sutProvider.GetDependency<IOrganizationService>().SignupClientAsync(organizationSignup)
+        sutProvider.GetDependency<IProviderClientOrganizationSignUpCommand>().SignUpClientOrganizationAsync(organizationSignup)
-            .Returns((organization, null as OrganizationUser, new Collection()));
+            .Returns(new ProviderClientOrganizationSignUpResponse(organization, new Collection()));
 
         var providerOrganization =
             await sutProvider.Sut.CreateOrganizationAsync(provider.Id, organizationSignup, clientOwnerEmail, user);
@@ -755,8 +756,8 @@ public class ProviderServiceTests
 
         var providerOrganizationRepository = sutProvider.GetDependency<IProviderOrganizationRepository>();
 
-        sutProvider.GetDependency<IOrganizationService>().SignupClientAsync(organizationSignup)
+        sutProvider.GetDependency<IProviderClientOrganizationSignUpCommand>().SignUpClientOrganizationAsync(organizationSignup)
-            .Returns((organization, null as OrganizationUser, new Collection()));
+            .Returns(new ProviderClientOrganizationSignUpResponse(organization, new Collection()));
 
         await Assert.ThrowsAsync<BadRequestException>(() =>
             sutProvider.Sut.CreateOrganizationAsync(provider.Id, organizationSignup, clientOwnerEmail, user));
@@ -782,8 +783,8 @@ public class ProviderServiceTests
 
         var providerOrganizationRepository = sutProvider.GetDependency<IProviderOrganizationRepository>();
 
-        sutProvider.GetDependency<IOrganizationService>().SignupClientAsync(organizationSignup)
+        sutProvider.GetDependency<IProviderClientOrganizationSignUpCommand>().SignUpClientOrganizationAsync(organizationSignup)
-            .Returns((organization, null as OrganizationUser, new Collection()));
+            .Returns(new ProviderClientOrganizationSignUpResponse(organization, new Collection()));
 
         var providerOrganization = await sutProvider.Sut.CreateOrganizationAsync(provider.Id, organizationSignup, clientOwnerEmail, user);
 
@@ -821,8 +822,8 @@ public class ProviderServiceTests
 
         sutProvider.GetDependency<IProviderRepository>().GetByIdAsync(provider.Id).Returns(provider);
         var providerOrganizationRepository = sutProvider.GetDependency<IProviderOrganizationRepository>();
-        sutProvider.GetDependency<IOrganizationService>().SignupClientAsync(organizationSignup)
+        sutProvider.GetDependency<IProviderClientOrganizationSignUpCommand>().SignUpClientOrganizationAsync(organizationSignup)
-            .Returns((organization, null as OrganizationUser, defaultCollection));
+            .Returns(new ProviderClientOrganizationSignUpResponse(organization, defaultCollection));
 
         var providerOrganization =
             await sutProvider.Sut.CreateOrganizationAsync(provider.Id, organizationSignup, clientOwnerEmail, user);

bitwarden_license/test/Commercial.Core.Test/Billing/Providers/BusinessUnitConverterTests.cs

@@ -1,16 +1,16 @@
 #nullable enable
 using System.Text;
-using Bit.Commercial.Core.Billing;
+using Bit.Commercial.Core.Billing.Providers.Services;
 using Bit.Core.AdminConsole.Entities;
 using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Enums.Provider;
 using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.Billing;
 using Bit.Core.Billing.Constants;
-using Bit.Core.Billing.Entities;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Repositories;
+using Bit.Core.Billing.Providers.Entities;
+using Bit.Core.Billing.Providers.Repositories;
 using Bit.Core.Billing.Services;
 using Bit.Core.Entities;
 using Bit.Core.Enums;
@@ -25,7 +25,7 @@ using NSubstitute;
 using Stripe;
 using Xunit;
 
-namespace Bit.Commercial.Core.Test.Billing;
+namespace Bit.Commercial.Core.Test.Billing.Providers;
 
 public class BusinessUnitConverterTests
 {

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

@@ -1,7 +1,7 @@
 using System.Globalization;
 using System.Net;
-using Bit.Commercial.Core.Billing;
+using Bit.Commercial.Core.Billing.Providers.Models;
-using Bit.Commercial.Core.Billing.Models;
+using Bit.Commercial.Core.Billing.Providers.Services;
 using Bit.Core;
 using Bit.Core.AdminConsole.Entities;
 using Bit.Core.AdminConsole.Entities.Provider;
@@ -10,13 +10,13 @@ using Bit.Core.AdminConsole.Models.Data.Provider;
 using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.Billing.Caches;
 using Bit.Core.Billing.Constants;
-using Bit.Core.Billing.Entities;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Models;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Repositories;
+using Bit.Core.Billing.Providers.Entities;
+using Bit.Core.Billing.Providers.Models;
+using Bit.Core.Billing.Providers.Repositories;
 using Bit.Core.Billing.Services;
-using Bit.Core.Billing.Services.Contracts;
 using Bit.Core.Billing.Tax.Services;
 using Bit.Core.Entities;
 using Bit.Core.Enums;
@@ -40,7 +40,7 @@ using Customer = Stripe.Customer;
 using PaymentMethod = Stripe.PaymentMethod;
 using Subscription = Stripe.Subscription;
 
-namespace Bit.Commercial.Core.Test.Billing;
+namespace Bit.Commercial.Core.Test.Billing.Providers;
 
 [SutProviderCustomize]
 public class ProviderBillingServiceTests
@@ -262,7 +262,7 @@ public class ProviderBillingServiceTests
         };
 
         sutProvider.GetDependency<ISubscriberService>().GetCustomerOrThrow(provider, Arg.Is<CustomerGetOptions>(
-                options => options.Expand.FirstOrDefault() == "tax_ids"))
+                options => options.Expand.Contains("tax") && options.Expand.Contains("tax_ids")))
             .Returns(providerCustomer);
 
         sutProvider.GetDependency<IGlobalSettings>().BaseServiceUri
@@ -312,6 +312,91 @@ public class ProviderBillingServiceTests
             org => org.GatewayCustomerId == "customer_id"));
     }
 
+    [Theory, BitAutoData]
+    public async Task CreateCustomer_ForClientOrg_ReverseCharge_Succeeds(
+        Provider provider,
+        Organization organization,
+        SutProvider<ProviderBillingService> sutProvider)
+    {
+        organization.GatewayCustomerId = null;
+        organization.Name = "Name";
+        organization.BusinessName = "BusinessName";
+
+        var providerCustomer = new Customer
+        {
+            Address = new Address
+            {
+                Country = "CA",
+                PostalCode = "12345",
+                Line1 = "123 Main St.",
+                Line2 = "Unit 4",
+                City = "Fake Town",
+                State = "Fake State"
+            },
+            TaxIds = new StripeList<TaxId>
+            {
+                Data =
+                [
+                    new TaxId { Type = "TYPE", Value = "VALUE" }
+                ]
+            }
+        };
+
+        sutProvider.GetDependency<ISubscriberService>().GetCustomerOrThrow(provider, Arg.Is<CustomerGetOptions>(
+                options => options.Expand.Contains("tax") && options.Expand.Contains("tax_ids")))
+            .Returns(providerCustomer);
+
+        sutProvider.GetDependency<IGlobalSettings>().BaseServiceUri
+            .Returns(new Bit.Core.Settings.GlobalSettings.BaseServiceUriSettings(new Bit.Core.Settings.GlobalSettings())
+            {
+                CloudRegion = "US"
+            });
+
+        sutProvider.GetDependency<IFeatureService>()
+            .IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge).Returns(true);
+
+        sutProvider.GetDependency<IStripeAdapter>().CustomerCreateAsync(Arg.Is<CustomerCreateOptions>(
+                options =>
+                    options.Address.Country == providerCustomer.Address.Country &&
+                    options.Address.PostalCode == providerCustomer.Address.PostalCode &&
+                    options.Address.Line1 == providerCustomer.Address.Line1 &&
+                    options.Address.Line2 == providerCustomer.Address.Line2 &&
+                    options.Address.City == providerCustomer.Address.City &&
+                    options.Address.State == providerCustomer.Address.State &&
+                    options.Name == organization.DisplayName() &&
+                    options.Description == $"{provider.Name} Client Organization" &&
+                    options.Email == provider.BillingEmail &&
+                    options.InvoiceSettings.CustomFields.FirstOrDefault().Name == "Organization" &&
+                    options.InvoiceSettings.CustomFields.FirstOrDefault().Value == "Name" &&
+                    options.Metadata["region"] == "US" &&
+                    options.TaxIdData.FirstOrDefault().Type == providerCustomer.TaxIds.FirstOrDefault().Type &&
+                    options.TaxIdData.FirstOrDefault().Value == providerCustomer.TaxIds.FirstOrDefault().Value &&
+                    options.TaxExempt == StripeConstants.TaxExempt.Reverse))
+            .Returns(new Customer { Id = "customer_id" });
+
+        await sutProvider.Sut.CreateCustomerForClientOrganization(provider, organization);
+
+        await sutProvider.GetDependency<IStripeAdapter>().Received(1).CustomerCreateAsync(Arg.Is<CustomerCreateOptions>(
+            options =>
+                options.Address.Country == providerCustomer.Address.Country &&
+                options.Address.PostalCode == providerCustomer.Address.PostalCode &&
+                options.Address.Line1 == providerCustomer.Address.Line1 &&
+                options.Address.Line2 == providerCustomer.Address.Line2 &&
+                options.Address.City == providerCustomer.Address.City &&
+                options.Address.State == providerCustomer.Address.State &&
+                options.Name == organization.DisplayName() &&
+                options.Description == $"{provider.Name} Client Organization" &&
+                options.Email == provider.BillingEmail &&
+                options.InvoiceSettings.CustomFields.FirstOrDefault().Name == "Organization" &&
+                options.InvoiceSettings.CustomFields.FirstOrDefault().Value == "Name" &&
+                options.Metadata["region"] == "US" &&
+                options.TaxIdData.FirstOrDefault().Type == providerCustomer.TaxIds.FirstOrDefault().Type &&
+                options.TaxIdData.FirstOrDefault().Value == providerCustomer.TaxIds.FirstOrDefault().Value));
+
+        await sutProvider.GetDependency<IOrganizationRepository>().Received(1).ReplaceAsync(Arg.Is<Organization>(
+            org => org.GatewayCustomerId == "customer_id"));
+    }
+
     #endregion
 
     #region GenerateClientInvoiceReport
@@ -1182,6 +1267,62 @@ public class ProviderBillingServiceTests
         Assert.Equivalent(expected, actual);
     }
 
+    [Theory, BitAutoData]
+    public async Task SetupCustomer_WithCard_ReverseCharge_Success(
+        SutProvider<ProviderBillingService> sutProvider,
+        Provider provider,
+        TaxInfo taxInfo)
+    {
+        provider.Name = "MSP";
+
+        sutProvider.GetDependency<ITaxService>()
+            .GetStripeTaxCode(Arg.Is<string>(
+                    p => p == taxInfo.BillingAddressCountry),
+                Arg.Is<string>(p => p == taxInfo.TaxIdNumber))
+            .Returns(taxInfo.TaxIdType);
+
+        taxInfo.BillingAddressCountry = "AD";
+
+        var stripeAdapter = sutProvider.GetDependency<IStripeAdapter>();
+
+        var expected = new Customer
+        {
+            Id = "customer_id",
+            Tax = new CustomerTax { AutomaticTax = StripeConstants.AutomaticTaxStatus.Supported }
+        };
+
+        var tokenizedPaymentSource = new TokenizedPaymentSource(PaymentMethodType.Card, "token");
+
+        sutProvider.GetDependency<IFeatureService>()
+            .IsEnabled(FeatureFlagKeys.PM19956_RequireProviderPaymentMethodDuringSetup).Returns(true);
+
+        sutProvider.GetDependency<IFeatureService>()
+            .IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge).Returns(true);
+
+        stripeAdapter.CustomerCreateAsync(Arg.Is<CustomerCreateOptions>(o =>
+                o.Address.Country == taxInfo.BillingAddressCountry &&
+                o.Address.PostalCode == taxInfo.BillingAddressPostalCode &&
+                o.Address.Line1 == taxInfo.BillingAddressLine1 &&
+                o.Address.Line2 == taxInfo.BillingAddressLine2 &&
+                o.Address.City == taxInfo.BillingAddressCity &&
+                o.Address.State == taxInfo.BillingAddressState &&
+                o.Description == WebUtility.HtmlDecode(provider.BusinessName) &&
+                o.Email == provider.BillingEmail &&
+                o.PaymentMethod == tokenizedPaymentSource.Token &&
+                o.InvoiceSettings.DefaultPaymentMethod == tokenizedPaymentSource.Token &&
+                o.InvoiceSettings.CustomFields.FirstOrDefault().Name == "Provider" &&
+                o.InvoiceSettings.CustomFields.FirstOrDefault().Value == "MSP" &&
+                o.Metadata["region"] == "" &&
+                o.TaxIdData.FirstOrDefault().Type == taxInfo.TaxIdType &&
+                o.TaxIdData.FirstOrDefault().Value == taxInfo.TaxIdNumber &&
+                o.TaxExempt == StripeConstants.TaxExempt.Reverse))
+            .Returns(expected);
+
+        var actual = await sutProvider.Sut.SetupCustomer(provider, taxInfo, tokenizedPaymentSource);
+
+        Assert.Equivalent(expected, actual);
+    }
+
     [Theory, BitAutoData]
     public async Task SetupCustomer_Throws_BadRequestException_WhenTaxIdIsInvalid(
         SutProvider<ProviderBillingService> sutProvider,
@@ -1307,7 +1448,7 @@ public class ProviderBillingServiceTests
             .Returns(new Customer
             {
                 Id = "customer_id",
-                Tax = new CustomerTax { AutomaticTax = StripeConstants.AutomaticTaxStatus.Supported }
+                Address = new Address { Country = "US" }
             });
 
         var providerPlans = new List<ProviderPlan>
@@ -1359,7 +1500,7 @@ public class ProviderBillingServiceTests
         var customer = new Customer
         {
             Id = "customer_id",
-            Tax = new CustomerTax { AutomaticTax = StripeConstants.AutomaticTaxStatus.Supported }
+            Address = new Address { Country = "US" }
         };
         sutProvider.GetDependency<ISubscriberService>()
             .GetCustomerOrThrow(
@@ -1399,19 +1540,6 @@ public class ProviderBillingServiceTests
 
         var expected = new Subscription { Id = "subscription_id", Status = StripeConstants.SubscriptionStatus.Active };
 
-        sutProvider.GetDependency<IAutomaticTaxStrategy>()
-            .When(x => x.SetCreateOptions(
-                Arg.Is<SubscriptionCreateOptions>(options =>
-                    options.Customer == "customer_id")
-                , Arg.Is<Customer>(p => p == customer)))
-            .Do(x =>
-            {
-                x.Arg<SubscriptionCreateOptions>().AutomaticTax = new SubscriptionAutomaticTaxOptions
-                {
-                    Enabled = true
-                };
-            });
-
         sutProvider.GetDependency<IStripeAdapter>().SubscriptionCreateAsync(Arg.Is<SubscriptionCreateOptions>(
             sub =>
                 sub.AutomaticTax.Enabled == true &&
@@ -1443,11 +1571,11 @@ public class ProviderBillingServiceTests
         var customer = new Customer
         {
             Id = "customer_id",
+            Address = new Address { Country = "US" },
             InvoiceSettings = new CustomerInvoiceSettings
             {
                 DefaultPaymentMethodId = "pm_123"
-            },
+            }
-            Tax = new CustomerTax { AutomaticTax = StripeConstants.AutomaticTaxStatus.Supported }
         };
 
         sutProvider.GetDependency<ISubscriberService>()
@@ -1488,19 +1616,6 @@ public class ProviderBillingServiceTests
 
         var expected = new Subscription { Id = "subscription_id", Status = StripeConstants.SubscriptionStatus.Active };
 
-        sutProvider.GetDependency<IAutomaticTaxStrategy>()
-            .When(x => x.SetCreateOptions(
-                Arg.Is<SubscriptionCreateOptions>(options =>
-                    options.Customer == "customer_id")
-                , Arg.Is<Customer>(p => p == customer)))
-            .Do(x =>
-            {
-                x.Arg<SubscriptionCreateOptions>().AutomaticTax = new SubscriptionAutomaticTaxOptions
-                {
-                    Enabled = true
-                };
-            });
-
         sutProvider.GetDependency<IFeatureService>()
             .IsEnabled(FeatureFlagKeys.PM19956_RequireProviderPaymentMethodDuringSetup).Returns(true);
 
@@ -1536,9 +1651,9 @@ public class ProviderBillingServiceTests
         var customer = new Customer
         {
             Id = "customer_id",
+            Address = new Address { Country = "US" },
             InvoiceSettings = new CustomerInvoiceSettings(),
-            Metadata = new Dictionary<string, string>(),
+            Metadata = new Dictionary<string, string>()
-            Tax = new CustomerTax { AutomaticTax = StripeConstants.AutomaticTaxStatus.Supported }
         };
 
         sutProvider.GetDependency<ISubscriberService>()
@@ -1579,19 +1694,6 @@ public class ProviderBillingServiceTests
 
         var expected = new Subscription { Id = "subscription_id", Status = StripeConstants.SubscriptionStatus.Active };
 
-        sutProvider.GetDependency<IAutomaticTaxStrategy>()
-            .When(x => x.SetCreateOptions(
-                Arg.Is<SubscriptionCreateOptions>(options =>
-                    options.Customer == "customer_id")
-                , Arg.Is<Customer>(p => p == customer)))
-            .Do(x =>
-            {
-                x.Arg<SubscriptionCreateOptions>().AutomaticTax = new SubscriptionAutomaticTaxOptions
-                {
-                    Enabled = true
-                };
-            });
-
         sutProvider.GetDependency<IFeatureService>()
             .IsEnabled(FeatureFlagKeys.PM19956_RequireProviderPaymentMethodDuringSetup).Returns(true);
 
@@ -1646,12 +1748,15 @@ public class ProviderBillingServiceTests
         var customer = new Customer
         {
             Id = "customer_id",
+            Address = new Address
+            {
+                Country = "US"
+            },
             InvoiceSettings = new CustomerInvoiceSettings(),
             Metadata = new Dictionary<string, string>
             {
                 ["btCustomerId"] = "braintree_customer_id"
-            },
+            }
-            Tax = new CustomerTax { AutomaticTax = StripeConstants.AutomaticTaxStatus.Supported }
         };
 
         sutProvider.GetDependency<ISubscriberService>()
@@ -1692,22 +1797,92 @@ public class ProviderBillingServiceTests
 
         var expected = new Subscription { Id = "subscription_id", Status = StripeConstants.SubscriptionStatus.Active };
 
