fix: Swedish VAT compliance — representation, domestic RC, full 26xx mapping, SIE (#206)
* feat: add INK2 declaration improvements, invoice delivery date, and Swedish compliance skills Expand INK2 engine with full INK2S/INK2R support and improved SRU generation. Add delivery_date field to invoices and corresponding PDF/migration support. Add Claude skills for Swedish asset accounting, invoice compliance, SIE import/export, SRU filing, and tax planning. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: address PR review — map BAS 4500–4899, strip CRLF in SRU, document P3 - Map BAS accounts 4500–4599 (legoarbeten), 4700–4899 (diverse varuinköpskostnader) to SRU 7512 so they are not silently dropped from INK2R declarations - Strip \r\n in sanitizeString to prevent CRLF injection in SRU fields - Document P3 period suffix limitation for brutet räkenskapsår Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: correct BAS 4500-4599, 4700-4899 mapping from 7512 to 7511 Per the official BAS-to-SRU mapping, these account ranges are cost of goods (legoarbeten, inkurans, svinn) and belong under 7511 (Råvaror och förnödenheter), not 7512 (Handelsvaror). 7512 remains 4600-4699. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: Swedish VAT compliance — representation VAT, domestic RC, full BAS 26xx mapping, SIE encoding - Representation expenses now default to reduced_12 VAT (ML 13 kap 24-25 §§); income tax deduction was abolished 2017 but VAT deduction at 12% remains - Domestic reverse charge (byggtjänster etc.) uses 2647 instead of 2645, with distinct line descriptions for Swedish vs EU/non-EU RC - VAT declaration maps all BAS 26xx variant accounts (egna uttag 2612/2622/2632, uthyrning 2613/2623/2633, VMB 2616/2626/2636, import 2615/2625/2635, domestic RC 2647, frivillig skattskyldighet 2642) and revenue variants (3108/3105/3004/3100) to correct momsdeklaration rutor - SIE parser: remove unreliable #FORMAT PC8 encoding detection (most software exports UTF-8 with PC8 header), parse #FLAGGA for import-already-done warning, default SIE type to 1 when absent, fix RTRANS/BTRANS documentation - SIE export: add #RAR -1 (previous fiscal year), fix UB = IB + movements - Error messages: add pattern matching for locked period trigger errors Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: address Greptile review — update ruta49 JSDoc, use null sentinel in error map Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Opus 4.6
Claude Opus 4.6
parent
7a18d89c70
commit
6ccd4f429c
@@ -182,7 +182,6 @@ describe('getDefaultVatTreatmentForCategory', () => {
|
||||
expect(getDefaultVatTreatmentForCategory('expense_bank_fees')).toBeNull()
|
||||
expect(getDefaultVatTreatmentForCategory('expense_card_fees')).toBeNull()
|
||||
expect(getDefaultVatTreatmentForCategory('expense_currency_exchange')).toBeNull()
|
||||
expect(getDefaultVatTreatmentForCategory('expense_representation')).toBeNull()
|
||||
})
|
||||
|
||||
it('returns null for private transactions', () => {
|
||||
@@ -194,21 +193,22 @@ describe('getDefaultVatTreatmentForCategory', () => {
|
||||
})
|
||||
})
|
||||
|
||||
describe('representation VAT (ML 8:9 — illegal since 2017)', () => {
|
||||
it('getDefaultVatTreatmentForCategory returns null for representation', () => {
|
||||
