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
@@ -9,7 +9,7 @@ let results: Array<{ data?: unknown; error?: unknown }>
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function makeBuilder() {
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const b: Record<string, unknown> = {}
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for (const m of ['select', 'eq', 'in', 'order', 'range']) {
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for (const m of ['select', 'eq', 'in', 'order', 'range', 'lt', 'lte', 'gte', 'gt', 'limit']) {
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b[m] = vi.fn().mockReturnValue(b)
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}
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b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
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@@ -57,13 +57,15 @@ describe('generateSIEExport', () => {
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results = [
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// 0: fiscal_periods
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{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
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// 1: chart_of_accounts (empty)
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// 1: previous fiscal period (#RAR -1)
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{ data: null, error: null },
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// 2: chart_of_accounts (empty)
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{ data: [], error: null },
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// 2: journal_entries (empty)
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// 3: journal_entries (empty)
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{ data: [], error: null },
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// 3: cost_centers (empty)
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// 4: cost_centers (empty)
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{ data: [], error: null },
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// 4: projects (empty)
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// 5: projects (empty)
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{ data: [], error: null },
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]
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@@ -83,6 +85,7 @@ describe('generateSIEExport', () => {
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it('omits #ORGNR when org_number is null', async () => {
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results = [
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{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
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{ data: null, error: null }, // prevPeriod
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{ data: [], error: null },
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{ data: [], error: null },
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{ data: [], error: null },
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@@ -100,7 +103,7 @@ describe('generateSIEExport', () => {
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it('generates #KONTO and #SRU for accounts', async () => {
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results = [
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{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
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// 1: chart_of_accounts
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{ data: null, error: null }, // prevPeriod
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{
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data: [
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{ account_number: '1930', account_name: 'Företagskonto', sru_code: '7301', is_active: true },
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@@ -108,11 +111,8 @@ describe('generateSIEExport', () => {
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],
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error: null,
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},
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// 2: journal_entries (empty)
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{ data: [], error: null },
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// 3: cost_centers
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{ data: [], error: null },
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// 4: projects
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{ data: [], error: null },
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]
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@@ -128,9 +128,8 @@ describe('generateSIEExport', () => {
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it('generates #VER and #TRANS for journal entries', async () => {
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results = [
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{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
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// 1: accounts
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{ data: [], error: null },
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// 2: journal_entries with lines
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{ data: null, error: null }, // prevPeriod
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{ data: [], error: null }, // accounts
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{
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data: [
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{
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@@ -149,10 +148,8 @@ describe('generateSIEExport', () => {
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],
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error: null,
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},
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// 3: cost_centers
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{ data: [], error: null },
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// 4: projects
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{ data: [], error: null },
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{ data: [], error: null }, // cost_centers
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{ data: [], error: null }, // projects
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]
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const output = await generateSIEExport(supabase, 'company-1', baseOptions)
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@@ -168,16 +165,15 @@ describe('generateSIEExport', () => {
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it('generates #DIM and #OBJEKT for dimensions', async () => {
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results = [
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{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
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{ data: null, error: null }, // prevPeriod
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{ data: [], error: null },
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{ data: [], error: null },
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// 3: cost_centers
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{
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data: [
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{ code: 'CC1', name: 'Avdelning 1', is_active: true },
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],
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error: null,
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},
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// 4: projects
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{
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data: [
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{ code: 'P001', name: 'Projekt Alpha', is_active: true },
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@@ -197,6 +193,7 @@ describe('generateSIEExport', () => {
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it('includes dimension objects in #TRANS lines', async () => {
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results = [
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{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
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{ data: null, error: null }, // prevPeriod
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{ data: [], error: null },
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{
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data: [
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@@ -228,6 +225,7 @@ describe('generateSIEExport', () => {
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it('generates #UB for class 1-2 and #RES for class 3-8', async () => {
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results = [
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{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
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{ data: null, error: null }, // prevPeriod
