feat(supplier-invoices): sarskild loneskatt (SLP) pair on pension premium lines (#1534)
* feat(supplier-invoices): sarskild loneskatt (SLP) pair on pension premium lines Booking a tjanstepension invoice (e.g. Avanza) needs the buyer's own SLP beyond the payable: debit 7533 / credit 2514 at 24.26% of the premium (SLF 1991:687). The item-based debit-only form could not express the self-balancing pair, so users had to hand-edit the verifikat. - new leaf module lib/bookkeeping/slp-lines.ts: SLP_RATE (single source, re-exported by the bokslut calculator), isSlpPensionAccount (741x), generateSlpLines (7533 D / 2514 K, nets to zero) - migration adds supplier_invoice_items.apply_slp boolean default false - registration, cash, and privately-paid generators inject the pair for flagged 741x items, mirroring the reverse-charge injection; the balance guarantees keep 2440/1930/2893 at exactly the invoice total; the credit note generator reverses the pair (7533 K / 2514 D) - privately-paid balance guarantee now subtracts existing credits so the SLP 2514 leg never inflates the owner account - schema field apply_slp + guards in all create paths (main route, inbox convert, v1 REST, pending-operations executor): 400 SI_CREATE_SLP_INVALID_ACCOUNT on non-741x accounts, 400 SI_CREATE_SLP_ACCRUAL combined with periodisering - form: advisory hint on unflagged 741x rows with one-click opt-in and a quiet confirmation line when applied; totals box untouched (the invoice total stays the payable); AB review preview injects the same pair via the same generator for parity - year-end double-count guard: calculateSarskildLoneskatt subtracts SLP already posted to 7533 during the year (floored at zero) so bokslut never provisions flagged premiums twice Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * chore(api-skill): regenerate suppliers reference for apply_slp The apiskill:check CI gate requires the generated accounted-api skill to stay in sync with the endpoint registry after the apply_slp addition. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(slp): carry apply_slp through v1 routes, MCP staging, preview and credit reversal Review findings on the SLP PR: - v1 credit route: SI_FULL_COLUMNS now projects items.apply_slp, so createSupplierCreditNoteEntry sees the flag and reverses the 7533/2514 pair booked at registration (it previously stood forever and the year-end netting under-provisioned). The flag is also copied onto the created credit-note items for parity with the web credit route. - v1 mark-paid: the items sub-select now includes apply_slp, so a kontantmetoden payment via v1 books the cash entry WITH the SLP pair, matching the web mark-paid. - v1 GET ?expand=items: SI_ITEM_COLUMNS includes apply_slp so the flag is readable back through the public API. - credit-note SLP base is abs of the SIGNED sum of flagged line_totals, not per-item abs: a mixed-sign flagged original (+10000/-2000) booked SLP on 8000 at registration and now reverses exactly that, not 12000. The expense-bucket per-item abs convention is untouched. - kontantmetod bank-match preview appends the same generateSlpLines pair the POST books, so the approved lines equal the committed lines. - MCP gnubok_create_supplier_invoice_from_inbox: line_overrides accepts apply_slp (optional boolean), plumbs it into the staged operation's items, and rejects non-741x resolved accounts at staging time with the bilingual SI_CREATE_SLP_INVALID_ACCOUNT texts. - DECISIONS.md: five entries for today's decisions. Every behavioral fix has a test verified to fail without it. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Fable 5
Jakob Wennberg
Claude Fable 5
Jakob Wennberg
parent
3a7688c163
commit
7cf0e34434
@@ -44,6 +44,7 @@ import {
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import { createSupplierInvoiceRegistrationEntry } from '@/lib/bookkeeping/supplier-invoice-entries'
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import { createSchedulesForSupplierInvoice } from '@/lib/bookkeeping/accruals/from-invoices'
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import { suggestBalanceAccount } from '@/lib/bookkeeping/accruals/account-suggestions'
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import { isSlpPensionAccount } from '@/lib/bookkeeping/slp-lines'
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import { createJournalEntry } from '@/lib/bookkeeping/engine'
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import { bookkeepingErrorResponse } from '@/lib/bookkeeping/errors'
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import { errorResponseFromCode } from '@/lib/errors/get-structured-error'
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@@ -1754,6 +1755,28 @@ export const invoiceInboxExtension: Extension = {
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return NextResponse.json({ error: 'Supplier not found' }, { status: 404 })
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}
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// Särskild löneskatt (SLP): same guards as /api/supplier-invoices.
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// The 7533/2514 pair is only lawful on 741x pension premiums and
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// cannot be combined with periodisering on the same row.
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if (
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body.items.some(
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(bodyItem) => bodyItem.apply_slp && !isSlpPensionAccount(bodyItem.account_number),
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)
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) {
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return errorResponseFromCode('SI_CREATE_SLP_INVALID_ACCOUNT', ctx.log)
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}
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if (
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body.items.some(
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(bodyItem) =>
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bodyItem.apply_slp &&
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(bodyItem.accrual_period_start ||
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bodyItem.accrual_period_end ||
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bodyItem.accrual_balance_account),
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)
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) {
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return errorResponseFromCode('SI_CREATE_SLP_ACCRUAL', ctx.log)
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}
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// Periodisering requires faktureringsmetoden: mirror the main
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// /api/supplier-invoices guard so kontantmetod companies never store
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// accrual fields the booking would silently ignore.
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@@ -1840,6 +1863,9 @@ export const invoiceInboxExtension: Extension = {
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? (bodyItem.accrual_balance_account ??