expect(getDefaultVatTreatmentForCategory('expense_representation')).toBeNull()
|
||||
describe('representation VAT (reduced 12%, ML 13 kap 24-25 §§)', () => {
|
||||
it('getDefaultVatTreatmentForCategory returns reduced_12 for representation', () => {
|
||||
expect(getDefaultVatTreatmentForCategory('expense_representation')).toBe('reduced_12')
|
||||
})
|
||||
|
||||
it('getCategoryAccountMapping has vatTreatment: null for representation', () => {
|
||||
it('getCategoryAccountMapping has vatTreatment: reduced_12 for representation', () => {
|
||||
const result = getCategoryAccountMapping('expense_representation', -500, true)
|
||||
expect(result.vatTreatment).toBeNull()
|
||||
expect(result.vatDebitAccount).toBeNull()
|
||||
expect(result.vatTreatment).toBe('reduced_12')
|
||||
expect(result.vatDebitAccount).toBe('2641')
|
||||
})
|
||||
|
||||
it('buildMappingResultFromCategory generates no VAT lines for representation', () => {
|
||||
it('buildMappingResultFromCategory generates 12% VAT line for representation', () => {
|
||||
const tx = makeTransaction({ amount: -500 })
|
||||
const result = buildMappingResultFromCategory('expense_representation', tx, true)
|
||||
expect(result.vat_lines).toHaveLength(0)
|
||||
expect(result.vat_lines).toHaveLength(1)
|
||||
expect(result.vat_lines[0].account_number).toBe('2641')
|
||||
})
|
||||
})
|
||||
|
||||
|
||||
@@ -39,17 +39,19 @@ vi.mock('../currency-utils', () => ({
|
||||
// Mock vat-entries with real reverse charge logic
|
||||
vi.mock('../vat-entries', () => ({
|
||||
generateReverseChargeLines: vi.fn().mockImplementation(
|
||||
(baseAmount: number, vatRate: number = 0.25) => {
|
||||
(baseAmount: number, vatRate: number = 0.25, isDomestic: boolean = false) => {
|
||||
const vatAmount = Math.round(baseAmount * vatRate * 100) / 100
|
||||
const inputAccount = isDomestic ? '2647' : '2645'
|
||||
let outputAccount: string
|
||||
switch (vatRate) {
|
||||
case 0.12: outputAccount = '2624'; break
|
||||
case 0.06: outputAccount = '2634'; break
|
||||
default: outputAccount = '2614'; break
|
||||
}
|
||||
const context = isDomestic ? 'omvänd skattskyldighet i Sverige' : 'omvänd skattskyldighet'
|
||||
return [
|
||||
{ account_number: '2645', debit_amount: vatAmount, credit_amount: 0, line_description: `Fiktiv ingående moms ${vatRate * 100}% (omvänd skattskyldighet)` },
|
||||
{ account_number: outputAccount, debit_amount: 0, credit_amount: vatAmount, line_description: `Fiktiv utgående moms ${vatRate * 100}% (omvänd skattskyldighet)` },
|
||||
{ account_number: inputAccount, debit_amount: vatAmount, credit_amount: 0, line_description: `Fiktiv ingående moms ${vatRate * 100}% (${context})` },
|
||||
{ account_number: outputAccount, debit_amount: 0, credit_amount: vatAmount, line_description: `Fiktiv utgående moms ${vatRate * 100}% (${context})` },
|
||||
]
|
||||
}
|
||||
),
|
||||
@@ -420,6 +422,66 @@ describe('createSupplierInvoiceRegistrationEntry', () => {
|
||||
assertBalanced(input)
|
||||
})
|
||||
|
||||
it('creates domestic reverse charge entry using 2647 (byggtjänster etc.)', async () => {
|
||||
const invoice = makeSupplierInvoice({
|
||||
subtotal: 20000,
|
||||
vat_amount: 0,
|
||||
total: 20000,
|
||||
reverse_charge: true,
|
||||
})
|
||||
const items = [makeItem({ line_total: 20000, vat_rate: 0.25, account_number: '4425' })]
