diff --git a/src/app/Console/Commands/Data/Import/VatRatesCommand.php b/src/app/Console/Commands/Data/Import/VatRatesCommand.php
new file mode 100644
--- /dev/null
+++ b/src/app/Console/Commands/Data/Import/VatRatesCommand.php
@@ -0,0 +1,85 @@
+<?php
+
+namespace App\Console\Commands\Data\Import;
+
+use App\VatRate;
+use App\Console\Command;
+
+class VatRatesCommand extends Command
+{
+    /**
+     * The name and signature of the console command.
+     *
+     * @var string
+     */
+    protected $signature = 'data:import:vat-rates {file} {date}';
+
+    /**
+     * The console command description.
+     *
+     * @var string
+     */
+    protected $description = 'Loads VAT rates from a file';
+
+    /**
+     * Execute the console command.
+     *
+     * @return mixed
+     */
+    public function handle()
+    {
+        $file = $this->argument('file');
+        $date = $this->argument('date');
+
+        if (!preg_match('/^[0-9]{4}-[0-9]{2}-[0-9]{2}$/', $date)) {
+            $this->error("Invalid start date");
+            return 1;
+        }
+
+        if (!file_exists($file)) {
+            $this->error("Invalid file location");
+            return 1;
+        }
+
+        $rates = json_decode(file_get_contents($file), true);
+
+        if (!is_array($rates) || empty($rates)) {
+            $this->error("Invalid or empty input data format");
+            return 1;
+        }
+
+        $date .= ' 00:00:00';
+
+        foreach ($rates as $country => $rate) {
+            if (is_string($country) && strlen($country)) {
+                if (strlen($country) != 2) {
+                    $this->info("Invalid country code: {$country}");
+                    continue;
+                }
+
+                if (!is_numeric($rate) || $rate < 0 || $rate > 100) {
+                    $this->info("Invalid VAT rate for {$country}: {$rate}");
+                    continue;
+                }
+
+                $existing = VatRate::where('country', $country)
+                    ->where('start', '<=', $date)
+                    ->limit(1)
+                    ->first();
+
+                if (!$existing || $existing->rate != $rate) {
+                    VatRate::create([
+                            'start' => $date,
+                            'rate' => $rate,
+                            'country' => strtoupper($country),
+                    ]);
+
+                    $this->info("Added {$country}:{$rate}");
+                    continue;
+                }
+            }
+
+            $this->info("Skipped {$country}:{$rate}");
+        }
+    }
+}
diff --git a/src/app/Console/Commands/Scalpel/VatRate/CreateCommand.php b/src/app/Console/Commands/Scalpel/VatRate/CreateCommand.php
new file mode 100644
--- /dev/null
+++ b/src/app/Console/Commands/Scalpel/VatRate/CreateCommand.php
@@ -0,0 +1,14 @@
+<?php
+
+namespace App\Console\Commands\Scalpel\VatRate;
+
+use App\Console\ObjectCreateCommand;
+
+class CreateCommand extends ObjectCreateCommand
+{
+    protected $hidden = true;
+
+    protected $commandPrefix = 'scalpel';
+    protected $objectClass = \App\VatRate::class;
+    protected $objectName = 'vat-rate';
+}
diff --git a/src/app/Console/Commands/Scalpel/VatRate/ReadCommand.php b/src/app/Console/Commands/Scalpel/VatRate/ReadCommand.php
new file mode 100644
--- /dev/null
+++ b/src/app/Console/Commands/Scalpel/VatRate/ReadCommand.php
@@ -0,0 +1,14 @@
+<?php
+
+namespace App\Console\Commands\Scalpel\VatRate;
+
+use App\Console\ObjectReadCommand;
+
+class ReadCommand extends ObjectReadCommand
+{
+    protected $hidden = true;
+
+    protected $commandPrefix = 'scalpel';
+    protected $objectClass = \App\VatRate::class;
+    protected $objectName = 'vat-rate';
+}
diff --git a/src/app/Console/Commands/Scalpel/VatRate/UpdateCommand.php b/src/app/Console/Commands/Scalpel/VatRate/UpdateCommand.php
new file mode 100644
--- /dev/null
+++ b/src/app/Console/Commands/Scalpel/VatRate/UpdateCommand.php
@@ -0,0 +1,14 @@
+<?php
+
+namespace App\Console\Commands\Scalpel\VatRate;
+
+use App\Console\ObjectUpdateCommand;
+
+class UpdateCommand extends ObjectUpdateCommand
+{
+    protected $hidden = true;
+
+    protected $commandPrefix = 'scalpel';
+    protected $objectClass = \App\VatRate::class;
+    protected $objectName = 'vat-rate';
+}
diff --git a/src/app/Console/Commands/VatRatesCommand.php b/src/app/Console/Commands/VatRatesCommand.php
new file mode 100644
--- /dev/null
+++ b/src/app/Console/Commands/VatRatesCommand.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Console\ObjectListCommand;
+
+class VatRatesCommand extends ObjectListCommand
+{
+    protected $objectClass = \App\VatRate::class;
+    protected $objectName = 'vat-rate';
+}
diff --git a/src/app/Documents/Receipt.php b/src/app/Documents/Receipt.php
--- a/src/app/Documents/Receipt.php
+++ b/src/app/Documents/Receipt.php
@@ -128,7 +128,6 @@
         $company = $this->companyData();
 
         if (self::$fakeMode) {
-            $country = 'CH';
             $customer = [
                 'id' => $this->wallet->owner->id,
                 'wallet_id' => $this->wallet->id,
@@ -153,10 +152,15 @@
                     'updated_at' => $start->copy()->next()->next()->next(),
                 ],
             ]);
+
+            $items = $items->map(function ($payment) {
+                $payment->vatRate = new \App\VatRate();
+                $payment->vatRate->rate = 7.7;
+                $payment->credit_amount = $payment->amount + round($payment->amount * $payment->vatRate->rate / 100);
+                return $payment;
+            });
         } else {
             $customer = $this->customerData();
-            $country = $this->wallet->owner->getSetting('country');
-
             $items = $this->wallet->payments()
                 ->where('status', PaymentProvider::STATUS_PAID)
                 ->where('updated_at', '>=', $start)
@@ -166,22 +170,18 @@
                 ->get();
         }
 
-        $vatRate = \config('app.vat.rate');
-        $vatCountries = explode(',', \config('app.vat.countries'));
-        $vatCountries = array_map('strtoupper', array_map('trim', $vatCountries));
-
-        if (!$country || !in_array(strtoupper($country), $vatCountries)) {
-            $vatRate = 0;
-        }
-
+        $vatRate = 0;
         $totalVat = 0;
-        $total = 0;
-        $items = $items->map(function ($item) use (&$total, &$totalVat, $appName, $vatRate) {
+        $total = 0; // excluding VAT
+
+        $items = $items->map(function ($item) use (&$total, &$totalVat, &$vatRate, $appName) {
             $amount = $item->amount;
 
-            if ($vatRate > 0) {
-                $amount = round($amount * ((100 - $vatRate) / 100));
-                $totalVat += $item->amount - $amount;
+            if ($item->vatRate && $item->vatRate->rate > 0) {
+                $vat = round($item->credit_amount * $item->vatRate->rate / 100);
+                $amount -= $vat;
+                $totalVat += $vat;
+                $vatRate = $item->vatRate->rate; // TODO: Multiple rates
             }
 
             $total += $amount;
diff --git a/src/app/Http/Controllers/API/V4/Admin/StatsController.php b/src/app/Http/Controllers/API/V4/Admin/StatsController.php
--- a/src/app/Http/Controllers/API/V4/Admin/StatsController.php
+++ b/src/app/Http/Controllers/API/V4/Admin/StatsController.php
@@ -111,7 +111,7 @@
         //       as I believe this way we have more precise amounts for this use-case (and default currency)
 
         $query = DB::table('payments')
-            ->selectRaw("date_format(updated_at, '%Y-%v') as period, sum(amount) as amount, wallets.currency")
+            ->selectRaw("date_format(updated_at, '%Y-%v') as period, sum(credit_amount) as amount, wallets.currency")
             ->join('wallets', 'wallets.id', '=', 'wallet_id')
             ->where('updated_at', '>=', $start->toDateString())
             ->where('status', PaymentProvider::STATUS_PAID)
diff --git a/src/app/Http/Controllers/API/V4/Admin/WalletsController.php b/src/app/Http/Controllers/API/V4/Admin/WalletsController.php
--- a/src/app/Http/Controllers/API/V4/Admin/WalletsController.php
+++ b/src/app/Http/Controllers/API/V4/Admin/WalletsController.php
@@ -80,29 +80,17 @@
         }
 
         $amount = (int) ($request->amount * 100);
-        $type = $amount > 0 ? Transaction::WALLET_AWARD : Transaction::WALLET_PENALTY;
+        $method = $amount > 0 ? 'award' : 'penalty';
 
         DB::beginTransaction();
 
-        $wallet->balance += $amount;
-        $wallet->save();
-
-        Transaction::create(
-            [
-                'user_email' => \App\Utils::userEmailOrNull(),
-                'object_id' => $wallet->id,
-                'object_type' => Wallet::class,
-                'type' => $type,
-                'amount' => $amount,
-                'description' => $request->description
-            ]
-        );
+        $wallet->{$method}(abs($amount), $request->description);
 
         if ($user->role == 'reseller') {
             if ($user->tenant && ($tenant_wallet = $user->tenant->wallet())) {
                 $desc = ($amount > 0 ? 'Awarded' : 'Penalized') . " user {$wallet->owner->email}";
-                $method = $amount > 0 ? 'debit' : 'credit';
-                $tenant_wallet->{$method}(abs($amount), $desc);
+                $tenant_method = $amount > 0 ? 'debit' : 'credit';
+                $tenant_wallet->{$tenant_method}(abs($amount), $desc);
             }
         }
 
