feat(vat): book the momsrapport as an editable settlement verifikat (#980) (#983)

* feat(vat): book the momsrapport as an editable settlement verifikat (#980) Adds a "Bokfor momsrapporten" card under the VAT declaration that builds an editable verifikat proposal from the report and books it through the ordinary journal entry form: - lib/reports/vat-settlement.ts: proposal builder. Clears each 26xx account at exact ore, books the net on 2650 (att betala) or 1650 (att aterfa) at the filed whole-krona amount (buildFiledAmounts, oretal faller bort per SFL 22 kap 1 par), balances the gap on 3740. Surfaces existing vat_settlement entries in the period so the UI can warn before a double booking. - GET /api/reports/vat-declaration/settlement-proposal: same period params as the sibling report routes. - VatBookingCard (reports view): fetches the proposal, warns when the period already has a posted settlement or draft, and opens the JournalEntryForm (bare, prefilled, source_type vat_settlement) in a dialog so every line is editable before committing. Booking uses the existing engine path: balance validation, period locks, voucher series per source type. - vat_settlement entries are excluded from the declaration projection (calculateVatDeclaration via new shared fetchVatAccountTotals, and the MCP computeVatReport for parity): a pure-projection report would otherwise read zero, and a later Skatteverket submission would file zeros, the moment the settlement is booked. No migration needed: the vat_settlement source type shipped in 20260708100000. Closes #980 Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(vat): block re-booking a settled period, fail loud on lookup errors (CodeRabbit) The proposal is not delta-aware (it re-clears the FULL period), so a second booking while a posted settlement exists would corrupt the 26xx balances: disable "Skapa verifikat" until that verifikat is annulled (storno restores the balances). And since the existing-settlement lookup now gates that button, a swallowed query error would silently re-enable it: throw instead. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-07-11 20:16:57 +02:00
parent 5d7127a38a
commit 2774e01258
10 changed files with 937 additions and 54 deletions
@@ -0,0 +1,140 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import { NextResponse } from 'next/server'
+
+const mockSupabase = {
+  auth: { getUser: vi.fn() },
+  from: vi.fn(),
+}
+
+vi.mock('@/lib/supabase/server', () => ({
+  createClient: () => Promise.resolve(mockSupabase),
+}))
+
+vi.mock('@/lib/company/context', () => ({
+  getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
+}))
+
+vi.mock('@/lib/auth/require-auth', () => ({
+  requireAuth: vi.fn(),
+}))
+
+vi.mock('@/lib/reports/vat-settlement', () => ({
+  buildVatSettlementProposal: vi.fn(),
+}))
+
+import { GET } from '../route'
+import { requireAuth } from '@/lib/auth/require-auth'
+import { buildVatSettlementProposal } from '@/lib/reports/vat-settlement'
+
+const mockUser = { id: 'user-1', email: 'test@test.se' }
+
+function makeProposal() {
+  return {
+    period: { type: 'quarterly', year: 2026, period: 1, start: '2026-01-01', end: '2026-03-31' },
+    period_label: 'Kvartal 1 2026',
+    entry_date: '2026-03-31',
+    description: 'Momsredovisning Kvartal 1 2026',
+    lines: [
+      { account_number: '2611', debit_amount: 2500.75, credit_amount: 0 },
+      { account_number: '2641', debit_amount: 0, credit_amount: 1000.5 },
+      {
+        account_number: '2650', debit_amount: 0, credit_amount: 1500,
+        line_description: 'Moms att betala',
+      },
+      {
+        account_number: '3740', debit_amount: 0, credit_amount: 0.25,
+        line_description: 'Öres- och kronutjämning',
+      },
+    ],
+    filed_net: 1500,
+    rounding_amount: 0.25,
+    is_empty: false,
+    existing_entries: [],
+  }
+}
+
+describe('GET /api/reports/vat-declaration/settlement-proposal', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+    vi.mocked(requireAuth).mockResolvedValue({
+      user: mockUser as never,
+      supabase: mockSupabase as never,
+      error: null,
+    })
+    vi.mocked(buildVatSettlementProposal).mockResolvedValue(makeProposal() as never)
+  })
+
+  it('returns 401 when not authenticated', async () => {
+    vi.mocked(requireAuth).mockResolvedValue({
+      user: null as never,
+      supabase: mockSupabase as never,
+      error: NextResponse.json({ error: 'Unauthorized' }, { status: 401 }),
+    })
+    const req = new Request(
+      'http://localhost/api/reports/vat-declaration/settlement-proposal?periodType=quarterly&year=2026&period=1',
+    )
+    const res = await GET(req, { params: Promise.resolve({}) })
+    expect(res.status).toBe(401)
+    expect(buildVatSettlementProposal).not.toHaveBeenCalled()
+  })
+
+  it('returns 400 when period params are missing', async () => {
+    const req = new Request('http://localhost/api/reports/vat-declaration/settlement-proposal')
+    const res = await GET(req, { params: Promise.resolve({}) })
+    expect(res.status).toBe(400)
+    expect(buildVatSettlementProposal).not.toHaveBeenCalled()
+  })
+
+  it('returns 400 for an invalid period type', async () => {
+    const req = new Request(
+      'http://localhost/api/reports/vat-declaration/settlement-proposal?periodType=weekly&year=2026&period=1',
