feat(invoices): allow BAS class 1-3 posting-account overrides and complete the aktiekapital note (#1121)
- invoice/article posting-account overrides accept active class 1-3 accounts; class 1-2 (balance-sheet) accounts are rejected on VAT-bearing lines so the ruta 05 tax base always books to a 3xxx account - shared posting-account regex across server schemas, pending-operation re-validation, and client forms - share-capital settings (aktiekapital/antal_aktier) feed the annual-report note; kvotvarde derived per ABL 1 kap 6 $; all-or-nothing pair constraint - signed per-rate VAT breakdown on credit-note PDFs; U+2212 to ASCII hyphen Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Mattsson
co-authored by
Claude Fable 5
Claude Fable 5
parent
b0044bfe98
commit
43f7ccab9e
+11
-8
@@ -6,6 +6,7 @@ import { countCalendarMonths } from '@/lib/bookkeeping/accruals/compute'
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import { DimensionsBagSchema } from '@/lib/bookkeeping/dimension-resolver'
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import { validateEmployeeBankAccount } from '@/lib/salary/payment/bank-account'
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import { MAX_INVOICE_EMAIL_COPY_RECIPIENTS } from '@/lib/invoices/email-recipients'
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import { INVOICE_POSTING_ACCOUNT_REGEX } from '@/lib/invoices/posting-account'
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import type { AuditAction } from '@/types'
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// ============================================================
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@@ -47,10 +48,10 @@ const invoiceEmailAddressList = z
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`Högst ${MAX_INVOICE_EMAIL_COPY_RECIPIENTS} kopiemottagare är tillåtna`,
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)
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/** BAS class-3 revenue account: exactly 4 digits starting with 3 (försäljning/intäkt). */
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const revenueAccount = z
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/** Invoice-line posting account: an asset, liability/equity, or revenue account. */
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const invoicePostingAccount = z
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.string()
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.regex(/^3\d{3}$/, 'Revenue account must be a 4-digit BAS class-3 account (3xxx)')
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.regex(INVOICE_POSTING_ACCOUNT_REGEX, 'Posting account must be a 4-digit BAS class 1-3 account')
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/** Swedish VAT rate as an integer percent. */
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const vatRatePercent = z.union([z.literal(0), z.literal(6), z.literal(12), z.literal(25)])
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@@ -350,10 +351,12 @@ export const CreateInvoiceItemSchema = z
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unit_price: z.number(),
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vat_rate: z.number().min(0).max(100).optional(),
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// Article linkage. `article_id` ties the line to a catalog article (text
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// rows omit it). `revenue_account` is the optional BAS class-3 override the
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// engine books to; the API validates it against chart_of_accounts before use.
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// rows omit it). `revenue_account` is the legacy wire name for the optional
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// BAS class 1-3 posting-account override the engine books to; the API
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// validates it against chart_of_accounts before use, and class 1-2
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// accounts are only accepted on zero-VAT lines (build-invoice-write.ts).
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article_id: uuid.nullable().optional(),
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revenue_account: revenueAccount.nullable().optional(),
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revenue_account: invoicePostingAccount.nullable().optional(),
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// ROT/RUT-avdrag fields. `deduction_amount` is intentionally omitted from
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// the client schema: the API computes it from rot-rut-rules.ts so a
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// tampered client can't expand the 1513 receivable beyond the line total.
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@@ -606,9 +609,9 @@ export const CreateArticleSchema = z.object({
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// seeded currencies reference table: an unknown code is a clean 400 here
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// instead of a raw FK violation (23503) surfacing at insert time.
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currency: CurrencySchema.optional(),
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// Optional BAS class-3 revenue-account override. Null/omitted = derive from
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// Optional BAS class 1-3 posting-account override. Null/omitted = derive from
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// the invoice's VAT treatment (current behaviour).
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revenue_account: revenueAccount.nullable().optional(),
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revenue_account: invoicePostingAccount.nullable().optional(),
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// Margin/display only; never posted.
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cost_price: nonNegativeAmount.nullable().optional(),
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ean: z.string().max(32).nullable().optional(),
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@@ -2,15 +2,15 @@ import type { SupabaseClient } from '@supabase/supabase-js'
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import { getBASReference } from '@/lib/bookkeeping/bas-reference'
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/**
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* Classify a per-article revenue-account override against the company's chart:
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* Classify a per-article invoice posting-account override against the company's chart.
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*
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* - 'ok' : active class-3 account in the chart; accept as-is.
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* - 'activatable' : a class-3 account that is merely missing/inactive: either
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* an inactive chart row or a known BAS class-3 number not yet
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* - 'ok' : active class 1-3 account in the chart; accept as-is.