@@ -110,7 +98,7 @@
 
         $response = [
             'status' => 'success',
-            'message' => \trans("app.wallet-{$type}-success"),
+            'message' => \trans("app.wallet-{$method}-success"),
             'balance' => $wallet->balance
         ];
 
diff --git a/src/app/Http/Controllers/API/V4/PaymentsController.php b/src/app/Http/Controllers/API/V4/PaymentsController.php
--- a/src/app/Http/Controllers/API/V4/PaymentsController.php
+++ b/src/app/Http/Controllers/API/V4/PaymentsController.php
@@ -63,6 +63,8 @@
         // we'll top-up the wallet with the configured auto-payment amount
         if ($wallet->balance < intval($request->balance * 100)) {
             $mandate['amount'] = intval($request->amount * 100);
+
+            self::addTax($wallet, $mandate);
         }
 
         $provider = PaymentProvider::factory($wallet);
@@ -227,6 +229,8 @@
             'description' => Tenant::getConfig($user->tenant_id, 'app.name') . ' Payment',
         ];
 
+        self::addTax($wallet, $request);
+
         $provider = PaymentProvider::factory($wallet, $currency);
 
         $result = $provider->payment($wallet, $request);
@@ -340,6 +344,8 @@
             'description' => Tenant::getConfig($wallet->owner->tenant_id, 'app.name') . ' Recurring Payment',
         ];
 
+        self::addTax($wallet, $request);
+
         $result = $provider->payment($wallet, $request);
 
         return !empty($result);
@@ -484,4 +490,30 @@
             'page' => $page,
         ]);
     }
+
+    /**
+     * Calculates tax for the payment, fills the request with additional properties
+     */
+    protected static function addTax(Wallet $wallet, array &$request): void
+    {
+        $request['vat_rate_id'] = null;
+        $request['credit_amount'] = $request['amount'];
+
+        if ($rate = $wallet->vatRate()) {
+            $request['vat_rate_id'] = $rate->id;
+
+            switch (\config('app.vat.mode')) {
+            case 1:
+                // In this mode tax is added on top of the payment. The amount
+                // to pay grows, but we keep wallet balance without tax.
+                $request['amount'] = $request['amount'] + round($request['amount'] * $rate->rate / 100);
+                break;
+
+            default:
+                // In this mode tax is "swallowed" by the vendor. The payment
+                // amount does not change
+                break;
+            }
+        }
+    }
 }
diff --git a/src/app/Observers/EntitlementObserver.php b/src/app/Observers/EntitlementObserver.php
--- a/src/app/Observers/EntitlementObserver.php
+++ b/src/app/Observers/EntitlementObserver.php
@@ -106,87 +106,6 @@
      */
     public function deleting(Entitlement $entitlement)
     {
-        if ($entitlement->trashed()) {
-            return;
-        }
-
-        // Start calculating the costs for the consumption of this entitlement if the
-        // existing consumption spans >= 14 days.
-        //
-        // Effect is that anything's free for the first 14 days
-        if ($entitlement->created_at >= Carbon::now()->subDays(14)) {
-            return;
-        }
-
-        $owner = $entitlement->wallet->owner;
-
-        if ($owner->isDegraded()) {
-            return;
-        }
-
-        $now = Carbon::now();
-
-        // Determine if we're still within the trial period
-        $trial = $entitlement->wallet->trialInfo();
-        if (
-            !empty($trial)
-            && $entitlement->updated_at < $trial['end']
-            && in_array($entitlement->sku_id, $trial['skus'])
-        ) {
-            if ($trial['end'] >= $now) {
-                return;
-            }
-
-            $entitlement->updated_at = $trial['end'];
-        }
-
-        // get the discount rate applied to the wallet.
-        $discount = $entitlement->wallet->getDiscountRate();
-
-        // just in case this had not been billed yet, ever
-        $diffInMonths = $entitlement->updated_at->diffInMonths($now);
-        $cost = (int) ($entitlement->cost * $discount * $diffInMonths);
-        $fee = (int) ($entitlement->fee * $diffInMonths);
-
-        // this moves the hypothetical updated at forward to however many months past the original
-        $updatedAt = $entitlement->updated_at->copy()->addMonthsWithoutOverflow($diffInMonths);
-
-        // now we have the diff in days since the last "billed" period end.
-        // This may be an entitlement paid up until February 28th, 2020, with today being March
-        // 12th 2020. Calculating the costs for the entitlement is based on the daily price
-
-        // the price per day is based on the number of days in the last month
-        // or the current month if the period does not overlap with the previous month
-        // FIXME: This really should be simplified to $daysInMonth=30
-
-        $diffInDays = $updatedAt->diffInDays($now);
-
-        if ($now->day >= $diffInDays) {
-            $daysInMonth = $now->daysInMonth;
-        } else {
-            $daysInMonth = \App\Utils::daysInLastMonth();
-        }
-
-        $pricePerDay = $entitlement->cost / $daysInMonth;
-        $feePerDay = $entitlement->fee / $daysInMonth;
-
-        $cost += (int) (round($pricePerDay * $discount * $diffInDays, 0));
-        $fee += (int) (round($feePerDay * $diffInDays, 0));
-
-        $profit = $cost - $fee;
-
-        if ($profit != 0 && $owner->tenant && ($wallet = $owner->tenant->wallet())) {
-            $desc = "Charged user {$owner->email}";
-            $method = $profit > 0 ? 'credit' : 'debit';
-            $wallet->{$method}(abs($profit), $desc);
-        }
-
-        if ($cost == 0) {
-            return;
-        }
-
-        // FIXME: Shouldn't we create per-entitlement transaction record?
-
-        $entitlement->wallet->debit($cost);
+        $entitlement->wallet->chargeEntitlement($entitlement);
     }
 }
diff --git a/src/app/Package.php b/src/app/Package.php
--- a/src/app/Package.php
+++ b/src/app/Package.php
@@ -37,6 +37,7 @@
     use HasTranslations;
     use UuidStrKeyTrait;
 
+    /** @var bool Indicates if the model should be timestamped. */
     public $timestamps = false;
 
     /** @var array<int, string> The attributes that are mass assignable */
diff --git a/src/app/Payment.php b/src/app/Payment.php
--- a/src/app/Payment.php
+++ b/src/app/Payment.php
@@ -2,27 +2,38 @@
 
 namespace App;
 
+use App\Providers\PaymentProvider;
+use Dyrynda\Database\Support\NullableFields;
 use Illuminate\Database\Eloquent\Model;
 
 /**
  * A payment operation on a wallet.
  *
- * @property int         $amount      Amount of money in cents of system currency
- * @property string      $description Payment description
- * @property string      $id          Mollie's Payment ID
- * @property \App\Wallet $wallet      The wallet
- * @property string      $wallet_id   The ID of the wallet
- * @property string      $currency    Currency of this payment
- * @property int         $currency_amount      Amount of money in cents of $currency
+ * @property int         $amount            Amount of money in cents of system currency (payment provider)
+ * @property int         $credit_amount     Amount of money in cents of system currency (wallet balance)
+ * @property string      $description       Payment description
+ * @property string      $id                Mollie's Payment ID
+ * @property ?string     $vat_rate_id       VAT rate identifier
+ * @property \App\Wallet $wallet            The wallet
+ * @property string      $wallet_id         The ID of the wallet
+ * @property string      $currency          Currency of this payment
+ * @property int         $currency_amount   Amount of money in cents of $currency
  */
 class Payment extends Model
 {
+    use NullableFields;
+
+    /** @var bool Indicates that the model should be timestamped or not */
     public $incrementing = false;
+
+    /** @var string The "type" of the auto-incrementing ID */
     protected $keyType = 'string';
 
     /** @var array<string, string> The attributes that should be cast */
     protected $casts = [
-        'amount' => 'integer'
+        'amount' => 'integer',
+        'credit_amount' => 'integer',
+        'currency_amount' => 'integer',
     ];
 
     /** @var array<int,string> The attributes that are mass assignable */
@@ -30,14 +41,90 @@
         'id',
         'wallet_id',
         'amount',
+        'credit_amount',
         'description',
         'provider',
         'status',
+        'vat_rate_id',
         'type',
         'currency',
         'currency_amount',
     ];
 
+    /** @var array<int, string> The attributes that can be not set */
+    protected $nullable = [
+        'vat_rate_id',
+    ];
+
+
+    /**
+     * Create a payment record in DB from array.
+     *
+     * @param array $payment Payment information (required: id, type, wallet_id, currency, amount, currency_amount)
+     *
+     * @return \App\Payment Payment object
+     */
+    public static function createFromArray(array $payment): Payment
+    {
+        $db_payment = new Payment();
+        $db_payment->id = $payment['id'];
+        $db_payment->description = $payment['description'] ?? '';
+        $db_payment->status = $payment['status'] ?? PaymentProvider::STATUS_OPEN;
+        $db_payment->amount = $payment['amount'] ?? 0;
+        $db_payment->credit_amount = $payment['credit_amount'] ?? ($payment['amount'] ?? 0);
+        $db_payment->vat_rate_id = $payment['vat_rate_id'] ?? null;
+        $db_payment->type = $payment['type'];
+        $db_payment->wallet_id = $payment['wallet_id'];
+        $db_payment->provider = $payment['provider'] ?? '';
+        $db_payment->currency = $payment['currency'];
+        $db_payment->currency_amount = $payment['currency_amount'];
+        $db_payment->save();
+
+        return $db_payment;
+    }
+
+    /**
+     * Creates a payment and transaction records for the refund/chargeback operation.
+     * Deducts an amount of pecunia from the wallet.
+     *
+     * @param array $refund A refund or chargeback data (id, type, amount, currency, description)
+     *
+     * @return ?\App\Payment A payment object for the refund
+     */
+    public function refund(array $refund): ?Payment
+    {
+        if (empty($refund) || empty($refund['amount'])) {
+            return null;
+        }
+
+        // Convert amount to wallet currency (use the same exchange rate as for the original payment)
+        // Note: We assume a refund is always using the same currency
+        $exchange_rate = $this->amount / $this->currency_amount;
+        $credit_amount = $amount = (int) round($refund['amount'] * $exchange_rate);
+
+        // Set appropriate credit_amount if original credit_amount != original amount
+        if ($this->amount != $this->credit_amount) {
+            $credit_amount = (int) round($amount * ($this->credit_amount / $this->amount));
+        }
+
+        // Apply the refund to the wallet balance
+        $method = $refund['type'] == PaymentProvider::TYPE_CHARGEBACK ? 'chargeback' : 'refund';
+
+        $this->wallet->{$method}($credit_amount, $refund['description'] ?? '');
+
+        $refund['amount'] = $amount * -1;
+        $refund['credit_amount'] = $credit_amount * -1;
+        $refund['currency_amount'] = round($amount * -1 / $exchange_rate);
+        $refund['currency'] = $this->currency;
+        $refund['wallet_id'] = $this->wallet_id;
+        $refund['provider'] = $this->provider;
+        $refund['vat_rate_id'] = $this->vat_rate_id;
+        $refund['status'] = PaymentProvider::STATUS_PAID;
+
+        // FIXME: Refunds/chargebacks are out of the reseller comissioning for now
+
+        return self::createFromArray($refund);
+    }
 