+    )
+    const res = await GET(req, { params: Promise.resolve({}) })
+    expect(res.status).toBe(400)
+  })
+
+  it('returns 400 for an out-of-range period', async () => {
+    const req = new Request(
+      'http://localhost/api/reports/vat-declaration/settlement-proposal?periodType=quarterly&year=2026&period=5',
+    )
+    const res = await GET(req, { params: Promise.resolve({}) })
+    expect(res.status).toBe(400)
+    expect(buildVatSettlementProposal).not.toHaveBeenCalled()
+  })
+
+  it('happy path: returns the proposal', async () => {
+    const req = new Request(
+      'http://localhost/api/reports/vat-declaration/settlement-proposal?periodType=quarterly&year=2026&period=1',
+    )
+    const res = await GET(req, { params: Promise.resolve({}) })
+    expect(res.status).toBe(200)
+    const json = await res.json()
+    expect(json.data.filed_net).toBe(1500)
+    expect(json.data.lines).toHaveLength(4)
+    expect(buildVatSettlementProposal).toHaveBeenCalledWith(
+      mockSupabase, 'company-1', 'quarterly', 2026, 1, { fiscalPeriodId: undefined },
+    )
+  })
+
+  it('forwards the fiscal period for yearly VAT', async () => {
+    const req = new Request(
+      'http://localhost/api/reports/vat-declaration/settlement-proposal?periodType=yearly&year=2026&period=1&fiscal_period_id=fp-1',
+    )
+    const res = await GET(req, { params: Promise.resolve({}) })
+    expect(res.status).toBe(200)
+    expect(buildVatSettlementProposal).toHaveBeenCalledWith(
+      mockSupabase, 'company-1', 'yearly', 2026, 1, { fiscalPeriodId: 'fp-1' },
+    )
+  })
+
+  it('returns 500 when the builder fails', async () => {
+    vi.mocked(buildVatSettlementProposal).mockRejectedValue(new Error('boom'))
+    const req = new Request(
+      'http://localhost/api/reports/vat-declaration/settlement-proposal?periodType=quarterly&year=2026&period=1',
+    )
+    const res = await GET(req, { params: Promise.resolve({}) })
+    expect(res.status).toBe(500)
+    const json = await res.json()
+    expect(json.error.code).toBe('VAT_REPORT_GENERATION_FAILED')
+  })
+})
@@ -0,0 +1,83 @@
+import { NextResponse } from 'next/server'
+import { buildVatSettlementProposal } from '@/lib/reports/vat-settlement'
+import { withRouteContext } from '@/lib/api/with-route-context'
+import { errorResponseFromCode } from '@/lib/errors/get-structured-error'
+import type { VatPeriodType } from '@/types'
+
+/**
+ * GET /api/reports/vat-declaration/settlement-proposal
+ *
+ * Builds the momsredovisning verifikat proposal for a VAT period (issue #980):
+ * the editable lines that clear the period's 26xx accounts to 2650/1650. The
+ * proposal is computed from the same ledger projection as the momsrapport;
+ * booking happens separately through POST /api/bookkeeping/journal-entries
+ * with source_type 'vat_settlement' once the user has reviewed the lines.
+ *
+ * Query parameters (same shape as /api/reports/vat-declaration):
+ *   periodType:       'monthly' | 'quarterly' | 'yearly'
+ *   year:             number (e.g., 2026)
+ *   period:           number (1-12 monthly, 1-4 quarterly, 1 yearly)
+ *   fiscal_period_id: optional; yearly only (räkenskapsår bounds)
+ */
+export const GET = withRouteContext(
+  'report.vat_settlement_proposal',
+  async (request, ctx) => {
+    const { supabase, companyId, log, requestId } = ctx
+
+    const { searchParams } = new URL(request.url)
+    const periodType = searchParams.get('periodType') as VatPeriodType | null
+    const yearStr = searchParams.get('year')
+    const periodStr = searchParams.get('period')
+    const fiscalPeriodId = searchParams.get('fiscal_period_id') ?? undefined
+
+    if (!periodType || !yearStr || !periodStr) {
+      return errorResponseFromCode('VAT_REPORT_MISSING_PARAMS', log, { requestId })
+    }
+
+    if (!['monthly', 'quarterly', 'yearly'].includes(periodType)) {
+      return errorResponseFromCode('VAT_REPORT_INVALID_PERIOD_TYPE', log, {
+        requestId,
+        details: { received: periodType },
+      })
+    }
+
+    const year = parseInt(yearStr, 10)
+    const period = parseInt(periodStr, 10)
+
+    if (isNaN(year) || year < 2000 || year > 2100) {
+      return errorResponseFromCode('VAT_REPORT_INVALID_YEAR', log, {
+        requestId,
+        details: { received: yearStr },
+      })
+    }
+
+    if (
+      isNaN(period) ||
+      (periodType === 'monthly' && (period < 1 || period > 12)) ||
+      (periodType === 'quarterly' && (period < 1 || period > 4)) ||
+      (periodType === 'yearly' && period !== 1)
+    ) {
+      return errorResponseFromCode('VAT_REPORT_INVALID_PERIOD', log, {
+        requestId,
+        details: { periodType, received: periodStr },
+      })
+    }
+
+    try {
+      const proposal = await buildVatSettlementProposal(
+        supabase, companyId!, periodType, year, period, { fiscalPeriodId },
+      )
+      return NextResponse.json({ data: proposal })
+    } catch (err) {
+      log.error('vat settlement proposal failed', err as Error, {
+        periodType,
+        year,
+        period,
+      })
+      return errorResponseFromCode('VAT_REPORT_GENERATION_FAILED', log, {
+        requestId,
+        details: { reason: err instanceof Error ? err.message : 'unknown' },
+      })
+    }
+  },
+)