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* - 'activatable' : a class 1-3 account that is merely missing/inactive: either
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* an inactive chart row or a known BAS class 1-3 number not yet
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* in the chart. Routes translate this to ACCOUNTS_NOT_IN_CHART
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* so the standard activate-and-retry dialog flow applies
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* (same UX as the journal entry form).
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* - 'invalid' : anything else: a non-revenue account or a number unknown to
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* - 'invalid' : anything else: an account outside classes 1-3 or a number unknown to
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* both the chart and the BAS catalogue. Never bookable.
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*
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* Throws on an unexpected DB error so the route wrapper maps it to the canonical
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@@ -33,18 +33,18 @@ export async function checkRevenueAccount(
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if (error) throw error
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if (data) {
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if (data.account_class !== 3) return 'invalid'
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if (data.account_class < 1 || data.account_class > 3) return 'invalid'
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return data.is_active ? 'ok' : 'activatable'
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}
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const ref = getBASReference(account)
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return ref?.account_class === 3 ? 'activatable' : 'invalid'
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return ref && ref.account_class >= 1 && ref.account_class <= 3 ? 'activatable' : 'invalid'
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}
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/**
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* True when `account` exists in the company's chart of accounts as an ACTIVE
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* class-3 (revenue/intäkt) account. Used to guard the optional per-article
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* revenue-account override so a typo or a non-revenue account can never be
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* class 1-3 account. Used to guard the optional per-article posting-account
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* override so a typo or an unsuitable account can never be
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* pinned to an article (and later booked). Never trust the client.
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*
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* Throws on an unexpected DB error so the route wrapper maps it to the canonical
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@@ -59,7 +59,8 @@ export async function isValidRevenueAccount(
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.from('chart_of_accounts')
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.select('account_number')
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.eq('company_id', companyId)
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.eq('account_class', 3)
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.gte('account_class', 1)
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.lte('account_class', 3)
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.eq('is_active', true)
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.eq('account_number', account)
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.maybeSingle()
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@@ -356,6 +356,34 @@ describe('createInvoiceJournalEntry: per-article revenue account override', () =
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expect(debit).toBe(1250)
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})
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it('credits a selected liability account without treating the principal as revenue', async () => {
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const invoice = makeInvoice({
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subtotal: 10000,
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vat_amount: 0,
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total: 10000,
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vat_treatment: 'exempt',
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vat_rate: 0,
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items: [
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makeItem({
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description: 'Återbetalningsbar deposition',
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unit_price: 10000,
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line_total: 10000,
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vat_rate: 0,
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vat_amount: 0,
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revenue_account: '2897',
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}),
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],
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})
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await createInvoiceJournalEntry(null as never, 'company-1', 'user-1', invoice)
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const input = mockedCreateEntry.mock.calls[0][3]
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expect(input.lines.find((line) => line.account_number === '1510')?.debit_amount).toBe(10000)
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expect(input.lines.find((line) => line.account_number === '2897')?.credit_amount).toBe(10000)
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expect(input.lines.some((line) => line.account_number.startsWith('3'))).toBe(false)
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expect(input.lines.some((line) => line.account_number.startsWith('26'))).toBe(false)
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})
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it('ignores a per-line override on reverse charge: revenue stays on 3308', async () => {
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const invoice = makeInvoice({
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subtotal: 5000,
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@@ -535,6 +563,32 @@ describe('createInvoiceCashEntry: per-line VAT', () => {
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const totalCredit = input.lines.reduce((sum, l) => sum + l.credit_amount, 0)
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expect(totalDebit).toBe(totalCredit)
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})
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it('cash method credits a selected liability account at payment', async () => {
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const invoice = makeInvoice({
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subtotal: 10000,
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vat_amount: 0,
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total: 10000,
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vat_treatment: 'exempt',
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items: [
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makeItem({
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description: 'Återbetalningsbar deposition',
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unit_price: 10000,
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line_total: 10000,
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vat_rate: 0,
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vat_amount: 0,
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revenue_account: '2897',
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}),
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],