     /**
      * Ensure the currency is appropriately cased.
@@ -56,4 +143,14 @@
     {
         return $this->belongsTo(Wallet::class, 'wallet_id', 'id');
     }
+
+    /**
+     * The VAT rate assigned to this payment.
+     *
+     * @return \Illuminate\Database\Eloquent\Relations\BelongsTo
+     */
+    public function vatRate()
+    {
+        return $this->belongsTo(VatRate::class, 'vat_rate_id', 'id');
+    }
 }
diff --git a/src/app/Providers/Payment/Coinbase.php b/src/app/Providers/Payment/Coinbase.php
--- a/src/app/Providers/Payment/Coinbase.php
+++ b/src/app/Providers/Payment/Coinbase.php
@@ -352,7 +352,7 @@
         $description = 'Payment';
         $description .= " transaction {$payment->id} using Coinbase";
 
-        $payment->wallet->credit($payment->amount, $description);
+        $payment->wallet->credit($payment, $description);
     }
 
     /**
diff --git a/src/app/Providers/Payment/Mollie.php b/src/app/Providers/Payment/Mollie.php
--- a/src/app/Providers/Payment/Mollie.php
+++ b/src/app/Providers/Payment/Mollie.php
@@ -436,7 +436,7 @@
             }
 
             foreach ($refunds as $refund) {
-                $this->storeRefund($payment->wallet, $refund);
+                $payment->refund($refund);
             }
 
             DB::commit();
@@ -517,7 +517,7 @@
         $description = $payment->type == self::TYPE_RECURRING ? 'Auto-payment' : 'Payment';
         $description .= " transaction {$payment->id} using {$method}";
 
-        $payment->wallet->credit($payment->amount, $description);
+        $payment->wallet->credit($payment, $description);
 
         // Unlock the disabled auto-payment mandate
         if ($payment->wallet->balance >= 0) {
diff --git a/src/app/Providers/Payment/Stripe.php b/src/app/Providers/Payment/Stripe.php
--- a/src/app/Providers/Payment/Stripe.php
+++ b/src/app/Providers/Payment/Stripe.php
@@ -83,7 +83,9 @@
         $session = StripeAPI\Checkout\Session::create($request);
 
         $payment['amount'] = 0;
+        $payment['credit_amount'] = 0;
         $payment['currency_amount'] = 0;
+        $payment['vat_rate_id'] = null;
         $payment['id'] = $session->setup_intent;
         $payment['type'] = self::TYPE_MANDATE;
 
@@ -182,7 +184,6 @@
         // Register the user in Stripe, if not yet done
         $customer_id = self::stripeCustomerId($wallet, true);
 
-
         $amount = $this->exchange($payment['amount'], $wallet->currency, $payment['currency']);
         $payment['currency_amount'] = $amount;
 
@@ -454,7 +455,7 @@
         $description = $payment->type == self::TYPE_RECURRING ? 'Auto-payment' : 'Payment';
         $description .= " transaction {$payment->id} using {$method}";
 
-        $payment->wallet->credit($payment->amount, $description);
+        $payment->wallet->credit($payment, $description);
 
         // Unlock the disabled auto-payment mandate
         if ($payment->wallet->balance >= 0) {
diff --git a/src/app/Providers/PaymentProvider.php b/src/app/Providers/PaymentProvider.php
--- a/src/app/Providers/PaymentProvider.php
+++ b/src/app/Providers/PaymentProvider.php
@@ -100,7 +100,9 @@
      *
      * @param \App\Wallet $wallet  The wallet
      * @param array       $payment Payment data:
-     *                             - amount: Value in cents
+     *                             - amount: Value in cents (wallet currency)
+     *                             - credit_amount: Balance'able base amount in cents (wallet currency)
+     *                             - vat_rate_id: VAT rate id
      *                             - currency: The operation currency
      *                             - description: Operation desc.
      *                             - methodId: Payment method
@@ -155,7 +157,9 @@
      *
      * @param \App\Wallet $wallet  The wallet
      * @param array       $payment Payment data:
-     *                             - amount: Value in cents
+     *                             - amount: Value in cents (wallet currency)
+     *                             - credit_amount: Balance'able base amount in cents (wallet currency)
+     *                             - vat_rate_id: Vat rate id
      *                             - currency: The operation currency
      *                             - type: first/oneoff/recurring
      *                             - description: Operation description
@@ -184,19 +188,10 @@
      */
     protected function storePayment(array $payment, $wallet_id): Payment
     {
-        $db_payment = new Payment();
-        $db_payment->id = $payment['id'];
-        $db_payment->description = $payment['description'] ?? '';
-        $db_payment->status = $payment['status'] ?? self::STATUS_OPEN;
-        $db_payment->amount = $payment['amount'] ?? 0;
-        $db_payment->type = $payment['type'];
-        $db_payment->wallet_id = $wallet_id;
-        $db_payment->provider = $this->name();
-        $db_payment->currency = $payment['currency'];
-        $db_payment->currency_amount = $payment['currency_amount'];
-        $db_payment->save();
-
-        return $db_payment;
+        $payment['wallet_id'] = $wallet_id;
+        $payment['provider'] = $this->name();
+
+        return Payment::createFromArray($payment);
     }
 
     /**
@@ -214,53 +209,6 @@
     }
 
     /**
-     * Deduct an amount of pecunia from the wallet.
-     * Creates a payment and transaction records for the refund/chargeback operation.
-     *
-     * @param \App\Wallet $wallet A wallet object
-     * @param array       $refund A refund or chargeback data (id, type, amount, description)
-     *
-     * @return void
-     */
-    protected function storeRefund(Wallet $wallet, array $refund): void
-    {
-        if (empty($refund) || empty($refund['amount'])) {
-            return;
-        }
-
-        // Preserve originally refunded amount
-        $refund['currency_amount'] = $refund['amount'] * -1;
-
-        // Convert amount to wallet currency
-        // TODO We should possibly be using the same exchange rate as for the original payment?
-        $amount = $this->exchange($refund['amount'], $refund['currency'], $wallet->currency);
-
-        $wallet->balance -= $amount;
-        $wallet->save();
-
-        if ($refund['type'] == self::TYPE_CHARGEBACK) {
-            $transaction_type = Transaction::WALLET_CHARGEBACK;
-        } else {
-            $transaction_type = Transaction::WALLET_REFUND;
-        }
-
-        Transaction::create([
-                'object_id' => $wallet->id,
-                'object_type' => Wallet::class,
-                'type' => $transaction_type,
-                'amount' => $amount * -1,
-                'description' => $refund['description'] ?? '',
-        ]);
-
-        $refund['status'] = self::STATUS_PAID;
-        $refund['amount'] = -1 * $amount;
-
-        // FIXME: Refunds/chargebacks are out of the reseller comissioning for now
-
-        $this->storePayment($refund, $wallet->id);
-    }
-
-    /**
      * List supported payment methods from this provider
      *
      * @param string $type     The payment type for which we require a method (oneoff/recurring).
diff --git a/src/app/User.php b/src/app/User.php
--- a/src/app/User.php
+++ b/src/app/User.php
@@ -787,7 +787,7 @@
 
             // Check 2FA - Companion App
             if (!$error && $user->mfaEnabled()) {
-                $attempt = \App\AuthAttempt::recordAuthAttempt($user, $clientIP);
+                $attempt = AuthAttempt::recordAuthAttempt($user, $clientIP);
                 if (!$attempt->waitFor2FA()) {
                     $error = AuthAttempt::REASON_2FA;
                 }
@@ -796,7 +796,7 @@
 
         if ($error) {
             if ($user && empty($attempt)) {
-                $attempt = \App\AuthAttempt::recordAuthAttempt($user, $clientIP);
+                $attempt = AuthAttempt::recordAuthAttempt($user, $clientIP);
                 if (!$attempt->isAccepted()) {
                     $attempt->deny($error);
                     $attempt->save();
diff --git a/src/app/VatRate.php b/src/app/VatRate.php
new file mode 100644
--- /dev/null
+++ b/src/app/VatRate.php
@@ -0,0 +1,35 @@
+<?php
+
+namespace App;
+
+use App\Traits\UuidStrKeyTrait;
+use Illuminate\Database\Eloquent\Model;
+
+/**
+ * The eloquent definition of a Vat Rate.
+ *
+ * @property string  $id       Rate identifier (uuid)
+ * @property string  $country  Two-letter country code
+ * @property float   $rate     Tax rate
+ * @property string  $start    Start date of the rate
+ */
+class VatRate extends Model
+{
+    use UuidStrKeyTrait;
+
+    /** @var array<string, string> The attributes that should be cast */
+    protected $casts = [
+        'start' => 'datetime:Y-m-d H:i:s',
+        'rate' => 'float'
+    ];
+
+    /** @var array<int, string> The attributes that are mass assignable */
+    protected $fillable = [
+        'country',
+        'rate',
+        'start',
+    ];
+
+    /** @var bool Indicates if the model should be timestamped. */
+    public $timestamps = false;
+}
diff --git a/src/app/Wallet.php b/src/app/Wallet.php
--- a/src/app/Wallet.php
+++ b/src/app/Wallet.php
@@ -67,6 +67,109 @@
     }
 
