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>

docs/payout-system-analysis.md

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+# Payout System Analysis Report
+
+## Current Implementation Overview
+
+The current payout system implemented on the `feat/stripe-global-payouts` branch uses **Stripe Connect** with **Stripe Transfers** to automatically process payouts to promoters. This implementation is **not compatible with France** as it relies on Stripe Global Payouts functionality.
+
+## Architecture Analysis
+
+### Core Components
+
+1. **Models**
+   - `Payout`: Tracks payout requests with statuses (pending, processing, completed, failed)
+   - `User`: Contains `stripe_connected_account_id` for Stripe Connect integration
+   - `Event`: Has payout eligibility and earnings calculation methods
+   - `Earning`: Tracks individual order earnings (referenced in docs but may not be fully implemented)
+
+2. **Services**
+   - `PayoutService` (`app/services/payout_service.rb:13-19`): Processes payouts via `Stripe::Transfer.create`
+   - `StripeConnectService`: Manages Stripe Connect account setup
+
+3. **Controllers**
+   - `Promoter::PayoutsController`: Handles promoter payout requests and viewing
+   - `Admin::PayoutsController`: Handles admin payout processing
+
+### Current Payout Flow
+
+1. **Promoter Request**: Promoter requests payout for ended event via `Promoter::PayoutsController#create`
+2. **Admin Processing**: Admin processes payout via `Admin::PayoutsController#process`
+3. **Stripe Transfer**: `PayoutService` creates `Stripe::Transfer` to promoter's connected account
+4. **Status Update**: Payout status updated to completed/failed based on Stripe response
+
+### Key Issues for France
+
+1. **Stripe Global Payouts Dependency**: The system uses `Stripe::Transfer.create` with `destination: stripe_connected_account_id` which requires Stripe Global Payouts
+2. **Stripe Connect Requirement**: Users must have verified Stripe Connect accounts (`stripe_connected_account_id`)
+3. **Automatic Processing**: System assumes automated Stripe processing capability
+
+## Database Schema
+
+### Payouts Table
+- `amount_cents`: Gross payout amount
+- `fee_cents`: Platform fees
+- `status`: Enum (pending, processing, completed, failed)
+- `stripe_payout_id`: Stripe transfer ID
+- `total_orders_count`: Number of orders included
+- `refunded_orders_count`: Number of refunded orders
+- `user_id`: Promoter receiving payout
+- `event_id`: Event for which payout is requested
+
+### Users Table (Relevant Fields)
+- `stripe_connected_account_id`: Stripe Connect account ID
+- `is_professionnal`: Required for event management
+
+## Compliance and Legal Considerations
+
+### France-Specific Issues
+1. **Stripe Global Payouts**: Not available in France as of current analysis
+2. **Banking Regulations**: May require different approach for cross-border transfers
+3. **Tax Reporting**: Manual payouts may require additional documentation
+
+### Alternative Approaches Needed
+1. **Manual Bank Transfers**: Admin-initiated SEPA transfers
+2. **Payout Request System**: Promoters request, admins approve and process manually
+3. **Documentation**: Enhanced record-keeping for manual transfers
+
+## Recommendations
+
+### Immediate Actions Required
+1. **Disable Automatic Processing**: Remove Stripe Transfer functionality
+2. **Implement Manual Workflow**: Create admin interface for manual payout processing
+3. **Add Banking Information**: Collect IBAN/SWIFT details from promoters
+4. **Update Status Flow**: Modify payout statuses for manual processing
+
+### Proposed Manual Payout System
+1. **Request Phase**: Promoters submit payout requests (existing functionality can be kept)
+2. **Review Phase**: Admins review and approve requests
+3. **Processing Phase**: Admins mark as "processing" and initiate bank transfer
+4. **Completion Phase**: Admins confirm transfer completion manually
+
+## Migration Strategy
+
+### Phase 1: Immediate Fix
+- Disable automatic Stripe processing
+- Add manual processing interface for admins
+- Update payout status workflow
+
+### Phase 2: Enhanced Manual System
+- Add banking information collection
+- Implement approval workflow
+- Add transfer documentation features
+
+### Phase 3: Potential Automation
+- Investigate France-compatible payment providers
+- Implement API-based bank transfers if available
+- Maintain manual fallback option
+
+## Technical Debt
+
+### Files Requiring Updates
+- `app/services/payout_service.rb`: Remove Stripe Transfer logic
+- `app/controllers/admin/payouts_controller.rb`: Add manual processing actions
+- `app/models/user.rb`: Add banking information fields
+- Database migrations: Add IBAN/banking fields to users table
+
+### Testing Impact
+- Update `test/services/payout_service_test.rb`
+- Modify controller tests for manual workflow
+- Add integration tests for manual payout flow
+
+## Conclusion
+
+The current Stripe Global Payouts implementation is not viable for France operations. A manual payout system must be implemented immediately to handle promoter payments through traditional banking methods while maintaining audit trails and proper documentation.