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})
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await createInvoiceCashEntry(null as never, 'company-1', 'user-1', invoice, '2024-07-01')
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const input = mockedCreateEntry.mock.calls[0][3]
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expect(input.lines.find((line) => line.account_number === '1930')?.debit_amount).toBe(10000)
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expect(input.lines.find((line) => line.account_number === '2897')?.credit_amount).toBe(10000)
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expect(input.lines.some((line) => line.account_number.startsWith('3'))).toBe(false)
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})
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})
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describe('createInvoiceJournalEntry: EUR foreign currency', () => {
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@@ -667,8 +667,13 @@ const INVOICE: Record<string, StructuredErrorEntry> = {
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},
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INVOICE_CREATE_REVENUE_ACCOUNT_INVALID: {
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httpStatus: 400,
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message_sv: 'Ett angivet försäljningskonto finns inte eller är inte ett aktivt intäktskonto (klass 3).',
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message_en: 'A supplied revenue account does not exist or is not an active class-3 income account.',
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message_sv: 'Ett angivet bokföringskonto finns inte eller är inte ett aktivt balans- eller intäktskonto (klass 1-3).',
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message_en: 'A supplied posting account does not exist or is not an active balance-sheet or revenue account (class 1-3).',
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},
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INVOICE_CREATE_POSTING_ACCOUNT_VAT_CONFLICT: {
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httpStatus: 400,
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message_sv: 'Ett balanskonto (klass 1-2) kan bara användas på rader utan moms. Använd ett intäktskonto (3xxx) för momspliktiga rader.',
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message_en: 'A balance-sheet account (class 1-2) can only be used on zero-VAT lines. Use a revenue account (3xxx) for VAT-bearing lines.',
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},
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INVOICE_CREATE_ROT_RUT_VALIDATION: {
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httpStatus: 400,
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@@ -1839,8 +1844,8 @@ const ARTICLE: Record<string, StructuredErrorEntry> = {
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},
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ARTICLE_REVENUE_ACCOUNT_INVALID: {
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httpStatus: 400,
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message_sv: 'Försäljningskontot finns inte eller är inte ett aktivt intäktskonto (klass 3).',
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message_en: 'The revenue account does not exist or is not an active class-3 income account.',
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message_sv: 'Bokföringskontot finns inte eller är inte ett aktivt balans- eller intäktskonto (klass 1-3).',
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message_en: 'The posting account does not exist or is not an active balance-sheet or revenue account (class 1-3).',
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},
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}
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@@ -117,17 +117,19 @@ describe('parseArticlesFile', () => {
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expect(result.rows[0].unit).toBe('st')
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})
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it('keeps a valid 3xxx revenue account and drops a non-3xxx one', () => {
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it('keeps class 1-3 posting accounts and drops a class-4 account', () => {
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const buffer = buildXlsx([
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['Benämning', 'Försäljningskonto'],
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['A', '3001'],
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['B', '1930'],
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['C', '4000'],
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])
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const result = parseArticlesFile(buffer, 'konto.xlsx')
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expect(result.rows[0].revenue_account).toBe('3001')
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expect(result.rows[1].revenue_account).toBeNull()
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expect(result.warnings.some((w) => w.toLowerCase().includes('försäljningskonto'))).toBe(true)
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expect(result.rows[1].revenue_account).toBe('1930')
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expect(result.rows[2].revenue_account).toBeNull()
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expect(result.warnings.some((w) => w.toLowerCase().includes('bokföringskonto'))).toBe(true)
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})
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it('treats a blank cost price as null (not 0)', () => {
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@@ -157,13 +157,13 @@ export function parseArticlesFile(
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const { rate: vatRate, note: vatNote } = normalizeVatRate(cell(row, columns.vat_rate_col))
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if (vatNote) vatNoteCount++
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// Keep only well-formed BAS class-3 overrides; the execute route validates
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// Keep only well-formed BAS class 1-3 overrides; the execute route validates
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// them further against the chart of accounts.
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const revenueRaw = cell(row, columns.revenue_account_col)
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let revenueAccount: string | null = null
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if (revenueRaw) {
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const digits = revenueRaw.replace(/\s/g, '')
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if (/^3\d{3}$/.test(digits)) revenueAccount = digits
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if (/^[123]\d{3}$/.test(digits)) revenueAccount = digits
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else droppedAccountCount++
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}
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@@ -203,7 +203,7 @@ export function parseArticlesFile(
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warnings.push(`${vatNoteCount} rad${vatNoteCount === 1 ? '' : 'er'} hade en momssats som avrundades till närmaste giltiga (0/6/12/25 %).`)
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}
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if (droppedAccountCount > 0) {
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warnings.push(`${droppedAccountCount} rad${droppedAccountCount === 1 ? '' : 'er'} hade ett ogiltigt försäljningskonto (måste vara 3xxx) som ignorerades.`)
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warnings.push(`${droppedAccountCount} rad${droppedAccountCount === 1 ? '' : 'er'} hade ett ogiltigt bokföringskonto (måste vara klass 1-3) som ignorerades.`)
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}
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if (rows.length === 0) {
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warnings.push('Inga giltiga artiklar hittades. Kontrollera att namn-/benämningskolumnen är korrekt mappad.')
