akaunting/app/Imports/Sales/Sheets/InvoiceItems.php

<?php

namespace App\Imports\Sales\Sheets;

use App\Abstracts\Import;
use App\Http\Requests\Sale\InvoiceItem as Request;
use App\Models\Common\Item;
use App\Models\Sale\Invoice;
use App\Models\Sale\InvoiceItem as Model;

class InvoiceItems extends Import
{
    public function model(array $row)
    {
        return new Model($row);
    }

    public function map($row): array
    {
        $row = parent::map($row);

        $row['invoice_id'] = Invoice::number($row['invoice_number'])->pluck('id')->first();

        if (empty($row['item_id']) && !empty($row['item_name'])) {
            $row['item_id'] = Item::firstOrCreate([
                'name'              => $row['item_name'],
            ], [
                'company_id'        => session('company_id'),
                'sale_price'        => $row['price'],
                'purchase_price'    => $row['price'],
                'enabled'           => 1,
            ])->id;

            $row['name'] = $row['item_name'];
        }

        $row['tax'] = (double) $row['tax'];
        $row['tax_id'] = 0;

        return $row;
    }

    public function rules(): array
    {
        $rules = (new Request())->rules();

        $rules['invoice_number'] = 'required|string';
        unset($rules['invoice_id']);

        return $rules;
    }
}