-        sutProvider.GetDependency<IAutomaticTaxStrategy>()
+        sutProvider.GetDependency<IFeatureService>()
-            .When(x => x.SetCreateOptions(
+            .IsEnabled(FeatureFlagKeys.PM19956_RequireProviderPaymentMethodDuringSetup).Returns(true);
-                Arg.Is<SubscriptionCreateOptions>(options =>
+
-                    options.Customer == "customer_id")
+        sutProvider.GetDependency<IStripeAdapter>().SubscriptionCreateAsync(Arg.Is<SubscriptionCreateOptions>(
-                , Arg.Is<Customer>(p => p == customer)))
+            sub =>
-            .Do(x =>
+                sub.AutomaticTax.Enabled == true &&
+                sub.CollectionMethod == StripeConstants.CollectionMethod.ChargeAutomatically &&
+                sub.Customer == "customer_id" &&
+                sub.DaysUntilDue == null &&
+                sub.Items.Count == 2 &&
+                sub.Items.ElementAt(0).Price == ProviderPriceAdapter.MSP.Active.Teams &&
+                sub.Items.ElementAt(0).Quantity == 100 &&
+                sub.Items.ElementAt(1).Price == ProviderPriceAdapter.MSP.Active.Enterprise &&
+                sub.Items.ElementAt(1).Quantity == 100 &&
+                sub.Metadata["providerId"] == provider.Id.ToString() &&
+                sub.OffSession == true &&
+                sub.ProrationBehavior == StripeConstants.ProrationBehavior.CreateProrations &&
+                sub.TrialPeriodDays == 14)).Returns(expected);
+
+        var actual = await sutProvider.Sut.SetupSubscription(provider);
+
+        Assert.Equivalent(expected, actual);
+    }
+
+    [Theory, BitAutoData]
+    public async Task SetupSubscription_ReverseCharge_Succeeds(
+        SutProvider<ProviderBillingService> sutProvider,
+        Provider provider)
+    {
+        provider.Type = ProviderType.Msp;
+        provider.GatewaySubscriptionId = null;
+
+        var customer = new Customer
+        {
+            Id = "customer_id",
+            Address = new Address { Country = "CA" },
+            InvoiceSettings = new CustomerInvoiceSettings
             {
-                x.Arg<SubscriptionCreateOptions>().AutomaticTax = new SubscriptionAutomaticTaxOptions
+                DefaultPaymentMethodId = "pm_123"
-                {
+            }
-                    Enabled = true
+        };
-                };
+
-            });
+        sutProvider.GetDependency<ISubscriberService>()
+            .GetCustomerOrThrow(
+                provider,
+                Arg.Is<CustomerGetOptions>(p => p.Expand.Contains("tax") || p.Expand.Contains("tax_ids"))).Returns(customer);
+
+        var providerPlans = new List<ProviderPlan>
+        {
+            new()
+            {
+                Id = Guid.NewGuid(),
+                ProviderId = provider.Id,
+                PlanType = PlanType.TeamsMonthly,
+                SeatMinimum = 100,
+                PurchasedSeats = 0,
+                AllocatedSeats = 0
+            },
+            new()
+            {
+                Id = Guid.NewGuid(),
+                ProviderId = provider.Id,
+                PlanType = PlanType.EnterpriseMonthly,
+                SeatMinimum = 100,
+                PurchasedSeats = 0,
+                AllocatedSeats = 0
+            }
+        };
+
+        foreach (var plan in providerPlans)
+        {
+            sutProvider.GetDependency<IPricingClient>().GetPlanOrThrow(plan.PlanType)
+                .Returns(StaticStore.GetPlan(plan.PlanType));
+        }
+
+        sutProvider.GetDependency<IProviderPlanRepository>().GetByProviderId(provider.Id)
+            .Returns(providerPlans);
+
+        var expected = new Subscription { Id = "subscription_id", Status = StripeConstants.SubscriptionStatus.Active };
 
         sutProvider.GetDependency<IFeatureService>()
             .IsEnabled(FeatureFlagKeys.PM19956_RequireProviderPaymentMethodDuringSetup).Returns(true);
 
+        sutProvider.GetDependency<IFeatureService>()
+            .IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge).Returns(true);
+
         sutProvider.GetDependency<IStripeAdapter>().SubscriptionCreateAsync(Arg.Is<SubscriptionCreateOptions>(
             sub =>
                 sub.AutomaticTax.Enabled == true &&

bitwarden_license/test/Commercial.Core.Test/Billing/Providers/ProviderPriceAdapterTests.cs

@@ -1,11 +1,11 @@
-using Bit.Commercial.Core.Billing;
+using Bit.Commercial.Core.Billing.Providers.Services;
 using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Enums.Provider;
 using Bit.Core.Billing.Enums;
 using Stripe;
 using Xunit;
 
-namespace Bit.Commercial.Core.Test.Billing;
+namespace Bit.Commercial.Core.Test.Billing.Providers;
 
 public class ProviderPriceAdapterTests
 {

bitwarden_license/test/Commercial.Core.Test/Billing/Tax/TaxServiceTests.cs

@@ -3,7 +3,7 @@ using Bit.Test.Common.AutoFixture;
 using Bit.Test.Common.AutoFixture.Attributes;
 using Xunit;
 
-namespace Bit.Commercial.Core.Test.Billing;
+namespace Bit.Commercial.Core.Test.Billing.Tax;
 
 [SutProviderCustomize]
 public class TaxServiceTests

src/Admin/AdminConsole/Controllers/OrganizationsController.cs

@@ -11,7 +11,7 @@ using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Extensions;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Context;
 using Bit.Core.Enums;
 using Bit.Core.Models.OrganizationConnectionConfigs;

src/Admin/AdminConsole/Controllers/ProvidersController.cs

@@ -10,13 +10,13 @@ using Bit.Core.AdminConsole.Providers.Interfaces;
 using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.AdminConsole.Services;
 using Bit.Core.Billing.Constants;
-using Bit.Core.Billing.Entities;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Extensions;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Repositories;
+using Bit.Core.Billing.Providers.Entities;
-using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Providers.Models;
-using Bit.Core.Billing.Services.Contracts;
+using Bit.Core.Billing.Providers.Repositories;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Enums;
 using Bit.Core.Exceptions;
 using Bit.Core.Repositories;

src/Admin/AdminConsole/Models/ProviderEditModel.cs

@@ -2,8 +2,8 @@
 using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Enums.Provider;
 using Bit.Core.AdminConsole.Models.Data.Provider;
-using Bit.Core.Billing.Entities;
 using Bit.Core.Billing.Enums;
+using Bit.Core.Billing.Providers.Entities;
 using Bit.Core.Enums;
 using Bit.SharedWeb.Utilities;
 

src/Admin/AdminConsole/Models/ProviderViewModel.cs

@@ -2,8 +2,8 @@
 using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Enums.Provider;
 using Bit.Core.AdminConsole.Models.Data.Provider;
-using Bit.Core.Billing.Entities;
 using Bit.Core.Billing.Enums;
+using Bit.Core.Billing.Providers.Entities;
 
 namespace Bit.Admin.AdminConsole.Models;
 

src/Admin/Billing/Controllers/BusinessUnitConversionController.cs

@@ -7,7 +7,7 @@ using Bit.Core.AdminConsole.Entities;
 using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Enums.Provider;
 using Bit.Core.AdminConsole.Repositories;
-using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Exceptions;
 using Bit.Core.Repositories;
 using Bit.Core.Utilities;

src/Admin/Billing/Controllers/MigrateProvidersController.cs

@@ -1,8 +1,8 @@
 using Bit.Admin.Billing.Models;
 using Bit.Admin.Enums;
 using Bit.Admin.Utilities;
-using Bit.Core.Billing.Migration.Models;
+using Bit.Core.Billing.Providers.Migration.Models;
-using Bit.Core.Billing.Migration.Services;
+using Bit.Core.Billing.Providers.Migration.Services;
 using Bit.Core.Utilities;
 using Microsoft.AspNetCore.Authorization;
 using Microsoft.AspNetCore.Mvc;

src/Admin/Billing/Models/ProviderPlanViewModel.cs

@@ -1,4 +1,4 @@
-using Bit.Core.Billing.Entities;
+using Bit.Core.Billing.Providers.Entities;
 
 namespace Bit.Admin.Billing.Models;
 

src/Admin/Billing/Views/MigrateProviders/Details.cshtml

@@ -1,5 +1,5 @@
 @using System.Text.Json
-@model Bit.Core.Billing.Migration.Models.ProviderMigrationResult
+@model Bit.Core.Billing.Providers.Migration.Models.ProviderMigrationResult
 @{
     ViewData["Title"] = "Results";
 }

src/Admin/Billing/Views/MigrateProviders/Results.cshtml

@@ -1,4 +1,4 @@
-@model Bit.Core.Billing.Migration.Models.ProviderMigrationResult[]
+@model Bit.Core.Billing.Providers.Migration.Models.ProviderMigrationResult[]
 @{
     ViewData["Title"] = "Results";
 }

src/Admin/Startup.cs

@@ -10,7 +10,7 @@ using Microsoft.AspNetCore.Mvc.Razor;
 using Microsoft.Extensions.DependencyInjection.Extensions;
 using Bit.Admin.Services;
 using Bit.Core.Billing.Extensions;
-using Bit.Core.Billing.Migration;
+using Bit.Core.Billing.Providers.Migration;
 
 #if !OSS
 using Bit.Commercial.Core.Utilities;

src/Admin/Tools/Jobs/DeleteSendsJob.cs

@@ -2,7 +2,7 @@
 using Bit.Core;
 using Bit.Core.Jobs;
 using Bit.Core.Tools.Repositories;
-using Bit.Core.Tools.Services;
+using Bit.Core.Tools.SendFeatures.Commands.Interfaces;
 using Quartz;
 
 namespace Bit.Admin.Tools.Jobs;
@@ -32,10 +32,10 @@ public class DeleteSendsJob : BaseJob
         }
         using (var scope = _serviceProvider.CreateScope())
         {
-            var sendService = scope.ServiceProvider.GetRequiredService<ISendService>();
+            var nonAnonymousSendCommand = scope.ServiceProvider.GetRequiredService<INonAnonymousSendCommand>();
             foreach (var send in sends)
             {
-                await sendService.DeleteSendAsync(send);
+                await nonAnonymousSendCommand.DeleteSendAsync(send);
             }
         }
     }

src/Admin/package-lock.json

@@ -19,8 +19,8 @@
         "expose-loader": "5.0.1",
         "mini-css-extract-plugin": "2.9.2",
         "sass": "1.85.0",
-        "sass-loader": "16.0.4",
+        "sass-loader": "16.0.5",
-        "webpack": "5.97.1",
+        "webpack": "5.99.8",
         "webpack-cli": "5.1.4"
       }
     },
@@ -1107,13 +1107,6 @@
       "dev": true,
       "license": "MIT"
     },
-    "node_modules/fast-json-stable-stringify": {
-      "version": "2.1.0",
-      "resolved": "https://registry.npmjs.org/fast-json-stable-stringify/-/fast-json-stable-stringify-2.1.0.tgz",
-      "integrity": "sha512-lhd/wF+Lk98HZoTCtlVraHtfh5XYijIjalXck7saUtuanSDyLMxnHhSXEDJqHxD7msR8D0uCmqlkwjCV8xvwHw==",
-      "dev": true,
-      "license": "MIT"
-    },
     "node_modules/fast-uri": {
       "version": "3.0.6",
       "resolved": "https://registry.npmjs.org/fast-uri/-/fast-uri-3.0.6.tgz",
@@ -1755,16 +1748,6 @@
       "dev": true,
       "license": "MIT"
     },
-    "node_modules/punycode": {
-      "version": "2.3.1",
-      "resolved": "https://registry.npmjs.org/punycode/-/punycode-2.3.1.tgz",
-      "integrity": "sha512-vYt7UD1U9Wg6138shLtLOvdAu+8DsC/ilFtEVHcH+wydcSpNE20AfSOduf6MkRFahL5FY7X1oU7nKVZFtfq8Fg==",
-      "dev": true,
-      "license": "MIT",
-      "engines": {
-        "node": ">=6"
-      }
-    },
     "node_modules/randombytes": {
       "version": "2.1.0",
       "resolved": "https://registry.npmjs.org/randombytes/-/randombytes-2.1.0.tgz",
@@ -1899,9 +1882,9 @@
       }
     },
     "node_modules/sass-loader": {
-      "version": "16.0.4",
+      "version": "16.0.5",
-      "resolved": "https://registry.npmjs.org/sass-loader/-/sass-loader-16.0.4.tgz",
+      "resolved": "https://registry.npmjs.org/sass-loader/-/sass-loader-16.0.5.tgz",
-      "integrity": "sha512-LavLbgbBGUt3wCiYzhuLLu65+fWXaXLmq7YxivLhEqmiupCFZ5sKUAipK3do6V80YSU0jvSxNhEdT13IXNr3rg==",
+      "integrity": "sha512-oL+CMBXrj6BZ/zOq4os+UECPL+bWqt6OAC6DWS8Ln8GZRcMDjlJ4JC3FBDuHJdYaFWIdKNIBYmtZtK2MaMkNIw==",
       "dev": true,
       "license": "MIT",
       "dependencies": {
@@ -1940,9 +1923,9 @@
       }
     },
     "node_modules/schema-utils": {
-      "version": "4.3.0",
+      "version": "4.3.2",
-      "resolved": "https://registry.npmjs.org/schema-utils/-/schema-utils-4.3.0.tgz",
+      "resolved": "https://registry.npmjs.org/schema-utils/-/schema-utils-4.3.2.tgz",
-      "integrity": "sha512-Gf9qqc58SpCA/xdziiHz35F4GNIWYWZrEshUc/G/r5BnLph6xpKuLeoJoQuj5WfBIx/eQLf+hmVPYHaxJu7V2g==",
+      "integrity": "sha512-Gn/JaSk/Mt9gYubxTtSn/QCV4em9mpAPiR1rqy/Ocu19u/G9J5WWdNoUT4SiV6mFC3y6cxyFcFwdzPM3FgxGAQ==",
       "dev": true,
       "license": "MIT",
       "dependencies": {
@@ -2202,16 +2185,6 @@
         "browserslist": ">= 4.21.0"
       }
     },
-    "node_modules/uri-js": {
-      "version": "4.4.1",
-      "resolved": "https://registry.npmjs.org/uri-js/-/uri-js-4.4.1.tgz",
-      "integrity": "sha512-7rKUyy33Q1yc98pQ1DAmLtwX109F7TIfWlW1Ydo8Wl1ii1SeHieeh0HHfPeL2fMXK6z0s8ecKs9frCuLJvndBg==",
-      "dev": true,
-      "license": "BSD-2-Clause",
-      "dependencies": {
-        "punycode": "^2.1.0"
-      }
-    },
     "node_modules/util-deprecate": {
       "version": "1.0.2",
       "resolved": "https://registry.npmjs.org/util-deprecate/-/util-deprecate-1.0.2.tgz",
@@ -2234,14 +2207,15 @@
       }
     },
     "node_modules/webpack": {
-      "version": "5.97.1",
+      "version": "5.99.8",
-      "resolved": "https://registry.npmjs.org/webpack/-/webpack-5.97.1.tgz",
+      "resolved": "https://registry.npmjs.org/webpack/-/webpack-5.99.8.tgz",
-      "integrity": "sha512-EksG6gFY3L1eFMROS/7Wzgrii5mBAFe4rIr3r2BTfo7bcc+DWwFZ4OJ/miOuHJO/A85HwyI4eQ0F6IKXesO7Fg==",
+      "integrity": "sha512-lQ3CPiSTpfOnrEGeXDwoq5hIGzSjmwD72GdfVzF7CQAI7t47rJG9eDWvcEkEn3CUQymAElVvDg3YNTlCYj+qUQ==",
       "dev": true,
       "license": "MIT",
       "dependencies": {
         "@types/eslint-scope": "^3.7.7",
         "@types/estree": "^1.0.6",
+        "@types/json-schema": "^7.0.15",
         "@webassemblyjs/ast": "^1.14.1",
         "@webassemblyjs/wasm-edit": "^1.14.1",
         "@webassemblyjs/wasm-parser": "^1.14.1",
@@ -2258,9 +2232,9 @@
         "loader-runner": "^4.2.0",
         "mime-types": "^2.1.27",
         "neo-async": "^2.6.2",
-        "schema-utils": "^3.2.0",
+        "schema-utils": "^4.3.2",
         "tapable": "^2.1.1",
-        "terser-webpack-plugin": "^5.3.10",
+        "terser-webpack-plugin": "^5.3.11",
         "watchpack": "^2.4.1",
         "webpack-sources": "^3.2.3"
       },
@@ -2361,59 +2335,6 @@
         "node": ">=10.13.0"
       }
     },
-    "node_modules/webpack/node_modules/ajv": {
-      "version": "6.12.6",
-      "resolved": "https://registry.npmjs.org/ajv/-/ajv-6.12.6.tgz",
-      "integrity": "sha512-j3fVLgvTo527anyYyJOGTYJbG+vnnQYvE0m5mmkc1TK+nxAppkCLMIL0aZ4dblVCNoGShhm+kzE4ZUykBoMg4g==",
-      "dev": true,
-      "license": "MIT",
-      "dependencies": {
-        "fast-deep-equal": "^3.1.1",
-        "fast-json-stable-stringify": "^2.0.0",
-        "json-schema-traverse": "^0.4.1",
-        "uri-js": "^4.2.2"
-      },
-      "funding": {
-        "type": "github",
-        "url": "https://github.com/sponsors/epoberezkin"
-      }
-    },
-    "node_modules/webpack/node_modules/ajv-keywords": {
-      "version": "3.5.2",
-      "resolved": "https://registry.npmjs.org/ajv-keywords/-/ajv-keywords-3.5.2.tgz",
-      "integrity": "sha512-5p6WTN0DdTGVQk6VjcEju19IgaHudalcfabD7yhDGeA6bcQnmL+CpveLJq/3hvfwd1aof6L386Ougkx6RfyMIQ==",
-      "dev": true,
-      "license": "MIT",
-      "peerDependencies": {
-        "ajv": "^6.9.1"
-      }
-    },
-    "node_modules/webpack/node_modules/json-schema-traverse": {
-      "version": "0.4.1",
-      "resolved": "https://registry.npmjs.org/json-schema-traverse/-/json-schema-traverse-0.4.1.tgz",
-      "integrity": "sha512-xbbCH5dCYU5T8LcEhhuh7HJ88HXuW3qsI3Y0zOZFKfZEHcpWiHU/Jxzk629Brsab/mMiHQti9wMP+845RPe3Vg==",
-      "dev": true,
-      "license": "MIT"
-    },
-    "node_modules/webpack/node_modules/schema-utils": {
-      "version": "3.3.0",
-      "resolved": "https://registry.npmjs.org/schema-utils/-/schema-utils-3.3.0.tgz",
-      "integrity": "sha512-pN/yOAvcC+5rQ5nERGuwrjLlYvLTbCibnZ1I7B1LaiAz9BRBlE9GMgE/eqV30P7aJQUf7Ddimy/RsbYO/GrVGg==",
-      "dev": true,
-      "license": "MIT",
-      "dependencies": {
-        "@types/json-schema": "^7.0.8",
-        "ajv": "^6.12.5",
-        "ajv-keywords": "^3.5.2"
-      },
-      "engines": {
-        "node": ">= 10.13.0"
-      },
-      "funding": {
-        "type": "opencollective",
-        "url": "https://opencollective.com/webpack"
-      }
-    },
     "node_modules/which": {
       "version": "2.0.2",
       "resolved": "https://registry.npmjs.org/which/-/which-2.0.2.tgz",

src/Admin/package.json

@@ -18,8 +18,8 @@
     "expose-loader": "5.0.1",
     "mini-css-extract-plugin": "2.9.2",
     "sass": "1.85.0",
-    "sass-loader": "16.0.4",
+    "sass-loader": "16.0.5",
-    "webpack": "5.97.1",
+    "webpack": "5.99.8",
     "webpack-cli": "5.1.4"
   }
 }

src/Api/AdminConsole/Controllers/OrganizationDomainController.cs

@@ -2,13 +2,11 @@
 using Bit.Api.AdminConsole.Models.Request.Organizations;
 using Bit.Api.AdminConsole.Models.Response.Organizations;
 using Bit.Api.Models.Response;
-using Bit.Core;
 using Bit.Core.AdminConsole.OrganizationFeatures.OrganizationDomains.Interfaces;
 using Bit.Core.Context;
 using Bit.Core.Entities;
 using Bit.Core.Exceptions;
 using Bit.Core.Repositories;
-using Bit.Core.Utilities;
 using Microsoft.AspNetCore.Authorization;
 using Microsoft.AspNetCore.Mvc;
 
@@ -137,7 +135,6 @@ public class OrganizationDomainController : Controller
 
     [AllowAnonymous]
     [HttpPost("domain/sso/verified")]
-    [RequireFeature(FeatureFlagKeys.VerifiedSsoDomainEndpoint)]
     public async Task<VerifiedOrganizationDomainSsoDetailsResponseModel> GetVerifiedOrgDomainSsoDetailsAsync(
         [FromBody] OrganizationDomainSsoDetailsRequestModel model)
     {

src/Api/AdminConsole/Controllers/OrganizationsController.cs

@@ -25,7 +25,7 @@ using Bit.Core.Auth.Services;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Extensions;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Context;
 using Bit.Core.Enums;
 using Bit.Core.Exceptions;

src/Api/AdminConsole/Controllers/ProviderClientsController.cs

@@ -2,7 +2,7 @@
 using Bit.Api.Billing.Models.Requests;
 using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.AdminConsole.Services;
-using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Context;
 using Bit.Core.Enums;
 using Bit.Core.Models.Business;

src/Api/Billing/Controllers/OrganizationBillingController.cs

@@ -8,6 +8,7 @@ using Bit.Core;
 using Bit.Core.Billing.Models;
 using Bit.Core.Billing.Models.Sales;
 using Bit.Core.Billing.Pricing;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Billing.Services;
 using Bit.Core.Billing.Tax.Models;
 using Bit.Core.Context;
@@ -301,8 +302,12 @@ public class OrganizationBillingController(
         Debug.Assert(org is not null, "This organization has already been found via this same ID, this should be fine.");
         var paymentSource = new TokenizedPaymentSource(organizationSignup.PaymentMethodType.Value, organizationSignup.PaymentToken);
         var taxInformation = TaxInformation.From(organizationSignup.TaxInfo);
-        await organizationBillingService.UpdatePaymentMethod(org, paymentSource, taxInformation);
         await organizationBillingService.Finalize(sale);
+        var updatedOrg = await organizationRepository.GetByIdAsync(organizationId);
+        if (updatedOrg != null)
+        {
+            await organizationBillingService.UpdatePaymentMethod(updatedOrg, paymentSource, taxInformation);
+        }
 
         return TypedResults.Ok();
     }

src/Api/Billing/Controllers/OrganizationsController.cs

@@ -109,28 +109,6 @@ public class OrganizationsController(
         return license;
     }
 