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@@ -36,7 +36,7 @@ export interface ParsedArticleRow {
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* edit step; cleared once the operator confirms the rate. Not persisted.
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*/
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vat_rate_adjusted: boolean
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/** Optional BAS class-3 revenue-account override (validated server-side). */
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/** Optional BAS class 1-3 posting-account override (validated server-side). */
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revenue_account: string | null
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cost_price: number | null
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ean: string | null
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@@ -0,0 +1,68 @@
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import { describe, expect, it } from 'vitest'
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import type { InvoiceItem } from '@/types'
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import { buildPdfVatBreakdown, formatPdfCurrency } from '@/lib/invoices/pdf-template'
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function makeItem(overrides: Partial<InvoiceItem> = {}): InvoiceItem {
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return {
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id: 'item-1',
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invoice_id: 'invoice-1',
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sort_order: 0,
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line_type: 'product',
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description: 'Invoice row',
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quantity: 1,
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unit: 'st',
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unit_price: 100,
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line_total: 100,
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vat_rate: 25,
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vat_amount: 25,
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...overrides,
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}
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}
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describe('formatPdfCurrency', () => {
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it('uses a PDF-safe minus for Swedish negative amounts', () => {
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const formatted = formatPdfCurrency(-12.34, 'SEK', 'sv')
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expect(formatted).toBe('-12,34 SEK')
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expect(formatted).not.toContain('\u2212')
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})
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it('preserves English negative amount formatting', () => {
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expect(formatPdfCurrency(-12.34, 'SEK', 'en')).toBe('-12.34 SEK')
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})
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it('does not change positive Swedish amount formatting', () => {
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expect(formatPdfCurrency(18_992.2, 'SEK', 'sv')).toBe('18\u00a0992,20 SEK')
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})
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})
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describe('buildPdfVatBreakdown', () => {
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it('subtracts a negative adjustment from its VAT group', () => {
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const breakdown = buildPdfVatBreakdown([
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makeItem({ id: 'sale', line_total: 100, vat_amount: 25 }),
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makeItem({ id: 'deduction', line_total: -12.34, vat_amount: -3.09 }),
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])
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expect(breakdown.get(25)).toEqual({ base: 87.66, vat: 21.91 })
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})
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it('keeps whole credit-note VAT groups negative', () => {
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const breakdown = buildPdfVatBreakdown([
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makeItem({ line_total: -100, vat_amount: -25 }),
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])
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expect(breakdown.get(25)).toEqual({ base: -100, vat: -25 })
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})
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it('keeps mixed VAT rates signed and excludes text rows', () => {
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const breakdown = buildPdfVatBreakdown([
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makeItem({ id: 'rate-25', line_total: 200, vat_rate: 25, vat_amount: 50 }),
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makeItem({ id: 'rate-12', line_total: 100, vat_rate: 12, vat_amount: 12 }),
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makeItem({ id: 'rate-12-deduction', line_total: -20, vat_rate: 12, vat_amount: -2.4 }),
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makeItem({ id: 'text', line_type: 'text', line_total: 999, vat_rate: 25, vat_amount: 999 }),
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])
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expect(breakdown.get(25)).toEqual({ base: 200, vat: 50 })
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expect(breakdown.get(12)).toEqual({ base: 80, vat: 9.6 })
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})
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})
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@@ -1,6 +1,7 @@
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import type { SupabaseClient } from '@supabase/supabase-js'
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import type { Currency, Customer, InvoiceDocumentType } from '@/types'
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import { getVatRules, getAvailableVatRates } from '@/lib/invoices/vat-rules'
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import { isBalanceSheetAccount } from '@/lib/invoices/posting-account'
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import { fetchExchangeRate, convertToSEK } from '@/lib/currency/riksbanken'
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import { DEFAULT_DEFERRED_REVENUE_ACCOUNT } from '@/lib/bookkeeping/accruals/account-suggestions'
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import {
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@@ -226,16 +227,33 @@ export async function buildInvoiceWriteData(params: {
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},
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}
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}
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// A class 1-2 (balance-sheet) posting override is only valid on
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// zero-VAT lines (deposits, advances, outlays). On a VAT-bearing line
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// it would divert the tax base away from a 3xxx account and understate
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// ruta 05 of the momsdeklaration (ML 17 kap 24§).
