fix(customers): make country ISO-2 everywhere and check it against the customer type (#2241)
* fix(customers): make country ISO-2 everywhere and check it against the customer type (#2025, #2028) customers.country and suppliers.country were read as ISO codes by the periodisk sammanstallning (SKV 5740), Peppol and the provider importers but written as English names by the customer form and the v1 API, so a correct German customer produced GERMANY811234567 in the SKV file plus two false warnings, and an EU customer saved with land Sverige got reverse charge with nothing objecting until after the invoice was sent. - lib/vat/country-codes.ts: one helper that normalises codes and the Swedish/English names the writers used to store, the country-vs-type rule (swedish_business = SE, eu_business = EU member other than SE that matches the VAT prefix, non_eu_business = outside the EU), and the reverse-charge country gate. - Writers: customer form and supplier form get a country select; internal REST, v1 REST, bulk-create, MCP create/update, CSV/Excel import and the provider migration mapper normalise to a code and refuse unknown text; the consistency rule is a form error and an API 400 (CUSTOMER_COUNTRY_MISMATCH on update). An omitted country is SE for Swedish types, derived from the VAT prefix for eu_business, required for non_eu_business. - vat-rules.ts: getVatRules and friends take the country as a third argument and grant reverse charge only for an EU country other than SE; every invoice/sales-order/MCP call site passes customer.country. - periodisk sammanstallning reads legacy names through the same helper. - Migration 20260903170000: normalize_country_code() SQL twin, country_raw rollback column on both tables, backfill of every non-code row; unknown text is left as-is. pg-real test for the function. Closes #2025, closes #2028 Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01D5EmmndLyDCmY5NHYAvYkE * fix(customers): keep reverse charge for defaulted-SE EU rows, gate the country rule on the fields it reads, fix build Skeptic and CI findings on #2241, one pass: - Migration step 4: eu_business rows whose country was null or only the old writer default (SE) while the VAT number names another EU member take the country from the prefix. The pre-2026-09 rules granted reverse charge on type + VIES validation alone, so these rows invoiced at 0% and would have flipped to 25% on the next invoice. country_raw = '' marks a null origin; rollback uses nullif(country_raw, ''). - countryPermitsReverseCharge refuses SE only: a VIES-validated number outweighs a non-EU address (Swiss company registered in DE, Monaco with a FR number, Northern Ireland XI). - checkCountryConsistency: an eu_business outside the EU VAT area is accepted when the VAT prefix is an EU-trade registration (incl. XI); Monaco maps to the FR prefix. - Internal PATCH, MCP update and the commit executor judge the country rule only when customer_type, country or vat_number is part of the update, so a contradictory legacy row can still change its email (v1 already did). - Webshop-order customers get the order's billing country; spreadsheet import derives a missing country from the type and flags contradictions (parser row error + execute schema refine). - Build: v1 [id] route typed the existing row through a narrowed alias (never) and passed messageSv/messageEn the v1 error context lacks; the self-billed customer projection lacked country. - Checks: regenerated skills/accounted-api (customer example country SE). - New parity test holds the migration's SQL name table to the TS table. - DECISIONS.md: correct migration version and the revised rule. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01D5EmmndLyDCmY5NHYAvYkE --------- Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
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Mattsson
co-authored by
Claude Fable 5.1
Claude Fable 5.1
parent
80b87c55fc
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3918ff6620
@@ -129,7 +129,7 @@ describe('buildInvoiceWriteData', () => {
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enqueue({ data: { vat_registered: true }, error: null })
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// 10% is not a Swedish momssats (ML 9 kap: 25 / 12 / 6) for any customer.
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const customer = makeCustomer({ customer_type: 'eu_business', vat_number_validated: true })
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const customer = makeCustomer({ customer_type: 'eu_business', country: 'DE', vat_number: 'DE811234567', vat_number_validated: true })
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const result = await call(enqueue, supabase as unknown as SupabaseClient, customer, {
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...baseHeader,
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items: [{ description: 'Konsult', quantity: 1, unit: 'tim', unit_price: 1000, vat_rate: 10 }],
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@@ -149,7 +149,7 @@ describe('buildInvoiceWriteData', () => {
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enqueue({ data: { vat_registered: true }, error: null })
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// Huvudregeln (ML 6 kap. 34 §): taxed where the buyer is established.
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const customer = makeCustomer({ customer_type: 'eu_business', vat_number_validated: true })
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const customer = makeCustomer({ customer_type: 'eu_business', country: 'DE', vat_number: 'DE811234567', vat_number_validated: true })
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const result = await call(enqueue, supabase as unknown as SupabaseClient, customer, {
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...baseHeader,
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items: [{ description: 'Konsult', quantity: 10, unit: 'tim', unit_price: 1000, vat_rate: 0 }],
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@@ -170,7 +170,7 @@ describe('buildInvoiceWriteData', () => {
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// Widening the permitted set must not change the default: an omitted
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// vat_rate still falls back to getVatRules().rate === 0.