-    [HttpPost("{id:guid}/payment")]
-    [SelfHosted(NotSelfHostedOnly = true)]
-    public async Task PostPayment(Guid id, [FromBody] PaymentRequestModel model)
-    {
-        if (!await currentContext.EditPaymentMethods(id))
-        {
-            throw new NotFoundException();
-        }
-
-        await organizationService.ReplacePaymentMethodAsync(id, model.PaymentToken,
-            model.PaymentMethodType.Value, new TaxInfo
-            {
-                BillingAddressLine1 = model.Line1,
-                BillingAddressLine2 = model.Line2,
-                BillingAddressState = model.State,
-                BillingAddressCity = model.City,
-                BillingAddressPostalCode = model.PostalCode,
-                BillingAddressCountry = model.Country,
-                TaxIdNumber = model.TaxId,
-            });
-    }
-
     [HttpPost("{id:guid}/upgrade")]
     [SelfHosted(NotSelfHostedOnly = true)]
     public async Task<PaymentResponseModel> PostUpgrade(Guid id, [FromBody] OrganizationUpgradeRequestModel model)

src/Api/Billing/Controllers/ProviderBillingController.cs

@@ -1,10 +1,12 @@
 using Bit.Api.Billing.Models.Requests;
 using Bit.Api.Billing.Models.Responses;
+using Bit.Commercial.Core.Billing.Providers.Services;
 using Bit.Core;
 using Bit.Core.AdminConsole.Repositories;
-using Bit.Core.Billing.Models;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Repositories;
+using Bit.Core.Billing.Providers.Models;
+using Bit.Core.Billing.Providers.Repositories;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Billing.Services;
 using Bit.Core.Billing.Tax.Models;
 using Bit.Core.Context;
@@ -148,13 +150,33 @@ public class ProviderBillingController(
 
         var providerPlans = await providerPlanRepository.GetByProviderId(provider.Id);
 
+        var getProviderPriceFromStripe = featureService.IsEnabled(FeatureFlagKeys.PM21383_GetProviderPriceFromStripe);
+
         var configuredProviderPlans = await Task.WhenAll(providerPlans.Select(async providerPlan =>
         {
             var plan = await pricingClient.GetPlanOrThrow(providerPlan.PlanType);
+
+            decimal unitAmount;
+
+            if (getProviderPriceFromStripe)
+            {
+                var priceId = ProviderPriceAdapter.GetPriceId(provider, subscription, plan.Type);
+                var price = await stripeAdapter.PriceGetAsync(priceId);
+
+                unitAmount = price.UnitAmountDecimal.HasValue
+                    ? price.UnitAmountDecimal.Value / 100M
+                    : plan.PasswordManager.ProviderPortalSeatPrice;
+            }
+            else
+            {
+                unitAmount = plan.PasswordManager.ProviderPortalSeatPrice;
+            }
+
             return new ConfiguredProviderPlan(
                 providerPlan.Id,
                 providerPlan.ProviderId,
                 plan,
+                unitAmount,
                 providerPlan.SeatMinimum ?? 0,
                 providerPlan.PurchasedSeats ?? 0,
                 providerPlan.AllocatedSeats ?? 0);

src/Api/Billing/Models/Responses/ProviderSubscriptionResponse.cs

@@ -2,6 +2,7 @@
 using Bit.Core.AdminConsole.Enums.Provider;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Models;
+using Bit.Core.Billing.Providers.Models;
 using Bit.Core.Billing.Tax.Models;
 using Stripe;
 
@@ -35,7 +36,7 @@ public record ProviderSubscriptionResponse(
             .Select(providerPlan =>
             {
                 var plan = providerPlan.Plan;
-                var cost = (providerPlan.SeatMinimum + providerPlan.PurchasedSeats) * plan.PasswordManager.ProviderPortalSeatPrice;
+                var cost = (providerPlan.SeatMinimum + providerPlan.PurchasedSeats) * providerPlan.Price;
                 var cadence = plan.IsAnnual ? _annualCadence : _monthlyCadence;
                 return new ProviderPlanResponse(
                     plan.Name,

src/Api/KeyManagement/Validators/SendRotationValidator.cs

@@ -12,17 +12,17 @@ namespace Bit.Api.KeyManagement.Validators;
 /// </summary>
 public class SendRotationValidator : IRotationValidator<IEnumerable<SendWithIdRequestModel>, IReadOnlyList<Send>>
 {
-    private readonly ISendService _sendService;
+    private readonly ISendAuthorizationService _sendAuthorizationService;
     private readonly ISendRepository _sendRepository;
 
     /// <summary>
     /// Instantiates a new <see cref="SendRotationValidator"/>
     /// </summary>
-    /// <param name="sendService">Enables conversion of <see cref="SendWithIdRequestModel"/> to <see cref="Send"/></param>
+    /// <param name="sendAuthorizationService">Enables conversion of <see cref="SendWithIdRequestModel"/> to <see cref="Send"/></param>
     /// <param name="sendRepository">Retrieves all user <see cref="Send"/>s</param>
-    public SendRotationValidator(ISendService sendService, ISendRepository sendRepository)
+    public SendRotationValidator(ISendAuthorizationService sendAuthorizationService, ISendRepository sendRepository)
     {
-        _sendService = sendService;
+        _sendAuthorizationService = sendAuthorizationService;
         _sendRepository = sendRepository;
     }
 
@@ -44,7 +44,7 @@ public class SendRotationValidator : IRotationValidator<IEnumerable<SendWithIdRe
                 throw new BadRequestException("All existing sends must be included in the rotation.");
             }
 
-            result.Add(send.ToSend(existing, _sendService));
+            result.Add(send.ToSend(existing, _sendAuthorizationService));
         }
 
         return result;

src/Api/Startup.cs

@@ -35,6 +35,7 @@ using Bit.Core.Services;
 using Bit.Core.Tools.ImportFeatures;
 using Bit.Core.Tools.ReportFeatures;
 using Bit.Core.Auth.Models.Api.Request;
+using Bit.Core.Tools.SendFeatures;
 
 #if !OSS
 using Bit.Commercial.Core.SecretsManager;
@@ -186,6 +187,7 @@ public class Startup
         services.AddPhishingDomainServices(globalSettings);
 
         services.AddBillingQueries();
+        services.AddSendServices();
 
         // Authorization Handlers
         services.AddAuthorizationHandlers();

src/Api/Tools/Controllers/SendsController.cs

@@ -12,6 +12,8 @@ using Bit.Core.Settings;
 using Bit.Core.Tools.Enums;
 using Bit.Core.Tools.Models.Data;
 using Bit.Core.Tools.Repositories;
+using Bit.Core.Tools.SendFeatures;
+using Bit.Core.Tools.SendFeatures.Commands.Interfaces;
 using Bit.Core.Tools.Services;
 using Bit.Core.Utilities;
 using Microsoft.AspNetCore.Authorization;
@@ -25,8 +27,10 @@ public class SendsController : Controller
 {
     private readonly ISendRepository _sendRepository;
     private readonly IUserService _userService;
-    private readonly ISendService _sendService;
+    private readonly ISendAuthorizationService _sendAuthorizationService;
     private readonly ISendFileStorageService _sendFileStorageService;
+    private readonly IAnonymousSendCommand _anonymousSendCommand;
+    private readonly INonAnonymousSendCommand _nonAnonymousSendCommand;
     private readonly ILogger<SendsController> _logger;
     private readonly GlobalSettings _globalSettings;
     private readonly ICurrentContext _currentContext;
@@ -34,7 +38,9 @@ public class SendsController : Controller
     public SendsController(
         ISendRepository sendRepository,
         IUserService userService,
-        ISendService sendService,
+        ISendAuthorizationService sendAuthorizationService,
+        IAnonymousSendCommand anonymousSendCommand,
+        INonAnonymousSendCommand nonAnonymousSendCommand,
         ISendFileStorageService sendFileStorageService,
         ILogger<SendsController> logger,
         GlobalSettings globalSettings,
@@ -42,13 +48,16 @@ public class SendsController : Controller
     {
         _sendRepository = sendRepository;
         _userService = userService;
-        _sendService = sendService;
+        _sendAuthorizationService = sendAuthorizationService;
+        _anonymousSendCommand = anonymousSendCommand;
+        _nonAnonymousSendCommand = nonAnonymousSendCommand;
         _sendFileStorageService = sendFileStorageService;
         _logger = logger;
         _globalSettings = globalSettings;
         _currentContext = currentContext;
     }
 
+    #region Anonymous endpoints
     [AllowAnonymous]
     [HttpPost("access/{id}")]
     public async Task<IActionResult> Access(string id, [FromBody] SendAccessRequestModel model)
@@ -61,18 +70,19 @@ public class SendsController : Controller
         //}
 
         var guid = new Guid(CoreHelpers.Base64UrlDecode(id));
-        var (send, passwordRequired, passwordInvalid) =
+        var send = await _sendRepository.GetByIdAsync(guid);
-            await _sendService.AccessAsync(guid, model.Password);
+        SendAccessResult sendAuthResult =
-        if (passwordRequired)
+            await _sendAuthorizationService.AccessAsync(send, model.Password);
+        if (sendAuthResult.Equals(SendAccessResult.PasswordRequired))
         {
             return new UnauthorizedResult();
         }
-        if (passwordInvalid)
+        if (sendAuthResult.Equals(SendAccessResult.PasswordInvalid))
         {
             await Task.Delay(2000);
             throw new BadRequestException("Invalid password.");
         }
-        if (send == null)
+        if (sendAuthResult.Equals(SendAccessResult.Denied))
         {
             throw new NotFoundException();
         }
@@ -106,19 +116,19 @@ public class SendsController : Controller
             throw new BadRequestException("Could not locate send");
         }
 
-        var (url, passwordRequired, passwordInvalid) = await _sendService.GetSendFileDownloadUrlAsync(send, fileId,
+        var (url, result) = await _anonymousSendCommand.GetSendFileDownloadUrlAsync(send, fileId,
             model.Password);
 
-        if (passwordRequired)
+        if (result.Equals(SendAccessResult.PasswordRequired))
         {
             return new UnauthorizedResult();
         }
-        if (passwordInvalid)
+        if (result.Equals(SendAccessResult.PasswordInvalid))
         {
             await Task.Delay(2000);
             throw new BadRequestException("Invalid password.");
         }
-        if (send == null)
+        if (result.Equals(SendAccessResult.Denied))
         {
             throw new NotFoundException();
         }
@@ -130,6 +140,45 @@ public class SendsController : Controller
         });
     }
 
+    [AllowAnonymous]
+    [HttpPost("file/validate/azure")]
+    public async Task<ObjectResult> AzureValidateFile()
+    {
+        return await ApiHelpers.HandleAzureEvents(Request, new Dictionary<string, Func<EventGridEvent, Task>>
+        {
+            {
+                "Microsoft.Storage.BlobCreated", async (eventGridEvent) =>
+                {
+                    try
+                    {
+                        var blobName = eventGridEvent.Subject.Split($"{AzureSendFileStorageService.FilesContainerName}/blobs/")[1];
+                        var sendId = AzureSendFileStorageService.SendIdFromBlobName(blobName);
+                        var send = await _sendRepository.GetByIdAsync(new Guid(sendId));
+                        if (send == null)
+                        {
+                            if (_sendFileStorageService is AzureSendFileStorageService azureSendFileStorageService)
+                            {
+                                await azureSendFileStorageService.DeleteBlobAsync(blobName);
+                            }
+                            return;
+                        }
+
+                        await _nonAnonymousSendCommand.ConfirmFileSize(send);
+                    }
+                    catch (Exception e)
+                    {
+                        _logger.LogError(e, $"Uncaught exception occurred while handling event grid event: {JsonSerializer.Serialize(eventGridEvent)}");
+                        return;
+                    }
+                }
+            }
+        });
+    }
+
+    #endregion
+
+    #region Non-anonymous endpoints
+
     [HttpGet("{id}")]
     public async Task<SendResponseModel> Get(string id)
     {
@@ -157,8 +206,8 @@ public class SendsController : Controller
     {
         model.ValidateCreation();
         var userId = _userService.GetProperUserId(User).Value;
-        var send = model.ToSend(userId, _sendService);
+        var send = model.ToSend(userId, _sendAuthorizationService);
-        await _sendService.SaveSendAsync(send);
+        await _nonAnonymousSendCommand.SaveSendAsync(send);
         return new SendResponseModel(send, _globalSettings);
     }
 
@@ -175,15 +224,15 @@ public class SendsController : Controller
             throw new BadRequestException("Invalid content. File size hint is required.");
         }
 
-        if (model.FileLength.Value > SendService.MAX_FILE_SIZE)
+        if (model.FileLength.Value > Constants.FileSize501mb)
         {
-            throw new BadRequestException($"Max file size is {SendService.MAX_FILE_SIZE_READABLE}.");
+            throw new BadRequestException($"Max file size is {SendFileSettingHelper.MAX_FILE_SIZE_READABLE}.");
         }
 
         model.ValidateCreation();
         var userId = _userService.GetProperUserId(User).Value;
-        var (send, data) = model.ToSend(userId, model.File.FileName, _sendService);
+        var (send, data) = model.ToSend(userId, model.File.FileName, _sendAuthorizationService);
-        var uploadUrl = await _sendService.SaveFileSendAsync(send, data, model.FileLength.Value);
+        var uploadUrl = await _nonAnonymousSendCommand.SaveFileSendAsync(send, data, model.FileLength.Value);
         return new SendFileUploadDataResponseModel
         {
             Url = uploadUrl,
@@ -230,41 +279,7 @@ public class SendsController : Controller
         var send = await _sendRepository.GetByIdAsync(new Guid(id));
         await Request.GetFileAsync(async (stream) =>
         {
-            await _sendService.UploadFileToExistingSendAsync(stream, send);
+            await _nonAnonymousSendCommand.UploadFileToExistingSendAsync(stream, send);
-        });
-    }
-
-    [AllowAnonymous]
-    [HttpPost("file/validate/azure")]
-    public async Task<ObjectResult> AzureValidateFile()
-    {
-        return await ApiHelpers.HandleAzureEvents(Request, new Dictionary<string, Func<EventGridEvent, Task>>
-        {
-            {
-                "Microsoft.Storage.BlobCreated", async (eventGridEvent) =>
-                {
-                    try
-                    {
-                        var blobName = eventGridEvent.Subject.Split($"{AzureSendFileStorageService.FilesContainerName}/blobs/")[1];
-                        var sendId = AzureSendFileStorageService.SendIdFromBlobName(blobName);
-                        var send = await _sendRepository.GetByIdAsync(new Guid(sendId));
-                        if (send == null)
-                        {
-                            if (_sendFileStorageService is AzureSendFileStorageService azureSendFileStorageService)
-                            {
-                                await azureSendFileStorageService.DeleteBlobAsync(blobName);
-                            }
-                            return;
-                        }
-                        await _sendService.ValidateSendFile(send);
-                    }
-                    catch (Exception e)
-                    {
-                        _logger.LogError(e, $"Uncaught exception occurred while handling event grid event: {JsonSerializer.Serialize(eventGridEvent)}");
-                        return;
-                    }
-                }
-            }
         });
     }
 
@@ -279,7 +294,7 @@ public class SendsController : Controller
             throw new NotFoundException();
         }
 
-        await _sendService.SaveSendAsync(model.ToSend(send, _sendService));
+        await _nonAnonymousSendCommand.SaveSendAsync(model.ToSend(send, _sendAuthorizationService));
         return new SendResponseModel(send, _globalSettings);
     }
 
@@ -294,7 +309,7 @@ public class SendsController : Controller
         }
 
         send.Password = null;
-        await _sendService.SaveSendAsync(send);
+        await _nonAnonymousSendCommand.SaveSendAsync(send);
         return new SendResponseModel(send, _globalSettings);
     }
 
@@ -308,6 +323,8 @@ public class SendsController : Controller
             throw new NotFoundException();
         }
 
-        await _sendService.DeleteSendAsync(send);
+        await _nonAnonymousSendCommand.DeleteSendAsync(send);
     }
+
+    #endregion
 }

src/Api/Tools/Models/Request/SendRequestModel.cs

@@ -36,31 +36,31 @@ public class SendRequestModel
     public bool? Disabled { get; set; }
     public bool? HideEmail { get; set; }
 
-    public Send ToSend(Guid userId, ISendService sendService)
+    public Send ToSend(Guid userId, ISendAuthorizationService sendAuthorizationService)
     {
         var send = new Send
         {
             Type = Type,
             UserId = (Guid?)userId
         };
-        ToSend(send, sendService);
+        ToSend(send, sendAuthorizationService);
         return send;
     }
 
-    public (Send, SendFileData) ToSend(Guid userId, string fileName, ISendService sendService)
+    public (Send, SendFileData) ToSend(Guid userId, string fileName, ISendAuthorizationService sendAuthorizationService)
     {
         var send = ToSendBase(new Send
         {
             Type = Type,
             UserId = (Guid?)userId
-        }, sendService);
+        }, sendAuthorizationService);
         var data = new SendFileData(Name, Notes, fileName);
         return (send, data);
     }
 
-    public Send ToSend(Send existingSend, ISendService sendService)
+    public Send ToSend(Send existingSend, ISendAuthorizationService sendAuthorizationService)
     {
-        existingSend = ToSendBase(existingSend, sendService);
+        existingSend = ToSendBase(existingSend, sendAuthorizationService);
         switch (existingSend.Type)
         {
             case SendType.File:
@@ -125,7 +125,7 @@ public class SendRequestModel
         }
     }
 
-    private Send ToSendBase(Send existingSend, ISendService sendService)
+    private Send ToSendBase(Send existingSend, ISendAuthorizationService authorizationService)
     {
         existingSend.Key = Key;
         existingSend.ExpirationDate = ExpirationDate;
@@ -133,7 +133,7 @@ public class SendRequestModel
         existingSend.MaxAccessCount = MaxAccessCount;
         if (!string.IsNullOrWhiteSpace(Password))
         {
-            existingSend.Password = sendService.HashPassword(Password);
+            existingSend.Password = authorizationService.HashPassword(Password);
         }
         existingSend.Disabled = Disabled.GetValueOrDefault();
         existingSend.HideEmail = HideEmail.GetValueOrDefault();

src/Billing/Services/Implementations/ProviderEventService.cs

@@ -1,8 +1,8 @@
 using Bit.Billing.Constants;
 using Bit.Core.AdminConsole.Repositories;
-using Bit.Core.Billing.Entities;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Repositories;
+using Bit.Core.Billing.Providers.Entities;
+using Bit.Core.Billing.Providers.Repositories;
 using Bit.Core.Enums;
 using Bit.Core.Repositories;
 using Stripe;

src/Billing/Services/Implementations/UpcomingInvoiceHandler.cs

@@ -1,11 +1,11 @@
 using Bit.Core;
+using Bit.Core.AdminConsole.Entities;
+using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.Billing.Constants;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Extensions;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Services.Contracts;
-using Bit.Core.Billing.Tax.Services;
 using Bit.Core.OrganizationFeatures.OrganizationSponsorships.FamiliesForEnterprise.Interfaces;
 using Bit.Core.Repositories;
 using Bit.Core.Services;
@@ -25,8 +25,7 @@ public class UpcomingInvoiceHandler(
     IStripeEventService stripeEventService,
     IStripeEventUtilityService stripeEventUtilityService,
     IUserRepository userRepository,
-    IValidateSponsorshipCommand validateSponsorshipCommand,
+    IValidateSponsorshipCommand validateSponsorshipCommand)
-    IAutomaticTaxFactory automaticTaxFactory)
     : IUpcomingInvoiceHandler
 {
     public async Task HandleAsync(Event parsedEvent)
@@ -46,6 +45,8 @@ public class UpcomingInvoiceHandler(
 
         var (organizationId, userId, providerId) = stripeEventUtilityService.GetIdsFromMetadata(subscription.Metadata);
 