|
||||
|
||||
await createSupplierInvoiceRegistrationEntry(
|
||||
null as never, 'company-1', 'user-1', invoice, items, 'swedish_business'
|
||||
)
|
||||
|
||||
const input = mockedCreateEntry.mock.calls[0][3]
|
||||
|
||||
// Domestic RC uses 2647 (not 2645) for input VAT
|
||||
const debit2647 = findByAccount(input.lines, '2647')
|
||||
expect(debit2647).toHaveLength(1)
|
||||
expect(debit2647[0].debit_amount).toBe(5000) // 20000 * 0.25
|
||||
|
||||
const credit2614 = findByAccount(input.lines, '2614')
|
||||
expect(credit2614).toHaveLength(1)
|
||||
expect(credit2614[0].credit_amount).toBe(5000)
|
||||
|
||||
// No EU reverse charge account used
|
||||
expect(findByAccount(input.lines, '2645')).toHaveLength(0)
|
||||
// No regular input VAT
|
||||
expect(findByAccount(input.lines, '2641')).toHaveLength(0)
|
||||
|
||||
// 2440 = expense only (RC is offsetting)
|
||||
const credit2440 = findByAccount(input.lines, '2440')
|
||||
expect(credit2440[0].credit_amount).toBe(20000)
|
||||
|
||||
assertBalanced(input)
|
||||
})
|
||||
|
||||
it('does NOT create RC entry for swedish_business when reverse_charge is false', async () => {
|
||||
const invoice = makeSupplierInvoice({
|
||||
subtotal: 8000,
|
||||
vat_amount: 2000,
|
||||
total: 10000,
|
||||
reverse_charge: false,
|
||||
})
|
||||
const items = [makeItem({ line_total: 8000, vat_rate: 0.25, account_number: '4010' })]
|
||||
|
||||
await createSupplierInvoiceRegistrationEntry(
|
||||
null as never, 'company-1', 'user-1', invoice, items, 'swedish_business'
|
||||
)
|
||||
|
||||
const input = mockedCreateEntry.mock.calls[0][3]
|
||||
|
||||
// Should use standard domestic path with 2641
|
||||
expect(findByAccount(input.lines, '2641')).toHaveLength(1)
|
||||
expect(findByAccount(input.lines, '2647')).toHaveLength(0)
|
||||
expect(findByAccount(input.lines, '2645')).toHaveLength(0)
|
||||
expect(findByAccount(input.lines, '2614')).toHaveLength(0)
|
||||
|
||||
assertBalanced(input)
|
||||
})
|
||||
|
||||
it('creates per-rate 2645/26x4 pairs for mixed-rate reverse charge', async () => {
|
||||
const invoice = makeSupplierInvoice({
|
||||
subtotal: 15000,
|
||||
|
||||
@@ -132,13 +132,13 @@ export function getCategoryAccountMapping(
|
||||
if (category.startsWith('expense_')) {
|
||||
const expenseAccount = getExpenseAccount(category, entityType)
|
||||
|
||||
// Bank fees, card fees, currency exchange, and representation are VAT-exempt in Sweden
|
||||
// Representation has zero input VAT deduction since 2017-01-01 (ML 8:9)
|
||||
const vatExemptCategories = ['expense_bank_fees', 'expense_card_fees', 'expense_currency_exchange', 'expense_representation']
|
||||
// Bank fees, card fees, and currency exchange are VAT-exempt in Sweden
|
||||
const vatExemptCategories = ['expense_bank_fees', 'expense_card_fees', 'expense_currency_exchange']
|
||||
const isVatExempt = vatExemptCategories.includes(category)
|
||||
|
||||
// Use provided vatTreatment, or default based on category
|
||||
const resolvedVat = vatTreatment ?? (isVatExempt ? null : 'standard_25')
|
||||
// Representation defaults to reduced_12 (ML 13 kap 24-25 §§, max 300 SEK/person).
|
||||
// Note: income tax deduction was abolished 2017 (IL 16 kap 2 §), but VAT deduction remains.
