feat: implement 4 export extensions with engines, API routes, and workspaces

- EU Sales List: engine, CSV/XML generators, Skatteverket format, tests - VAT Monitor: moms box mapping, revenue breakdown, validation, tests - Intrastat: product registry, SCB CSV generator, threshold tracking, tests - Currency Receivables: FX exposure, unrealized gain/loss calc, tests - Shared utilities: EU country list, moms box mapping - API routes for report generation and file downloads - Workspace UI components for all 4 extensions Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
2026-02-24 14:10:16 +01:00
parent e8042381f7
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+/**
+ * EU member states reference data.
+ *
+ * Used by export extensions for:
+ * - Filtering EU vs non-EU customers
+ * - VIES VAT number validation (country prefix)
+ * - Intrastat partner country lookup
+ * - EC Sales List country grouping
+ */
+
+export interface EUCountry {
+  code: string       // ISO 3166-1 alpha-2
+  name: string       // Swedish name
+  nameEn: string     // English name
+  vatPrefix: string  // VIES VAT number prefix
+  currency: string   // Primary currency
+}
+
+/**
+ * All 27 EU member states (as of 2025).
+ * Sweden (SE) is included but should be filtered out for intra-community checks.
+ */
+export const EU_COUNTRIES: EUCountry[] = [
+  { code: 'AT', name: 'Österrike', nameEn: 'Austria', vatPrefix: 'AT', currency: 'EUR' },
+  { code: 'BE', name: 'Belgien', nameEn: 'Belgium', vatPrefix: 'BE', currency: 'EUR' },
+  { code: 'BG', name: 'Bulgarien', nameEn: 'Bulgaria', vatPrefix: 'BG', currency: 'BGN' },
+  { code: 'HR', name: 'Kroatien', nameEn: 'Croatia', vatPrefix: 'HR', currency: 'EUR' },
+  { code: 'CY', name: 'Cypern', nameEn: 'Cyprus', vatPrefix: 'CY', currency: 'EUR' },
+  { code: 'CZ', name: 'Tjeckien', nameEn: 'Czech Republic', vatPrefix: 'CZ', currency: 'CZK' },
+  { code: 'DK', name: 'Danmark', nameEn: 'Denmark', vatPrefix: 'DK', currency: 'DKK' },
+  { code: 'EE', name: 'Estland', nameEn: 'Estonia', vatPrefix: 'EE', currency: 'EUR' },
+  { code: 'FI', name: 'Finland', nameEn: 'Finland', vatPrefix: 'FI', currency: 'EUR' },
+  { code: 'FR', name: 'Frankrike', nameEn: 'France', vatPrefix: 'FR', currency: 'EUR' },
+  { code: 'DE', name: 'Tyskland', nameEn: 'Germany', vatPrefix: 'DE', currency: 'EUR' },
+  { code: 'GR', name: 'Grekland', nameEn: 'Greece', vatPrefix: 'EL', currency: 'EUR' },
+  { code: 'HU', name: 'Ungern', nameEn: 'Hungary', vatPrefix: 'HU', currency: 'HUF' },
+  { code: 'IE', name: 'Irland', nameEn: 'Ireland', vatPrefix: 'IE', currency: 'EUR' },
+  { code: 'IT', name: 'Italien', nameEn: 'Italy', vatPrefix: 'IT', currency: 'EUR' },
+  { code: 'LV', name: 'Lettland', nameEn: 'Latvia', vatPrefix: 'LV', currency: 'EUR' },
+  { code: 'LT', name: 'Litauen', nameEn: 'Lithuania', vatPrefix: 'LT', currency: 'EUR' },
+  { code: 'LU', name: 'Luxemburg', nameEn: 'Luxembourg', vatPrefix: 'LU', currency: 'EUR' },
+  { code: 'MT', name: 'Malta', nameEn: 'Malta', vatPrefix: 'MT', currency: 'EUR' },
+  { code: 'NL', name: 'Nederländerna', nameEn: 'Netherlands', vatPrefix: 'NL', currency: 'EUR' },
+  { code: 'PL', name: 'Polen', nameEn: 'Poland', vatPrefix: 'PL', currency: 'PLN' },