     /**
+     * Add an award to this wallet's balance.
+     *
+     * @param int|\App\Payment $amount      The amount of award (in cents) or Payment object
+     * @param string           $description The transaction description
+     *
+     * @return Wallet Self
+     */
+    public function award(int|Payment $amount, string $description = ''): Wallet
+    {
+        return $this->balanceUpdate(Transaction::WALLET_AWARD, $amount, $description);
+    }
+
+    /**
+     * Charge a specific entitlement (for use on entitlement delete).
+     *
+     * @param \App\Entitlement $entitlement The entitlement.
+     */
+    public function chargeEntitlement(Entitlement $entitlement): void
+    {
+        // Sanity checks
+        if ($entitlement->trashed() || $entitlement->wallet->id != $this->id || !$this->owner) {
+            return;
+        }
+
+        // Start calculating the costs for the consumption of this entitlement if the
+        // existing consumption spans >= 14 days.
+        //
+        // Effect is that anything's free for the first 14 days
+        if ($entitlement->created_at >= Carbon::now()->subDays(14)) {
+            return;
+        }
+
+        if ($this->owner->isDegraded()) {
+            return;
+        }
+
+        $now = Carbon::now();
+
+        // Determine if we're still within the trial period
+        $trial = $this->trialInfo();
+        if (
+            !empty($trial)
+            && $entitlement->updated_at < $trial['end']
+            && in_array($entitlement->sku_id, $trial['skus'])
+        ) {
+            if ($trial['end'] >= $now) {
+                return;
+            }
+
+            $entitlement->updated_at = $trial['end'];
+        }
+
+        // get the discount rate applied to the wallet.
+        $discount = $this->getDiscountRate();
+
+        // just in case this had not been billed yet, ever
+        $diffInMonths = $entitlement->updated_at->diffInMonths($now);
+        $cost = (int) ($entitlement->cost * $discount * $diffInMonths);
+        $fee = (int) ($entitlement->fee * $diffInMonths);
+
+        // this moves the hypothetical updated at forward to however many months past the original
+        $updatedAt = $entitlement->updated_at->copy()->addMonthsWithoutOverflow($diffInMonths);
+
+        // now we have the diff in days since the last "billed" period end.
+        // This may be an entitlement paid up until February 28th, 2020, with today being March
+        // 12th 2020. Calculating the costs for the entitlement is based on the daily price
+
+        // the price per day is based on the number of days in the last month
+        // or the current month if the period does not overlap with the previous month
+        // FIXME: This really should be simplified to $daysInMonth=30
+
+        $diffInDays = $updatedAt->diffInDays($now);
+
+        if ($now->day >= $diffInDays) {
+            $daysInMonth = $now->daysInMonth;
+        } else {
+            $daysInMonth = \App\Utils::daysInLastMonth();
+        }
+
+        $pricePerDay = $entitlement->cost / $daysInMonth;
+        $feePerDay = $entitlement->fee / $daysInMonth;
+
+        $cost += (int) (round($pricePerDay * $discount * $diffInDays, 0));
+        $fee += (int) (round($feePerDay * $diffInDays, 0));
+
+        $profit = $cost - $fee;
+
+        if ($profit != 0 && $this->owner->tenant && ($wallet = $this->owner->tenant->wallet())) {
+            $desc = "Charged user {$this->owner->email}";
+            $method = $profit > 0 ? 'credit' : 'debit';
+            $wallet->{$method}(abs($profit), $desc);
+        }
+
+        if ($cost == 0) {
+            return;
+        }
+
+        // TODO: Create per-entitlement transaction record?
+
+        $this->debit($cost);
+    }
+
+    /**
      * Charge entitlements in the wallet
      *
      * @param bool $apply Set to false for a dry-run mode
@@ -230,6 +333,19 @@
     }
 
     /**
+     * Chargeback an amount of pecunia from this wallet's balance.
+     *
+     * @param int|\App\Payment $amount      The amount of pecunia to charge back (in cents) or Payment object
+     * @param string           $description The transaction description
+     *
+     * @return Wallet Self
+     */
+    public function chargeback(int|Payment $amount, string $description = ''): Wallet
+    {
+        return $this->balanceUpdate(Transaction::WALLET_CHARGEBACK, $amount, $description);
+    }
+
+    /**
      * Controllers of this wallet.
      *
      * @return \Illuminate\Database\Eloquent\Relations\BelongsToMany
@@ -247,64 +363,28 @@
     /**
      * Add an amount of pecunia to this wallet's balance.
      *
-     * @param int    $amount      The amount of pecunia to add (in cents).
-     * @param string $description The transaction description
+     * @param int|\App\Payment $amount      The amount of pecunia to add (in cents) or Payment object
+     * @param string           $description The transaction description
      *
      * @return Wallet Self
      */
-    public function credit(int $amount, string $description = ''): Wallet
+    public function credit(int|Payment $amount, string $description = ''): Wallet
     {
-        $this->balance += $amount;
-
-        $this->save();
-
-        Transaction::create(
-            [
-                'object_id' => $this->id,
-                'object_type' => Wallet::class,
-                'type' => Transaction::WALLET_CREDIT,
-                'amount' => $amount,
-                'description' => $description
-            ]
-        );
-
-        return $this;
+        return $this->balanceUpdate(Transaction::WALLET_CREDIT, $amount, $description);
     }
 
     /**
      * Deduct an amount of pecunia from this wallet's balance.
      *
-     * @param int    $amount      The amount of pecunia to deduct (in cents).
-     * @param string $description The transaction description
-     * @param array  $eTIDs       List of transaction IDs for the individual entitlements
-     *                            that make up this debit record, if any.
+     * @param int|\App\Payment $amount      The amount of pecunia to deduct (in cents) or Payment object
+     * @param string           $description The transaction description
+     * @param array            $eTIDs       List of transaction IDs for the individual entitlements
+     *                                      that make up this debit record, if any.
      * @return Wallet Self
      */
-    public function debit(int $amount, string $description = '', array $eTIDs = []): Wallet
+    public function debit(int|Payment $amount, string $description = '', array $eTIDs = []): Wallet
     {
-        if ($amount == 0) {
-            return $this;
-        }
-
-        $this->balance -= $amount;
-
-        $this->save();
-
-        $transaction = Transaction::create(
-            [
-                'object_id' => $this->id,
-                'object_type' => Wallet::class,
-                'type' => Transaction::WALLET_DEBIT,
-                'amount' => $amount * -1,
-                'description' => $description
-            ]
-        );
-
-        if (!empty($eTIDs)) {
-            Transaction::whereIn('id', $eTIDs)->update(['transaction_id' => $transaction->id]);
-        }
-
-        return $this;
+        return $this->balanceUpdate(Transaction::WALLET_DEBIT, $amount, $description, $eTIDs);
     }
 
     /**
@@ -411,6 +491,19 @@
     }
 
     /**
+     * Add a penalty to this wallet's balance.
+     *
+     * @param int|\App\Payment $amount      The amount of penalty (in cents) or Payment object
+     * @param string           $description The transaction description
+     *
+     * @return Wallet Self
+     */
+    public function penalty(int|Payment $amount, string $description = ''): Wallet
+    {
+        return $this->balanceUpdate(Transaction::WALLET_PENALTY, $amount, $description);
+    }
+
+    /**
      * Plan of the wallet.
      *
      * @return ?\App\Plan
@@ -437,6 +530,49 @@
     }
 
     /**
+     * Refund an amount of pecunia from this wallet's balance.
+     *
+     * @param int|\App\Payment $amount      The amount of pecunia to refund (in cents) or Payment object
+     * @param string           $description The transaction description
+     *
+     * @return Wallet Self
+     */
+    public function refund($amount, string $description = ''): Wallet
+    {
+        return $this->balanceUpdate(Transaction::WALLET_REFUND, $amount, $description);
+    }
+
+    /**
+     * Get the VAT rate for the wallet owner country.
+     *
+     * @param ?\DateTime $start Get the rate valid for the specified date-time,
+     *                          without it the current rate will be returned (if exists).
+     *
+     * @return ?\App\VatRate VAT rate
+     */
+    public function vatRate(\DateTime $start = null): ?VatRate
+    {
+        $owner = $this->owner;
+
+        // Make it working with deleted accounts too
+        if (!$owner) {
+            $owner = $this->owner()->withTrashed()->first();
+        }
+
+        $country = $owner->getSetting('country');
+
+        if (!$country) {
+            return null;
+        }
+
+        return VatRate::where('country', $country)
+            ->where('start', '<=', ($start ?: now())->format('Y-m-d h:i:s'))
+            ->orderByDesc('start')
+            ->limit(1)
+            ->first();
+    }
+
+    /**
      * Retrieve the transactions against this wallet.
      *
      * @return \Illuminate\Database\Eloquent\Builder Query builder
@@ -556,4 +692,42 @@
 
         return $charges;
     }
+
+    /**
+     * Update the wallet balance, and create a transaction record
+     */
+    protected function balanceUpdate(string $type, int|Payment $amount, $description = null, array $eTIDs = [])
+    {
+        if ($amount instanceof Payment) {
+            $amount = $amount->credit_amount;
+        }
+
+        if ($amount === 0) {
+            return $this;
+        }
+
+        if (in_array($type, [Transaction::WALLET_CREDIT, Transaction::WALLET_AWARD])) {
+            $amount = abs($amount);
+        } else {
+            $amount = abs($amount) * -1;
+        }
+
+        $this->balance += $amount;
+        $this->save();
+
+        $transaction = Transaction::create([
+                'user_email' => \App\Utils::userEmailOrNull(),
+                'object_id' => $this->id,
+                'object_type' => Wallet::class,
+                'type' => $type,
+                'amount' => $amount,
+                'description' => $description,
+        ]);
+
+        if (!empty($eTIDs)) {
+            Transaction::whereIn('id', $eTIDs)->update(['transaction_id' => $transaction->id]);
+        }
+
+        return $this;
+    }
 }
diff --git a/src/config/app.php b/src/config/app.php
--- a/src/config/app.php
+++ b/src/config/app.php
@@ -247,8 +247,7 @@
     ],
 