|
||||
const resolvedVat = vatTreatment ?? (isVatExempt ? null : category === 'expense_representation' ? 'reduced_12' : 'standard_25')
|
||||
|
||||
return {
|
||||
debitAccount: expenseAccount,
|
||||
@@ -345,11 +345,16 @@ export function getDefaultVatTreatmentForCategory(
|
||||
return null
|
||||
}
|
||||
|
||||
// Representation has zero input VAT deduction since 2017-01-01 (ML 8:9)
|
||||
const vatExemptCategories = ['expense_bank_fees', 'expense_card_fees', 'expense_currency_exchange', 'expense_representation']
|
||||
const vatExemptCategories = ['expense_bank_fees', 'expense_card_fees', 'expense_currency_exchange']
|
||||
if (vatExemptCategories.includes(category)) {
|
||||
return null
|
||||
}
|
||||
|
||||
// Representation defaults to reduced_12 (ML 13 kap 24-25 §§, max 300 SEK/person).
|
||||
// Note: income tax deduction was abolished 2017 (IL 16 kap 2 §), but VAT deduction remains.
|
||||
if (category === 'expense_representation') {
|
||||
return 'reduced_12'
|
||||
}
|
||||
|
||||
return 'standard_25'
|
||||
}
|
||||
|
||||
@@ -82,19 +82,21 @@ export async function createSupplierInvoiceRegistrationEntry(
|
||||
}
|
||||
lines.push(...debitLines)
|
||||
|
||||
const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business') && invoice.reverse_charge
|
||||
const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business' || supplierType === 'swedish_business') && invoice.reverse_charge
|
||||
const isDomesticRC = supplierType === 'swedish_business' && invoice.reverse_charge
|
||||
|
||||
if (isReverseCharge) {
|
||||
// EU/non-EU reverse charge: fiktiv moms entries per rate group
|
||||
// Reverse charge: fiktiv moms entries per rate group
|
||||
// Domestic (byggtjänster etc.): 2647/26x4, EU/non-EU: 2645/26x4
|
||||
const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
|
||||
for (const [rate, amount] of vatByRate) {
|
||||
if (rate > 0 && amount > 0) {
|
||||
const rcLines = generateReverseChargeLines(amount / rate, rate)
|
||||
const rcLines = generateReverseChargeLines(amount / rate, rate, isDomesticRC)
|
||||
lines.push(...rcLines)
|
||||
}
|
||||
}
|
||||
} else if (invoice.vat_amount > 0) {
|
||||
// Domestic: Debit ingående moms per rate group
|
||||
// Domestic standard: Debit ingående moms per rate group
|
||||
const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
|
||||
for (const [rate, amount] of vatByRate) {
|
||||
if (amount > 0) {
|
||||
@@ -275,19 +277,21 @@ export async function createSupplierInvoiceCashEntry(
|
||||
})
|
||||
}
|
||||
|
||||
const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business') && invoice.reverse_charge
|
||||
const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business' || supplierType === 'swedish_business') && invoice.reverse_charge
|
||||
const isDomesticRC = supplierType === 'swedish_business' && invoice.reverse_charge
|
||||
|
||||
if (isReverseCharge) {
|
||||
// EU/non-EU reverse charge: fiktiv moms entries per rate group
|
||||
// Reverse charge: fiktiv moms entries per rate group
|
||||
// Domestic (byggtjänster etc.): 2647/26x4, EU/non-EU: 2645/26x4
|
||||
const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
|
||||
for (const [rate, amount] of vatByRate) {
|
||||
if (rate > 0 && amount > 0) {
|
||||
const rcLines = generateReverseChargeLines(amount / rate, rate)
|
||||
const rcLines = generateReverseChargeLines(amount / rate, rate, isDomesticRC)
|
||||
lines.push(...rcLines)
|
||||
}
|
||||
}
|
||||
} else if (invoice.vat_amount > 0) {
|
||||
// Domestic: Debit ingående moms per rate group