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{ data: [], error: null },
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{
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data: [
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@@ -264,6 +262,7 @@ describe('generateSIEExport', () => {
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it('escapes quotes in descriptions', async () => {
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results = [
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{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
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{ data: null, error: null }, // prevPeriod
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{ data: [], error: null },
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{
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data: [
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@@ -294,6 +293,7 @@ describe('generateSIEExport', () => {
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it('uses \\r\\n line endings', async () => {
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results = [
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{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
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{ data: null, error: null }, // prevPeriod
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{ data: [], error: null },
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{ data: [], error: null },
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{ data: [], error: null },
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@@ -316,6 +316,7 @@ describe('generateSIEExport', () => {
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it('produces no #VER lines when no entries exist', async () => {
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results = [
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{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
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{ data: null, error: null }, // prevPeriod
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{ data: [], error: null },
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{ data: [], error: null },
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{ data: [], error: null },
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@@ -331,6 +332,7 @@ describe('generateSIEExport', () => {
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it('produces no #DIM lines when no dimensions exist', async () => {
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results = [
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{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
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{ data: null, error: null }, // prevPeriod
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{ data: [], error: null },
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{ data: [], error: null },
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{ data: [], error: null },
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@@ -682,6 +682,100 @@ describe('calculateVatDeclaration — reverse charge', () => {
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expect(result.rutor.ruta30).toBe(1000)
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})
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it('maps domestic reverse charge input VAT (2647) to ruta48', async () => {
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results = [
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{
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data: [
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// Domestic RC: D 2647 + C 2614 (offsetting), D expense
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{ account_number: '2647', debit_amount: 500, credit_amount: 0 },
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{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
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],
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error: null,
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},
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{ data: [], error: null }, // rc journal entries
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{ data: [], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
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// 2647 debit maps to ruta48
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expect(result.rutor.ruta48).toBe(500)
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// 2614 credit maps to ruta30
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expect(result.rutor.ruta30).toBe(500)
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// Net VAT = 500 - 500 = 0 (reverse charge is neutral)
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expect(result.rutor.ruta49).toBe(0)
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})
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it('maps import VAT accounts (2615/2625/2635) to ruta60/61/62', async () => {
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results = [
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{
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data: [
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{ account_number: '2615', debit_amount: 0, credit_amount: 2500 },
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{ account_number: '2625', debit_amount: 0, credit_amount: 600 },
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{ account_number: '2635', debit_amount: 0, credit_amount: 180 },
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// Input VAT from imports
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{ account_number: '2641', debit_amount: 3280, credit_amount: 0 },
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],
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error: null,
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},
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{ data: [], error: null },
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{ data: [], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta60).toBe(2500)
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expect(result.rutor.ruta61).toBe(600)
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expect(result.rutor.ruta62).toBe(180)
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// ruta49 = (ruta60 + ruta61 + ruta62) - ruta48 = 3280 - 3280 = 0
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expect(result.rutor.ruta49).toBe(0)
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})
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it('maps EU/export revenue variants (3108/3105/3004) to ruta35/36/42', async () => {
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results = [
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{
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data: [
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{ account_number: '3108', debit_amount: 0, credit_amount: 15000 },
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{ account_number: '3105', debit_amount: 0, credit_amount: 8000 },
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{ account_number: '3004', debit_amount: 0, credit_amount: 5000 },
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],
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error: null,
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},
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{ data: [], error: null },
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{ data: [], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta35).toBe(15000)
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expect(result.rutor.ruta36).toBe(8000)
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expect(result.rutor.ruta42).toBe(5000)
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})
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it('maps output VAT variant accounts (2612/2622/2632) to correct rutor', async () => {
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results = [
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{
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data: [
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// Egna uttag 25%
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{ account_number: '2612', debit_amount: 0, credit_amount: 1000 },
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// Uthyrning 12%
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{ account_number: '2623', debit_amount: 0, credit_amount: 200 },
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// VMB 6%
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{ account_number: '2636', debit_amount: 0, credit_amount: 50 },
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],
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error: null,
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},
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{ data: [], error: null },
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{ data: [], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta10).toBe(1000)