+        var setNonUSBusinessUseToReverseCharge = featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
+
         if (organizationId.HasValue)
         {
             var organization = await organizationRepository.GetByIdAsync(organizationId.Value);
@@ -55,7 +56,7 @@ public class UpcomingInvoiceHandler(
                 return;
             }
 
-            await TryEnableAutomaticTaxAsync(subscription);
+            await AlignOrganizationTaxConcernsAsync(organization, subscription, parsedEvent.Id, setNonUSBusinessUseToReverseCharge);
 
             var plan = await pricingClient.GetPlanOrThrow(organization.PlanType);
 
@@ -100,7 +101,25 @@ public class UpcomingInvoiceHandler(
                 return;
             }
 
-            await TryEnableAutomaticTaxAsync(subscription);
+            if (!subscription.AutomaticTax.Enabled && subscription.Customer.HasRecognizedTaxLocation())
+            {
+                try
+                {
+                    await stripeFacade.UpdateSubscription(subscription.Id,
+                        new SubscriptionUpdateOptions
+                        {
+                            AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true }
+                        });
+                }
+                catch (Exception exception)
+                {
+                    logger.LogError(
+                        exception,
+                        "Failed to set user's ({UserID}) subscription to automatic tax while processing event with ID {EventID}",
+                        user.Id,
+                        parsedEvent.Id);
+                }
+            }
 
             if (user.Premium)
             {
@@ -116,7 +135,7 @@ public class UpcomingInvoiceHandler(
                 return;
             }
 
-            await TryEnableAutomaticTaxAsync(subscription);
+            await AlignProviderTaxConcernsAsync(provider, subscription, parsedEvent.Id, setNonUSBusinessUseToReverseCharge);
 
             await SendUpcomingInvoiceEmailsAsync(new List<string> { provider.BillingEmail }, invoice);
         }
@@ -139,50 +158,123 @@ public class UpcomingInvoiceHandler(
         }
     }
 
-    private async Task TryEnableAutomaticTaxAsync(Subscription subscription)
+    private async Task AlignOrganizationTaxConcernsAsync(
+        Organization organization,
+        Subscription subscription,
+        string eventId,
+        bool setNonUSBusinessUseToReverseCharge)
     {
-        if (featureService.IsEnabled(FeatureFlagKeys.PM19147_AutomaticTaxImprovements))
+        var nonUSBusinessUse =
-        {
+            organization.PlanType.GetProductTier() != ProductTierType.Families &&
-            var automaticTaxParameters = new AutomaticTaxFactoryParameters(subscription.Items.Select(x => x.Price.Id));
+            subscription.Customer.Address.Country != "US";
-            var automaticTaxStrategy = await automaticTaxFactory.CreateAsync(automaticTaxParameters);
-            var updateOptions = automaticTaxStrategy.GetUpdateOptions(subscription);
 
-            if (updateOptions == null)
+        bool setAutomaticTaxToEnabled;
+
+        if (setNonUSBusinessUseToReverseCharge)
+        {
+            if (nonUSBusinessUse && subscription.Customer.TaxExempt != StripeConstants.TaxExempt.Reverse)
             {
-                return;
+                try
+                {
+                    await stripeFacade.UpdateCustomer(subscription.CustomerId,
+                        new CustomerUpdateOptions { TaxExempt = StripeConstants.TaxExempt.Reverse });
+                }
+                catch (Exception exception)
+                {
+                    logger.LogError(
+                        exception,
+                        "Failed to set organization's ({OrganizationID}) to reverse tax exemption while processing event with ID {EventID}",
+                        organization.Id,
+                        eventId);
+                }
             }
 
-            await stripeFacade.UpdateSubscription(subscription.Id, updateOptions);
+            setAutomaticTaxToEnabled = true;
-            return;
         }
-
+        else
-        if (subscription.AutomaticTax.Enabled ||
-            !subscription.Customer.HasBillingLocation() ||
-            await IsNonTaxableNonUSBusinessUseSubscription(subscription))
         {
-            return;
+            setAutomaticTaxToEnabled =
+                subscription.Customer.HasRecognizedTaxLocation() &&
+                (subscription.Customer.Address.Country == "US" ||
+                 (nonUSBusinessUse && subscription.Customer.TaxIds.Any()));
         }
 
-        await stripeFacade.UpdateSubscription(subscription.Id,
+        if (!subscription.AutomaticTax.Enabled && setAutomaticTaxToEnabled)
-            new SubscriptionUpdateOptions
+        {
+            try
             {
-                DefaultTaxRates = [],
+                await stripeFacade.UpdateSubscription(subscription.Id,
-                AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true }
+                    new SubscriptionUpdateOptions
-            });
+                    {
+                        AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true }
+                    });
+            }
+            catch (Exception exception)
+            {
+                logger.LogError(
+                    exception,
+                    "Failed to set organization's ({OrganizationID}) subscription to automatic tax while processing event with ID {EventID}",
+                    organization.Id,
+                    eventId);
+            }
+        }
+    }
 
-        return;
+    private async Task AlignProviderTaxConcernsAsync(
+        Provider provider,
+        Subscription subscription,
+        string eventId,
+        bool setNonUSBusinessUseToReverseCharge)
+    {
+        bool setAutomaticTaxToEnabled;
 
-        async Task<bool> IsNonTaxableNonUSBusinessUseSubscription(Subscription localSubscription)
+        if (setNonUSBusinessUseToReverseCharge)
         {
-            var familyPriceIds = (await Task.WhenAll(
+            if (subscription.Customer.Address.Country != "US" && subscription.Customer.TaxExempt != StripeConstants.TaxExempt.Reverse)
-                    pricingClient.GetPlanOrThrow(PlanType.FamiliesAnnually2019),
+            {
-                    pricingClient.GetPlanOrThrow(PlanType.FamiliesAnnually)))
+                try
-                .Select(plan => plan.PasswordManager.StripePlanId);
+                {
+                    await stripeFacade.UpdateCustomer(subscription.CustomerId,
+                        new CustomerUpdateOptions { TaxExempt = StripeConstants.TaxExempt.Reverse });
+                }
+                catch (Exception exception)
+                {
+                    logger.LogError(
+                        exception,
+                        "Failed to set provider's ({ProviderID}) to reverse tax exemption while processing event with ID {EventID}",
+                        provider.Id,
+                        eventId);
+                }
+            }
 
-            return localSubscription.Customer.Address.Country != "US" &&
+            setAutomaticTaxToEnabled = true;
-                   localSubscription.Metadata.ContainsKey(StripeConstants.MetadataKeys.OrganizationId) &&
+        }
-                   !localSubscription.Items.Select(item => item.Price.Id).Intersect(familyPriceIds).Any() &&
+        else
-                   !localSubscription.Customer.TaxIds.Any();
+        {
+            setAutomaticTaxToEnabled =
+                subscription.Customer.HasRecognizedTaxLocation() &&
+                (subscription.Customer.Address.Country == "US" ||
+                 subscription.Customer.TaxIds.Any());
+        }
+
+        if (!subscription.AutomaticTax.Enabled && setAutomaticTaxToEnabled)
+        {
+            try
+            {
+                await stripeFacade.UpdateSubscription(subscription.Id,
+                    new SubscriptionUpdateOptions
+                    {
+                        AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true }
+                    });
+            }
+            catch (Exception exception)
+            {
+                logger.LogError(
+                    exception,
+                    "Failed to set provider's ({ProviderID}) subscription to automatic tax while processing event with ID {EventID}",
+                    provider.Id,
+                    eventId);
+            }
         }
     }
 }

src/Core/AdminConsole/OrganizationFeatures/Organizations/ProviderClientOrganizationSignUpCommand.cs

@@ -0,0 +1,187 @@
+using Bit.Core.AdminConsole.Entities;
+using Bit.Core.Billing.Pricing;
+using Bit.Core.Context;
+using Bit.Core.Entities;
+using Bit.Core.Enums;
+using Bit.Core.Exceptions;
+using Bit.Core.Models.Business;
+using Bit.Core.Models.StaticStore;
+using Bit.Core.Repositories;
+using Bit.Core.Services;
+using Bit.Core.Tools.Enums;
+using Bit.Core.Tools.Models.Business;
+using Bit.Core.Tools.Services;
+using Bit.Core.Utilities;
+
+namespace Bit.Core.AdminConsole.OrganizationFeatures.Organizations;
+
+public record ProviderClientOrganizationSignUpResponse(
+    Organization Organization,
+    Collection DefaultCollection);
+
+public interface IProviderClientOrganizationSignUpCommand
+{
+    /// <summary>
+    /// Sign up a new client organization for a provider.
+    /// </summary>
+    /// <param name="signup">The signup information.</param>
+    /// <returns>A tuple containing the new organization and its default collection.</returns>
+    Task<ProviderClientOrganizationSignUpResponse> SignUpClientOrganizationAsync(OrganizationSignup signup);
+}
+
+public class ProviderClientOrganizationSignUpCommand : IProviderClientOrganizationSignUpCommand
+{
+    public const string PlanNullErrorMessage = "Password Manager Plan was null.";
+    public const string PlanDisabledErrorMessage = "Password Manager Plan is disabled.";
+    public const string AdditionalSeatsNegativeErrorMessage = "You can't subtract Password Manager seats!";
+
+    private readonly ICurrentContext _currentContext;
+    private readonly IPricingClient _pricingClient;
+    private readonly IReferenceEventService _referenceEventService;
+    private readonly IOrganizationRepository _organizationRepository;
+    private readonly IOrganizationApiKeyRepository _organizationApiKeyRepository;
+    private readonly IApplicationCacheService _applicationCacheService;
+    private readonly ICollectionRepository _collectionRepository;
+
+    public ProviderClientOrganizationSignUpCommand(
+        ICurrentContext currentContext,
+        IPricingClient pricingClient,
+        IReferenceEventService referenceEventService,
+        IOrganizationRepository organizationRepository,
+        IOrganizationApiKeyRepository organizationApiKeyRepository,
+        IApplicationCacheService applicationCacheService,
+        ICollectionRepository collectionRepository)
+    {
+        _currentContext = currentContext;
+        _pricingClient = pricingClient;
+        _referenceEventService = referenceEventService;
+        _organizationRepository = organizationRepository;
+        _organizationApiKeyRepository = organizationApiKeyRepository;
+        _applicationCacheService = applicationCacheService;
+        _collectionRepository = collectionRepository;
+    }
+
+    public async Task<ProviderClientOrganizationSignUpResponse> SignUpClientOrganizationAsync(OrganizationSignup signup)
+    {
+        var plan = await _pricingClient.GetPlanOrThrow(signup.Plan);
+
+        ValidatePlan(plan, signup.AdditionalSeats);
+
+        var organization = new Organization
+        {
+            // Pre-generate the org id so that we can save it with the Stripe subscription.
+            Id = CoreHelpers.GenerateComb(),
+            Name = signup.Name,
+            BillingEmail = signup.BillingEmail,
+            PlanType = plan!.Type,
+            Seats = signup.AdditionalSeats,
+            MaxCollections = plan.PasswordManager.MaxCollections,
+            MaxStorageGb = 1,
+            UsePolicies = plan.HasPolicies,
+            UseSso = plan.HasSso,
+            UseOrganizationDomains = plan.HasOrganizationDomains,
+            UseGroups = plan.HasGroups,
+            UseEvents = plan.HasEvents,
+            UseDirectory = plan.HasDirectory,
+            UseTotp = plan.HasTotp,
+            Use2fa = plan.Has2fa,
+            UseApi = plan.HasApi,
+            UseResetPassword = plan.HasResetPassword,
+            SelfHost = plan.HasSelfHost,
+            UsersGetPremium = plan.UsersGetPremium,
+            UseCustomPermissions = plan.HasCustomPermissions,
+            UseScim = plan.HasScim,
+            Plan = plan.Name,
+            Gateway = GatewayType.Stripe,
+            ReferenceData = signup.Owner.ReferenceData,
+            Enabled = true,
+            LicenseKey = CoreHelpers.SecureRandomString(20),
+            PublicKey = signup.PublicKey,
+            PrivateKey = signup.PrivateKey,
+            CreationDate = DateTime.UtcNow,
+            RevisionDate = DateTime.UtcNow,
+            Status = OrganizationStatusType.Created,
+            UsePasswordManager = true,
+            // Secrets Manager not available for purchase with Consolidated Billing.
+            UseSecretsManager = false,
+        };
+
+        var returnValue = await SignUpAsync(organization, signup.CollectionName);
+
+        await _referenceEventService.RaiseEventAsync(
+            new ReferenceEvent(ReferenceEventType.Signup, organization, _currentContext)
+            {
+                PlanName = plan.Name,
+                PlanType = plan.Type,
+                Seats = returnValue.Organization.Seats,
+                SignupInitiationPath = signup.InitiationPath,
+                Storage = returnValue.Organization.MaxStorageGb,
+            });
+
+        return returnValue;
+    }
+
+    private static void ValidatePlan(Plan plan, int additionalSeats)
+    {
+        if (plan is null)
+        {
+            throw new BadRequestException(PlanNullErrorMessage);
+        }
+
+        if (plan.Disabled)
+        {
+            throw new BadRequestException(PlanDisabledErrorMessage);
+        }
+
+        if (additionalSeats < 0)
+        {
+            throw new BadRequestException(AdditionalSeatsNegativeErrorMessage);
+        }
+    }
+
+    /// <summary>
+    /// Private helper method to create a new organization.
+    /// </summary>
+    private async Task<ProviderClientOrganizationSignUpResponse> SignUpAsync(
+        Organization organization, string collectionName)
+    {
+        try
+        {
+            await _organizationRepository.CreateAsync(organization);
+            await _organizationApiKeyRepository.CreateAsync(new OrganizationApiKey
+            {
+                OrganizationId = organization.Id,
+                ApiKey = CoreHelpers.SecureRandomString(30),
+                Type = OrganizationApiKeyType.Default,
+                RevisionDate = DateTime.UtcNow,
+            });
+            await _applicationCacheService.UpsertOrganizationAbilityAsync(organization);
+
+            Collection defaultCollection = null;
+            if (!string.IsNullOrWhiteSpace(collectionName))
+            {
+                defaultCollection = new Collection
+                {
+                    Name = collectionName,
+                    OrganizationId = organization.Id,
+                    CreationDate = organization.CreationDate,
+                    RevisionDate = organization.CreationDate
+                };
+
+                await _collectionRepository.CreateAsync(defaultCollection, null, null);
+            }
+
+            return new ProviderClientOrganizationSignUpResponse(organization, defaultCollection);
+        }
+        catch
+        {
+            if (organization.Id != default)
+            {
+                await _organizationRepository.DeleteAsync(organization);
+                await _applicationCacheService.DeleteOrganizationAbilityAsync(organization.Id);
+            }
+
+            throw;
+        }
+    }
+}

src/Core/AdminConsole/Services/IOrganizationService.cs

@@ -11,8 +11,6 @@ namespace Bit.Core.Services;
 
 public interface IOrganizationService
 {
-    Task ReplacePaymentMethodAsync(Guid organizationId, string paymentToken, PaymentMethodType paymentMethodType,
-        TaxInfo taxInfo);
     Task CancelSubscriptionAsync(Guid organizationId, bool? endOfPeriod = null);
     Task ReinstateSubscriptionAsync(Guid organizationId);
     Task<string> AdjustStorageAsync(Guid organizationId, short storageAdjustmentGb);
@@ -20,9 +18,6 @@ public interface IOrganizationService
     Task AutoAddSeatsAsync(Organization organization, int seatsToAdd);
     Task<string> AdjustSeatsAsync(Guid organizationId, int seatAdjustment);
     Task VerifyBankAsync(Guid organizationId, int amount1, int amount2);
-#nullable enable
-    Task<(Organization organization, OrganizationUser organizationUser, Collection defaultCollection)> SignupClientAsync(OrganizationSignup signup);
-#nullable disable
     /// <summary>
     /// Create a new organization on a self-hosted instance
     /// </summary>

src/Core/AdminConsole/Services/Implementations/OrganizationService.cs

@@ -144,27 +144,6 @@ public class OrganizationService : IOrganizationService
         _sendOrganizationInvitesCommand = sendOrganizationInvitesCommand;
     }
 
-    public async Task ReplacePaymentMethodAsync(Guid organizationId, string paymentToken,
-        PaymentMethodType paymentMethodType, TaxInfo taxInfo)
-    {
-        var organization = await GetOrgById(organizationId);
-        if (organization == null)
-        {
-            throw new NotFoundException();
-        }
-
-        await _paymentService.SaveTaxInfoAsync(organization, taxInfo);
-        var updated = await _paymentService.UpdatePaymentMethodAsync(
-            organization,
-            paymentMethodType,
-            paymentToken,
-            taxInfo);
-        if (updated)
-        {
-            await ReplaceAndUpdateCacheAsync(organization);
-        }
-    }
-
     public async Task CancelSubscriptionAsync(Guid organizationId, bool? endOfPeriod = null)
     {
         var organization = await GetOrgById(organizationId);
@@ -431,66 +410,6 @@ public class OrganizationService : IOrganizationService
         }
     }
 
-    public async Task<(Organization organization, OrganizationUser organizationUser, Collection defaultCollection)> SignupClientAsync(OrganizationSignup signup)
-    {
-        var plan = await _pricingClient.GetPlanOrThrow(signup.Plan);
-
-        ValidatePlan(plan, signup.AdditionalSeats, "Password Manager");
-
-        var organization = new Organization
-        {
-            // Pre-generate the org id so that we can save it with the Stripe subscription.
-            Id = CoreHelpers.GenerateComb(),
-            Name = signup.Name,
-            BillingEmail = signup.BillingEmail,
-            PlanType = plan!.Type,
-            Seats = signup.AdditionalSeats,
-            MaxCollections = plan.PasswordManager.MaxCollections,
-            MaxStorageGb = 1,
-            UsePolicies = plan.HasPolicies,
-            UseSso = plan.HasSso,
-            UseOrganizationDomains = plan.HasOrganizationDomains,
-            UseGroups = plan.HasGroups,
-            UseEvents = plan.HasEvents,
-            UseDirectory = plan.HasDirectory,
-            UseTotp = plan.HasTotp,
-            Use2fa = plan.Has2fa,
-            UseApi = plan.HasApi,
-            UseResetPassword = plan.HasResetPassword,
-            SelfHost = plan.HasSelfHost,
-            UsersGetPremium = plan.UsersGetPremium,
-            UseCustomPermissions = plan.HasCustomPermissions,
-            UseScim = plan.HasScim,
-            Plan = plan.Name,
-            Gateway = GatewayType.Stripe,
-            ReferenceData = signup.Owner.ReferenceData,
-            Enabled = true,
-            LicenseKey = CoreHelpers.SecureRandomString(20),
-            PublicKey = signup.PublicKey,
-            PrivateKey = signup.PrivateKey,
-            CreationDate = DateTime.UtcNow,
-            RevisionDate = DateTime.UtcNow,
-            Status = OrganizationStatusType.Created,
-            UsePasswordManager = true,
-            // Secrets Manager not available for purchase with Consolidated Billing.
-            UseSecretsManager = false,
-        };
-
-        var returnValue = await SignUpAsync(organization, default, signup.OwnerKey, signup.CollectionName, false);
-
-        await _referenceEventService.RaiseEventAsync(
-            new ReferenceEvent(ReferenceEventType.Signup, organization, _currentContext)
-            {
-                PlanName = plan.Name,
-                PlanType = plan.Type,
-                Seats = returnValue.Item1.Seats,
-                SignupInitiationPath = signup.InitiationPath,
-                Storage = returnValue.Item1.MaxStorageGb,
-            });
-
-        return returnValue;
-    }
-
     private async Task ValidateSignUpPoliciesAsync(Guid ownerId)
     {
         var anySingleOrgPolicies = await _policyService.AnyPoliciesApplicableToUserAsync(ownerId, PolicyType.SingleOrg);

src/Core/Billing/Constants/StripeConstants.cs

@@ -2,10 +2,6 @@
 
 public static class StripeConstants
 {
-    public static class Prices
-    {
-        public const string StoragePlanPersonal = "personal-storage-gb-annually";
-    }
     public static class AutomaticTaxStatus
     {
         public const string Failed = "failed";
@@ -69,6 +65,11 @@ public static class StripeConstants
         public const string USBankAccount = "us_bank_account";
     }
 