     'vat' => [
-        'countries' => env('VAT_COUNTRIES'),
-        'rate' => (float) env('VAT_RATE'),
+        'mode' => (int) env('VAT_MODE', 0),
     ],
 
     'password_policy' => env('PASSWORD_POLICY') ?: 'min:6,max:255',
diff --git a/src/database/migrations/2023_02_17_100000_vat_rates_table.php b/src/database/migrations/2023_02_17_100000_vat_rates_table.php
new file mode 100644
--- /dev/null
+++ b/src/database/migrations/2023_02_17_100000_vat_rates_table.php
@@ -0,0 +1,88 @@
+<?php
+
+use Illuminate\Support\Facades\Schema;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('vat_rates', function (Blueprint $table) {
+            $table->string('id', 36)->primary();
+            $table->string('country', 2);
+            $table->timestamp('start')->useCurrent();
+            $table->double('rate', 5, 2);
+
+            $table->unique(['country', 'start']);
+        });
+
+        Schema::table(
+            'payments',
+            function (Blueprint $table) {
+                $table->string('vat_rate_id', 36)->nullable();
+                $table->integer('credit_amount')->nullable(); // temporarily allow null
+
+                $table->foreign('vat_rate_id')->references('id')->on('vat_rates')->onUpdate('cascade');
+            }
+        );
+
+        DB::table('payments')->update(['credit_amount' => DB::raw("`amount`")]);
+
+        Schema::table(
+            'payments',
+            function (Blueprint $table) {
+                $table->integer('credit_amount')->nullable(false)->change(); // remove nullable
+            }
+        );
+
+        // Migrate old tax rates (and existing payments)
+        if (($countries = \env('VAT_COUNTRIES')) && ($rate = \env('VAT_RATE'))) {
+            $countries = explode(',', strtoupper(trim($countries)));
+
+            foreach ($countries as $country) {
+                $vatRate = \App\VatRate::create([
+                        'start' => new DateTime('2010-01-01 00:00:00'),
+                        'rate' => $rate,
+                        'country' => $country,
+                ]);
+
+                DB::table('payments')->whereIn('wallet_id', function ($query) use ($country) {
+                    $query->select('id')
+                        ->from('wallets')
+                        ->whereIn('user_id', function ($query) use ($country) {
+                            $query->select('user_id')
+                                ->from('user_settings')
+                                ->where('key', 'country')
+                                ->where('value', $country);
+                    });
+                })
+                ->update(['vat_rate_id' => $vatRate->id]);
+            }
+        }
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::table(
+            'payments',
+            function (Blueprint $table) {
+                $table->dropColumn('vat_rate_id');
+                $table->dropColumn('credit_amount');
+            }
+        );
+
+        Schema::dropIfExists('vat_rates');
+    }
+};
diff --git a/src/tests/Browser/Reseller/WalletTest.php b/src/tests/Browser/Reseller/WalletTest.php
--- a/src/tests/Browser/Reseller/WalletTest.php
+++ b/src/tests/Browser/Reseller/WalletTest.php
@@ -138,6 +138,7 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => 1111,
+                'credit_amount' => 1111,
                 'currency_amount' => 1111,
                 'currency' => 'CHF',
         ]);
@@ -154,6 +155,7 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => 1111,
+                'credit_amount' => 1111,
                 'currency_amount' => 1111,
                 'currency' => 'CHF',
         ]);
diff --git a/src/tests/Browser/WalletTest.php b/src/tests/Browser/WalletTest.php
--- a/src/tests/Browser/WalletTest.php
+++ b/src/tests/Browser/WalletTest.php
@@ -131,6 +131,7 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => 1111,
+                'credit_amount' => 1111,
                 'currency_amount' => 1111,
                 'currency' => 'CHF',
         ]);
@@ -147,6 +148,7 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => 1111,
+                'credit_amount' => 1111,
                 'currency_amount' => 1111,
                 'currency' => 'CHF',
         ]);
diff --git a/src/tests/Feature/Console/Data/Stats/CollectorTest.php b/src/tests/Feature/Console/Data/Stats/CollectorTest.php
--- a/src/tests/Feature/Console/Data/Stats/CollectorTest.php
+++ b/src/tests/Feature/Console/Data/Stats/CollectorTest.php
@@ -53,6 +53,7 @@
                 'description' => '',
                 'status' => PaymentProvider::STATUS_PAID,
                 'amount' => 1000,
+                'credit_amount' => 1000,
                 'type' => PaymentProvider::TYPE_ONEOFF,
                 'wallet_id' => $wallet->id,
                 'provider' => 'mollie',
diff --git a/src/tests/Feature/Controller/Admin/StatsTest.php b/src/tests/Feature/Controller/Admin/StatsTest.php
--- a/src/tests/Feature/Controller/Admin/StatsTest.php
+++ b/src/tests/Feature/Controller/Admin/StatsTest.php
@@ -18,7 +18,7 @@
         parent::setUp();
         self::useAdminUrl();
 
-        Payment::truncate();
+        Payment::query()->delete();
         DB::table('wallets')->update(['discount_id' => null]);
 
         $this->deleteTestUser('test-stats@' . \config('app.domain'));
@@ -29,7 +29,7 @@
      */
     public function tearDown(): void
     {
-        Payment::truncate();
+        Payment::query()->delete();
         DB::table('wallets')->update(['discount_id' => null]);
 
         $this->deleteTestUser('test-stats@' . \config('app.domain'));
@@ -133,7 +133,8 @@
                 'id' => 'test1',
                 'description' => '',
                 'status' => PaymentProvider::STATUS_PAID,
-                'amount' => 1000, // EUR
+                'amount' => 1000,
+                'credit_amount' => 1000,
                 'type' => PaymentProvider::TYPE_ONEOFF,
                 'wallet_id' => $wallet->id,
                 'provider' => 'mollie',
@@ -144,7 +145,8 @@
                 'id' => 'test2',
                 'description' => '',
                 'status' => PaymentProvider::STATUS_PAID,
-                'amount' => 2000, // EUR
+                'amount' => 2000,
+                'credit_amount' => 2000,
                 'type' => PaymentProvider::TYPE_RECURRING,
                 'wallet_id' => $wallet->id,
                 'provider' => 'mollie',
@@ -155,7 +157,8 @@
                 'id' => 'test3',
                 'description' => '',
                 'status' => PaymentProvider::STATUS_PAID,
-                'amount' => 3000, // CHF
+                'amount' => 3000,
+                'credit_amount' => 3000,
                 'type' => PaymentProvider::TYPE_ONEOFF,
                 'wallet_id' => $johns_wallet->id,
                 'provider' => 'mollie',
@@ -166,7 +169,8 @@
                 'id' => 'test4',
                 'description' => '',
                 'status' => PaymentProvider::STATUS_PAID,
-                'amount' => 4000, // CHF
+                'amount' => 4000,
+                'credit_amount' => 4000,
                 'type' => PaymentProvider::TYPE_RECURRING,
                 'wallet_id' => $johns_wallet->id,
                 'provider' => 'mollie',
@@ -177,7 +181,8 @@
                 'id' => 'test5',
                 'description' => '',
                 'status' => PaymentProvider::STATUS_OPEN,
-                'amount' => 5000, // CHF
+                'amount' => 5000,
+                'credit_amount' => 5000,
                 'type' => PaymentProvider::TYPE_ONEOFF,
                 'wallet_id' => $johns_wallet->id,
                 'provider' => 'mollie',
@@ -188,7 +193,8 @@
                 'id' => 'test6',
                 'description' => '',
                 'status' => PaymentProvider::STATUS_FAILED,
-                'amount' => 6000, // CHF
+                'amount' => 6000,
+                'credit_amount' => 6000,
                 'type' => PaymentProvider::TYPE_ONEOFF,
                 'wallet_id' => $johns_wallet->id,
                 'provider' => 'mollie',
diff --git a/src/tests/Feature/Controller/Admin/UsersTest.php b/src/tests/Feature/Controller/Admin/UsersTest.php
--- a/src/tests/Feature/Controller/Admin/UsersTest.php
+++ b/src/tests/Feature/Controller/Admin/UsersTest.php
@@ -24,6 +24,9 @@
 
         $jack = $this->getTestUser('jack@kolab.org');
         $jack->setSetting('external_email', null);
+
+        \App\SharedFolderAlias::truncate();
+        \App\Payment::query()->delete();
     }
 
     /**
@@ -39,6 +42,7 @@
         $jack->setSetting('external_email', null);
 
         \App\SharedFolderAlias::truncate();
+        \App\Payment::query()->delete();
 
         parent::tearDown();
     }
@@ -236,6 +240,7 @@
                 'wallet_id' => $wallet->id,
                 'status' => 'paid',
                 'amount' => 1337,
+                'credit_amount' => 1337,
                 'description' => 'nonsense transaction for testing',
                 'provider' => 'self',
                 'type' => 'oneoff',
diff --git a/src/tests/Feature/Controller/PaymentsMollieEuroTest.php b/src/tests/Feature/Controller/PaymentsMollieEuroTest.php
--- a/src/tests/Feature/Controller/PaymentsMollieEuroTest.php
+++ b/src/tests/Feature/Controller/PaymentsMollieEuroTest.php
@@ -657,6 +657,7 @@
                 'id' => 'tr_123456',
                 'status' => PaymentProvider::STATUS_PAID,
                 'amount' => 123,
+                'credit_amount' => 123,
                 'currency_amount' => 123,
                 'currency' => 'EUR',
                 'type' => PaymentProvider::TYPE_ONEOFF,
diff --git a/src/tests/Feature/Controller/PaymentsMollieTest.php b/src/tests/Feature/Controller/PaymentsMollieTest.php
--- a/src/tests/Feature/Controller/PaymentsMollieTest.php
+++ b/src/tests/Feature/Controller/PaymentsMollieTest.php
@@ -8,6 +8,7 @@
 use App\Transaction;
 use App\Wallet;
 use App\WalletSetting;
+use App\VatRate;
 use App\Utils;
 use GuzzleHttp\Psr7\Response;
 use Illuminate\Support\Facades\Bus;
@@ -29,11 +30,15 @@
 