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const customer = makeCustomer({ customer_type: 'eu_business', vat_number_validated: true })
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const customer = makeCustomer({ customer_type: 'eu_business', country: 'DE', vat_number: 'DE811234567', vat_number_validated: true })
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const result = await call(enqueue, supabase as unknown as SupabaseClient, customer, {
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...baseHeader,
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items: [{ description: 'Konsult', quantity: 1, unit: 'tim', unit_price: 1000 }],
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@@ -190,7 +190,7 @@ describe('buildInvoiceWriteData', () => {
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// Stockholm hotel night invoiced to a German company. Restaurang/hotell is
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// taxed where performed (ML 6 kap. exception), so Swedish 12% applies even
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// though the buyer is an EU business. This was refused outright before.
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const customer = makeCustomer({ customer_type: 'eu_business', vat_number_validated: true })
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const customer = makeCustomer({ customer_type: 'eu_business', country: 'DE', vat_number: 'DE811234567', vat_number_validated: true })
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const result = await call(enqueue, supabase as unknown as SupabaseClient, customer, {
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...baseHeader,
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items: [{ description: 'Hotellnatt Stockholm', quantity: 2, unit: 'natt', unit_price: 1000, vat_rate: 12 }],
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@@ -254,7 +254,7 @@ describe('buildInvoiceWriteData', () => {
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// 0% consulting (huvudregeln, reverse charge) + 12% hotel (taxed where
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// performed) on one invoice. The buyer IS liable for the consulting line,
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// so the notation is required; the 12% line still carries Swedish VAT.
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const customer = makeCustomer({ customer_type: 'eu_business', vat_number_validated: true })
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const customer = makeCustomer({ customer_type: 'eu_business', country: 'DE', vat_number: 'DE811234567', vat_number_validated: true })
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const result = await call(enqueue, supabase as unknown as SupabaseClient, customer, {
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...baseHeader,
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items: [
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@@ -0,0 +1,64 @@
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/**
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* The customer's country gates reverse charge (#2025). An eu_business row
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* with a validated German VAT number but country SE used to get 0% here,
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* and the periodisk sammanställning was the first thing to object, after
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* the invoice had been sent and booked on 3308.
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*/
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import { describe, it, expect } from 'vitest'
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import {
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getArticleVatRateAdoptionSet,
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getAvailableVatRates,
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getPermittedVatRates,
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getVatRules,
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isReverseChargeCustomer,
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} from '../vat-rules'
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describe('reverse charge requires an EU country other than Sweden', () => {
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it('grants reverse charge to a validated EU business in another EU country', () => {
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expect(isReverseChargeCustomer('eu_business', true, 'DE')).toBe(true)
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expect(getVatRules('eu_business', true, 'DE')).toMatchObject({ treatment: 'reverse_charge', rate: 0, momsRuta: '39' })
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expect(getAvailableVatRates('eu_business', true, 'DE').map((r) => r.treatment)).toEqual(['reverse_charge'])
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expect(getPermittedVatRates('eu_business', true, 'DE')[0].treatment).toBe('reverse_charge')
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expect(getArticleVatRateAdoptionSet('eu_business', true, 'DE').size).toBe(0)
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})
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it('refuses reverse charge when the country is Sweden (#2025)', () => {
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expect(isReverseChargeCustomer('eu_business', true, 'SE')).toBe(false)
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expect(getVatRules('eu_business', true, 'SE')).toMatchObject({ treatment: 'standard_25', rate: 25, momsRuta: '05' })
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expect(getAvailableVatRates('eu_business', true, 'SE').map((r) => r.rate)).toEqual([25, 12, 6, 0])
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// The permitted set is the domestic set, not "0% first plus the Swedish rates".
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expect(getPermittedVatRates('eu_business', true, 'SE').map((r) => r.treatment)).toEqual([
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'standard_25',
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'reduced_12',
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'reduced_6',
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'exempt',
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])
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expect(getArticleVatRateAdoptionSet('eu_business', true, 'SE')).toEqual(new Set([25, 12, 6, 0]))
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})
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it('keeps reverse charge for a validated number with a non-EU address', () => {
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// The VIES-validated number is the stronger evidence of an EU
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// registration: a Swiss company registered in Germany, Monaco,
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// Northern Ireland. Only Sweden refuses.
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expect(getVatRules('eu_business', true, 'CH').treatment).toBe('reverse_charge')
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expect(getVatRules('eu_business', true, 'MC').treatment).toBe('reverse_charge')
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expect(getVatRules('eu_business', true, 'GB').treatment).toBe('reverse_charge')
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})
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it('reads a legacy country name the same way as its code', () => {
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expect(getVatRules('eu_business', true, 'Sweden').treatment).toBe('standard_25')
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expect(getVatRules('eu_business', true, 'Germany').treatment).toBe('reverse_charge')
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})
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it('keeps the pre-2026-09 behaviour when the country is unknown', () => {
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expect(getVatRules('eu_business', true).treatment).toBe('reverse_charge')
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expect(getVatRules('eu_business', true, null).treatment).toBe('reverse_charge')
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expect(getVatRules('eu_business', true, 'Deutschland (Bayern)').treatment).toBe('reverse_charge')
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})
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it('does not touch export or domestic customers', () => {
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expect(getVatRules('non_eu_business', false, 'SE').treatment).toBe('export')
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expect(getVatRules('swedish_business', true, 'DE').treatment).toBe('standard_25')
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expect(getVatRules('eu_business', false, 'DE').treatment).toBe('standard_25')
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})
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})
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