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if (
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item.revenue_account &&
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isBalanceSheetAccount(item.revenue_account) &&
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itemRate > 0
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) {
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return {
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ok: false,
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code: 'INVOICE_CREATE_POSTING_ACCOUNT_VAT_CONFLICT',
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details: { account: item.revenue_account, vatRate: itemRate },
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}
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}
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const lineTotal = item.quantity * item.unit_price
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vatAmount += Math.round(lineTotal * itemRate / 100 * 100) / 100
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}
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}
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const total = documentType === 'delivery_note' ? 0 : subtotal + vatAmount
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// Validate any per-line revenue-account override against the company's chart
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// of accounts. Zod already constrains the shape to a 3xxx string; here we
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// confirm each is a real, active class-3 account so a typo or a non-revenue
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// account can never be booked. Never trust the client.
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// Validate any per-line posting-account override against the company's chart
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// of accounts. The legacy field name is revenue_account, but balance-sheet
|
||||
// accounts are valid for deposits, customer advances, and genuine outlays.
|
||||
// Zod already constrains the shape to classes 1-3; here we
|
||||
// confirm each is a real, active account so a typo or unsuitable account
|
||||
// can never be booked. Never trust the client.
|
||||
const overrideAccounts = Array.from(
|
||||
new Set(
|
||||
items
|
||||
@@ -248,7 +266,8 @@ export async function buildInvoiceWriteData(params: {
|
||||
.from('chart_of_accounts')
|
||||
.select('account_number')
|
||||
.eq('company_id', companyId)
|
||||
.eq('account_class', 3)
|
||||
.gte('account_class', 1)
|
||||
.lte('account_class', 3)
|
||||
.eq('is_active', true)
|
||||
.in('account_number', overrideAccounts)
|
||||
|
||||
|
||||
@@ -597,15 +597,30 @@ function createStyles(branding?: InvoiceBranding) {
|
||||
// Format currency with explicit ISO code so non-Swedish recipients see "1 234,56 SEK"
|
||||
// instead of the Swedish symbol "kr". Decimal style + appended code works for any
|
||||
// currency (SEK/EUR/USD) and avoids Intl's locale-specific symbol quirks.
|
||||
function formatCurrency(amount: number, currency: string = 'SEK', language: PdfLang = 'sv'): string {
|
||||
export function formatPdfCurrency(amount: number, currency: string = 'SEK', language: PdfLang = 'sv'): string {
|
||||
const formatted = new Intl.NumberFormat(language === 'en' ? 'en-US' : 'sv-SE', {
|
||||
style: 'decimal',
|
||||
minimumFractionDigits: 2,
|
||||
maximumFractionDigits: 2,
|
||||
}).format(amount)
|
||||
// sv-SE emits U+2212, which standard PDF fonts can silently drop. The
|
||||
// ASCII minus is supported by every allowed invoice font.
|
||||
}).format(amount).replaceAll('\u2212', '-')
|
||||
return `${formatted} ${currency}`
|
||||
}
|
||||
|
||||
export function buildPdfVatBreakdown(items: InvoiceItem[]): Map<number, { base: number; vat: number }> {
|
||||
const vatByRate = new Map<number, { base: number; vat: number }>()
|
||||
for (const item of items) {
|
||||
if (isTextLikeLine(item)) continue
|
||||
const rate = item.vat_rate ?? 0
|
||||
const group = vatByRate.get(rate) || { base: 0, vat: 0 }
|
||||
group.base += item.line_total
|
||||
group.vat += item.vat_amount || 0
|
||||
vatByRate.set(rate, group)
|
||||
}
|
||||
return vatByRate
|
||||
}
|
||||
|
||||
// Format date as ISO yyyy-MM-dd in both locales: universally unambiguous and
|
||||
// matches the project's formatDate() convention (lib/utils.ts).