         // All tests in this file use Mollie
         \config(['services.payment_provider' => 'mollie']);
-
+        \config(['app.vat.mode' => 0]);
         Utils::setTestExchangeRates(['EUR' => '0.90503424978382']);
+
+        $this->deleteTestUser('payment-test@' . \config('app.domain'));
+
         $john = $this->getTestUser('john@kolab.org');
         $wallet = $john->wallets()->first();
-        Payment::where('wallet_id', $wallet->id)->delete();
+        Payment::query()->delete();
+        VatRate::query()->delete();
         Wallet::where('id', $wallet->id)->update(['balance' => 0]);
         WalletSetting::where('wallet_id', $wallet->id)->delete();
         $types = [
@@ -49,9 +54,12 @@
      */
     public function tearDown(): void
     {
+        $this->deleteTestUser('payment-test@' . \config('app.domain'));
+
         $john = $this->getTestUser('john@kolab.org');
         $wallet = $john->wallets()->first();
-        Payment::where('wallet_id', $wallet->id)->delete();
+        Payment::query()->delete();
+        VatRate::query()->delete();
         Wallet::where('id', $wallet->id)->update(['balance' => 0]);
         WalletSetting::where('wallet_id', $wallet->id)->delete();
         $types = [
@@ -537,8 +545,7 @@
 
         // Expect a recurring payment as we have a valid mandate at this point
         // and the balance is below the threshold
-        $result = PaymentsController::topUpWallet($wallet);
-        $this->assertTrue($result);
+        $this->assertTrue(PaymentsController::topUpWallet($wallet));
 
         // Check that the payments table contains a new record with proper amount.
         // There should be two records, one for the mandate payment and another for
@@ -697,6 +704,70 @@
     }
 
     /**
+     * Test payment/top-up with VAT_MODE=1
+     *
+     * @group mollie
+     */
+    public function testPaymentsWithVatModeOne(): void
+    {
+        \config(['app.vat.mode' => 1]);
+
+        $user = $this->getTestUser('payment-test@' . \config('app.domain'));
+        $user->setSetting('country', 'US');
+        $wallet = $user->wallets()->first();
+        $vatRate = VatRate::create([
+                'country' => 'US',
+                'rate' => 5.0,
+                'start' => now()->subDay(),
+        ]);
+
+        // Payment
+        $post = ['amount' => '10', 'currency' => 'CHF', 'methodId' => 'creditcard'];
+        $response = $this->actingAs($user)->post("api/v4/payments", $post);
+        $response->assertStatus(200);
+
+        // Check that the payments table contains a new record with proper amount(s)
+        $payment = $wallet->payments()->first();
+        $this->assertSame(1000 + intval(round(1000 * $vatRate->rate / 100)), $payment->amount);
+        $this->assertSame(1000, $payment->credit_amount);
+        $this->assertSame($payment->amount, $payment->currency_amount);
+        $this->assertSame('CHF', $payment->currency);
+        $this->assertSame($vatRate->id, $payment->vat_rate_id);
+        $this->assertSame('open', $payment->status);
+
+        $wallet->payments()->delete();
+        $wallet->balance = -1000;
+        $wallet->save();
+
+        // Top-up (mandate creation)
+        // Create a valid mandate first (expect an extra payment)
+        $this->createMandate($wallet, ['amount' => 20.10, 'balance' => 0]);
+
+        // Check that the payments table contains a new record with proper amount(s)
+        $payment = $wallet->payments()->first();
+        $this->assertSame(2010 + intval(round(2010 * $vatRate->rate / 100)), $payment->amount);
+        $this->assertSame(2010, $payment->credit_amount);
+        $this->assertSame($payment->amount, $payment->currency_amount);
+        $this->assertSame($vatRate->id, $payment->vat_rate_id);
+
+        $wallet->payments()->delete();
+        $wallet->balance = -1000;
+        $wallet->save();
+
+        // Top-up (recurring payment)
+        // Expect a recurring payment as we have a valid mandate at this point
+        // and the balance is below the threshold
+        $this->assertTrue(PaymentsController::topUpWallet($wallet));
+
+        // Check that the payments table contains a new record with proper amount(s)
+        $payment = $wallet->payments()->first();
+        $this->assertSame(2010 + intval(round(2010 * $vatRate->rate / 100)), $payment->amount);
+        $this->assertSame(2010, $payment->credit_amount);
+        $this->assertSame($payment->amount, $payment->currency_amount);
+        $this->assertSame($vatRate->id, $payment->vat_rate_id);
+    }
+
+    /**
      * Test refund/chargeback handling by the webhook
      *
      * @group mollie
@@ -716,6 +787,7 @@
                 'id' => 'tr_123456',
                 'status' => PaymentProvider::STATUS_PAID,
                 'amount' => 123,
+                'credit_amount' => 123,
                 'currency_amount' => 123,
                 'currency' => 'CHF',
                 'type' => PaymentProvider::TYPE_ONEOFF,
@@ -874,6 +946,7 @@
                 'id' => 'tr_123456',
                 'status' => PaymentProvider::STATUS_PAID,
                 'amount' => 1234,
+                'credit_amount' => 1234,
                 'currency_amount' => 1117,
                 'currency' => 'EUR',
                 'type' => PaymentProvider::TYPE_ONEOFF,
@@ -967,7 +1040,6 @@
         $this->stopBrowser();
     }
 
-
     /**
      * Test listing a pending payment
      *
diff --git a/src/tests/Feature/Controller/PaymentsStripeTest.php b/src/tests/Feature/Controller/PaymentsStripeTest.php
--- a/src/tests/Feature/Controller/PaymentsStripeTest.php
+++ b/src/tests/Feature/Controller/PaymentsStripeTest.php
@@ -8,6 +8,7 @@
 use App\Transaction;
 use App\Wallet;
 use App\WalletSetting;
+use App\VatRate;
 use GuzzleHttp\Psr7\Response;
 use Illuminate\Support\Facades\Bus;
 use Tests\TestCase;
@@ -26,14 +27,18 @@
 
         // All tests in this file use Stripe
         \config(['services.payment_provider' => 'stripe']);
+        \config(['app.vat.mode' => 0]);
+
+        $this->deleteTestUser('payment-test@' . \config('app.domain'));
 
         $john = $this->getTestUser('john@kolab.org');
         $wallet = $john->wallets()->first();
-        Payment::where('wallet_id', $wallet->id)->delete();
         Wallet::where('id', $wallet->id)->update(['balance' => 0]);
         WalletSetting::where('wallet_id', $wallet->id)->delete();
         Transaction::where('object_id', $wallet->id)
             ->where('type', Transaction::WALLET_CREDIT)->delete();
+        Payment::query()->delete();
+        VatRate::query()->delete();
     }
 
     /**
@@ -41,13 +46,16 @@
      */
     public function tearDown(): void
     {
+        $this->deleteTestUser('payment-test@' . \config('app.domain'));
+
         $john = $this->getTestUser('john@kolab.org');
         $wallet = $john->wallets()->first();
-        Payment::where('wallet_id', $wallet->id)->delete();
         Wallet::where('id', $wallet->id)->update(['balance' => 0]);
         WalletSetting::where('wallet_id', $wallet->id)->delete();
         Transaction::where('object_id', $wallet->id)
             ->where('type', Transaction::WALLET_CREDIT)->delete();
+        Payment::query()->delete();
+        VatRate::query()->delete();
 
         parent::tearDown();
     }
@@ -699,18 +707,109 @@
     }
 
     /**
-     * Generate Stripe-Signature header for a webhook payload
+     * Test payment/top-up with VAT_MODE=1
+     *
+     * @group stripe
      */
-    protected function webhookRequest($post)
+    public function testPaymentsWithVatModeOne(): void
     {
-        $secret = \config('services.stripe.webhook_secret');
-        $ts = time();
+        \config(['app.vat.mode' => 1]);
 
-        $payload = "$ts." . json_encode($post);
-        $sig = sprintf('t=%d,v1=%s', $ts, \hash_hmac('sha256', $payload, $secret));
+        $user = $this->getTestUser('payment-test@' . \config('app.domain'));
+        $user->setSetting('country', 'US');
+        $wallet = $user->wallets()->first();
+        $vatRate = VatRate::create([
+                'country' => 'US',
+                'rate' => 5.0,
+                'start' => now()->subDay(),
+        ]);
 
