* 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>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Fable 5
Claude Fable 5
parent
5d7127a38a
commit
2774e01258
@@ -9,7 +9,7 @@ let results: Array<{ data?: unknown; error?: unknown }>
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function makeBuilder() {
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const b: Record<string, unknown> = {}
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for (const m of ['select', 'eq', 'in', 'gte', 'lte', 'lt', 'or', 'not', 'order', 'range']) {
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for (const m of ['select', 'eq', 'neq', 'in', 'gte', 'lte', 'lt', 'or', 'not', 'order', 'range']) {
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b[m] = vi.fn().mockReturnValue(b)
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}
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b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
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@@ -0,0 +1,226 @@
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import { describe, it, expect, vi, beforeEach } from 'vitest'
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import { buildVatSettlementProposal } from '../vat-settlement'
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// ============================================================
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// Mock: results routed by table + select shape (the builder runs its two
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// ledger queries and the existing-entries lookup concurrently, so a
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// sequential result queue would be order-fragile).
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// ============================================================
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interface MockData {
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/** journal_entries rows for the entry-scope query (fetchEntryLines step 1). */
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entries?: Array<{ id: string }>
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/** journal_entry_lines rows (fetchEntryLines step 2). */
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lines?: Array<Record<string, unknown>>
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/** Existing vat_settlement entries in the period. */
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existing?: Array<Record<string, unknown>>
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/** Error returned by the existing-settlement lookup. */
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existingError?: { message: string }
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/** fiscal_periods row for yearly (helårsmoms) bounds. */
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fiscalPeriod?: { period_start: string; period_end: string } | null
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}
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let neqCalls: Array<[string, unknown]>
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function makeClient(data: MockData) {
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neqCalls = []
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return {
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from: vi.fn().mockImplementation((table: string) => {
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let selectStr = ''
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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const b: Record<string, any> = {}
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b.select = vi.fn().mockImplementation((s: string) => {
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selectStr = s
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return b
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})
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for (const m of ['eq', 'in', 'gte', 'lte', 'order', 'range', 'limit']) {
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b[m] = vi.fn().mockReturnValue(b)
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}
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b.neq = vi.fn().mockImplementation((col: string, val: unknown) => {
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neqCalls.push([col, val])
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return b
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})
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b.maybeSingle = vi.fn().mockResolvedValue({ data: data.fiscalPeriod ?? null, error: null })
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b.then = (resolve: (v: unknown) => void) => {
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if (table === 'journal_entry_lines') return resolve({ data: data.lines ?? [], error: null })
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// journal_entries serves two queries: the entry scope for the ledger
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// totals (select 'id') and the existing-settlement lookup (selects
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// voucher columns).
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if (selectStr.includes('voucher_series')) {
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return resolve(
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data.existingError
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? { data: null, error: data.existingError }
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: { data: data.existing ?? [], error: null },
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)
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}
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return resolve({ data: data.entries ?? [], error: null })
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}
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return b
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}),
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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} as any
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}
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let lineId = 0
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function vatLine(account: string, debit: number, credit: number) {
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lineId += 1
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return {
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id: `l${lineId}`,
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journal_entry_id: 'e1',
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account_number: account,
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debit_amount: debit,
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credit_amount: credit,
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}
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}
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beforeEach(() => {
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vi.clearAllMocks()
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lineId = 0
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})
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describe('buildVatSettlementProposal', () => {
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it('clears the 26xx accounts, books the filed whole-krona net on 2650 and the öre gap on 3740', async () => {
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const supabase = makeClient({
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entries: [{ id: 'e1' }],
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lines: [
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vatLine('2611', 0, 2500.75),
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vatLine('2641', 1000.5, 0),
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// Revenue feeds ruta05 but is never part of the settlement entry.
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vatLine('3001', 0, 10003.0),
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],
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})
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const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'quarterly', 2026, 1)
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expect(proposal.period).toEqual({
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type: 'quarterly', year: 2026, period: 1, start: '2026-01-01', end: '2026-03-31',
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})
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expect(proposal.entry_date).toBe('2026-03-31')
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expect(proposal.description).toBe('Momsredovisning Kvartal 1 2026')
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expect(proposal.is_empty).toBe(false)
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// Filed net = trunc(2500.75) - trunc(1000.50) = 1500 (öretal faller bort)
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expect(proposal.filed_net).toBe(1500)
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expect(proposal.rounding_amount).toBe(0.25)
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expect(proposal.lines).toEqual([
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{ account_number: '2611', debit_amount: 2500.75, credit_amount: 0 },
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{ account_number: '2641', debit_amount: 0, credit_amount: 1000.5 },
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{
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account_number: '2650', debit_amount: 0, credit_amount: 1500,
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line_description: 'Moms att betala',
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},
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{
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account_number: '3740', debit_amount: 0, credit_amount: 0.25,
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line_description: 'Öres- och kronutjämning',
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},
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])
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// The proposed entry always balances.