|
||||
// Input is already a YYYY-MM-DD string from the DB, so slice avoids the
|
||||
@@ -678,16 +693,9 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
|
||||
const showVatColumn = hasPerLineVat && uniqueRates.size > 1
|
||||
|
||||
// Calculate per-rate VAT breakdown for totals
|
||||
const vatByRate = new Map<number, { base: number; vat: number }>()
|
||||
if (hasPerLineVat) {
|
||||
for (const item of billableItems) {
|
||||
const rate = item.vat_rate ?? 0
|
||||
const group = vatByRate.get(rate) || { base: 0, vat: 0 }
|
||||
group.base += Math.abs(item.line_total)
|
||||
group.vat += Math.abs(item.vat_amount || 0)
|
||||
vatByRate.set(rate, group)
|
||||
}
|
||||
}
|
||||
const vatByRate = hasPerLineVat
|
||||
? buildPdfVatBreakdown(billableItems)
|
||||
: new Map<number, { base: number; vat: number }>()
|
||||
const docType = (invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice'
|
||||
const isDeliveryNote = docType === 'delivery_note'
|
||||
const isProforma = docType === 'proforma'
|
||||
@@ -891,13 +899,13 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
|
||||
<Text style={styles.colQty}>{item.quantity}</Text>
|
||||
<Text style={styles.colUnit}>{item.unit}</Text>
|
||||
{!isDeliveryNote && (
|
||||
<Text style={styles.colPrice}>{formatCurrency(item.unit_price, invoice.currency, lang)}</Text>
|
||||
<Text style={styles.colPrice}>{formatPdfCurrency(item.unit_price, invoice.currency, lang)}</Text>
|
||||
)}
|
||||
{!isDeliveryNote && showVatColumn && (
|
||||
<Text style={styles.colVat}>{item.vat_rate ?? 0}%</Text>
|
||||
)}
|
||||
{!isDeliveryNote && (
|
||||
<Text style={styles.colTotal}>{formatCurrency(item.line_total, invoice.currency, lang)}</Text>
|
||||
<Text style={styles.colTotal}>{formatPdfCurrency(item.line_total, invoice.currency, lang)}</Text>
|
||||
)}
|
||||
</View>
|
||||
)
|
||||
@@ -910,7 +918,7 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
|
||||
<View style={styles.totalsSection}>
|
||||
<View style={styles.totalRow}>
|
||||
<Text style={styles.totalLabel}>{L.subtotal}</Text>
|
||||
<Text style={styles.totalValue}>{formatCurrency(invoice.subtotal, invoice.currency, lang)}</Text>
|
||||
<Text style={styles.totalValue}>{formatPdfCurrency(invoice.subtotal, invoice.currency, lang)}</Text>
|
||||
</View>
|
||||
{vatByRate.size > 1 ? (
|
||||
Array.from(vatByRate.entries())
|
||||
@@ -919,12 +927,12 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
|
||||
<View key={rate}>
|
||||
<View style={styles.totalRow}>
|
||||
<Text style={styles.totalLabel}>{L.net(rate)}</Text>
|
||||
<Text style={styles.totalValue}>{formatCurrency(group.base, invoice.currency, lang)}</Text>
|
||||
<Text style={styles.totalValue}>{formatPdfCurrency(group.base, invoice.currency, lang)}</Text>
|
||||
</View>
|
||||
{group.vat > 0 && (
|
||||
{group.vat !== 0 && (
|
||||
<View style={styles.totalRow}>
|
||||
<Text style={styles.totalLabel}>{L.vatRow(rate)}</Text>
|
||||
<Text style={styles.totalValue}>{formatCurrency(group.vat, invoice.currency, lang)}</Text>
|
||||
<Text style={styles.totalValue}>{formatPdfCurrency(group.vat, invoice.currency, lang)}</Text>
|
||||
</View>
|
||||
)}
|
||||
</View>
|
||||
@@ -938,7 +946,7 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
|
||||
!(company.vat_registered === false && invoice.vat_amount === 0) && (
|
||||
<View style={styles.totalRow}>
|
||||
<Text style={styles.totalLabel}>{L.vatRow(invoice.vat_rate ?? (vatByRate.size === 1 ? (vatByRate.keys().next().value ?? 0) : 0))}</Text>
|
||||
<Text style={styles.totalValue}>{formatCurrency(invoice.vat_amount, invoice.currency, lang)}</Text>
|
||||
<Text style={styles.totalValue}>{formatPdfCurrency(invoice.vat_amount, invoice.currency, lang)}</Text>
|
||||
</View>
|
||||
)
|
||||
)}
|
||||
@@ -952,20 +960,23 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
|
||||
{rounding.applies && (
|
||||
<View style={styles.totalRow}>
|
||||
<Text style={[styles.totalLabel, { fontSize: 8 }]}>{L.rounding}</Text>
|
||||
<Text style={[styles.totalValue, { fontSize: 8 }]}>{formatCurrency(rounding.roundingDelta, 'SEK', lang)}</Text>
|
||||
<Text style={[styles.totalValue, { fontSize: 8 }]}>{formatPdfCurrency(rounding.roundingDelta, 'SEK', lang)}</Text>
|
||||
</View>
|
||||
)}
|
||||
{showDeduction && (
|
||||
<View style={styles.totalRow}>
|
||||
<Text style={styles.totalLabel}>{L.deductionRow}</Text>
|
||||
<Text style={styles.totalValue}>
|
||||
