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>
2026-07-23 12:16:00 +02:00
parent b0044bfe98
commit 43f7ccab9e
27 changed files with 440 additions and 109 deletions
@@ -0,0 +1,68 @@
+import { describe, expect, it } from 'vitest'
+import type { InvoiceItem } from '@/types'
+import { buildPdfVatBreakdown, formatPdfCurrency } from '@/lib/invoices/pdf-template'
+
+function makeItem(overrides: Partial<InvoiceItem> = {}): InvoiceItem {
+  return {
+    id: 'item-1',
+    invoice_id: 'invoice-1',
+    sort_order: 0,
+    line_type: 'product',
+    description: 'Invoice row',
+    quantity: 1,
+    unit: 'st',
+    unit_price: 100,
+    line_total: 100,
+    vat_rate: 25,
+    vat_amount: 25,
+    ...overrides,
+  }
+}
+
+describe('formatPdfCurrency', () => {
+  it('uses a PDF-safe minus for Swedish negative amounts', () => {
+    const formatted = formatPdfCurrency(-12.34, 'SEK', 'sv')
+
+    expect(formatted).toBe('-12,34 SEK')
+    expect(formatted).not.toContain('\u2212')
+  })
+
+  it('preserves English negative amount formatting', () => {
+    expect(formatPdfCurrency(-12.34, 'SEK', 'en')).toBe('-12.34 SEK')
+  })
+
+  it('does not change positive Swedish amount formatting', () => {
+    expect(formatPdfCurrency(18_992.2, 'SEK', 'sv')).toBe('18\u00a0992,20 SEK')
+  })
+})
+
+describe('buildPdfVatBreakdown', () => {
+  it('subtracts a negative adjustment from its VAT group', () => {
+    const breakdown = buildPdfVatBreakdown([
+      makeItem({ id: 'sale', line_total: 100, vat_amount: 25 }),
+      makeItem({ id: 'deduction', line_total: -12.34, vat_amount: -3.09 }),
+    ])
+
+    expect(breakdown.get(25)).toEqual({ base: 87.66, vat: 21.91 })
+  })
+
+  it('keeps whole credit-note VAT groups negative', () => {
+    const breakdown = buildPdfVatBreakdown([
+      makeItem({ line_total: -100, vat_amount: -25 }),
+    ])
+
+    expect(breakdown.get(25)).toEqual({ base: -100, vat: -25 })
+  })
+
+  it('keeps mixed VAT rates signed and excludes text rows', () => {
+    const breakdown = buildPdfVatBreakdown([
+      makeItem({ id: 'rate-25', line_total: 200, vat_rate: 25, vat_amount: 50 }),
+      makeItem({ id: 'rate-12', line_total: 100, vat_rate: 12, vat_amount: 12 }),
+      makeItem({ id: 'rate-12-deduction', line_total: -20, vat_rate: 12, vat_amount: -2.4 }),
+      makeItem({ id: 'text', line_type: 'text', line_total: 999, vat_rate: 25, vat_amount: 999 }),
+    ])
+
+    expect(breakdown.get(25)).toEqual({ base: 200, vat: 50 })
+    expect(breakdown.get(12)).toEqual({ base: 80, vat: 9.6 })
+  })
+})
@@ -1,6 +1,7 @@
 import type { SupabaseClient } from '@supabase/supabase-js'
 import type { Currency, Customer, InvoiceDocumentType } from '@/types'
 import { getVatRules, getAvailableVatRates } from '@/lib/invoices/vat-rules'
+import { isBalanceSheetAccount } from '@/lib/invoices/posting-account'
 import { fetchExchangeRate, convertToSEK } from '@/lib/currency/riksbanken'
 import { DEFAULT_DEFERRED_REVENUE_ACCOUNT } from '@/lib/bookkeeping/accruals/account-suggestions'
 import {
@@ -226,16 +227,33 @@ export async function buildInvoiceWriteData(params: {
          },
        }
      }
+      // A class 1-2 (balance-sheet) posting override is only valid on
+      // zero-VAT lines (deposits, advances, outlays). On a VAT-bearing line
+      // it would divert the tax base away from a 3xxx account and understate
+      // ruta 05 of the momsdeklaration (ML 17 kap 24§).
+      if (
+        item.revenue_account &&
+        isBalanceSheetAccount(item.revenue_account) &&
+        itemRate > 0
+      ) {
+        return {
+          ok: false,
+          code: 'INVOICE_CREATE_POSTING_ACCOUNT_VAT_CONFLICT',
+          details: { account: item.revenue_account, vatRate: itemRate },
+        }
+      }
      const lineTotal = item.quantity * item.unit_price
      vatAmount += Math.round(lineTotal * itemRate / 100 * 100) / 100
    }
  }
  const total = documentType === 'delivery_note' ? 0 : subtotal + vatAmount

-  // Validate any per-line revenue-account override against the company's chart
-  // of accounts. Zod already constrains the shape to a 3xxx string; here we
-  // confirm each is a real, active class-3 account so a typo or a non-revenue
-  // account can never be booked. Never trust the client.
+  // Validate any per-line posting-account override against the company's chart
+  // 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)
+}