+  { code: 'PT', name: 'Portugal', nameEn: 'Portugal', vatPrefix: 'PT', currency: 'EUR' },
+  { code: 'RO', name: 'Rumänien', nameEn: 'Romania', vatPrefix: 'RO', currency: 'RON' },
+  { code: 'SK', name: 'Slovakien', nameEn: 'Slovakia', vatPrefix: 'SK', currency: 'EUR' },
+  { code: 'SI', name: 'Slovenien', nameEn: 'Slovenia', vatPrefix: 'SI', currency: 'EUR' },
+  { code: 'ES', name: 'Spanien', nameEn: 'Spain', vatPrefix: 'ES', currency: 'EUR' },
+  { code: 'SE', name: 'Sverige', nameEn: 'Sweden', vatPrefix: 'SE', currency: 'SEK' },
+]
+
+/** EU country codes excluding Sweden (for intra-community checks) */
+export const EU_COUNTRY_CODES_EXCL_SE = EU_COUNTRIES
+  .filter(c => c.code !== 'SE')
+  .map(c => c.code)
+
+/** All EU country codes including Sweden */
+export const EU_COUNTRY_CODES = EU_COUNTRIES.map(c => c.code)
+
+/** Check if a country code is an EU member state (excluding Sweden) */
+export function isEUCountry(countryCode: string): boolean {
+  return EU_COUNTRY_CODES_EXCL_SE.includes(countryCode.toUpperCase())
+}
+
+/** Check if a country code is an EU member state (including Sweden) */
+export function isEUCountryIncludingSE(countryCode: string): boolean {
+  return EU_COUNTRY_CODES.includes(countryCode.toUpperCase())
+}
+
+/** Get EU country data by ISO code */
+export function getEUCountry(countryCode: string): EUCountry | undefined {
+  return EU_COUNTRIES.find(c => c.code === countryCode.toUpperCase())
+}
+
+/** Get the VIES VAT prefix for a country (note: Greece uses 'EL' not 'GR') */
+export function getVatPrefix(countryCode: string): string | undefined {
+  return getEUCountry(countryCode)?.vatPrefix
+}
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+/**
+ * Momsdeklaration box mapping for Swedish VAT returns.
+ *
+ * Maps BAS revenue accounts to the correct box (ruta) in the
+ * momsdeklaration filed with Skatteverket. Used by:
+ * - Export VAT Monitor (full box overview)
+ * - EU Sales List (cross-validation against box 35/39)
+ *
+ * Reference: Skatteverket momsdeklaration (SKV 4700)
+ * https://www.skatteverket.se/foretag/moms/deklareramoms/fyllaimomsdeklarationen
+ */
+
+/** Momsdeklaration box number */
+export type MomsBox =
+  | '05'  // Momspliktig forsaljning (taxable sales)
+  | '06'  // Momspliktiga uttag (taxable withdrawals)
+  | '07'  // Vinstmarginalbeskattning (margin scheme)
+  | '08'  // Hyresinkomster frivillig beskattning (rental)
+  | '10'  // Utgaende moms 25%
+  | '11'  // Utgaende moms 12%
+  | '12'  // Utgaende moms 6%
+  | '20'  // Inkop varor fran EU
+  | '21'  // Inkop tjanster fran EU
+  | '22'  // Inkop tjanster utanfor EU
+  | '23'  // Inkop varor Sverige omvand skattskyldighet
+  | '24'  // Inkop tjanster Sverige omvand skattskyldighet
+  | '30'  // Utgaende moms inkop 25%
+  | '31'  // Utgaende moms inkop 12%
+  | '32'  // Utgaende moms inkop 6%
+  | '35'  // Varuforssaljning till annat EU-land
+  | '36'  // Varuforssaljning utanfor EU (export)
+  | '37'  // Mellanmans inkop trepartshandel
+  | '38'  // Mellanmans forsaljning trepartshandel
+  | '39'  // Tjansteforssaljning EU (huvudregeln)
+  | '40'  // Ovrig forsaljning av tjanster utomlands
+  | '41'  // Forsaljning omvand skattskyldighet Sverige
+  | '42'  // Ovrig forsaljning m.m.