|
||||
// Domestic standard: Debit ingående moms per rate group
|
||||
const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
|
||||
for (const [rate, amount] of vatByRate) {
|
||||
if (amount > 0) {
|
||||
@@ -367,10 +371,13 @@ export async function createSupplierCreditNoteEntry(
|
||||
})
|
||||
}
|
||||
|
||||
const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business') && creditNote.reverse_charge
|
||||
const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business' || supplierType === 'swedish_business') && creditNote.reverse_charge
|
||||
const isDomesticRC = supplierType === 'swedish_business' && creditNote.reverse_charge
|
||||
|
||||
if (isReverseCharge) {
|
||||
// Reverse the fiktiv moms per rate group (swap debit/credit from registration)
|
||||
// Input VAT account: 2647 for domestic RC, 2645 for EU/non-EU
|
||||
const inputAccount = isDomesticRC ? '2647' : '2645'
|
||||
const vatByRate = groupVatByRate(items, creditNote.currency, creditNote.exchange_rate, true)
|
||||
for (const [rate, amount] of vatByRate) {
|
||||
if (rate > 0 && amount > 0) {
|
||||
@@ -382,7 +389,7 @@ export async function createSupplierCreditNoteEntry(
|
||||
default: outputAccount = '2614'; break
|
||||
}
|
||||
creditLines.push({
|
||||
account_number: '2645',
|
||||
account_number: inputAccount,
|
||||
debit_amount: 0,
|
||||
credit_amount: amount,
|
||||
line_description: `Omvänd fiktiv ingående moms ${Math.round(rate * 100)}% ${desc}`,
|
||||
|
||||
@@ -79,16 +79,18 @@ export function generateSalesVatLines(config: VatEntryConfig): CreateJournalEntr
|
||||
}
|
||||
|
||||
/**
|
||||
* Generate EU reverse charge lines (fiktiv moms)
|
||||
* For purchases from EU: Debit 2645 + Credit 2614 (offsetting entries)
|
||||
* Generate reverse charge lines (fiktiv moms)
|
||||
* For EU/non-EU purchases: Debit 2645 + Credit 26x4 (offsetting entries)
|
||||
* For domestic reverse charge: Debit 2647 + Credit 26x4 (offsetting entries)
|
||||
*/
|
||||
export function generateReverseChargeLines(
|
||||
baseAmount: number,
|
||||
vatRate: number = 0.25
|
||||
vatRate: number = 0.25,
|
||||
isDomestic: boolean = false
|
||||
): CreateJournalEntryLineInput[] {
|
||||
const vatAmount = Math.round(baseAmount * vatRate * 100) / 100
|
||||
|
||||
// Determine accounts based on rate
|
||||
// Determine output account based on rate
|
||||
let outputAccount: string
|
||||
switch (vatRate) {
|
||||
case 0.25:
|
||||
@@ -104,18 +106,22 @@ export function generateReverseChargeLines(
|
||||
outputAccount = '2614'
|
||||
}
|
||||
|
||||
// Input VAT account: 2647 for domestic RC (ML 16 kap), 2645 for EU/non-EU
|
||||
const inputAccount = isDomestic ? '2647' : '2645'
|
||||
const context = isDomestic ? 'omvänd skattskyldighet i Sverige' : 'omvänd skattskyldighet'
|
||||
|
||||
return [
|
||||
{
|
||||
account_number: '2645', // Beräknad ingående moms förvärv utlandet
|
||||
account_number: inputAccount,
|
||||
debit_amount: vatAmount,
|
||||
credit_amount: 0,
|
||||
line_description: `Fiktiv ingående moms ${vatRate * 100}% (omvänd skattskyldighet)`,
|
||||
line_description: `Fiktiv ingående moms ${vatRate * 100}% (${context})`,
|
||||
},
|
||||
{
|
||||
account_number: outputAccount,
|
||||
debit_amount: 0,
|
||||
credit_amount: vatAmount,
|
||||
line_description: `Fiktiv utgående moms ${vatRate * 100}% (omvänd skattskyldighet)`,
|
||||
line_description: `Fiktiv utgående moms ${vatRate * 100}% (${context})`,
|
||||
},
|
||||
]
|
||||
}
|
||||
|
||||
Reference in New Issue
Block a user