Mcp/entry bug (#580)

* feat: restore document version supersession on posted entries

* refactor: update VAT handling logic to remove dependency on seller registration status

* feat: update VAT handling to respect seller registration status across invoice processing

* feat: add no-op migration placeholder for document supersession

lib/invoices/__tests__/vat-rules.test.ts

@@ -67,11 +67,13 @@ describe('getAvailableVatRates', () => {
     expect(rates).toHaveLength(4)
   })
 
-  it('collapses to single 0% exempt option when seller is NOT VAT-registered', () => {
-    // ML 1 kap. 1§ — a non-skattskyldig seller may not charge VAT, so the
-    // picker must offer 0% only, regardless of customer type.
-    for (const ct of ['individual', 'swedish_business', 'eu_business', 'non_eu_business'] as const) {
-      const rates = getAvailableVatRates(ct, true, false)
+  it('collapses to 0%/exempt for non-registered sellers regardless of customer type', () => {
+    // ML 1 kap. 1§ — only a skattskyldig may charge output VAT. The picker
+    // must never offer non-zero rates when vat_registered=false; the API
+    // route (route.ts) and preview-pdf route enforce the same gate so a
+    // client bypassing the UI also gets rejected.
+    for (const customerType of ['individual', 'swedish_business', 'eu_business', 'non_eu_business'] as const) {
+      const rates = getAvailableVatRates(customerType, false, false)
       expect(rates).toHaveLength(1)
       expect(rates[0]).toEqual({
         rate: 0,
@@ -81,10 +83,10 @@ describe('getAvailableVatRates', () => {
     }
   })
 
-  it('defaults vatRegistered to true (current behavior preserved)', () => {
-    // Existing callers omit the third arg — they must still see the full
-    // rate set for Swedish customers.
-    const rates = getAvailableVatRates('swedish_business')
+  it('defaults vatRegistered to true (legitimate VAT path)', () => {
+    // Explicit default-arg pin so a future signature change doesn't silently
+    // flip the default and strip VAT from invoices for registered sellers.
+    const rates = getAvailableVatRates('swedish_business', false)
     expect(rates).toHaveLength(4)
   })
 })
@@ -177,11 +179,12 @@ describe('getVatRules', () => {
     })
   })
 
-  it('short-circuits to exempt/0/empty momsRuta when seller is NOT VAT-registered', () => {
-    // ML 1 kap. 1§ — no output VAT, no momsdeklaration row, regardless of
-    // customer type. Verified for all four customer types.
-    for (const ct of ['individual', 'swedish_business', 'eu_business', 'non_eu_business'] as const) {
-      const rules = getVatRules(ct, true, false)
+  it('short-circuits to exempt / rate 0 / empty momsRuta for non-registered sellers', () => {
+    // ML 1 kap. 1§ — non-skattskyldig cannot charge output VAT. momsRuta is
+    // intentionally empty so a downstream momsdeklaration generator never
+    // mis-files a non-registered seller's revenue into ruta 05.
+    for (const customerType of ['individual', 'swedish_business', 'eu_business', 'non_eu_business'] as const) {
+      const rules = getVatRules(customerType, false, false)
       expect(rules).toEqual({
         treatment: 'exempt',
         rate: 0,
@@ -190,12 +193,12 @@ describe('getVatRules', () => {
     }
   })
 
-  it('defaults vatRegistered to true (current behavior preserved)', () => {
-    // Existing callers omit the third arg — they must still see standard_25
-    // for Swedish customers.
-    const rules = getVatRules('swedish_business')
+  it('defaults vatRegistered to true (legitimate VAT path)', () => {
+    // Explicit default-arg pin (see corresponding getAvailableVatRates test).
+    const rules = getVatRules('swedish_business', false)
     expect(rules.rate).toBe(25)
     expect(rules.treatment).toBe('standard_25')
+    expect(rules.momsRuta).toBe('05')
   })
 })
 

lib/invoices/pdf-template.tsx

@@ -873,7 +873,7 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
               // charge output VAT, so a "Moms 0%" line would imply VAT
               // accounting that doesn't exist. The notice block below the
               // payment section explains the absence of VAT.
-              !(company.vat_registered === false && invoice.vat_amount === 0) && (
+              company.vat_registered !== false && (
                 <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>
@@ -1069,7 +1069,10 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
             don't apply, and a single dedicated notice is clearer for the
             customer than reusing the exempt notice (which implies the sale
             specifically is exempt while the seller is otherwise within the
-            VAT system). */}
+            VAT system). Server-side enforcement (api/invoices/route.ts +
+            preview-pdf/route.ts) coerces vat_amount to 0 for non-registered
+            sellers, so this branch always lines up with what's in the
+            totals block. */}
         {company.vat_registered === false ? (
           <View style={styles.reverseChargeBox}>
             <Text style={styles.reverseChargeText}>{L.notVatRegisteredNotice}</Text>

lib/invoices/vat-rules.ts

@@ -15,7 +15,9 @@ export interface VatRateOption {
  * When the seller is not VAT-registered (`vatRegistered=false`), every customer
  * type collapses to a single 0% / exempt option. ML 1 kap. 1§ — only a
  * skattskyldig person may charge VAT, so the picker must never offer non-zero
- * rates in that mode.
+ * rates in that mode. ML 16 kap. 23 § (faktureringsmoms) imposes liability for
+ * VAT erroneously stated on a document, but does NOT grant the right to charge
+ * it — so we block at source rather than allow + warn.
  */
 export function getAvailableVatRates(
   customerType: CustomerType,
@@ -82,7 +84,8 @@ export interface VatRule {
  * When the seller is not VAT-registered (`vatRegistered=false`), the rules
  * short-circuit to `{ treatment: 'exempt', rate: 0, momsRuta: '' }` regardless
  * of customer type — ML 1 kap. 1§ bars a non-skattskyldig from charging output
- * VAT. `momsRuta` is empty so the invoice doesn't claim a momsdeklaration row.
+ * VAT. `momsRuta` is empty so a downstream momsdeklaration generator never
+ * mis-files a non-registered seller's "sales" into ruta 05.
  */
 export function getVatRules(
   customerType: CustomerType,

lib/pending-operations/commit.ts

@@ -2198,7 +2198,7 @@ async function commitCorrectEntry(
   // commit-time gate matches the staging-time signal.
   const { data: original, error: origErr } = await supabase
     .from('journal_entries')
-    .select('id, status, entry_date, fiscal_period_id, fiscal_periods!inner(is_closed, locked_at)')
+    .select('id, status, entry_date, fiscal_period_id, fiscal_periods!journal_entries_fiscal_period_id_fkey!inner(is_closed, locked_at)')
     .eq('id', entryId)
     .eq('company_id', companyId)
     .maybeSingle()
@@ -2281,7 +2281,7 @@ async function commitReverseEntry(
   // via resolvePeriodStatusForDate, matching the staging-time signal.
   const { data: original, error: origErr } = await supabase
     .from('journal_entries')
-    .select('id, status, entry_date, fiscal_period_id, fiscal_periods!inner(is_closed, locked_at)')
+    .select('id, status, entry_date, fiscal_period_id, fiscal_periods!journal_entries_fiscal_period_id_fkey!inner(is_closed, locked_at)')
     .eq('id', entryId)
     .eq('company_id', companyId)
     .maybeSingle()