-        return $this->withHeaders(['Stripe-Signature' => $sig])
-            ->json('POST', "api/webhooks/payment/stripe", $post);
+        // Payment
+        $post = ['amount' => '10', 'currency' => 'CHF', 'methodId' => 'creditcard'];
+        $response = $this->actingAs($user)->post("api/v4/payments", $post);
+        $response->assertStatus(200);
+
+        // Check that the payments table contains a new record with proper amount(s)
+        $payment = $wallet->payments()->first();
+        $this->assertSame(1000 + intval(round(1000 * $vatRate->rate / 100)), $payment->amount);
+        $this->assertSame(1000, $payment->credit_amount);
+        $this->assertSame($payment->amount, $payment->currency_amount);
+        $this->assertSame('CHF', $payment->currency);
+        $this->assertSame($vatRate->id, $payment->vat_rate_id);
+        $this->assertSame('open', $payment->status);
+
+        $wallet->payments()->delete();
+        $wallet->balance = -1000;
+        $wallet->save();
+
+        // Top-up (mandate creation)
+        // Create a valid mandate first (expect an extra payment)
+        $post = ['amount' => 20.10, 'balance' => 0, 'methodId' => PaymentProvider::METHOD_CREDITCARD];
+        $response = $this->actingAs($user)->post("api/v4/payments/mandate", $post);
+        $response->assertStatus(200);
+
+        // Check that the payments table contains a new record with proper amount(s)
+        // Stripe mandates always use amount=0
+        $payment = $wallet->payments()->first();
+        $this->assertSame(0, $payment->amount);
+        $this->assertSame(0, $payment->credit_amount);
+        $this->assertSame(0, $payment->currency_amount);
+        $this->assertSame(null, $payment->vat_rate_id);
+
+        $wallet->payments()->delete();
+        $wallet->balance = -1000;
+        $wallet->save();
+
+        // Top-up (recurring payment)
+        // Expect a recurring payment as we have a valid mandate at this point
+        // and the balance is below the threshold
+        $wallet->setSettings(['stripe_mandate_id' => 'AAA']);
+        $setupIntent = json_encode([
+                "id" => "AAA",
+                "object" => "setup_intent",
+                "created" => 123456789,
+                "payment_method" => "pm_YYY",
+                "status" => "succeeded",
+                "usage" => "off_session",
+                "customer" => null
+        ]);
+
+        $paymentMethod = json_encode([
+                "id" => "pm_YYY",
+                "object" => "payment_method",
+                "card" => [
+                    "brand" => "visa",
+                    "country" => "US",
+                    "last4" => "4242"
+                ],
+                "created" => 123456789,
+                "type" => "card"
+        ]);
+
+        $paymentIntent = json_encode([
+                "id" => "pi_XX",
+                "object" => "payment_intent",
+                "created" => 123456789,
+                "amount" => 2010 + intval(round(2010 * $vatRate->rate / 100)),
+                "currency" => "chf",
+                "description" => "Recurring Payment"
+        ]);
+
+        $client = $this->mockStripe();
+        $client->addResponse($setupIntent);
+        $client->addResponse($paymentMethod);
+        $client->addResponse($setupIntent);
+        $client->addResponse($paymentIntent);
+
+        $result = PaymentsController::topUpWallet($wallet);
+        $this->assertTrue($result);
+
+        // Check that the payments table contains a new record with proper amount(s)
+        $payment = $wallet->payments()->first();
+        $this->assertSame(2010 + intval(round(2010 * $vatRate->rate / 100)), $payment->amount);
+        $this->assertSame(2010, $payment->credit_amount);
+        $this->assertSame($payment->amount, $payment->currency_amount);
+        $this->assertSame($vatRate->id, $payment->vat_rate_id);
     }
 
     /**
@@ -742,4 +841,19 @@
         $this->assertCount(1, $json);
         $this->assertSame('creditcard', $json[0]['id']);
     }
+
+    /**
+     * Generate Stripe-Signature header for a webhook payload
+     */
+    protected function webhookRequest($post)
+    {
+        $secret = \config('services.stripe.webhook_secret');
+        $ts = time();
+
+        $payload = "$ts." . json_encode($post);
+        $sig = sprintf('t=%d,v1=%s', $ts, \hash_hmac('sha256', $payload, $secret));
+
+        return $this->withHeaders(['Stripe-Signature' => $sig])
+            ->json('POST', "api/webhooks/payment/stripe", $post);
+    }
 }
diff --git a/src/tests/Feature/Controller/WalletsTest.php b/src/tests/Feature/Controller/WalletsTest.php
--- a/src/tests/Feature/Controller/WalletsTest.php
+++ b/src/tests/Feature/Controller/WalletsTest.php
@@ -180,6 +180,7 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => 1111,
+                'credit_amount' => 1111,
                 'currency' => 'CHF',
                 'currency_amount' => 1111,
         ]);
diff --git a/src/tests/Feature/Documents/ReceiptTest.php b/src/tests/Feature/Documents/ReceiptTest.php
--- a/src/tests/Feature/Documents/ReceiptTest.php
+++ b/src/tests/Feature/Documents/ReceiptTest.php
@@ -7,19 +7,19 @@
 use App\Providers\PaymentProvider;
 use App\User;
 use App\Wallet;
+use App\VatRate;
 use Carbon\Carbon;
 use Illuminate\Support\Facades\Bus;
 use Tests\TestCase;
 
 class ReceiptTest extends TestCase
 {
-    private $paymentIDs = ['AAA1', 'AAA2', 'AAA3', 'AAA4', 'AAA5', 'AAA6', 'AAA7'];
-
     public function setUp(): void
     {
         parent::setUp();
 
-        Payment::whereIn('id', $this->paymentIDs)->delete();
+        Payment::query()->delete();
+        VatRate::query()->delete();
     }
 
     /**
@@ -29,7 +29,8 @@
     {
         $this->deleteTestUser('receipt-test@kolabnow.com');
 
-        Payment::whereIn('id', $this->paymentIDs)->delete();
+        Payment::query()->delete();
+        VatRate::query()->delete();
 
         parent::tearDown();
     }
@@ -121,9 +122,6 @@
      */
     public function testHtmlOutputVat(): void
     {
-        \config(['app.vat.rate' => 7.7]);
-        \config(['app.vat.countries' => 'ch']);
-
         $appName = \config('app.name');
         $wallet = $this->getTestData('CH');
         $receipt = new Receipt($wallet, 2020, 5);
@@ -214,6 +212,15 @@
 
         $wallet = $user->wallets()->first();
 