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const debits = proposal.lines.reduce((s, l) => s + l.debit_amount, 0)
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const credits = proposal.lines.reduce((s, l) => s + l.credit_amount, 0)
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expect(debits).toBeCloseTo(credits, 2)
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// The projection must ignore already-booked settlements, or booking once
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// would change the next proposal.
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expect(neqCalls).toContainEqual(['source_type', 'vat_settlement'])
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})
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it('books a refund period as a 1650 (Momsfordran) debit', async () => {
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const supabase = makeClient({
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entries: [{ id: 'e1' }],
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lines: [
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vatLine('2611', 0, 100),
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vatLine('2641', 400, 0),
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],
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})
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const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'monthly', 2026, 6)
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expect(proposal.filed_net).toBe(-300)
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expect(proposal.rounding_amount).toBe(0)
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expect(proposal.lines).toEqual([
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{ account_number: '2611', debit_amount: 100, credit_amount: 0 },
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{ account_number: '2641', debit_amount: 0, credit_amount: 400 },
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{
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account_number: '1650', debit_amount: 300, credit_amount: 0,
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line_description: 'Moms att återfå',
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},
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])
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})
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it('clears an account sitting on the wrong side (credit-note-heavy period)', async () => {
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const supabase = makeClient({
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entries: [{ id: 'e1' }],
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// Output VAT with a net DEBIT balance: credit notes exceeded sales.
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lines: [vatLine('2611', 50, 0)],
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})
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const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'monthly', 2026, 2)
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expect(proposal.filed_net).toBe(-50)
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expect(proposal.lines).toEqual([
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{ account_number: '2611', debit_amount: 0, credit_amount: 50 },
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{
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account_number: '1650', debit_amount: 50, credit_amount: 0,
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line_description: 'Moms att återfå',
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},
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])
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})
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it('is empty when the period has no VAT-account activity (revenue alone does not settle)', async () => {
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const supabase = makeClient({
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entries: [{ id: 'e1' }],
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lines: [vatLine('3001', 0, 1000)],
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})
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const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'quarterly', 2026, 2)
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expect(proposal.is_empty).toBe(true)
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expect(proposal.lines).toEqual([])
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expect(proposal.filed_net).toBe(0)
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})
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it('uses the räkenskapsår bounds for yearly VAT when a fiscal period is supplied', async () => {
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const supabase = makeClient({
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entries: [{ id: 'e1' }],
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lines: [vatLine('2611', 0, 100), vatLine('2641', 25, 0)],
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fiscalPeriod: { period_start: '2025-07-01', period_end: '2026-06-30' },
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})
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const proposal = await buildVatSettlementProposal(
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supabase, 'company-1', 'yearly', 2026, 1, { fiscalPeriodId: 'fp-1' },
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)
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expect(proposal.period.start).toBe('2025-07-01')
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expect(proposal.period.end).toBe('2026-06-30')
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expect(proposal.entry_date).toBe('2026-06-30')
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expect(proposal.description).toBe('Momsredovisning Helår 2026')
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})
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it('surfaces existing vat_settlement entries in the period', async () => {
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const existing = [{
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id: 'je-1', status: 'posted', entry_date: '2026-03-31',
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voucher_series: 'M', voucher_number: 3,
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}]
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const supabase = makeClient({
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entries: [{ id: 'e1' }],
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lines: [vatLine('2611', 0, 100)],
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existing,
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})
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const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'quarterly', 2026, 1)
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expect(proposal.existing_entries).toEqual(existing)
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})
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it('throws when the existing-settlement lookup fails (the UI gate depends on it)', async () => {
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const supabase = makeClient({
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entries: [{ id: 'e1' }],
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lines: [vatLine('2611', 0, 100)],
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existingError: { message: 'boom' },
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})
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await expect(
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buildVatSettlementProposal(supabase, 'company-1', 'quarterly', 2026, 1),
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).rejects.toThrow('existing vat_settlement lookup failed: boom')
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})
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})
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