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expect(result.rutor.ruta11).toBe(200)
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expect(result.rutor.ruta12).toBe(50)
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})
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it('only includes posted journal entries for reverse charge bases (reversed filtered at DB level)', async () => {
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// The query uses .eq('status', 'posted'), so reversed entries never appear
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results = [
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@@ -29,6 +29,16 @@ export async function generateSIEExport(
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throw new Error('Fiscal period not found')
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}
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// Fetch previous fiscal year for #RAR -1 (per SIE spec, both years should be present)
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const { data: prevPeriod } = await supabase
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.from('fiscal_periods')
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.select('period_start, period_end')
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.eq('company_id', companyId)
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.lt('period_end', period.period_start)
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.order('period_end', { ascending: false })
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.limit(1)
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.single()
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// Fetch all accounts
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const accounts = await fetchAllRows(({ from, to }) =>
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supabase
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@@ -81,10 +91,14 @@ export async function generateSIEExport(
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lines.push(`#FNAMN "${escapeQuotes(options.company_name)}"`)
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// === Fiscal year ===
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// #RAR 0 start end (current year)
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// #RAR 0 = current year, #RAR -1 = previous year (both should be present per spec)
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// Use date strings directly to avoid timezone conversion issues
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lines.push(`#RAR 0 ${dateStringToSIE(period.period_start)} ${dateStringToSIE(period.period_end)}`)
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if (prevPeriod) {
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lines.push(`#RAR -1 ${dateStringToSIE(prevPeriod.period_start)} ${dateStringToSIE(prevPeriod.period_end)}`)
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}
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// === Dimension definitions ===
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// SIE standard: dimension 1 = kostnadsställe, dimension 6 = projekt
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const hasCostCenters = costCenters && costCenters.length > 0
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@@ -116,6 +130,9 @@ export async function generateSIEExport(
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}
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// === Opening balances (IB) ===
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// Collect IB per account for UB calculation (UB = IB + movements)
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const openingBalancesByAccount = new Map<string, number>()
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if (period.opening_balance_entry_id) {
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const { data: obEntry } = await supabase
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.from('journal_entries')
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@@ -128,6 +145,10 @@ export async function generateSIEExport(
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for (const line of (obEntry.lines as JournalEntryLine[])) {
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const amount = (Number(line.debit_amount) || 0) - (Number(line.credit_amount) || 0)
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lines.push(`#IB 0 ${line.account_number} ${formatAmount(amount)}`)
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openingBalancesByAccount.set(
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line.account_number,
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(openingBalancesByAccount.get(line.account_number) || 0) + amount
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)
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}
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}
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}
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@@ -169,17 +190,27 @@ export async function generateSIEExport(
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}
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// === Closing balances (UB for balance sheet, RES for income statement) ===
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// Calculate balances from journal entries
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const accountBalances = calculateBalances(entries as JournalEntry[])
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// Movement balances from journal entries
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const movementBalances = calculateBalances(entries as JournalEntry[])
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for (const [accountNumber, balance] of accountBalances) {
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// Merge all accounts that have either IB or movements
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const allAccountNumbers = new Set([
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...openingBalancesByAccount.keys(),
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...movementBalances.keys(),
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])
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for (const accountNumber of [...allAccountNumbers].sort()) {
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const accountClass = parseInt(accountNumber[0])
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const ib = openingBalancesByAccount.get(accountNumber) || 0
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const movement = movementBalances.get(accountNumber) || 0
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if (accountClass <= 2) {
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// Balance sheet account: #UB
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lines.push(`#UB 0 ${accountNumber} ${formatAmount(balance)}`)
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// Balance sheet: UB = IB + movements during period
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const ub = Math.round((ib + movement) * 100) / 100
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lines.push(`#UB 0 ${accountNumber} ${formatAmount(ub)}`)
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} else {
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// Income statement account: #RES
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lines.push(`#RES 0 ${accountNumber} ${formatAmount(balance)}`)
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// Income statement: RES = movements only (IB should be zero)
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lines.push(`#RES 0 ${accountNumber} ${formatAmount(movement)}`)
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}
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}
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@@ -22,30 +22,61 @@ import type {
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/**
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* Account-to-ruta mapping for the Swedish momsdeklaration (SKV 4700).
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*
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* Revenue (3001/3002/3003): net credit balance feeds ruta 05 (total domestic taxable sales).
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* Output VAT (2611/2621/2631): net credit balance feeds ruta 10/11/12 (output VAT per rate).
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* Input VAT (2641/2645): net debit balance feeds ruta 48.
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* EU/Export (3308/3305): net credit balance feeds ruta 39/40.
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* Covers all BAS 26xx VAT accounts and 3xxx revenue accounts that feed the
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* momsdeklaration. Includes variant accounts (egna uttag, uthyrning, VMB,
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* import, domestic reverse charge) that may appear from manual entries or
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* SIE imports, not just accounts generated by the system.