+        $vat = null;
+        if ($country) {
+            $vat = VatRate::create([
+                    'country' => $country,
+                    'rate' => 7.7,
+                    'start' => now(),
+            ])->id;
+        }
+
         // Create two payments out of the 2020-05 period
         // and three in it, plus one in the period but unpaid,
         // and one with amount 0, and an extra refund and chanrgeback
@@ -226,6 +233,8 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => 1111,
+                'credit_amount' => 1111,
+                'vat_rate_id' => $vat,
                 'currency' => 'CHF',
                 'currency_amount' => 1111,
         ]);
@@ -240,6 +249,8 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => 2222,
+                'credit_amount' => 2222,
+                'vat_rate_id' => $vat,
                 'currency' => 'CHF',
                 'currency_amount' => 2222,
         ]);
@@ -254,6 +265,8 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => 0,
+                'credit_amount' => 0,
+                'vat_rate_id' => $vat,
                 'currency' => 'CHF',
                 'currency_amount' => 0,
         ]);
@@ -268,6 +281,8 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => 990,
+                'credit_amount' => 990,
+                'vat_rate_id' => $vat,
                 'currency' => 'CHF',
                 'currency_amount' => 990,
         ]);
@@ -283,6 +298,8 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => 1234,
+                'credit_amount' => 1234,
+                'vat_rate_id' => $vat,
                 'currency' => 'CHF',
                 'currency_amount' => 1234,
         ]);
@@ -297,6 +314,8 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => 1,
+                'credit_amount' => 1,
+                'vat_rate_id' => $vat,
                 'currency' => 'CHF',
                 'currency_amount' => 1,
         ]);
@@ -311,6 +330,8 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => 100,
+                'credit_amount' => 100,
+                'vat_rate_id' => $vat,
                 'currency' => 'CHF',
                 'currency_amount' => 100,
         ]);
@@ -325,6 +346,8 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => -100,
+                'credit_amount' => -100,
+                'vat_rate_id' => $vat,
                 'currency' => 'CHF',
                 'currency_amount' => -100,
         ]);
@@ -339,6 +362,8 @@
                 'wallet_id' => $wallet->id,
                 'provider' => 'stripe',
                 'amount' => -10,
+                'credit_amount' => -10,
+                'vat_rate_id' => $vat,
                 'currency' => 'CHF',
                 'currency_amount' => -10,
         ]);
diff --git a/src/tests/Feature/Jobs/PaymentEmailTest.php b/src/tests/Feature/Jobs/PaymentEmailTest.php
--- a/src/tests/Feature/Jobs/PaymentEmailTest.php
+++ b/src/tests/Feature/Jobs/PaymentEmailTest.php
@@ -53,6 +53,7 @@
         $payment->id = 'test-payment';
         $payment->wallet_id = $wallet->id;
         $payment->amount = 100;
+        $payment->credit_amount = 100;
         $payment->currency_amount = 100;
         $payment->currency = 'CHF';
         $payment->status = PaymentProvider::STATUS_PAID;
diff --git a/src/tests/Feature/PaymentTest.php b/src/tests/Feature/PaymentTest.php
new file mode 100644
--- /dev/null
+++ b/src/tests/Feature/PaymentTest.php
@@ -0,0 +1,169 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Payment;
+use App\Providers\PaymentProvider;
+use App\Transaction;
+use App\Wallet;
+use App\VatRate;
+use Illuminate\Support\Facades\Queue;
+use Tests\TestCase;
+
+class PaymentTest extends TestCase
+{
+    /**
+     * {@inheritDoc}
+     */
+    public function setUp(): void
+    {
+        parent::setUp();
+
+        $this->deleteTestUser('jane@kolabnow.com');
+        Payment::query()->delete();
+        VatRate::query()->delete();
+    }
+
+    /**
+     * {@inheritDoc}
+     */
+    public function tearDown(): void
+    {
+        $this->deleteTestUser('jane@kolabnow.com');
+        Payment::query()->delete();
+        VatRate::query()->delete();
+
+        parent::tearDown();
+    }
+
+    /**
+     * Test createFromArray() and refund() methods
+     */
+    public function testCreateAndRefund(): void
+    {
+        Queue::fake();
+
+        $user = $this->getTestUser('jane@kolabnow.com');
+        $wallet = $user->wallets()->first();
+
+        $vatRate = VatRate::create([
+                'start' => now()->subDay(),
+                'country' => 'US',
+                'rate' => 7.5,
+        ]);
+
+        // Test required properties only
+        $payment1Array = [
+            'id' => 'test-payment2',
+            'amount' => 10750,
+            'currency' => 'USD',
+            'currency_amount' => 9000,
+            'type' => PaymentProvider::TYPE_ONEOFF,
+            'wallet_id' => $wallet->id,
+        ];
+
+        $payment1 = Payment::createFromArray($payment1Array);
+
+        $this->assertSame($payment1Array['id'], $payment1->id);
+        $this->assertSame('', $payment1->provider);
+        $this->assertSame('', $payment1->description);
+        $this->assertSame(null, $payment1->vat_rate_id);
+        $this->assertSame($payment1Array['amount'], $payment1->amount);
+        $this->assertSame($payment1Array['amount'], $payment1->credit_amount);
+        $this->assertSame($payment1Array['currency_amount'], $payment1->currency_amount);
+        $this->assertSame($payment1Array['currency'], $payment1->currency);
+        $this->assertSame($payment1Array['type'], $payment1->type);
+        $this->assertSame(PaymentProvider::STATUS_OPEN, $payment1->status);
+        $this->assertSame($payment1Array['wallet_id'], $payment1->wallet_id);
+        $this->assertCount(1, Payment::where('id', $payment1->id)->get());
+
+        // Test settable all properties
+        $payment2Array = [
+            'id' => 'test-payment',
+            'provider' => 'mollie',
+            'description' => 'payment description',
+            'vat_rate_id' => $vatRate->id,
+            'amount' => 10750,
+            'credit_amount' => 10000,
+            'currency' => $wallet->currency,
+            'currency_amount' => 10750,
+            'type' => PaymentProvider::TYPE_ONEOFF,
+            'status' => PaymentProvider::STATUS_OPEN,
+            'wallet_id' => $wallet->id,
+        ];
+
+        $payment2 = Payment::createFromArray($payment2Array);
+
+        $this->assertSame($payment2Array['id'], $payment2->id);
+        $this->assertSame($payment2Array['provider'], $payment2->provider);
+        $this->assertSame($payment2Array['description'], $payment2->description);
+        $this->assertSame($payment2Array['vat_rate_id'], $payment2->vat_rate_id);
+        $this->assertSame($payment2Array['amount'], $payment2->amount);
+        $this->assertSame($payment2Array['credit_amount'], $payment2->credit_amount);
+        $this->assertSame($payment2Array['currency_amount'], $payment2->currency_amount);
+        $this->assertSame($payment2Array['currency'], $payment2->currency);
+        $this->assertSame($payment2Array['type'], $payment2->type);
+        $this->assertSame($payment2Array['status'], $payment2->status);
+        $this->assertSame($payment2Array['wallet_id'], $payment2->wallet_id);
+        $this->assertSame($vatRate->id, $payment2->vatRate->id);
+        $this->assertCount(1, Payment::where('id', $payment2->id)->get());
+
+        $refundArray = [
+            'id' => 'test-refund',
+            'type' => PaymentProvider::TYPE_CHARGEBACK,
+            'description' => 'test refund desc',
+        ];
+
+        // Refund amount is required
+        $this->assertNull($payment2->refund($refundArray));
+
+        // All needed info
+        $refundArray['amount'] = 5000;
+
+        $refund = $payment2->refund($refundArray);
+
+        $this->assertSame($refundArray['id'], $refund->id);
+        $this->assertSame($refundArray['description'], $refund->description);
+        $this->assertSame(-5000, $refund->amount);
+        $this->assertSame(-4651, $refund->credit_amount);
+        $this->assertSame(-5000, $refund->currency_amount);
+        $this->assertSame($refundArray['type'], $refund->type);
+        $this->assertSame(PaymentProvider::STATUS_PAID, $refund->status);
+        $this->assertSame($payment2->currency, $refund->currency);
+        $this->assertSame($payment2->provider, $refund->provider);
+        $this->assertSame($payment2->wallet_id, $refund->wallet_id);
+        $this->assertSame($payment2->vat_rate_id, $refund->vat_rate_id);
+        $wallet->refresh();
+        $this->assertSame(-4651, $wallet->balance);
+        $transaction = $wallet->transactions()->where('type', Transaction::WALLET_CHARGEBACK)->first();
+        $this->assertSame(-4651, $transaction->amount);
+        $this->assertSame($refundArray['description'], $transaction->description);
+
+        $wallet->balance = 0;
+        $wallet->save();
+
+        // Test non-wallet currency
+        $refundArray['id'] = 'test-refund-2';
+        $refundArray['amount'] = 9000;
+        $refundArray['type'] = PaymentProvider::TYPE_REFUND;
+
+        $refund = $payment1->refund($refundArray);
+
+        $this->assertSame($refundArray['id'], $refund->id);
+        $this->assertSame($refundArray['description'], $refund->description);
+        $this->assertSame(-10750, $refund->amount);
+        $this->assertSame(-10750, $refund->credit_amount);
+        $this->assertSame(-9000, $refund->currency_amount);
+        $this->assertSame($refundArray['type'], $refund->type);
+        $this->assertSame(PaymentProvider::STATUS_PAID, $refund->status);
+        $this->assertSame($payment1->currency, $refund->currency);
+        $this->assertSame($payment1->provider, $refund->provider);
+        $this->assertSame($payment1->wallet_id, $refund->wallet_id);
+        $this->assertSame($payment1->vat_rate_id, $refund->vat_rate_id);
+        $wallet->refresh();
+        $this->assertSame(-10750, $wallet->balance);
+        $transaction = $wallet->transactions()->where('type', Transaction::WALLET_REFUND)->first();
+        $this->assertSame(-10750, $transaction->amount);
+        $this->assertSame($refundArray['description'], $transaction->description);
+    }
+}
diff --git a/src/tests/Feature/Stories/RateLimitTest.php b/src/tests/Feature/Stories/RateLimitTest.php
--- a/src/tests/Feature/Stories/RateLimitTest.php
+++ b/src/tests/Feature/Stories/RateLimitTest.php
@@ -19,10 +19,14 @@
 
         $this->setUpTest();
         $this->useServicesUrl();
+
+        \App\Payment::query()->delete();
     }
 
     public function tearDown(): void
     {
+        \App\Payment::query()->delete();
+
         parent::tearDown();
     }
 
@@ -169,6 +173,7 @@
             'wallet_id' => $wallet->id,
             'provider' => 'stripe',
             'amount' => 1111,
+            'credit_amount' => 1111,
             'currency_amount' => 1111,
             'currency' => 'CHF',
         ];
@@ -256,6 +261,7 @@
             'wallet_id' => $wallet->id,
             'provider' => 'stripe',
             'amount' => 1111,
+            'credit_amount' => 1111,
             'currency_amount' => 1111,
             'currency' => 'CHF',
         ];
@@ -399,6 +405,7 @@
             'wallet_id' => $wallet->id,
             'provider' => 'stripe',
             'amount' => 1111,
+            'credit_amount' => 1111,
             'currency_amount' => 1111,
             'currency' => 'CHF',
         ];
diff --git a/src/tests/Feature/WalletTest.php b/src/tests/Feature/WalletTest.php
--- a/src/tests/Feature/WalletTest.php
+++ b/src/tests/Feature/WalletTest.php
@@ -2,12 +2,14 @@
 
 namespace Tests\Feature;
 
+use App\Payment;
 use App\Package;
 use App\Plan;
 use App\User;
 use App\Sku;
 use App\Transaction;
 use App\Wallet;
+use App\VatRate;
 use Carbon\Carbon;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Queue;
@@ -41,6 +43,8 @@
         }
 
         Sku::select()->update(['fee' => 0]);
+        Payment::query()->delete();
+        VatRate::query()->delete();
     }
 
     /**
@@ -53,6 +57,8 @@
         }
 
         Sku::select()->update(['fee' => 0]);
+        Payment::query()->delete();
+        VatRate::query()->delete();
 
         parent::tearDown();
     }
@@ -558,10 +564,77 @@
     }
 
     /**
+     * Tests for award() and penalty()
+     */
+    public function testAwardAndPenalty(): void
+    {
+        $this->markTestIncomplete();
+    }
+
+    /**
+     * Tests for chargeback() and refund()
+     */
+    public function testChargebackAndRefund(): void
+    {
+        $this->markTestIncomplete();
+    }
+
+    /**
+     * Tests for chargeEntitlement()
+     */
+    public function testChargeEntitlement(): void
+    {
+        $this->markTestIncomplete();
+    }
+
+    /**
      * Tests for updateEntitlements()
      */
     public function testUpdateEntitlements(): void
     {
         $this->markTestIncomplete();
     }
+
+    /**
+     * Tests for vatRate()
+     */
+    public function testVatRate(): void
+    {
+        $rate1 = VatRate::create([
+                'start' => now()->subDay(),
+                'country' => 'US',
+                'rate' => 7.5,
+        ]);
+        $rate2 = VatRate::create([
+                'start' => now()->subDay(),
+                'country' => 'DE',
+                'rate' => 10.0,
+        ]);
+
+        $user = $this->getTestUser('UserWallet1@UserWallet.com');
+        $wallet = $user->wallets()->first();
+
+        $user->setSetting('country', null);
+        $this->assertSame(null, $wallet->vatRate());
+
+        $user->setSetting('country', 'PL');
+        $this->assertSame(null, $wallet->vatRate());
+
+        $user->setSetting('country', 'US');
+        $this->assertSame($rate1->id, $wallet->vatRate()->id); // @phpstan-ignore-line
+
+        $user->setSetting('country', 'DE');
+        $this->assertSame($rate2->id, $wallet->vatRate()->id); // @phpstan-ignore-line
+
+        // Test $start argument
+        $rate3 = VatRate::create([
+                'start' => now()->subYear(),
+                'country' => 'DE',
+                'rate' => 5.0,
+        ]);
+
+        $this->assertSame($rate2->id, $wallet->vatRate()->id); // @phpstan-ignore-line
+        $this->assertSame($rate3->id, $wallet->vatRate(now()->subMonth())->id);
+        $this->assertSame(null, $wallet->vatRate(now()->subYears(2)));
+    }
 }
diff --git a/src/tests/Unit/Backends/DAV/VcardTest.php b/src/tests/Unit/Backends/DAV/VcardTest.php
--- a/src/tests/Unit/Backends/DAV/VcardTest.php
+++ b/src/tests/Unit/Backends/DAV/VcardTest.php
@@ -27,7 +27,7 @@
 N:;;;;
 UID:$uid
 END:VCARD
-]]></c:calendar-data>
+]]></c:address-data>
       </d:prop>
       <d:status>HTTP/1.1 200 OK</d:status>
     </d:propstat>