+    public static class Prices
+    {
+        public const string StoragePlanPersonal = "personal-storage-gb-annually";
+    }
+
     public static class ProrationBehavior
     {
         public const string AlwaysInvoice = "always_invoice";
@@ -88,6 +89,13 @@ public static class StripeConstants
         public const string Paused = "paused";
     }
 
+    public static class TaxExempt
+    {
+        public const string Exempt = "exempt";
+        public const string None = "none";
+        public const string Reverse = "reverse";
+    }
+
     public static class ValidateTaxLocationTiming
     {
         public const string Deferred = "deferred";

src/Core/Billing/Extensions/CustomerExtensions.cs

@@ -15,12 +15,7 @@ public static class CustomerExtensions
             }
         };
 
-    /// <summary>
+    public static bool HasRecognizedTaxLocation(this Customer customer) =>
-    /// Determines if a Stripe customer supports automatic tax
-    /// </summary>
-    /// <param name="customer"></param>
-    /// <returns></returns>
-    public static bool HasTaxLocationVerified(this Customer customer) =>
         customer?.Tax?.AutomaticTax != StripeConstants.AutomaticTaxStatus.UnrecognizedLocation;
 
     public static decimal GetBillingBalance(this Customer customer)

src/Core/Billing/Extensions/SubscriptionUpdateOptionsExtensions.cs

@@ -22,7 +22,7 @@ public static class SubscriptionUpdateOptionsExtensions
         }
 
         // We might only need to check the automatic tax status.
-        if (!customer.HasTaxLocationVerified() && string.IsNullOrWhiteSpace(customer.Address?.Country))
+        if (!customer.HasRecognizedTaxLocation() && string.IsNullOrWhiteSpace(customer.Address?.Country))
         {
             return false;
         }

src/Core/Billing/Extensions/UpcomingInvoiceOptionsExtensions.cs

@@ -22,7 +22,7 @@ public static class UpcomingInvoiceOptionsExtensions
         }
 
         // We might only need to check the automatic tax status.
-        if (!customer.HasTaxLocationVerified() && string.IsNullOrWhiteSpace(customer.Address?.Country))
+        if (!customer.HasRecognizedTaxLocation() && string.IsNullOrWhiteSpace(customer.Address?.Country))
         {
             return false;
         }

src/Core/Billing/Providers/Entities/ClientOrganizationMigrationRecord.cs

@@ -1,12 +1,12 @@
-using System.ComponentModel.DataAnnotations;
+#nullable enable
+
+using System.ComponentModel.DataAnnotations;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Entities;
 using Bit.Core.Enums;
 using Bit.Core.Utilities;
 
-#nullable enable
+namespace Bit.Core.Billing.Providers.Entities;
-
-namespace Bit.Core.Billing.Entities;
 
 public class ClientOrganizationMigrationRecord : ITableObject<Guid>
 {

src/Core/Billing/Providers/Entities/ProviderInvoiceItem.cs

@@ -1,10 +1,10 @@
-using System.ComponentModel.DataAnnotations;
+#nullable enable
+
+using System.ComponentModel.DataAnnotations;
 using Bit.Core.Entities;
 using Bit.Core.Utilities;
 
-#nullable enable
+namespace Bit.Core.Billing.Providers.Entities;
-
-namespace Bit.Core.Billing.Entities;
 
 public class ProviderInvoiceItem : ITableObject<Guid>
 {

src/Core/Billing/Providers/Entities/ProviderPlan.cs

@@ -1,10 +1,10 @@
-using Bit.Core.Billing.Enums;
+#nullable enable
+
+using Bit.Core.Billing.Enums;
 using Bit.Core.Entities;
 using Bit.Core.Utilities;
 
-#nullable enable
+namespace Bit.Core.Billing.Providers.Entities;
-
-namespace Bit.Core.Billing.Entities;
 
 public class ProviderPlan : ITableObject<Guid>
 {

src/Core/Billing/Providers/Migration/Models/ClientMigrationTracker.cs

@@ -1,4 +1,4 @@
-namespace Bit.Core.Billing.Migration.Models;
+namespace Bit.Core.Billing.Providers.Migration.Models;
 
 public enum ClientMigrationProgress
 {

src/Core/Billing/Providers/Migration/Models/ProviderMigrationResult.cs

@@ -1,6 +1,6 @@
-using Bit.Core.Billing.Entities;
+using Bit.Core.Billing.Providers.Entities;
 
-namespace Bit.Core.Billing.Migration.Models;
+namespace Bit.Core.Billing.Providers.Migration.Models;
 
 public class ProviderMigrationResult
 {

src/Core/Billing/Providers/Migration/Models/ProviderMigrationTracker.cs

@@ -1,4 +1,4 @@
-namespace Bit.Core.Billing.Migration.Models;
+namespace Bit.Core.Billing.Providers.Migration.Models;
 
 public enum ProviderMigrationProgress
 {

src/Core/Billing/Providers/Migration/ServiceCollectionExtensions.cs

@@ -1,8 +1,8 @@
-using Bit.Core.Billing.Migration.Services;
+using Bit.Core.Billing.Providers.Migration.Services;
-using Bit.Core.Billing.Migration.Services.Implementations;
+using Bit.Core.Billing.Providers.Migration.Services.Implementations;
 using Microsoft.Extensions.DependencyInjection;
 
-namespace Bit.Core.Billing.Migration;
+namespace Bit.Core.Billing.Providers.Migration;
 
 public static class ServiceCollectionExtensions
 {

src/Core/Billing/Providers/Migration/Services/IMigrationTrackerCache.cs

@@ -1,8 +1,8 @@
 using Bit.Core.AdminConsole.Entities;
 using Bit.Core.AdminConsole.Entities.Provider;
-using Bit.Core.Billing.Migration.Models;
+using Bit.Core.Billing.Providers.Migration.Models;
 
-namespace Bit.Core.Billing.Migration.Services;
+namespace Bit.Core.Billing.Providers.Migration.Services;
 
 public interface IMigrationTrackerCache
 {

src/Core/Billing/Providers/Migration/Services/IOrganizationMigrator.cs

@@ -1,6 +1,6 @@
 using Bit.Core.AdminConsole.Entities;
 
-namespace Bit.Core.Billing.Migration.Services;
+namespace Bit.Core.Billing.Providers.Migration.Services;
 
 public interface IOrganizationMigrator
 {

src/Core/Billing/Providers/Migration/Services/IProviderMigrator.cs

@@ -1,6 +1,6 @@
-using Bit.Core.Billing.Migration.Models;
+using Bit.Core.Billing.Providers.Migration.Models;
 
-namespace Bit.Core.Billing.Migration.Services;
+namespace Bit.Core.Billing.Providers.Migration.Services;
 
 public interface IProviderMigrator
 {

src/Core/Billing/Providers/Migration/Services/Implementations/MigrationTrackerDistributedCache.cs

@@ -1,11 +1,11 @@
 using System.Text.Json;
 using Bit.Core.AdminConsole.Entities;
 using Bit.Core.AdminConsole.Entities.Provider;
-using Bit.Core.Billing.Migration.Models;
+using Bit.Core.Billing.Providers.Migration.Models;
 using Microsoft.Extensions.Caching.Distributed;
 using Microsoft.Extensions.DependencyInjection;
 
-namespace Bit.Core.Billing.Migration.Services.Implementations;
+namespace Bit.Core.Billing.Providers.Migration.Services.Implementations;
 
 public class MigrationTrackerDistributedCache(
     [FromKeyedServices("persistent")]

src/Core/Billing/Providers/Migration/Services/Implementations/OrganizationMigrator.cs

@@ -1,10 +1,10 @@
 using Bit.Core.AdminConsole.Entities;
 using Bit.Core.Billing.Constants;
-using Bit.Core.Billing.Entities;
 using Bit.Core.Billing.Enums;
-using Bit.Core.Billing.Migration.Models;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Repositories;
+using Bit.Core.Billing.Providers.Entities;
+using Bit.Core.Billing.Providers.Migration.Models;
+using Bit.Core.Billing.Providers.Repositories;
 using Bit.Core.Enums;
 using Bit.Core.Repositories;
 using Bit.Core.Services;
@@ -12,7 +12,7 @@ using Microsoft.Extensions.Logging;
 using Stripe;
 using Plan = Bit.Core.Models.StaticStore.Plan;
 
-namespace Bit.Core.Billing.Migration.Services.Implementations;
+namespace Bit.Core.Billing.Providers.Migration.Services.Implementations;
 
 public class OrganizationMigrator(
     IClientOrganizationMigrationRecordRepository clientOrganizationMigrationRecordRepository,

src/Core/Billing/Providers/Migration/Services/Implementations/ProviderMigrator.cs

@@ -3,18 +3,18 @@ using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Enums.Provider;
 using Bit.Core.AdminConsole.Repositories;
 using Bit.Core.Billing.Constants;
-using Bit.Core.Billing.Entities;
 using Bit.Core.Billing.Enums;
-using Bit.Core.Billing.Migration.Models;
+using Bit.Core.Billing.Providers.Entities;
-using Bit.Core.Billing.Repositories;
+using Bit.Core.Billing.Providers.Migration.Models;
-using Bit.Core.Billing.Services;
+using Bit.Core.Billing.Providers.Models;
-using Bit.Core.Billing.Services.Contracts;
+using Bit.Core.Billing.Providers.Repositories;
+using Bit.Core.Billing.Providers.Services;
 using Bit.Core.Repositories;
 using Bit.Core.Services;
 using Microsoft.Extensions.Logging;
 using Stripe;
 
-namespace Bit.Core.Billing.Migration.Services.Implementations;
+namespace Bit.Core.Billing.Providers.Migration.Services.Implementations;
 
 public class ProviderMigrator(
     IClientOrganizationMigrationRecordRepository clientOrganizationMigrationRecordRepository,

src/Core/Billing/Providers/Models/AddableOrganization.cs

@@ -1,4 +1,4 @@
-namespace Bit.Core.Billing.Models;
+namespace Bit.Core.Billing.Providers.Models;
 
 public record AddableOrganization(
     Guid Id,

src/Core/Billing/Providers/Models/ChangeProviderPlansCommand.cs

@@ -1,7 +1,7 @@
 using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.Billing.Enums;
 
-namespace Bit.Core.Billing.Services.Contracts;
+namespace Bit.Core.Billing.Providers.Models;
 
 public record ChangeProviderPlanCommand(
     Provider Provider,

src/Core/Billing/Providers/Models/ConfiguredProviderPlan.cs

@@ -1,11 +1,12 @@
 using Bit.Core.Models.StaticStore;
 
-namespace Bit.Core.Billing.Models;
+namespace Bit.Core.Billing.Providers.Models;
 
 public record ConfiguredProviderPlan(
     Guid Id,
     Guid ProviderId,
     Plan Plan,
+    decimal Price,
     int SeatMinimum,
     int PurchasedSeats,
     int AssignedSeats);

src/Core/Billing/Providers/Models/UpdateProviderSeatMinimumsCommand.cs

@@ -1,7 +1,7 @@
 using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.Billing.Enums;
 
-namespace Bit.Core.Billing.Services.Contracts;
+namespace Bit.Core.Billing.Providers.Models;
 
 /// <param name="Provider">The provider to update the seat minimums for.</param>
 /// <param name="Configuration">The new seat minimums for the provider.</param>

src/Core/Billing/Providers/Repositories/IClientOrganizationMigrationRecordRepository.cs

@@ -1,7 +1,7 @@
-using Bit.Core.Billing.Entities;
+using Bit.Core.Billing.Providers.Entities;
 using Bit.Core.Repositories;
 
-namespace Bit.Core.Billing.Repositories;
+namespace Bit.Core.Billing.Providers.Repositories;
 
 public interface IClientOrganizationMigrationRecordRepository : IRepository<ClientOrganizationMigrationRecord, Guid>
 {

src/Core/Billing/Providers/Repositories/IProviderInvoiceItemRepository.cs

@@ -1,7 +1,7 @@
-using Bit.Core.Billing.Entities;
+using Bit.Core.Billing.Providers.Entities;
 using Bit.Core.Repositories;
 
-namespace Bit.Core.Billing.Repositories;
+namespace Bit.Core.Billing.Providers.Repositories;
 
 public interface IProviderInvoiceItemRepository : IRepository<ProviderInvoiceItem, Guid>
 {

src/Core/Billing/Providers/Repositories/IProviderPlanRepository.cs

@@ -1,7 +1,7 @@
-using Bit.Core.Billing.Entities;
+using Bit.Core.Billing.Providers.Entities;
 using Bit.Core.Repositories;
 
-namespace Bit.Core.Billing.Repositories;
+namespace Bit.Core.Billing.Providers.Repositories;
 
 public interface IProviderPlanRepository : IRepository<ProviderPlan, Guid>
 {

src/Core/Billing/Providers/Services/IBusinessUnitConverter.cs

@@ -3,7 +3,7 @@ using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Enums.Provider;
 using OneOf;
 
-namespace Bit.Core.Billing.Services;
+namespace Bit.Core.Billing.Providers.Services;
 
 public interface IBusinessUnitConverter
 {

src/Core/Billing/Providers/Services/IProviderBillingService.cs

@@ -1,14 +1,14 @@
 using Bit.Core.AdminConsole.Entities;
 using Bit.Core.AdminConsole.Entities.Provider;
-using Bit.Core.Billing.Entities;
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Models;
-using Bit.Core.Billing.Services.Contracts;
+using Bit.Core.Billing.Providers.Entities;
+using Bit.Core.Billing.Providers.Models;
 using Bit.Core.Billing.Tax.Models;
 using Bit.Core.Models.Business;
 using Stripe;
 
-namespace Bit.Core.Billing.Services;
+namespace Bit.Core.Billing.Providers.Services;
 
 public interface IProviderBillingService
 {

src/Core/Billing/Services/Implementations/OrganizationBillingService.cs

@@ -1,11 +1,11 @@
 using Bit.Core.AdminConsole.Entities;
 using Bit.Core.Billing.Caches;
 using Bit.Core.Billing.Constants;
+using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Extensions;
 using Bit.Core.Billing.Models;
 using Bit.Core.Billing.Models.Sales;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Services.Contracts;
 using Bit.Core.Billing.Tax.Models;
 using Bit.Core.Billing.Tax.Services;
 using Bit.Core.Enums;
@@ -35,16 +35,15 @@ public class OrganizationBillingService(
     ISetupIntentCache setupIntentCache,
     IStripeAdapter stripeAdapter,
     ISubscriberService subscriberService,
-    ITaxService taxService,
+    ITaxService taxService) : IOrganizationBillingService
-    IAutomaticTaxFactory automaticTaxFactory) : IOrganizationBillingService
 {
     public async Task Finalize(OrganizationSale sale)
     {
         var (organization, customerSetup, subscriptionSetup) = sale;
 
         var customer = string.IsNullOrEmpty(organization.GatewayCustomerId) && customerSetup != null
-            ? await CreateCustomerAsync(organization, customerSetup)
+            ? await CreateCustomerAsync(organization, customerSetup, subscriptionSetup.PlanType)
-            : await subscriberService.GetCustomerOrThrow(organization, new CustomerGetOptions { Expand = ["tax", "tax_ids"] });
+            : await GetCustomerWhileEnsuringCorrectTaxExemptionAsync(organization, subscriptionSetup);
 
         var subscription = await CreateSubscriptionAsync(organization.Id, customer, subscriptionSetup);
 
@@ -121,7 +120,8 @@ public class OrganizationBillingService(
             subscription.CurrentPeriodEnd);
     }
 
-    public async Task UpdatePaymentMethod(
+    public async Task
+        UpdatePaymentMethod(
         Organization organization,
         TokenizedPaymentSource tokenizedPaymentSource,
         TaxInformation taxInformation)
@@ -151,8 +151,11 @@ public class OrganizationBillingService(
 
     private async Task<Customer> CreateCustomerAsync(
         Organization organization,
-        CustomerSetup customerSetup)
+        CustomerSetup customerSetup,
+        PlanType? updatedPlanType = null)
     {
+        var planType = updatedPlanType ?? organization.PlanType;
+
         var displayName = organization.DisplayName();
 
         var customerCreateOptions = new CustomerCreateOptions
@@ -212,13 +215,24 @@ public class OrganizationBillingService(
                 City = customerSetup.TaxInformation.City,
                 PostalCode = customerSetup.TaxInformation.PostalCode,
                 State = customerSetup.TaxInformation.State,
-                Country = customerSetup.TaxInformation.Country,
+                Country = customerSetup.TaxInformation.Country
             };
+
             customerCreateOptions.Tax = new CustomerTaxOptions
             {
                 ValidateLocation = StripeConstants.ValidateTaxLocationTiming.Immediately
             };
 
+            var setNonUSBusinessUseToReverseCharge =
+                featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
+
+            if (setNonUSBusinessUseToReverseCharge &&
+                planType.GetProductTier() is not ProductTierType.Free and not ProductTierType.Families &&
+                customerSetup.TaxInformation.Country != "US")
+            {
+                customerCreateOptions.TaxExempt = StripeConstants.TaxExempt.Reverse;
+            }
+
             if (!string.IsNullOrEmpty(customerSetup.TaxInformation.TaxId))
             {
                 var taxIdType = taxService.GetStripeTaxCode(customerSetup.TaxInformation.Country,
@@ -399,21 +413,68 @@ public class OrganizationBillingService(
             TrialPeriodDays = subscriptionSetup.SkipTrial ? 0 : plan.TrialPeriodDays
         };
 
-        if (featureService.IsEnabled(FeatureFlagKeys.PM19147_AutomaticTaxImprovements))
+        var setNonUSBusinessUseToReverseCharge =
+            featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
+
+        if (setNonUSBusinessUseToReverseCharge)
         {
-            var automaticTaxParameters = new AutomaticTaxFactoryParameters(subscriptionSetup.PlanType);
+            subscriptionCreateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true };
-            var automaticTaxStrategy = await automaticTaxFactory.CreateAsync(automaticTaxParameters);
-            automaticTaxStrategy.SetCreateOptions(subscriptionCreateOptions, customer);
         }
-        else
+        else if (customer.HasRecognizedTaxLocation())
         {
-            subscriptionCreateOptions.AutomaticTax ??= new SubscriptionAutomaticTaxOptions();
+            subscriptionCreateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions
-            subscriptionCreateOptions.AutomaticTax.Enabled = customer.HasBillingLocation();
+            {
+                Enabled =
+                    subscriptionSetup.PlanType.GetProductTier() == ProductTierType.Families ||
+                    customer.Address.Country == "US" ||
+                    customer.TaxIds.Any()
+            };
         }
 
         return await stripeAdapter.SubscriptionCreateAsync(subscriptionCreateOptions);
     }
 