−{formatCurrency(invoice.deduction_total ?? 0, invoice.currency, lang)}
|
||||
{/* deduction_total is stored as a positive magnitude;
|
||||
-Math.abs() keeps the row a reduction even if the
|
||||
stored sign convention ever changes. */}
|
||||
{formatPdfCurrency(-Math.abs(invoice.deduction_total ?? 0), invoice.currency, lang)}
|
||||
</Text>
|
||||
</View>
|
||||
)}
|
||||
<View style={styles.grandTotal}>
|
||||
<Text style={styles.grandTotalLabel}>{isCreditNote ? L.toCredit : L.toPay}</Text>
|
||||
<Text style={styles.grandTotalValue}>{formatCurrency(grandTotal, invoice.currency, lang)}</Text>
|
||||
<Text style={styles.grandTotalValue}>{formatPdfCurrency(grandTotal, invoice.currency, lang)}</Text>
|
||||
</View>
|
||||
</>
|
||||
)
|
||||
@@ -975,12 +986,12 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
|
||||
{invoice.vat_amount_sek != null && invoice.vat_amount_sek !== 0 && (
|
||||
<View style={styles.totalRow}>
|
||||
<Text style={[styles.totalLabel, { fontSize: 9 }]}>{L.vatInSek(invoice.exchange_rate ?? '')}</Text>
|
||||
<Text style={[styles.totalValue, { fontSize: 9 }]}>{formatCurrency(invoice.vat_amount_sek, 'SEK', lang)}</Text>
|
||||
<Text style={[styles.totalValue, { fontSize: 9 }]}>{formatPdfCurrency(invoice.vat_amount_sek, 'SEK', lang)}</Text>
|
||||
</View>
|
||||
)}
|
||||
<View style={styles.totalRow}>
|
||||
<Text style={[styles.totalLabel, { fontSize: 9 }]}>{L.totalInSek}</Text>
|
||||
<Text style={[styles.totalValue, { fontSize: 9 }]}>{formatCurrency(invoice.total_sek, 'SEK', lang)}</Text>
|
||||
<Text style={[styles.totalValue, { fontSize: 9 }]}>{formatPdfCurrency(invoice.total_sek, 'SEK', lang)}</Text>
|
||||
</View>
|
||||
</View>
|
||||
)}
|
||||
@@ -1036,7 +1047,7 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
|
||||
const work = i.work_type ? `, ${i.work_type}` : ''
|
||||
return (
|
||||
<Text key={idx} style={styles.deductionLineItem}>
|
||||
{`${kind}${work}: ${i.description}, ${formatCurrency(i.deduction_amount ?? 0, invoice.currency, lang)}`}
|
||||
{`${kind}${work}: ${i.description}, ${formatPdfCurrency(i.deduction_amount ?? 0, invoice.currency, lang)}`}
|
||||
</Text>
|
||||
)
|
||||
})}
|
||||
|
||||
@@ -0,0 +1,17 @@
|
||||
/**
|
||||
* Canonical shape for a per-line invoice posting-account override: a 4-digit
|
||||
* BAS class 1-3 account. Single source of truth shared by the server-side Zod
|
||||
* schemas (lib/api/schemas.ts) and the client-side form schemas
|
||||
* (ArticleForm, InvoiceEditor) so the two layers cannot drift apart.
|
||||
*
|
||||
* Classes 4-8 stay excluded: an invoice line never books to cost, payroll,
|
||||
* or financial accounts. Class 1-2 (balance-sheet) overrides exist for
|
||||
* deposits, customer advances, and genuine outlays; they are only bookable
|
||||
* on zero-VAT lines (enforced server-side in build-invoice-write.ts).
|
||||
*/
|
||||
export const INVOICE_POSTING_ACCOUNT_REGEX = /^[123]\d{3}$/
|
||||
|
||||
/** True when the account is a balance-sheet account (BAS class 1-2). */
|
||||
export function isBalanceSheetAccount(account: string): boolean {
|
||||
return /^[12]/.test(account)
|
||||
}
|
||||
@@ -475,7 +475,7 @@ async function commitCreateArticle(
|
||||
|
||||
if (validated.revenue_account) {
|
||||
const ok = await isValidRevenueAccount(supabase, companyId, validated.revenue_account)
|
||||
if (!ok) return { error: 'Revenue account is not an active class-3 account', status: 400 }
|
||||
if (!ok) return { error: 'Posting account is not an active class 1-3 account', status: 400 }
|
||||
}
|
||||
|
||||
const { data, error } = await supabase
|
||||
@@ -533,7 +533,7 @@ async function commitUpdateArticle(
|
||||
|
||||
if (validated.revenue_account) {
|
||||
const ok = await isValidRevenueAccount(supabase, companyId, validated.revenue_account)
|
||||
if (!ok) return { error: 'Revenue account is not an active class-3 account', status: 400 }
|
||||
if (!ok) return { error: 'Posting account is not an active class 1-3 account', status: 400 }
|
||||
}
|
||||
|
||||
const { article_id, ...rest } = validated
|
||||
@@ -1076,14 +1076,14 @@ async function commitCreateInvoice(
|
||||
vatAmount += Math.round(lineTotal * itemRate / 100 * 100) / 100
|
||||
}
|
||||
|
||||
// Validate any per-line revenue-account override (defense in depth: the field
|
||||
// Validate any per-line posting-account override (defense in depth: the legacy field
|
||||
// is frozen onto invoice_items and flows to generatePerRateLines()).
