feat: replace Stripe Global Payouts with manual bank transfer system for France compliance

- Replace Stripe automatic payouts with manual admin-processed bank transfers
- Add banking information fields (IBAN, bank name, account holder) to User model
- Implement manual payout workflow: pending → approved → processing → completed
- Add comprehensive admin interface for payout review and processing
- Update Payout model with manual processing fields and workflow methods
- Add transfer reference tracking and rejection/failure handling
- Consolidate all migration fragments into clean "create" migrations
- Add comprehensive documentation for manual payout workflow
- Fix Event payout_status enum definition and database column issues

This addresses France's lack of Stripe Global Payouts support by implementing
a complete manual bank transfer workflow while maintaining audit trails and
proper admin controls.

🤖 Generated with [Claude Code](https://claude.ai/code)

Co-Authored-By: Claude <noreply@anthropic.com>

app/models/event.rb

@@ -17,12 +17,12 @@ class Event < ApplicationRecord
   }, default: :draft
 
   enum :payout_status, {
-    not_requested: 0,
+    pending_request: 0,
     requested: 1,
     processing: 2,
     completed: 3,
     failed: 4
-  }, default: :not_requested
+  }, default: :pending_request
 
   # === Relations ===
   belongs_to :user

app/models/payout.rb

@@ -2,13 +2,16 @@ class Payout < ApplicationRecord
   # === Relations ===
   belongs_to :user
   belongs_to :event
+  belongs_to :processed_by, class_name: 'User', optional: true
 
   # === Enums ===
   enum :status, {
-    pending: 0,      # Payout requested but not processed
-    processing: 1,   # Payout being processed
-    completed: 2,    # Payout successfully completed
-    failed: 3        # Payout failed
+    pending: 0,           # Payout requested but not reviewed
+    approved: 1,          # Payout approved by admin, ready for transfer
+    processing: 2,        # Payout being processed (bank transfer initiated)
+    completed: 3,         # Payout successfully completed
+    failed: 4,            # Payout failed
+    rejected: 5           # Payout rejected by admin
   }, default: :pending
 
   # === Validations ===
@@ -45,7 +48,10 @@ class Payout < ApplicationRecord
   # === Scopes ===
   scope :completed, -> { where(status: :completed) }
   scope :pending, -> { where(status: :pending) }
+  scope :approved, -> { where(status: :approved) }
   scope :processing, -> { where(status: :processing) }
+  scope :rejected, -> { where(status: :rejected) }
+  scope :failed, -> { where(status: :failed) }
 
   # === Callbacks ===
   after_create :calculate_refunded_orders_count
@@ -72,15 +78,74 @@ class Payout < ApplicationRecord
     net_amount_cents / 100.0
   end
 
-  # Check if payout can be processed
-  def can_process?
-    pending? && amount_cents > 0
+  # Check if payout can be approved (was pending)
+  def can_approve?
+    pending? && amount_cents > 0 && user.has_complete_banking_info?
   end
 
-  # Process the payout through Stripe
-  def process_payout!
-    service = PayoutService.new(self)
-    service.process!
+  # Check if payout can be manually processed (was approved)
+  def can_process?
+    approved? && amount_cents > 0
+  end
+
+  # Check if payout can be rejected
+  def can_reject?
+    pending?
+  end
+
+  # Approve the payout for manual processing
+  def approve!(admin_user)
+    return false unless can_approve?
+    update!(
+      status: :approved,
+      processed_by: admin_user,
+      processed_at: Time.current
+    )
+  end
+
+  # Reject the payout with reason
+  def reject!(admin_user, reason)
+    return false unless can_reject?
+    update!(
+      status: :rejected,
+      processed_by: admin_user,
+      processed_at: Time.current,
+      rejection_reason: reason
+    )
+  end
+
+  # Mark as processing (bank transfer initiated)
+  def mark_processing!(admin_user, transfer_reference = nil)
+    return false unless can_process?
+    update!(
+      status: :processing,
+      processed_by: admin_user,
+      processed_at: Time.current,
+      bank_transfer_reference: transfer_reference
+    )
+  end
+
+  # Mark as completed (bank transfer confirmed)
+  def mark_completed!(admin_user, transfer_reference = nil)
+    return false unless processing?
+    update!(
+      status: :completed,
+      processed_by: admin_user,
+      processed_at: Time.current,
+      bank_transfer_reference: transfer_reference || bank_transfer_reference
+    )
+    update_earnings_status
+  end
+
+  # Mark as failed
+  def mark_failed!(admin_user, reason)
+    return false unless processing?
+    update!(
+      status: :failed,
+      processed_by: admin_user,
+      processed_at: Time.current,
+      rejection_reason: reason
+    )
   end
   public
 

app/models/user.rb

@@ -31,6 +31,11 @@ class User < ApplicationRecord
   validates :first_name,  length: { minimum: 2, maximum: 50, allow_blank: true }
   validates :company_name, length: { minimum: 2, maximum: 100, allow_blank: true }
 
+  # Banking information validations
+  validates :iban, format: { with: /\A[A-Z]{2}[0-9]{2}[A-Z0-9]{4}[0-9]{7}([A-Z0-9]?){0,16}\z/, message: "must be a valid IBAN format" }, allow_blank: true
+  validates :bank_name, length: { minimum: 2, maximum: 100 }, allow_blank: true
+  validates :account_holder_name, length: { minimum: 2, maximum: 100 }, allow_blank: true
+
   # Onboarding methods
   def needs_onboarding?
     !onboarding_completed?
@@ -65,7 +70,17 @@ class User < ApplicationRecord
   end
 
   def can_receive_payouts?
-    stripe_connected_account_id.present? && stripe_connect_verified?
+    has_complete_banking_info?
+  end
+
+  # Banking information methods
+  def has_complete_banking_info?
+    iban.present? && bank_name.present? && account_holder_name.present?
+  end
+
+  def banking_info_summary
+    return "No banking information" unless has_complete_banking_info?
+    "#{account_holder_name} - #{bank_name} - #{iban}"
   end
   private