+    private async Task<Customer> GetCustomerWhileEnsuringCorrectTaxExemptionAsync(
+        Organization organization,
+        SubscriptionSetup subscriptionSetup)
+    {
+        var customer = await subscriberService.GetCustomerOrThrow(organization,
+            new CustomerGetOptions { Expand = ["tax", "tax_ids"] });
+
+        var setNonUSBusinessUseToReverseCharge = featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
+
+        if (!setNonUSBusinessUseToReverseCharge || subscriptionSetup.PlanType.GetProductTier() is
+                not (ProductTierType.Teams or
+                ProductTierType.TeamsStarter or
+                ProductTierType.Enterprise))
+        {
+            return customer;
+        }
+
+        List<string> expansions = ["tax", "tax_ids"];
+
+        customer = customer switch
+        {
+            { Address.Country: not "US", TaxExempt: not StripeConstants.TaxExempt.Reverse } => await
+                stripeAdapter.CustomerUpdateAsync(customer.Id,
+                    new CustomerUpdateOptions
+                    {
+                        Expand = expansions,
+                        TaxExempt = StripeConstants.TaxExempt.Reverse
+                    }),
+            { Address.Country: "US", TaxExempt: StripeConstants.TaxExempt.Reverse } => await
+                stripeAdapter.CustomerUpdateAsync(customer.Id,
+                    new CustomerUpdateOptions
+                    {
+                        Expand = expansions,
+                        TaxExempt = StripeConstants.TaxExempt.None
+                    }),
+            _ => customer
+        };
+
+        return customer;
+    }
+
     private async Task<bool> IsEligibleForSelfHostAsync(
         Organization organization)
     {

src/Core/Billing/Services/Implementations/PremiumUserBillingService.cs

@@ -3,8 +3,6 @@ using Bit.Core.Billing.Constants;
 using Bit.Core.Billing.Models;
 using Bit.Core.Billing.Models.Sales;
 using Bit.Core.Billing.Tax.Models;
-using Bit.Core.Billing.Tax.Services;
-using Bit.Core.Billing.Tax.Services.Implementations;
 using Bit.Core.Entities;
 using Bit.Core.Enums;
 using Bit.Core.Exceptions;
@@ -12,7 +10,6 @@ using Bit.Core.Repositories;
 using Bit.Core.Services;
 using Bit.Core.Settings;
 using Braintree;
-using Microsoft.Extensions.DependencyInjection;
 using Microsoft.Extensions.Logging;
 using Stripe;
 using Customer = Stripe.Customer;
@@ -24,20 +21,18 @@ using static Utilities;
 
 public class PremiumUserBillingService(
     IBraintreeGateway braintreeGateway,
-    IFeatureService featureService,
     IGlobalSettings globalSettings,
     ILogger<PremiumUserBillingService> logger,
     ISetupIntentCache setupIntentCache,
     IStripeAdapter stripeAdapter,
     ISubscriberService subscriberService,
-    IUserRepository userRepository,
+    IUserRepository userRepository) : IPremiumUserBillingService
-    [FromKeyedServices(AutomaticTaxFactory.PersonalUse)] IAutomaticTaxStrategy automaticTaxStrategy) : IPremiumUserBillingService
 {
     public async Task Credit(User user, decimal amount)
     {
         var customer = await subscriberService.GetCustomer(user);
 
-        // Negative credit represents a balance and all Stripe denomination is in cents.
+        // Negative credit represents a balance, and all Stripe denomination is in cents.
         var credit = (long)(amount * -100);
 
         if (customer == null)
@@ -184,7 +179,7 @@ public class PremiumUserBillingService(
                 City = customerSetup.TaxInformation.City,
                 PostalCode = customerSetup.TaxInformation.PostalCode,
                 State = customerSetup.TaxInformation.State,
-                Country = customerSetup.TaxInformation.Country,
+                Country = customerSetup.TaxInformation.Country
             },
             Description = user.Name,
             Email = user.Email,
@@ -324,6 +319,10 @@ public class PremiumUserBillingService(
 
         var subscriptionCreateOptions = new SubscriptionCreateOptions
         {
+            AutomaticTax = new SubscriptionAutomaticTaxOptions
+            {
+                Enabled = true
+            },
             CollectionMethod = StripeConstants.CollectionMethod.ChargeAutomatically,
             Customer = customer.Id,
             Items = subscriptionItemOptionsList,
@@ -337,18 +336,6 @@ public class PremiumUserBillingService(
             OffSession = true
         };
 
-        if (featureService.IsEnabled(FeatureFlagKeys.PM19147_AutomaticTaxImprovements))
-        {
-            automaticTaxStrategy.SetCreateOptions(subscriptionCreateOptions, customer);
-        }
-        else
-        {
-            subscriptionCreateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions
-            {
-                Enabled = customer.Tax?.AutomaticTax == StripeConstants.AutomaticTaxStatus.Supported,
-            };
-        }
-
         var subscription = await stripeAdapter.SubscriptionCreateAsync(subscriptionCreateOptions);
 
         if (usingPayPal)
@@ -380,7 +367,7 @@ public class PremiumUserBillingService(
                 City = taxInformation.City,
                 PostalCode = taxInformation.PostalCode,
                 State = taxInformation.State,
-                Country = taxInformation.Country,
+                Country = taxInformation.Country
             },
             Expand = ["tax"],
             Tax = new CustomerTaxOptions

src/Core/Billing/Services/Implementations/SubscriberService.cs

@@ -1,7 +1,10 @@
-using Bit.Core.Billing.Caches;
+using Bit.Core.AdminConsole.Entities;
+using Bit.Core.AdminConsole.Entities.Provider;
+using Bit.Core.Billing.Caches;
 using Bit.Core.Billing.Constants;
+using Bit.Core.Billing.Enums;
+using Bit.Core.Billing.Extensions;
 using Bit.Core.Billing.Models;
-using Bit.Core.Billing.Services.Contracts;
 using Bit.Core.Billing.Tax.Models;
 using Bit.Core.Billing.Tax.Services;
 using Bit.Core.Entities;
@@ -28,8 +31,7 @@ public class SubscriberService(
     ILogger<SubscriberService> logger,
     ISetupIntentCache setupIntentCache,
     IStripeAdapter stripeAdapter,
-    ITaxService taxService,
+    ITaxService taxService) : ISubscriberService
-    IAutomaticTaxFactory automaticTaxFactory) : ISubscriberService
 {
     public async Task CancelSubscription(
         ISubscriber subscriber,
@@ -128,7 +130,7 @@ public class SubscriberService(
                 [subscriber.BraintreeCloudRegionField()] = globalSettings.BaseServiceUri.CloudRegion
             },
             Email = subscriber.BillingEmailAddress(),
-            PaymentMethodNonce = paymentMethodNonce,
+            PaymentMethodNonce = paymentMethodNonce
         });
 
         if (customerResult.IsSuccess())
@@ -482,7 +484,7 @@ public class SubscriberService(
 
                     var matchingSetupIntent = setupIntentsForUpdatedPaymentMethod.First();
 
-                    // Find the customer's existing setup intents that should be cancelled.
+                    // Find the customer's existing setup intents that should be canceled.
                     var existingSetupIntentsForCustomer = (await getExistingSetupIntentsForCustomer)
                         .Where(si =>
                             si.Status is "requires_payment_method" or "requires_confirmation" or "requires_action");
@@ -519,7 +521,7 @@ public class SubscriberService(
                     await stripeAdapter.PaymentMethodAttachAsync(token,
                         new PaymentMethodAttachOptions { Customer = subscriber.GatewayCustomerId });
 
-                    // Find the customer's existing setup intents that should be cancelled.
+                    // Find the customer's existing setup intents that should be canceled.
                     var existingSetupIntentsForCustomer = (await getExistingSetupIntentsForCustomer)
                         .Where(si =>
                             si.Status is "requires_payment_method" or "requires_confirmation" or "requires_action");
@@ -637,7 +639,8 @@ public class SubscriberService(
                     logger.LogWarning("Could not infer tax ID type in country '{Country}' with tax ID '{TaxID}'.",
                         taxInformation.Country,
                         taxInformation.TaxId);
-                    throw new Exceptions.BadRequestException("billingTaxIdTypeInferenceError");
+
+                    throw new BadRequestException("billingTaxIdTypeInferenceError");
                 }
             }
 
@@ -654,53 +657,84 @@ public class SubscriberService(
                         logger.LogWarning("Invalid tax ID '{TaxID}' for country '{Country}'.",
                             taxInformation.TaxId,
                             taxInformation.Country);
-                        throw new Exceptions.BadRequestException("billingInvalidTaxIdError");
+
+                        throw new BadRequestException("billingInvalidTaxIdError");
+
                     default:
                         logger.LogError(e,
                             "Error creating tax ID '{TaxId}' in country '{Country}' for customer '{CustomerID}'.",
                             taxInformation.TaxId,
                             taxInformation.Country,
                             customer.Id);
-                        throw new Exceptions.BadRequestException("billingTaxIdCreationError");
+
+                        throw new BadRequestException("billingTaxIdCreationError");
                 }
             }
         }
 
-        if (featureService.IsEnabled(FeatureFlagKeys.PM19147_AutomaticTaxImprovements))
+        var subscription =
+            customer.Subscriptions.First(subscription => subscription.Id == subscriber.GatewaySubscriptionId);
+
+        var isBusinessUseSubscriber = subscriber switch
         {
-            if (!string.IsNullOrEmpty(subscriber.GatewaySubscriptionId))
+            Organization organization => organization.PlanType.GetProductTier() is not ProductTierType.Free and not ProductTierType.Families,
+            Provider => true,
+            _ => false
+        };
+
+        var setNonUSBusinessUseToReverseCharge =
+            featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
+
+        if (setNonUSBusinessUseToReverseCharge && isBusinessUseSubscriber)
+        {
+            switch (customer)
             {
-                var subscriptionGetOptions = new SubscriptionGetOptions
+                case
                 {
-                    Expand = ["customer.tax", "customer.tax_ids"]
+                    Address.Country: not "US",
-                };
+                    TaxExempt: not StripeConstants.TaxExempt.Reverse
-                var subscription = await stripeAdapter.SubscriptionGetAsync(subscriber.GatewaySubscriptionId, subscriptionGetOptions);
+                }:
-                var automaticTaxParameters = new AutomaticTaxFactoryParameters(subscriber, subscription.Items.Select(x => x.Price.Id));
+                    await stripeAdapter.CustomerUpdateAsync(customer.Id,
-                var automaticTaxStrategy = await automaticTaxFactory.CreateAsync(automaticTaxParameters);
+                        new CustomerUpdateOptions { TaxExempt = StripeConstants.TaxExempt.Reverse });
-                var automaticTaxOptions = automaticTaxStrategy.GetUpdateOptions(subscription);
+                    break;
-                if (automaticTaxOptions?.AutomaticTax?.Enabled != null)
+                case
                 {
-                    await stripeAdapter.SubscriptionUpdateAsync(subscriber.GatewaySubscriptionId, automaticTaxOptions);
+                    Address.Country: "US",
-                }
+                    TaxExempt: StripeConstants.TaxExempt.Reverse
+                }:
+                    await stripeAdapter.CustomerUpdateAsync(customer.Id,
+                        new CustomerUpdateOptions { TaxExempt = StripeConstants.TaxExempt.None });
+                    break;
             }
-        }
+
-        else
+            if (!subscription.AutomaticTax.Enabled)
-        {
-            if (SubscriberIsEligibleForAutomaticTax(subscriber, customer))
             {
-                await stripeAdapter.SubscriptionUpdateAsync(subscriber.GatewaySubscriptionId,
+                await stripeAdapter.SubscriptionUpdateAsync(subscription.Id,
                     new SubscriptionUpdateOptions
                     {
                         AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true }
                     });
             }
+        }
+        else
+        {
+            var automaticTaxShouldBeEnabled = subscriber switch
+            {
+                User => true,
+                Organization organization => organization.PlanType.GetProductTier() == ProductTierType.Families ||
+                                             customer.Address.Country == "US" || (customer.TaxIds?.Any() ?? false),
+                Provider => customer.Address.Country == "US" || (customer.TaxIds?.Any() ?? false),
+                _ => false
+            };
 
-            return;
+            if (automaticTaxShouldBeEnabled && !subscription.AutomaticTax.Enabled)
-
+            {
-            bool SubscriberIsEligibleForAutomaticTax(ISubscriber localSubscriber, Customer localCustomer)
+                await stripeAdapter.SubscriptionUpdateAsync(subscription.Id,
-                => !string.IsNullOrEmpty(localSubscriber.GatewaySubscriptionId) &&
+                    new SubscriptionUpdateOptions
-                   (localCustomer.Subscriptions?.Any(sub => sub.Id == localSubscriber.GatewaySubscriptionId && !sub.AutomaticTax.Enabled) ?? false) &&
+                    {
-                   localCustomer.Tax?.AutomaticTax == StripeConstants.AutomaticTaxStatus.Supported;
+                        AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true }
+                    });
+            }
         }
     }
 

src/Core/Billing/Tax/Models/AutomaticTaxFactoryParameters.cs

@@ -2,7 +2,7 @@
 using Bit.Core.Billing.Enums;
 using Bit.Core.Entities;
 
-namespace Bit.Core.Billing.Services.Contracts;
+namespace Bit.Core.Billing.Tax.Models;
 
 public class AutomaticTaxFactoryParameters
 {

src/Core/Billing/Tax/Services/IAutomaticTaxFactory.cs

@@ -1,4 +1,4 @@
-using Bit.Core.Billing.Services.Contracts;
+using Bit.Core.Billing.Tax.Models;
 
 namespace Bit.Core.Billing.Tax.Services;
 

src/Core/Billing/Tax/Services/Implementations/AutomaticTaxFactory.cs

@@ -1,7 +1,7 @@
 #nullable enable
 using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Services.Contracts;
+using Bit.Core.Billing.Tax.Models;
 using Bit.Core.Entities;
 using Bit.Core.Services;
 

src/Core/Billing/Tax/Services/Implementations/BusinessUseAutomaticTaxStrategy.cs

@@ -76,7 +76,7 @@ public class BusinessUseAutomaticTaxStrategy(IFeatureService featureService) : I
 
     private bool ShouldBeEnabled(Customer customer)
     {
-        if (!customer.HasTaxLocationVerified())
+        if (!customer.HasRecognizedTaxLocation())
         {
             return false;
         }

src/Core/Billing/Tax/Services/Implementations/PersonalUseAutomaticTaxStrategy.cs

@@ -59,6 +59,6 @@ public class PersonalUseAutomaticTaxStrategy(IFeatureService featureService) : I
 
     private static bool ShouldBeEnabled(Customer customer)
     {
-        return customer.HasTaxLocationVerified();
+        return customer.HasRecognizedTaxLocation();
     }
 }

src/Core/Constants.cs

@@ -143,13 +143,14 @@ public static class FeatureFlagKeys
     public const string UsePricingService = "use-pricing-service";
     public const string PM12276Breadcrumbing = "pm-12276-breadcrumbing-for-business-features";
     public const string PM18794_ProviderPaymentMethod = "pm-18794-provider-payment-method";
-    public const string PM19147_AutomaticTaxImprovements = "pm-19147-automatic-tax-improvements";
     public const string PM19422_AllowAutomaticTaxUpdates = "pm-19422-allow-automatic-tax-updates";
     public const string PM18770_EnableOrganizationBusinessUnitConversion = "pm-18770-enable-organization-business-unit-conversion";
     public const string PM199566_UpdateMSPToChargeAutomatically = "pm-199566-update-msp-to-charge-automatically";
     public const string PM19956_RequireProviderPaymentMethodDuringSetup = "pm-19956-require-provider-payment-method-during-setup";
     public const string UseOrganizationWarningsService = "use-organization-warnings-service";
     public const string PM20322_AllowTrialLength0 = "pm-20322-allow-trial-length-0";
+    public const string PM21092_SetNonUSBusinessUseToReverseCharge = "pm-21092-set-non-us-business-use-to-reverse-charge";
+    public const string PM21383_GetProviderPriceFromStripe = "pm-21383-get-provider-price-from-stripe";
 
     /* Data Insights and Reporting Team */
     public const string RiskInsightsCriticalApplication = "pm-14466-risk-insights-critical-application";

src/Core/OrganizationFeatures/OrganizationServiceCollectionExtensions.cs

@@ -69,8 +69,11 @@ public static class OrganizationServiceCollectionExtensions
         services.AddBaseOrganizationSubscriptionCommandsQueries();
     }
 
-    private static IServiceCollection AddOrganizationSignUpCommands(this IServiceCollection services) =>
+    private static void AddOrganizationSignUpCommands(this IServiceCollection services)
+    {
         services.AddScoped<ICloudOrganizationSignUpCommand, CloudOrganizationSignUpCommand>();
+        services.AddScoped<IProviderClientOrganizationSignUpCommand, ProviderClientOrganizationSignUpCommand>();
+    }
 
     private static void AddOrganizationDeleteCommands(this IServiceCollection services)
     {

src/Core/Services/IPaymentService.cs

@@ -4,7 +4,6 @@ using Bit.Core.Billing.Models;
 using Bit.Core.Billing.Tax.Requests;
 using Bit.Core.Billing.Tax.Responses;
 using Bit.Core.Entities;
-using Bit.Core.Enums;
 using Bit.Core.Models.Business;
 using Bit.Core.Models.StaticStore;
 
@@ -30,8 +29,6 @@ public interface IPaymentService
     Task<string> AdjustServiceAccountsAsync(Organization organization, Plan plan, int additionalServiceAccounts);
     Task CancelSubscriptionAsync(ISubscriber subscriber, bool endOfPeriod = false);
     Task ReinstateSubscriptionAsync(ISubscriber subscriber);
-    Task<bool> UpdatePaymentMethodAsync(ISubscriber subscriber, PaymentMethodType paymentMethodType,
-        string paymentToken, TaxInfo taxInfo = null);
     Task<bool> CreditAccountAsync(ISubscriber subscriber, decimal creditAmount);
     Task<BillingInfo> GetBillingAsync(ISubscriber subscriber);
     Task<BillingHistoryInfo> GetBillingHistoryAsync(ISubscriber subscriber);

src/Core/Services/IStripeAdapter.cs

@@ -57,4 +57,5 @@ public interface IStripeAdapter
     Task<SetupIntent> SetupIntentGet(string id, SetupIntentGetOptions options = null);
     Task SetupIntentVerifyMicroDeposit(string id, SetupIntentVerifyMicrodepositsOptions options);
     Task<List<Stripe.TestHelpers.TestClock>> TestClockListAsync();
+    Task<Price> PriceGetAsync(string id, PriceGetOptions options = null);
 }

src/Core/Services/Implementations/StripeAdapter.cs

@@ -283,4 +283,7 @@ public class StripeAdapter : IStripeAdapter
         }
         return items;
     }
+
+    public Task<Price> PriceGetAsync(string id, PriceGetOptions options = null)
+        => _priceService.GetAsync(id, options);
 }

src/Core/Services/Implementations/StripePaymentService.cs

@@ -1,12 +1,12 @@
 using Bit.Core.AdminConsole.Entities;
+using Bit.Core.AdminConsole.Entities.Provider;
 using Bit.Core.AdminConsole.Models.Business;
 using Bit.Core.Billing.Constants;
+using Bit.Core.Billing.Enums;
 using Bit.Core.Billing.Extensions;
 using Bit.Core.Billing.Models;
 using Bit.Core.Billing.Models.Business;
 using Bit.Core.Billing.Pricing;
-using Bit.Core.Billing.Services;
-using Bit.Core.Billing.Services.Contracts;
 using Bit.Core.Billing.Tax.Models;
 using Bit.Core.Billing.Tax.Requests;
 using Bit.Core.Billing.Tax.Responses;
@@ -38,7 +38,6 @@ public class StripePaymentService : IPaymentService
     private readonly IGlobalSettings _globalSettings;
     private readonly IFeatureService _featureService;
     private readonly ITaxService _taxService;
-    private readonly ISubscriberService _subscriberService;
     private readonly IPricingClient _pricingClient;
     private readonly IAutomaticTaxFactory _automaticTaxFactory;
     private readonly IAutomaticTaxStrategy _personalUseTaxStrategy;
@@ -51,7 +50,6 @@ public class StripePaymentService : IPaymentService
         IGlobalSettings globalSettings,
         IFeatureService featureService,
         ITaxService taxService,
-        ISubscriberService subscriberService,
         IPricingClient pricingClient,
         IAutomaticTaxFactory automaticTaxFactory,
         [FromKeyedServices(AutomaticTaxFactory.PersonalUse)] IAutomaticTaxStrategy personalUseTaxStrategy)
@@ -63,7 +61,6 @@ public class StripePaymentService : IPaymentService
         _globalSettings = globalSettings;
         _featureService = featureService;
         _taxService = taxService;
-        _subscriberService = subscriberService;
         _pricingClient = pricingClient;
         _automaticTaxFactory = automaticTaxFactory;
         _personalUseTaxStrategy = personalUseTaxStrategy;
@@ -136,15 +133,68 @@ public class StripePaymentService : IPaymentService
 
         if (subscriptionUpdate is CompleteSubscriptionUpdate)
         {
-            if (_featureService.IsEnabled(FeatureFlagKeys.PM19147_AutomaticTaxImprovements))
+            var setNonUSBusinessUseToReverseCharge =
+                _featureService.IsEnabled(FeatureFlagKeys.PM21092_SetNonUSBusinessUseToReverseCharge);
+
+            if (setNonUSBusinessUseToReverseCharge)
             {
-                var automaticTaxParameters = new AutomaticTaxFactoryParameters(subscriber, updatedItemOptions.Select(x => x.Plan ?? x.Price));
+                if (sub.Customer is
-                var automaticTaxStrategy = await _automaticTaxFactory.CreateAsync(automaticTaxParameters);
+                    {
-                automaticTaxStrategy.SetUpdateOptions(subUpdateOptions, sub);
+                        Address.Country: not "US",
+                        TaxExempt: not StripeConstants.TaxExempt.Reverse
+                    })
+                {
+                    await _stripeAdapter.CustomerUpdateAsync(sub.CustomerId,
+                        new CustomerUpdateOptions { TaxExempt = StripeConstants.TaxExempt.Reverse });
+                }
+
+                subUpdateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true };
             }
-            else
+            else if (sub.Customer.HasRecognizedTaxLocation())
             {
-                subUpdateOptions.EnableAutomaticTax(sub.Customer, sub);
+                switch (subscriber)
+                {
+                    case User:
+                        {
+                            subUpdateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true };
+                            break;
+                        }
+                    case Organization:
+                        {
+                            if (sub.Customer.Address.Country == "US")
+                            {
+                                subUpdateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true };
+                            }
+                            else
+                            {
+                                var familyPriceIds = (await Task.WhenAll(
+                                        _pricingClient.GetPlanOrThrow(PlanType.FamiliesAnnually2019),
+                                        _pricingClient.GetPlanOrThrow(PlanType.FamiliesAnnually)))
+                                    .Select(plan => plan.PasswordManager.StripePlanId);
+
+                                var updateIsForPersonalUse = updatedItemOptions
+                                    .Select(option => option.Price)
+                                    .Intersect(familyPriceIds)
+                                    .Any();
+
+                                subUpdateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions
+                                {
+                                    Enabled = updateIsForPersonalUse || sub.Customer.TaxIds.Any()
+                                };
+                            }
+
+                            break;
+                        }
+                    case Provider:
+                        {
+                            subUpdateOptions.AutomaticTax = new SubscriptionAutomaticTaxOptions
+                            {
+                                Enabled = sub.Customer.Address.Country == "US" ||
+                                          sub.Customer.TaxIds.Any()
+                            };
+                            break;
+                        }
+                }
             }
         }
 