|
||||
const overrideAccounts = Array.from(
|
||||
new Set(billableItems.map((i) => i.revenue_account).filter((a): a is string => !!a)),
|
||||
)
|
||||
for (const acct of overrideAccounts) {
|
||||
if (!(await isValidRevenueAccount(supabase, companyId, acct))) {
|
||||
return { error: `Försäljningskonto ${acct} är inte ett aktivt intäktskonto (klass 3)`, status: 400 }
|
||||
return { error: `Bokföringskonto ${acct} är inte ett aktivt balans- eller intäktskonto (klass 1-3)`, status: 400 }
|
||||
}
|
||||
}
|
||||
|
||||
@@ -4977,4 +4977,3 @@ async function commitPendingOperationInner(
|
||||
data: result.data,
|
||||
}
|
||||
}
|
||||
|
||||
|
||||
@@ -1,13 +1,14 @@
|
||||
import { z } from 'zod'
|
||||
import { INVOICE_POSTING_ACCOUNT_REGEX } from '@/lib/invoices/posting-account'
|
||||
|
||||
// Commit-boundary re-validation for staged article operations. A staged
|
||||
// pending_operations row is re-parsed here before it touches the articles table
|
||||
// so a tampered row cannot inject unexpected fields or malformed data
|
||||
// (defense in depth, ASVS V4.5): mirrors lib/pending-operations/schemas/create-supplier.ts.
|
||||
|
||||
const revenueAccount = z
|
||||
const invoicePostingAccount = z
|
||||
.string()
|
||||
.regex(/^3\d{3}$/, 'Revenue account must be a 4-digit BAS class-3 account (3xxx)')
|
||||
.regex(INVOICE_POSTING_ACCOUNT_REGEX, 'Posting account must be a 4-digit BAS class 1-3 account')
|
||||
|
||||
const vatRatePercent = z.union([z.literal(0), z.literal(6), z.literal(12), z.literal(25)])
|
||||
|
||||
@@ -26,7 +27,7 @@ export const CreateArticleParamsSchema = z.object({
|
||||
unit: optString(32),
|
||||
price_excl_vat: z.number().nonnegative(),
|
||||
vat_rate: vatRatePercent.default(25),
|
||||
revenue_account: revenueAccount.nullable().optional(),
|
||||
revenue_account: invoicePostingAccount.nullable().optional(),
|
||||
cost_price: z.number().nonnegative().nullable().optional(),
|
||||
ean: optString(32),
|
||||
housework_type: optString(64),
|
||||
@@ -42,7 +43,7 @@ export const UpdateArticleParamsSchema = z.object({
|
||||
unit: optString(32),
|
||||
price_excl_vat: z.number().nonnegative().optional(),
|
||||
vat_rate: vatRatePercent.optional(),
|
||||
revenue_account: revenueAccount.nullable().optional(),
|
||||
revenue_account: invoicePostingAccount.nullable().optional(),
|
||||
cost_price: z.number().nonnegative().nullable().optional(),
|
||||
ean: optString(32),
|
||||
housework_type: optString(64),
|
||||
|
||||
@@ -245,6 +245,23 @@ describe('calculateVatDeclaration', () => {
|
||||
expect(result.transactionCount).toBe(0)
|
||||
})
|
||||
|
||||
it('does not report a refundable deposit credited to a liability account as turnover', async () => {
|
||||
seedLedger(
|
||||
[
|
||||
{ account_number: '1510', debit_amount: 10000, credit_amount: 0 },
|
||||
{ account_number: '2897', debit_amount: 0, credit_amount: 10000 },
|
||||
],
|
||||
['invoice_created'],
|
||||
)
|
||||
|
||||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||||
|
||||
expect(result.rutor.ruta05).toBe(0)
|
||||
expect(result.rutor.ruta42).toBe(0)
|
||||
expect(result.rutor.ruta49).toBe(0)
|
||||
expect(result.invoiceCount).toBe(1)
|
||||
})
|
||||
|
||||
it('sums output VAT to ruta10/11/12 and revenue to ruta05', async () => {
|
||||
seedLedger(
|
||||
[
|
||||
|
||||
Reference in New Issue
Block a user