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*
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* Output VAT (261x/262x/263x) → ruta 10/11/12 per rate
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* Reverse charge output (2614/2624/2634) → ruta 30/31/32
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* Import VAT (2615/2625/2635) → ruta 60/61/62
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* Input VAT (2641-2649) → ruta 48
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* Revenue (3001-3003) → ruta 05; EU (3108/3308) → ruta 35/39;
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* Export (3105/3305) → ruta 36/40; Exempt (3004/3100) → ruta 42
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*/
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const ACCOUNT_RUTA: Record<string, { box: keyof VatDeclarationRutor; side: 'credit' | 'debit' }> = {
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// Output VAT accounts → ruta 10/11/12
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'2611': { box: 'ruta10', side: 'credit' },
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// Output VAT 25% → ruta 10
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'2611': { box: 'ruta10', side: 'credit' }, // Försäljning inom Sverige
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'2612': { box: 'ruta10', side: 'credit' }, // Egna uttag
|
||||
'2613': { box: 'ruta10', side: 'credit' }, // Uthyrning (frivillig skattskyldighet)
|
||||
'2616': { box: 'ruta10', side: 'credit' }, // Vinstmarginalbeskattning
|
||||
// Output VAT 12% → ruta 11
|
||||
'2621': { box: 'ruta11', side: 'credit' },
|
||||
'2622': { box: 'ruta11', side: 'credit' }, // Egna uttag
|
||||
'2623': { box: 'ruta11', side: 'credit' }, // Uthyrning
|
||||
'2626': { box: 'ruta11', side: 'credit' }, // VMB
|
||||
// Output VAT 6% → ruta 12
|
||||
'2631': { box: 'ruta12', side: 'credit' },
|
||||
'2632': { box: 'ruta12', side: 'credit' }, // Egna uttag
|
||||
'2633': { box: 'ruta12', side: 'credit' }, // Uthyrning
|
||||
'2636': { box: 'ruta12', side: 'credit' }, // VMB
|
||||
// Reverse charge output VAT → ruta 30/31/32
|
||||
'2614': { box: 'ruta30', side: 'credit' },
|
||||
'2624': { box: 'ruta31', side: 'credit' },
|
||||
'2634': { box: 'ruta32', side: 'credit' },
|
||||
// Input VAT → ruta 48
|
||||
'2641': { box: 'ruta48', side: 'debit' },
|
||||
'2645': { box: 'ruta48', side: 'debit' },
|
||||
// Revenue accounts → ruta 05 (all domestic taxable sales combined)
|
||||
'2641': { box: 'ruta48', side: 'debit' }, // Debiterad ingående moms
|
||||
'2642': { box: 'ruta48', side: 'debit' }, // Frivillig skattskyldighet
|
||||
'2645': { box: 'ruta48', side: 'debit' }, // Förvärv utlandet (EU/non-EU RC)
|
||||
'2646': { box: 'ruta48', side: 'debit' }, // Uthyrning
|
||||
'2647': { box: 'ruta48', side: 'debit' }, // Omvänd skattskyldighet i Sverige
|
||||
'2649': { box: 'ruta48', side: 'debit' }, // Blandad verksamhet
|
||||
// Import VAT (since 2015, via momsdeklaration) → ruta 60/61/62
|
||||
'2615': { box: 'ruta60', side: 'credit' }, // Import 25%
|
||||
'2625': { box: 'ruta61', side: 'credit' }, // Import 12%
|
||||
'2635': { box: 'ruta62', side: 'credit' }, // Import 6%
|
||||
// Revenue: domestic taxable sales → ruta 05
|
||||
'3001': { box: 'ruta05', side: 'credit' },
|
||||
'3002': { box: 'ruta05', side: 'credit' },
|
||||
'3003': { box: 'ruta05', side: 'credit' },
|
||||
// EU/Export → ruta 39/40
|
||||
'3305': { box: 'ruta40', side: 'credit' },
|
||||
'3308': { box: 'ruta39', side: 'credit' },
|
||||
// Revenue: EU goods/services → ruta 35/39
|
||||
'3108': { box: 'ruta35', side: 'credit' }, // Varuförsäljning till EU
|
||||
'3308': { box: 'ruta39', side: 'credit' }, // Tjänsteförsäljning till EU
|
||||
// Revenue: export/other → ruta 36/40/42
|
||||
'3105': { box: 'ruta36', side: 'credit' }, // Varuförsäljning export
|
||||
'3305': { box: 'ruta40', side: 'credit' }, // Tjänsteförsäljning export
|
||||
'3004': { box: 'ruta42', side: 'credit' }, // Momsfri försäljning (AB)
|
||||
'3100': { box: 'ruta42', side: 'credit' }, // Momsfria intäkter (EF)
|
||||
}
|
||||
|
||||
const VAT_ACCOUNTS = Object.keys(ACCOUNT_RUTA)
|
||||
@@ -111,12 +142,8 @@ function round(value: number): number {
|
||||
/**
|
||||
* Calculate VAT declaration from the general ledger.
|
||||
*
|
||||
* Sums posted journal entry lines on 26xx and 3xxx accounts:
|
||||
* - 3001/3002/3003 credit balance -> ruta 05 (total domestic taxable sales)
|
||||
* - 2611/2621/2631 credit balance -> ruta 10/11/12 (output VAT per rate)
|
||||
* - 2641/2645 debit balance -> ruta 48 (input VAT)
|
||||
* - 3308/3305 credit balance -> ruta 39/40 (EU/export)
|
||||
* - ruta 49 = (10 + 11 + 12) - 48
|
||||
* Sums posted journal entry lines on 26xx and 3xxx accounts per ACCOUNT_RUTA mapping.
|
||||
* - ruta 49 = (10 + 11 + 12 + 30 + 31 + 32 + 60 + 61 + 62) - 48
|
||||
*
|
||||
* The accounting method parameter is accepted for backward compatibility
|
||||
* but not used — the method is already baked into journal entry timing.
|
||||
|
||||
Reference in New Issue
Block a user