add another cte to cover payments that don't fall into the other ctes

models/intermediate/core/int_core__verification_payments_v3.sql

@@ -21,6 +21,46 @@ with
     int_core__payaway_per_month_user as (
         select * from {{ ref("int_core__payaway_per_month_user") }}
     ),
+    not_taxed_vat_details as (
+        -- This CTE contains the logic that applies to payments that are not
+        -- subject to VAT.
+        select
+            vtp.id_verification_to_payment,
+            0 as vat_rate,
+            false as is_service_subject_to_vat,
+            false as is_vat_taxed,
+            (gu.billing_country_iso_3 is null) as is_missing_user_country,
+            (
+                gu.billing_country_iso_3 is not null and vat.alpha_3 is null
+            ) as is_missing_vat_rate_for_country,
+            (gu.is_deleted = true) as are_user_details_deleted,
+            -- This final case isolates null VAT rates that are not caused 
+            -- by the previous columns. The idea is: if any of the previous
+            -- have happened, that's ok because there are known exceptions.
+            -- But if the VAT rate is missing and it's not for any of those 
+            -- reasons, we have some unhandled issue.
+            case
+                when gu.billing_country_iso_3 is null
+                then false
+                when gu.is_deleted = true
+                then false
+                when gu.billing_country_iso_3 is not null and vat.alpha_3 is null
+                then false
+                when vat.vat_rate is null
+                then true
+                else false
+            end as is_missing_vat_details_without_known_cause
+        from stg_core__verification_to_payment vtp
+        left join
+            stg_core__verification_payment_type vpt
+            on vtp.id_verification_payment_type = vpt.id_verification_payment_type
+        left join int_core__unified_user gu on vtp.id_guest_user = gu.id_user
+        left join
+            stg_seed__guest_services_vat_rates_by_country vat
+            on gu.billing_country_iso_3 = vat.alpha_3
+        where vpt.verification_payment_type not in ('Waiver', 'CheckInCover', 'Fee')
+    -- Current logic is anything that's not in the list above is not taxed.
+    ),
     guest_driven_vat_details as (
         -- This CTE contains the logic that applies to services where VAT rate
         -- is determined by the guest's country.
@@ -224,5 +264,8 @@ left join
         union all
         select *
         from host_waiver_vat_details
+        union all
+        select *
+        from not_taxed_vat_details
     ) as vat
     on vat.id_verification_to_payment = vtp.id_verification_to_payment