+  | '48'  // Ingaende moms att dra av
+  | '49'  // Moms att betala eller fa tillbaka
+  | '50'  // Importbeskattningsunderlag
+  | '60'  // Importmoms 25%
+  | '61'  // Importmoms 12%
+  | '62'  // Importmoms 6%
+
+/** Map BAS revenue account to momsdeklaration box */
+export const ACCOUNT_TO_BOX: Record<string, MomsBox> = {
+  // Domestic revenue (taxable) → Box 05
+  '3001': '05',  // Forsaljning varor/tjanster 25%
+  '3002': '05',  // Forsaljning varor/tjanster 12%
+  '3003': '05',  // Forsaljning varor/tjanster 6%
+
+  // EU goods (reverse charge, VAT-free) → Box 35
+  '3108': '35',  // Forsaljning varor till annat EU-land
+  '3521': '35',  // Fakturerade frakter EU (follows goods treatment)
+
+  // Non-EU goods export (zero-rated) → Box 36
+  '3105': '36',  // Forsaljning varor export utanfor EU
+  '3522': '36',  // Fakturerade frakter export
+
+  // Triangular trade → Box 38
+  '3109': '38',  // Mellanmans forsaljning trepartshandel
+
+  // EU services (reverse charge, main rule) → Box 39
+  '3308': '39',  // Forsaljning tjanster EU
+
+  // Non-EU services → Box 40
+  '3305': '40',  // Forsaljning tjanster export utanfor EU
+
+  // Output VAT → Boxes 10, 11, 12
+  '2611': '10',  // Utgaende moms 25%
+  '2621': '11',  // Utgaende moms 12%
+  '2631': '12',  // Utgaende moms 6%
+
+  // Input VAT → Box 48
+  '2641': '48',  // Ingaende moms
+  '2645': '48',  // Beraknad ingaende moms (EU forvarv)
+}
+
+/** Swedish labels for each momsdeklaration box */
+export const BOX_LABELS: Record<MomsBox, string> = {
+  '05': 'Momspliktig försäljning',
+  '06': 'Momspliktiga uttag',
+  '07': 'Vinstmarginalbeskattning',
+  '08': 'Hyresinkomster (frivillig beskattning)',
+  '10': 'Utgående moms 25%',
+  '11': 'Utgående moms 12%',
+  '12': 'Utgående moms 6%',
+  '20': 'Inköp varor från EU',
+  '21': 'Inköp tjänster från EU',
+  '22': 'Inköp tjänster utanför EU',
+  '23': 'Inköp varor Sverige (omvänd skattskyldighet)',
+  '24': 'Inköp tjänster Sverige (omvänd skattskyldighet)',
+  '30': 'Utgående moms på inköp 25%',
+  '31': 'Utgående moms på inköp 12%',
+  '32': 'Utgående moms på inköp 6%',
+  '35': 'Varuförsäljning till annat EU-land',
+  '36': 'Varuförsäljning utanför EU (export)',
+  '37': 'Mellanmans inköp vid trepartshandel',
+  '38': 'Mellanmans försäljning vid trepartshandel',
+  '39': 'Tjänsteförsäljning till EU (huvudregeln)',
+  '40': 'Övrig försäljning av tjänster utomlands',
+  '41': 'Försäljning med omvänd skattskyldighet (Sverige)',
+  '42': 'Övrig försäljning m.m.',
+  '48': 'Ingående moms att dra av',
+  '49': 'Moms att betala eller få tillbaka',
+  '50': 'Beskattningsunderlag vid import',
+  '60': 'Importmoms 25%',
+  '61': 'Importmoms 12%',
+  '62': 'Importmoms 6%',
+}
+
+/** Get the momsdeklaration box for a BAS account number */
+export function getBoxForAccount(accountNumber: string): MomsBox | undefined {
+  return ACCOUNT_TO_BOX[accountNumber]
+}
+
+/** Get the Swedish label for a momsdeklaration box */
+export function getBoxLabel(box: MomsBox): string {
+  return BOX_LABELS[box]
+}
+
+/** Boxes that represent VAT-exempt export/EU sales (no output VAT) */
+export const EXPORT_BOXES: MomsBox[] = ['35', '36', '38', '39', '40']
+
+/** Boxes that represent taxable domestic sales (have output VAT) */
+export const DOMESTIC_BOXES: MomsBox[] = ['05', '06', '07', '08']
+
+/** Boxes that represent output VAT */
+export const OUTPUT_VAT_BOXES: MomsBox[] = ['10', '11', '12']
+
+/** Boxes that represent input VAT */
+export const INPUT_VAT_BOXES: MomsBox[] = ['48']