@@ -202,7 +252,7 @@ public class StripePaymentService : IPaymentService
             }
             else if (!invoice.Paid)
             {
-                // Pay invoice with no charge to customer this completes the invoice immediately without waiting the scheduled 1h
+                // Pay invoice with no charge to the customer this completes the invoice immediately without waiting the scheduled 1h
                 invoice = await _stripeAdapter.InvoicePayAsync(subResponse.LatestInvoiceId);
                 paymentIntentClientSecret = null;
             }
@@ -585,309 +635,6 @@ public class StripePaymentService : IPaymentService
         }
     }
 
-    public async Task<bool> UpdatePaymentMethodAsync(ISubscriber subscriber, PaymentMethodType paymentMethodType,
-        string paymentToken, TaxInfo taxInfo = null)
-    {
-        if (subscriber == null)
-        {
-            throw new ArgumentNullException(nameof(subscriber));
-        }
-
-        if (subscriber.Gateway.HasValue && subscriber.Gateway.Value != GatewayType.Stripe)
-        {
-            throw new GatewayException("Switching from one payment type to another is not supported. " +
-                "Contact us for assistance.");
-        }
-
-        var createdCustomer = false;
-        Braintree.Customer braintreeCustomer = null;
-        string stipeCustomerSourceToken = null;
-        string stipeCustomerPaymentMethodId = null;
-        var stripeCustomerMetadata = new Dictionary<string, string>
-        {
-            { "region", _globalSettings.BaseServiceUri.CloudRegion }
-        };
-        var stripePaymentMethod = paymentMethodType is PaymentMethodType.Card or PaymentMethodType.BankAccount;
-
-        Customer customer = null;
-
-        if (!string.IsNullOrWhiteSpace(subscriber.GatewayCustomerId))
-        {
-            var options = new CustomerGetOptions { Expand = ["sources", "tax", "subscriptions"] };
-            customer = await _stripeAdapter.CustomerGetAsync(subscriber.GatewayCustomerId, options);
-            if (customer.Metadata?.Any() ?? false)
-            {
-                stripeCustomerMetadata = customer.Metadata;
-            }
-        }
-
-        var hadBtCustomer = stripeCustomerMetadata.ContainsKey("btCustomerId");
-        if (stripePaymentMethod)
-        {
-            if (paymentToken.StartsWith("pm_"))
-            {
-                stipeCustomerPaymentMethodId = paymentToken;
-            }
-            else
-            {
-                stipeCustomerSourceToken = paymentToken;
-            }
-        }
-        else if (paymentMethodType == PaymentMethodType.PayPal)
-        {
-            if (hadBtCustomer)
-            {
-                var pmResult = await _btGateway.PaymentMethod.CreateAsync(new Braintree.PaymentMethodRequest
-                {
-                    CustomerId = stripeCustomerMetadata["btCustomerId"],
-                    PaymentMethodNonce = paymentToken
-                });
-
-                if (pmResult.IsSuccess())
-                {
-                    var customerResult = await _btGateway.Customer.UpdateAsync(
-                        stripeCustomerMetadata["btCustomerId"], new Braintree.CustomerRequest
-                        {
-                            DefaultPaymentMethodToken = pmResult.Target.Token
-                        });
-
-                    if (customerResult.IsSuccess() && customerResult.Target.PaymentMethods.Length > 0)
-                    {
-                        braintreeCustomer = customerResult.Target;
-                    }
-                    else
-                    {
-                        await _btGateway.PaymentMethod.DeleteAsync(pmResult.Target.Token);
-                        hadBtCustomer = false;
-                    }
-                }
-                else
-                {
-                    hadBtCustomer = false;
-                }
-            }
-
-            if (!hadBtCustomer)
-            {
-                var customerResult = await _btGateway.Customer.CreateAsync(new Braintree.CustomerRequest
-                {
-                    PaymentMethodNonce = paymentToken,
-                    Email = subscriber.BillingEmailAddress(),
-                    Id = subscriber.BraintreeCustomerIdPrefix() + subscriber.Id.ToString("N").ToLower() +
-                        Utilities.CoreHelpers.RandomString(3, upper: false, numeric: false),
-                    CustomFields = new Dictionary<string, string>
-                    {
-                        [subscriber.BraintreeIdField()] = subscriber.Id.ToString(),
-                        [subscriber.BraintreeCloudRegionField()] = _globalSettings.BaseServiceUri.CloudRegion
-                    }
-                });
-
-                if (!customerResult.IsSuccess() || customerResult.Target.PaymentMethods.Length == 0)
-                {
-                    throw new GatewayException("Failed to create PayPal customer record.");
-                }
-
-                braintreeCustomer = customerResult.Target;
-            }
-        }
-        else
-        {
-            throw new GatewayException("Payment method is not supported at this time.");
-        }
-
-        if (stripeCustomerMetadata.ContainsKey("btCustomerId"))
-        {
-            if (braintreeCustomer?.Id != stripeCustomerMetadata["btCustomerId"])
-            {
-                stripeCustomerMetadata["btCustomerId_old"] = stripeCustomerMetadata["btCustomerId"];
-            }
-
-            stripeCustomerMetadata["btCustomerId"] = braintreeCustomer?.Id;
-        }
-        else if (!string.IsNullOrWhiteSpace(braintreeCustomer?.Id))
-        {
-            stripeCustomerMetadata.Add("btCustomerId", braintreeCustomer.Id);
-        }
-
-        try
-        {
-            if (!string.IsNullOrWhiteSpace(taxInfo.TaxIdNumber))
-            {
-                taxInfo.TaxIdType = taxInfo.TaxIdType ??
-                                    _taxService.GetStripeTaxCode(taxInfo.BillingAddressCountry, taxInfo.TaxIdNumber);
-            }
-
-            if (customer == null)
-            {
-                customer = await _stripeAdapter.CustomerCreateAsync(new CustomerCreateOptions
-                {
-                    Description = subscriber.BillingName(),
-                    Email = subscriber.BillingEmailAddress(),
-                    Metadata = stripeCustomerMetadata,
-                    Source = stipeCustomerSourceToken,
-                    PaymentMethod = stipeCustomerPaymentMethodId,
-                    InvoiceSettings = new CustomerInvoiceSettingsOptions
-                    {
-                        DefaultPaymentMethod = stipeCustomerPaymentMethodId,
-                        CustomFields =
-                        [
-                            new CustomerInvoiceSettingsCustomFieldOptions()
-                            {
-                                Name = subscriber.SubscriberType(),
-                                Value = subscriber.GetFormattedInvoiceName()
-                            }
-
-                        ]
-                    },
-                    Address = taxInfo == null ? null : new AddressOptions
-                    {
-                        Country = taxInfo.BillingAddressCountry,
-                        PostalCode = taxInfo.BillingAddressPostalCode,
-                        Line1 = taxInfo.BillingAddressLine1 ?? string.Empty,
-                        Line2 = taxInfo.BillingAddressLine2,
-                        City = taxInfo.BillingAddressCity,
-                        State = taxInfo.BillingAddressState
-                    },
-                    TaxIdData = string.IsNullOrWhiteSpace(taxInfo.TaxIdNumber)
-                    ? []
-                    : [
-                        new CustomerTaxIdDataOptions
-                        {
-                            Type = taxInfo.TaxIdType,
-                            Value = taxInfo.TaxIdNumber
-                        }
-                    ],
-                    Expand = ["sources", "tax", "subscriptions"],
-                });
-
-                subscriber.Gateway = GatewayType.Stripe;
-                subscriber.GatewayCustomerId = customer.Id;
-                createdCustomer = true;
-            }
-
-            if (!createdCustomer)
-            {
-                string defaultSourceId = null;
-                string defaultPaymentMethodId = null;
-                if (stripePaymentMethod)
-                {
-                    if (!string.IsNullOrWhiteSpace(stipeCustomerSourceToken) && paymentToken.StartsWith("btok_"))
-                    {
-                        var bankAccount = await _stripeAdapter.BankAccountCreateAsync(customer.Id, new BankAccountCreateOptions
-                        {
-                            Source = paymentToken
-                        });
-                        defaultSourceId = bankAccount.Id;
-                    }
-                    else if (!string.IsNullOrWhiteSpace(stipeCustomerPaymentMethodId))
-                    {
-                        await _stripeAdapter.PaymentMethodAttachAsync(stipeCustomerPaymentMethodId,
-                            new PaymentMethodAttachOptions { Customer = customer.Id });
-                        defaultPaymentMethodId = stipeCustomerPaymentMethodId;
-                    }
-                }
-
-                if (customer.Sources != null)
-                {
-                    foreach (var source in customer.Sources.Where(s => s.Id != defaultSourceId))
-                    {
-                        if (source is BankAccount)
-                        {
-                            await _stripeAdapter.BankAccountDeleteAsync(customer.Id, source.Id);
-                        }
-                        else if (source is Card)
-                        {
-                            await _stripeAdapter.CardDeleteAsync(customer.Id, source.Id);
-                        }
-                    }
-                }
-
-                var cardPaymentMethods = _stripeAdapter.PaymentMethodListAutoPaging(new PaymentMethodListOptions
-                {
-                    Customer = customer.Id,
-                    Type = "card"
-                });
-                foreach (var cardMethod in cardPaymentMethods.Where(m => m.Id != defaultPaymentMethodId))
-                {
-                    await _stripeAdapter.PaymentMethodDetachAsync(cardMethod.Id, new PaymentMethodDetachOptions());
-                }
-
-                await _subscriberService.UpdateTaxInformation(subscriber, TaxInformation.From(taxInfo));
-
-                customer = await _stripeAdapter.CustomerUpdateAsync(customer.Id, new CustomerUpdateOptions
-                {
-                    Metadata = stripeCustomerMetadata,
-                    DefaultSource = defaultSourceId,
-                    InvoiceSettings = new CustomerInvoiceSettingsOptions
-                    {
-                        DefaultPaymentMethod = defaultPaymentMethodId,
-                        CustomFields =
-                        [
-                            new CustomerInvoiceSettingsCustomFieldOptions()
-                            {
-                                Name = subscriber.SubscriberType(),
-                                Value = subscriber.GetFormattedInvoiceName()
-                            }
-                        ]
-                    },
-                    Expand = ["tax", "subscriptions"]
-                });
-            }
-
-            if (_featureService.IsEnabled(FeatureFlagKeys.PM19147_AutomaticTaxImprovements))
-            {
-                if (!string.IsNullOrEmpty(subscriber.GatewaySubscriptionId))
-                {
-                    var subscriptionGetOptions = new SubscriptionGetOptions
-                    {
-                        Expand = ["customer.tax", "customer.tax_ids"]
-                    };
-                    var subscription = await _stripeAdapter.SubscriptionGetAsync(subscriber.GatewaySubscriptionId, subscriptionGetOptions);
-
-                    var automaticTaxParameters = new AutomaticTaxFactoryParameters(subscriber, subscription.Items.Select(x => x.Price.Id));
-                    var automaticTaxStrategy = await _automaticTaxFactory.CreateAsync(automaticTaxParameters);
-                    var subscriptionUpdateOptions = automaticTaxStrategy.GetUpdateOptions(subscription);
-
-                    if (subscriptionUpdateOptions != null)
-                    {
-                        _ = await _stripeAdapter.SubscriptionUpdateAsync(
-                            subscriber.GatewaySubscriptionId,
-                            subscriptionUpdateOptions);
-                    }
-                }
-            }
-            else
-            {
-                if (!string.IsNullOrEmpty(subscriber.GatewaySubscriptionId) &&
-                    customer.Subscriptions.Any(sub =>
-                        sub.Id == subscriber.GatewaySubscriptionId &&
-                        !sub.AutomaticTax.Enabled) &&
-                    customer.HasTaxLocationVerified())
-                {
-                    var subscriptionUpdateOptions = new SubscriptionUpdateOptions
-                    {
-                        AutomaticTax = new SubscriptionAutomaticTaxOptions { Enabled = true },
-                        DefaultTaxRates = []
-                    };
-
-                    _ = await _stripeAdapter.SubscriptionUpdateAsync(
-                        subscriber.GatewaySubscriptionId,
-                        subscriptionUpdateOptions);
-                }
-            }
-        }
-        catch
-        {
-            if (braintreeCustomer != null && !hadBtCustomer)
-            {
-                await _btGateway.Customer.DeleteAsync(braintreeCustomer.Id);
-            }
-            throw;
-        }
-
-        return createdCustomer;
-    }
-
     public async Task<bool> CreditAccountAsync(ISubscriber subscriber, decimal creditAmount)
     {
         Customer customer = null;
@@ -1018,7 +765,7 @@ public class StripePaymentService : IPaymentService
         var address = customer.Address;
         var taxId = customer.TaxIds?.FirstOrDefault();
 
-        // Line1 is required, so if missing we're using the subscriber name
+        // Line1 is required, so if missing we're using the subscriber name,
         // see: https://stripe.com/docs/api/customers/create#create_customer-address-line1
         if (address != null && string.IsNullOrWhiteSpace(address.Line1))
         {

src/Core/Tools/Models/Data/SendAccessResult.cs

@@ -0,0 +1,19 @@
+using Bit.Core.Tools.Entities;
+
+namespace Bit.Core.Tools.Models.Data;
+
+/// <summary>
+/// This enum represents the possible results when attempting to access a <see cref="Send"/>.
+/// </summary>
+/// <member>name="Granted">Access is granted for the <see cref="Send"/>.</member>
+/// <member>name="PasswordRequired">Access is denied, but a password is required to access the <see cref="Send"/>.
+/// </member>
+/// <member>name="PasswordInvalid">Access is denied due to an invalid password.</member>
+/// <member>name="Denied">Access is denied for the <see cref="Send"/>.</member>
+public enum SendAccessResult
+{
+    Granted,
+    PasswordRequired,
+    PasswordInvalid,
+    Denied
+}

src/Core/Tools/SendFeatures/Commands/AnonymousSendCommand.cs

@@ -0,0 +1,52 @@
+using Bit.Core.Exceptions;
+using Bit.Core.Platform.Push;
+using Bit.Core.Tools.Entities;
+using Bit.Core.Tools.Enums;
+using Bit.Core.Tools.Models.Data;
+using Bit.Core.Tools.Repositories;
+using Bit.Core.Tools.SendFeatures.Commands.Interfaces;
+using Bit.Core.Tools.Services;
+
+namespace Bit.Core.Tools.SendFeatures.Commands;
+
+public class AnonymousSendCommand : IAnonymousSendCommand
+{
+    private readonly ISendRepository _sendRepository;
+    private readonly ISendFileStorageService _sendFileStorageService;
+    private readonly IPushNotificationService _pushNotificationService;
+    private readonly ISendAuthorizationService _sendAuthorizationService;
+
+    public AnonymousSendCommand(
+        ISendRepository sendRepository,
+        ISendFileStorageService sendFileStorageService,
+        IPushNotificationService pushNotificationService,
+        ISendAuthorizationService sendAuthorizationService
+        )
+    {
+        _sendRepository = sendRepository;
+        _sendFileStorageService = sendFileStorageService;
+        _pushNotificationService = pushNotificationService;
+        _sendAuthorizationService = sendAuthorizationService;
+    }
+
+    // Response: Send, password required, password invalid
+    public async Task<(string, SendAccessResult)> GetSendFileDownloadUrlAsync(Send send, string fileId, string password)
+    {
+        if (send.Type != SendType.File)
+        {
+            throw new BadRequestException("Can only get a download URL for a file type of Send");
+        }
+
+        var result = _sendAuthorizationService.SendCanBeAccessed(send, password);
+
+        if (!result.Equals(SendAccessResult.Granted))
+        {
+            return (null, result);
+        }
+
+        send.AccessCount++;
+        await _sendRepository.ReplaceAsync(send);
+        await _pushNotificationService.PushSyncSendUpdateAsync(send);
+        return (await _sendFileStorageService.GetSendFileDownloadUrlAsync(send, fileId), result);
+    }
+}

src/Core/Tools/SendFeatures/Commands/Interfaces/IAnonymousSendCommand.cs

@@ -0,0 +1,21 @@
+using Bit.Core.Tools.Entities;
+using Bit.Core.Tools.Models.Data;
+
+namespace Bit.Core.Tools.SendFeatures.Commands.Interfaces;
+
+/// <summary>
+/// AnonymousSendCommand interface provides methods for managing anonymous Sends.
+/// </summary>
+public interface IAnonymousSendCommand
+{
+    /// <summary>
+    /// Gets the Send file download URL for a Send object.
+    /// </summary>
+    /// <param name="send"><see cref="Send" /> used to help get file download url and validate file</param>
+    /// <param name="fileId">FileId get file download url</param>
+    /// <param name="password">A hashed and base64-encoded password. This is compared with the send's password to authorize access.</param>
+    /// <returns>Async Task object with Tuple containing the string of download url and <see cref="SendAccessResult" />
+    /// to determine if the user can access send.
+    /// </returns>
+    Task<(string, SendAccessResult)> GetSendFileDownloadUrlAsync(Send send, string fileId, string password);
+}

src/Core/Tools/SendFeatures/Commands/Interfaces/INonAnonymousSendCommand.cs

@@ -0,0 +1,53 @@
+using Bit.Core.Tools.Entities;
+using Bit.Core.Tools.Models.Data;
+
+namespace Bit.Core.Tools.SendFeatures.Commands.Interfaces;
+
+/// <summary>
+/// NonAnonymousSendCommand interface provides methods for managing non-anonymous Sends.
+/// </summary>
+public interface INonAnonymousSendCommand
+{
+    /// <summary>
+    /// Saves a <see cref="Send" /> to the database.
+    /// </summary>
+    /// <param name="send"><see cref="Send" /> that will save to database</param>
+    /// <returns>Task completes as <see cref="Send" /> saves to the database</returns>
+    Task SaveSendAsync(Send send);
+
+    /// <summary>
+    /// Saves the <see cref="Send" /> and <see cref="SendFileData" /> to the database.
+    /// </summary>
+    /// <param name="send"><see cref="Send" /> that will save to the database</param>
+    /// <param name="data"><see cref="SendFileData" /> that will save to file storage</param>
+    /// <param name="fileLength">Length of file help with saving to file storage</param>
+    /// <returns>Task object for async operations with file upload url</returns>
+    Task<string> SaveFileSendAsync(Send send, SendFileData data, long fileLength);
+
+    /// <summary>
+    /// Upload a file to an existing <see cref="Send" />.
+    /// </summary>
+    /// <param name="stream"><see cref="Stream" /> of file to be uploaded. The <see cref="Stream" /> position
+    /// will be set to 0 before uploading the file.</param>
+    /// <param name="send"><see cref="Send" /> used to help with uploading file</param>
+    /// <returns>Task completes after saving <see cref="Stream" /> and <see cref="Send" /> metadata to the file storage</returns>
+    Task UploadFileToExistingSendAsync(Stream stream, Send send);
+
+    /// <summary>
+    /// Deletes a <see cref="Send" /> from the database and file storage.
+    /// </summary>
+    /// <param name="send"><see cref="Send" /> is used to delete from database and file storage</param>
+    /// <returns>Task completes once <see cref="Send" /> has been deleted from database and file storage.</returns>
+    Task DeleteSendAsync(Send send);
+
+    /// <summary>
+    /// Stores the confirmed file size of a send; when the file size cannot be confirmed, the send is deleted.
+    /// </summary>
+    /// <param name="send">The <see cref="Send" /> this command acts upon</param>
+    /// <returns><see langword="true" /> when the file is confirmed, otherwise <see langword="false" /></returns>
+    /// <remarks>
+    /// When a file size cannot be confirmed, we assume we're working with a rogue client. The send is deleted out of
+    ///  an abundance of caution.
+    /// </remarks>
+    Task<bool> ConfirmFileSize(Send send);
+}

src/Core/Tools/SendFeatures/Commands/NonAnonymousSendCommand.cs

@@ -0,0 +1,180 @@
+using System.Text.Json;
+using Bit.Core.Context;
+using Bit.Core.Exceptions;
+using Bit.Core.Platform.Push;
+using Bit.Core.Tools.Entities;
+using Bit.Core.Tools.Enums;
+using Bit.Core.Tools.Models.Business;
+using Bit.Core.Tools.Models.Data;
+using Bit.Core.Tools.Repositories;
+using Bit.Core.Tools.SendFeatures.Commands.Interfaces;
+using Bit.Core.Tools.Services;
+using Bit.Core.Utilities;
+
+namespace Bit.Core.Tools.SendFeatures.Commands;
+
+public class NonAnonymousSendCommand : INonAnonymousSendCommand
+{
+    private readonly ISendRepository _sendRepository;
+    private readonly ISendFileStorageService _sendFileStorageService;
+    private readonly IPushNotificationService _pushNotificationService;
+    private readonly ISendValidationService _sendValidationService;
+    private readonly IReferenceEventService _referenceEventService;
+    private readonly ICurrentContext _currentContext;
+    private readonly ISendCoreHelperService _sendCoreHelperService;
+
+    public NonAnonymousSendCommand(ISendRepository sendRepository,
+        ISendFileStorageService sendFileStorageService,
+        IPushNotificationService pushNotificationService,
+        ISendAuthorizationService sendAuthorizationService,
+        ISendValidationService sendValidationService,
+        IReferenceEventService referenceEventService,
+        ICurrentContext currentContext,
+        ISendCoreHelperService sendCoreHelperService)
+    {
+        _sendRepository = sendRepository;
+        _sendFileStorageService = sendFileStorageService;
+        _pushNotificationService = pushNotificationService;
+        _sendValidationService = sendValidationService;
+        _referenceEventService = referenceEventService;
+        _currentContext = currentContext;
+        _sendCoreHelperService = sendCoreHelperService;
+    }
+
+    public async Task SaveSendAsync(Send send)
+    {
+        // Make sure user can save Sends
+        await _sendValidationService.ValidateUserCanSaveAsync(send.UserId, send);
+
+        if (send.Id == default(Guid))
+        {
+            await _sendRepository.CreateAsync(send);
+            await _pushNotificationService.PushSyncSendCreateAsync(send);
+            await _referenceEventService.RaiseEventAsync(new ReferenceEvent
+            {
+                Id = send.UserId ?? default,
+                Type = ReferenceEventType.SendCreated,
+                Source = ReferenceEventSource.User,
+                SendType = send.Type,
+                MaxAccessCount = send.MaxAccessCount,
+                HasPassword = !string.IsNullOrWhiteSpace(send.Password),
+                SendHasNotes = send.Data?.Contains("Notes"),
+                ClientId = _currentContext.ClientId,
+                ClientVersion = _currentContext.ClientVersion
+            });
+        }
+        else
+        {
+            send.RevisionDate = DateTime.UtcNow;
+            await _sendRepository.UpsertAsync(send);
+            await _pushNotificationService.PushSyncSendUpdateAsync(send);
+        }
+    }
+
+    public async Task<string> SaveFileSendAsync(Send send, SendFileData data, long fileLength)
+    {
+        if (send.Type != SendType.File)
+        {
+            throw new BadRequestException("Send is not of type \"file\".");
+        }
+
+        if (fileLength < 1)
+        {
+            throw new BadRequestException("No file data.");
+        }
+
+        var storageBytesRemaining = await _sendValidationService.StorageRemainingForSendAsync(send);
+
+        if (storageBytesRemaining < fileLength)
+        {
+            throw new BadRequestException("Not enough storage available.");
+        }
+
+        var fileId = _sendCoreHelperService.SecureRandomString(32, useUpperCase: false, useSpecial: false);
+
+        try
+        {
+            data.Id = fileId;
+            data.Size = fileLength;
+            data.Validated = false;
+            send.Data = JsonSerializer.Serialize(data,
+                JsonHelpers.IgnoreWritingNull);
+            await SaveSendAsync(send);
+            return await _sendFileStorageService.GetSendFileUploadUrlAsync(send, fileId);
+        }
+        catch
+        {
+            // Clean up since this is not transactional
+            await _sendFileStorageService.DeleteFileAsync(send, fileId);
+            throw;
+        }
+    }
+    public async Task UploadFileToExistingSendAsync(Stream stream, Send send)
+    {
+        if (stream.Position > 0)
+        {
+            stream.Position = 0;
+        }
+
+        if (send?.Data == null)
+        {
+            throw new BadRequestException("Send does not have file data");
+        }
+
+        if (send.Type != SendType.File)
+        {
+            throw new BadRequestException("Not a File Type Send.");
+        }
+
+        var data = JsonSerializer.Deserialize<SendFileData>(send.Data);
+
+        if (data.Validated)
+        {
+            throw new BadRequestException("File has already been uploaded.");
+        }
+
+        await _sendFileStorageService.UploadNewFileAsync(stream, send, data.Id);
+
+        if (!await ConfirmFileSize(send))
+        {
+            throw new BadRequestException("File received does not match expected file length.");
+        }
+    }
+    public async Task DeleteSendAsync(Send send)
+    {
+        await _sendRepository.DeleteAsync(send);
+        if (send.Type == Enums.SendType.File)
+        {
+            var data = JsonSerializer.Deserialize<SendFileData>(send.Data);
+            await _sendFileStorageService.DeleteFileAsync(send, data.Id);
+        }
+        await _pushNotificationService.PushSyncSendDeleteAsync(send);
+    }
+
+    public async Task<bool> ConfirmFileSize(Send send)
+    {
+        var fileData = JsonSerializer.Deserialize<SendFileData>(send.Data);
+
+        var (valid, realSize) = await _sendFileStorageService.ValidateFileAsync(send, fileData.Id, fileData.Size, SendFileSettingHelper.FILE_SIZE_LEEWAY);
+
+        if (!valid || realSize > SendFileSettingHelper.FILE_SIZE_LEEWAY)
+        {
+            // File reported differs in size from that promised. Must be a rogue client. Delete Send
+            await DeleteSendAsync(send);
+            return false;
+        }
+
+        // Update Send data if necessary
+        if (realSize != fileData.Size)
+        {
+            fileData.Size = realSize.Value;
+        }
+        fileData.Validated = true;
+        send.Data = JsonSerializer.Serialize(fileData,
+            JsonHelpers.IgnoreWritingNull);
+        await SaveSendAsync(send);
+
+        return valid;
+    }
+
+}

src/Core/Tools/SendFeatures/SendServiceCollectionExtension.cs

@@ -0,0 +1,18 @@
+using Bit.Core.Tools.SendFeatures.Commands;
+using Bit.Core.Tools.SendFeatures.Commands.Interfaces;
+using Bit.Core.Tools.Services;
+using Microsoft.Extensions.DependencyInjection;
+
+namespace Bit.Core.Tools.SendFeatures;
+
+public static class SendServiceCollectionExtension
+{
+    public static void AddSendServices(this IServiceCollection services)
+    {
+        services.AddScoped<INonAnonymousSendCommand, NonAnonymousSendCommand>();
+        services.AddScoped<IAnonymousSendCommand, AnonymousSendCommand>();
+        services.AddScoped<ISendAuthorizationService, SendAuthorizationService>();
+        services.AddScoped<ISendValidationService, SendValidationService>();
+        services.AddScoped<ISendCoreHelperService, SendCoreHelperService>();
+    }
+}

src/Core/Tools/SendFeatures/Services/Interfaces/ISendAuthorizationService.cs

@@ -0,0 +1,28 @@
+using Bit.Core.Tools.Entities;
+using Bit.Core.Tools.Models.Data;
+
+namespace Bit.Core.Tools.Services;
+
+/// <summary>
+/// Send Authorization service is responsible for checking if a Send can be accessed.
+/// </summary>
+public interface ISendAuthorizationService
+{
+    /// <summary>
+    /// Checks if a <see cref="Send" /> can be accessed while updating the <see cref="Send" />, pushing a notification, and sending a reference event.
+    /// </summary>
+    /// <param name="send"><see cref="Send" /> used to determine access</param>
+    /// <param name="password">A hashed and base64-encoded password. This is compared with the send's password to authorize access.</param>
+    /// <returns><see cref="SendAccessResult" /> will be returned to determine if the user can access send.
+    /// </returns>
+    Task<SendAccessResult> AccessAsync(Send send, string password);
+    SendAccessResult SendCanBeAccessed(Send send,
+        string password);
+
+    /// <summary>
+    /// Hashes the password using the password hasher.
+    /// </summary>
+    /// <param name="password">Password to be hashed</param>
+    /// <returns>Hashed password of the password given</returns>
+    string HashPassword(string password);
+}

src/Core/Tools/SendFeatures/Services/Interfaces/ISendCoreHelperService.cs

@@ -0,0 +1,17 @@
+namespace Bit.Core.Tools.Services;
+
+/// <summary>
+/// This interface provides helper methods for generating secure random strings. Making
+/// it easier to mock the service in unit tests.
+/// </summary>
+public interface ISendCoreHelperService
+{
+    /// <summary>
+    /// Securely generates a random string of the specified length.
+    /// </summary>
+    /// <param name="length">Desired string length to be returned</param>
+    /// <param name="useUpperCase">Desired casing for the string</param>
+    /// <param name="useSpecial">Determines if special characters will be used in string</param>
+    /// <returns>A secure random string with the desired parameters</returns>
+    string SecureRandomString(int length, bool useUpperCase, bool useSpecial);
+}

src/Core/Tools/SendFeatures/Services/Interfaces/ISendStorageService.cs

@@ -0,0 +1,71 @@
+using Bit.Core.Enums;
+using Bit.Core.Tools.Entities;
+
+namespace Bit.Core.Tools.Services;
+
+/// <summary>
+/// Send File Storage Service is responsible for uploading, deleting, and validating files
+/// whether they are in local storage or in cloud storage.
+/// </summary>
+public interface ISendFileStorageService
+{
+    FileUploadType FileUploadType { get; }
+    /// <summary>
+    ///  Uploads a new file to the storage.
+    /// </summary>
+    /// <param name="stream"><see cref="Stream" /> of the file</param>
+    /// <param name="send"><see cref="Send" /> for the file</param>
+    /// <param name="fileId">File id</param>
+    /// <returns>Task completes once <see cref="Stream" /> and <see cref="Send" /> have been saved to the database</returns>
+    Task UploadNewFileAsync(Stream stream, Send send, string fileId);
+    /// <summary>
+    /// Deletes a file from the storage.
+    /// </summary>
+    /// <param name="send"><see cref="Send" /> used to delete file</param>
+    /// <param name="fileId">File id of file to be deleted</param>
+    /// <returns>Task completes once <see cref="Send" /> has been deleted to the database</returns>
+    Task DeleteFileAsync(Send send, string fileId);
+    /// <summary>
+    /// Deletes all files for a specific organization.
+    /// </summary>
+    /// <param name="organizationId"><see cref="Guid" />  used to delete all files pertaining to organization</param>
+    /// <returns>Task completes after running code to delete files by organization id</returns>
+    Task DeleteFilesForOrganizationAsync(Guid organizationId);
+    /// <summary>
+    /// Deletes all files for a specific user.
+    /// </summary>
+    /// <param name="userId"><see cref="Guid" /> used to delete all files pertaining to user</param>
+    /// <returns>Task completes after running code to delete files by user id</returns>
+    Task DeleteFilesForUserAsync(Guid userId);
+    /// <summary>
+    /// Gets the download URL for a file.
+    /// </summary>
+    /// <param name="send"><see cref="Send" /> used to help get download url for file</param>
+    /// <param name="fileId">File id to help get download url for file</param>
+    /// <returns>Download url as a string</returns>
+    Task<string> GetSendFileDownloadUrlAsync(Send send, string fileId);
+    /// <summary>
+    /// Gets the upload URL for a file.
+    /// </summary>
+    /// <param name="send"><see cref="Send" /> used to help get upload url for file </param>
+    /// <param name="fileId">File id to help get upload url for file</param>
+    /// <returns>File upload url as string</returns>
+    Task<string> GetSendFileUploadUrlAsync(Send send, string fileId);
+    /// <summary>
+    /// Validates the file size of a file in the storage.
+    /// </summary>
+    /// <param name="send"><see cref="Send" /> used to help validate file</param>
+    /// <param name="fileId">File id to identify which file to validate</param>
+    /// <param name="expectedFileSize">Expected file size of the file</param>
+    /// <param name="leeway">
+    /// Send file size tolerance in bytes. When an uploaded file's `expectedFileSize`
+    /// is outside of the leeway, the storage operation fails.
+    /// </param>
+    /// <throws>
+    /// ❌ Fill this in with an explanation of the error thrown when `leeway` is incorrect
+    /// </throws>
+    /// <returns>Task object for async operations with Tuple of boolean that determines if file was valid and long that
+    /// the actual file size of the file.
+    /// </returns>
+    Task<(bool, long?)> ValidateFileAsync(Send send, string fileId, long expectedFileSize, long leeway);
+}

src/Core/Tools/SendFeatures/Services/Interfaces/ISendValidationService.cs

@@ -0,0 +1,35 @@
+using Bit.Core.Tools.Entities;
+
+namespace Bit.Core.Tools.Services;
+
+public interface ISendValidationService
+{
+    /// <summary>
+    /// Validates a file can be saved by specified user.
+    /// </summary>
+    /// <param name="userId"><see cref="Guid" /> needed to validate file for specific user</param>
+    /// <param name="send"><see cref="Send" /> needed to help validate file</param>
+    /// <returns>Task completes when a conditional statement has been met it will return out of the method or
+    /// throw a BadRequestException.
+    /// </returns>
+    Task ValidateUserCanSaveAsync(Guid? userId, Send send);
+
+    /// <summary>
+    /// Validates a file can be saved by specified user with different policy based on feature flag
+    /// </summary>
+    /// <param name="userId"><see cref="Guid" /> needed to validate file for specific user</param>
+    /// <param name="send"><see cref="Send" /> needed to help validate file</param>
+    /// <returns>Task completes when a conditional statement has been met it will return out of the method or
+    /// throw a BadRequestException.
+    /// </returns>
+    Task ValidateUserCanSaveAsync_vNext(Guid? userId, Send send);
+
+    /// <summary>
+    /// Calculates the remaining storage for a Send.
+    /// </summary>
+    /// <param name="send"><see cref="Send" /> needed to help calculate remaining storage</param>
+    /// <returns>Long with the remaining bytes for storage or will throw a BadRequestException if user cannot access
+    /// file or email is not verified.
+    /// </returns>
+    Task<long> StorageRemainingForSendAsync(Send send);
+}

src/Core/Tools/SendFeatures/Services/SendAuthorizationService.cs

@@ -0,0 +1,101 @@
+using Bit.Core.Context;
+using Bit.Core.Entities;
+using Bit.Core.Platform.Push;
+using Bit.Core.Tools.Entities;
+using Bit.Core.Tools.Enums;
+using Bit.Core.Tools.Models.Business;
+using Bit.Core.Tools.Models.Data;
+using Bit.Core.Tools.Repositories;
+using Microsoft.AspNetCore.Identity;
+
+namespace Bit.Core.Tools.Services;
+
+public class SendAuthorizationService : ISendAuthorizationService
+{
+    private readonly ISendRepository _sendRepository;
+    private readonly IPasswordHasher<User> _passwordHasher;
+    private readonly IPushNotificationService _pushNotificationService;
+    private readonly IReferenceEventService _referenceEventService;
+    private readonly ICurrentContext _currentContext;
+
+    public SendAuthorizationService(
+        ISendRepository sendRepository,
+        IPasswordHasher<User> passwordHasher,
+        IPushNotificationService pushNotificationService,
+        IReferenceEventService referenceEventService,
+        ICurrentContext currentContext)
+    {
+        _sendRepository = sendRepository;
+        _passwordHasher = passwordHasher;
+        _pushNotificationService = pushNotificationService;
+        _referenceEventService = referenceEventService;
+        _currentContext = currentContext;
+    }
+
+    public SendAccessResult SendCanBeAccessed(Send send,
+        string password)
+    {
+        var now = DateTime.UtcNow;
+        if (send == null || send.MaxAccessCount.GetValueOrDefault(int.MaxValue) <= send.AccessCount ||
+            send.ExpirationDate.GetValueOrDefault(DateTime.MaxValue) < now || send.Disabled ||
+            send.DeletionDate < now)
+        {
+            return SendAccessResult.Denied;
+        }
+        if (!string.IsNullOrWhiteSpace(send.Password))
+        {
+            if (string.IsNullOrWhiteSpace(password))
+            {
+                return SendAccessResult.PasswordRequired;
+            }
+            var passwordResult = _passwordHasher.VerifyHashedPassword(new User(), send.Password, password);
+            if (passwordResult == PasswordVerificationResult.SuccessRehashNeeded)
+            {
+                send.Password = HashPassword(password);
+            }
+            if (passwordResult == PasswordVerificationResult.Failed)
+            {
+                return SendAccessResult.PasswordInvalid;
+            }
+        }
+
+        return SendAccessResult.Granted;
+    }
+
+    public async Task<SendAccessResult> AccessAsync(Send sendToBeAccessed, string password)
+    {
+        var accessResult = SendCanBeAccessed(sendToBeAccessed, password);
+
+        if (!accessResult.Equals(SendAccessResult.Granted))
+        {
+            return accessResult;
+        }
+
+        if (sendToBeAccessed.Type != SendType.File)
+        {
+            // File sends are incremented during file download
+            sendToBeAccessed.AccessCount++;
+        }
+
+        await _sendRepository.ReplaceAsync(sendToBeAccessed);
+        await _pushNotificationService.PushSyncSendUpdateAsync(sendToBeAccessed);
+        await _referenceEventService.RaiseEventAsync(new ReferenceEvent
+        {
+            Id = sendToBeAccessed.UserId ?? default,
+            Type = ReferenceEventType.SendAccessed,
+            Source = ReferenceEventSource.User,
+            SendType = sendToBeAccessed.Type,
+            MaxAccessCount = sendToBeAccessed.MaxAccessCount,
+            HasPassword = !string.IsNullOrWhiteSpace(sendToBeAccessed.Password),
+            SendHasNotes = sendToBeAccessed.Data?.Contains("Notes"),
+            ClientId = _currentContext.ClientId,
+            ClientVersion = _currentContext.ClientVersion
+        });
+        return accessResult;
+    }
+
+    public string HashPassword(string password)
+    {
+        return _passwordHasher.HashPassword(new User(), password);
+    }
+}

src/Core/Tools/SendFeatures/Services/SendCoreHelperService.cs

@@ -0,0 +1,12 @@
+using Bit.Core.Utilities;
+
+namespace Bit.Core.Tools.Services;
+
+public class SendCoreHelperService : ISendCoreHelperService
+{
+    public string SecureRandomString(int length, bool useUpperCase, bool useSpecial)
+    {
+        return CoreHelpers.SecureRandomString(length, upper: useUpperCase, special: useSpecial);
+    }
+
+}