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suggestBalanceAccount('expense', bodyItem.account_number))
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: null,
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// Särskild löneskatt (SLP): booking injects the self-balancing
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// 7533/2514 pair for this line. Guarded above (741x, no accrual).
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apply_slp: bodyItem.apply_slp === true,
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}
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})
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@@ -610,6 +610,69 @@ describe('gnubok_create_supplier_invoice_from_inbox: execute', () => {
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expect(params.vat_amount).toBe(120)
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})
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it('rejects apply_slp when the line resolves to a non-741x account (staging-time guard)', async () => {
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// The executor (commitCreateSupplierInvoiceFromInbox) refuses the same
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// combination at commit time; rejecting at staging means the agent learns
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// immediately instead of a human approving a doomed operation.
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const supabase = makeMock({
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inbox: {
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id: 'inbox-slp-1',
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status: 'received',
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extracted_data: baseExtracted, // line resolves to supplier default / 4000
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matched_supplier_id: 'supplier-1',
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created_supplier_invoice_id: null,
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document_id: 'doc-slp-1',
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},
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})
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const tool = tools.find((t) => t.name === 'gnubok_create_supplier_invoice_from_inbox')!
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await expect(
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tool.execute(
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{
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inbox_item_id: 'inbox-slp-1',
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line_overrides: [{ line_number: 1, apply_slp: true }],
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},
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'company-1', 'user-1', supabase,
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),
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).rejects.toThrow(/7410-7419/)
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})
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it('stages apply_slp into the operation items when the line resolves to a 741x account', async () => {
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const inserts: Array<Record<string, unknown>> = []
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const supabase = makeMock({
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inbox: {
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id: 'inbox-slp-2',
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status: 'received',
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extracted_data: {
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...baseExtracted,
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lineItems: [
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{ description: 'Tjänstepension', quantity: 1, unit_price: 10000, line_total: 10000, vat_rate: 0, vat_amount: 0 },
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],
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},
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matched_supplier_id: 'supplier-1',
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created_supplier_invoice_id: null,
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document_id: 'doc-slp-2',
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},
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inserts,
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})
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const tool = tools.find((t) => t.name === 'gnubok_create_supplier_invoice_from_inbox')!
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const result = (await tool.execute(
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{
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inbox_item_id: 'inbox-slp-2',
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line_overrides: [{ line_number: 1, account_number: '7412', apply_slp: true }],
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},
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'company-1', 'user-1', supabase,
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)) as { staged: boolean }
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expect(result.staged).toBe(true)
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const params = inserts[0].params as {
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items: Array<{ account_number: string; apply_slp?: boolean }>
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}
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// The executor reads item.apply_slp === true to book the 7533/2514 pair:
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// without this plumbing the flag was unreachable from MCP.
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expect(params.items[0].account_number).toBe('7412')
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expect(params.items[0].apply_slp).toBe(true)
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})
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it('invoice_date_override rescues an inbox item with no extracted invoiceDate', async () => {
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const extractedNoDate = {
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...baseExtracted,
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@@ -18,6 +18,8 @@ import { createLogger } from '@/lib/logger'
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import { roundOre, sumOre } from '@/lib/money'
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import type { SupabaseClient } from '@supabase/supabase-js'
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import { buildMappingResultFromCategory } from '@/lib/bookkeeping/category-mapping'
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import { isSlpPensionAccount } from '@/lib/bookkeeping/slp-lines'
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import { getErrorEntry } from '@/lib/errors/structured-errors'
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import { applySettlementAccount } from '@/lib/bookkeeping/mapping-engine'
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import { resolveSettlementAccount } from '@/lib/bookkeeping/settlement-account'
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import { buildTransactionEntryLines, createTransactionJournalEntry } from '@/lib/bookkeeping/transaction-entries'
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@@ -9714,13 +9716,17 @@ export const tools: McpTool[] = [
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due_date_override: { type: 'string', description: 'Override extracted due date (YYYY-MM-DD)' },
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line_overrides: {
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type: 'array',
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description: 'Per-line overrides (1-based line_number): account_number wins over accountSuggestion and supplier default; dimensions tags that line.',
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description: 'Per-line overrides (1-based line_number): account_number wins over accountSuggestion and supplier default; dimensions tags that line; apply_slp books särskild löneskatt on a 741x pension line.',
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items: {
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type: 'object',
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additionalProperties: false,
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properties: {
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line_number: { type: 'number', description: '1-based index matching items_preview' },
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account_number: { type: 'string', description: 'BAS account number for this line (e.g. "6420")' },
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apply_slp: {
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type: 'boolean',
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description: 'Book särskild löneskatt (24.26%, 7533 D / 2514 K) for this line at commit. Only valid when the line resolves to a 741x pension-premium account (tjänstepension); any other account is rejected at staging.',
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},
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dimensions: {
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type: 'object',
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additionalProperties: { type: 'string' },
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@@ -9927,10 +9933,13 @@ export const tools: McpTool[] = [
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}
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// Build lookups for per-line overrides keyed by 1-based line number.
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const rawLineOverrides = (args.line_overrides as Array<{ line_number: number; account_number?: string; dimensions?: unknown }> | undefined) ?? []
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const rawLineOverrides = (args.line_overrides as Array<{ line_number: number; account_number?: string; apply_slp?: boolean; dimensions?: unknown }> | undefined) ?? []
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const lineOverrideMap = new Map(
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rawLineOverrides.filter((o) => o.account_number).map((o) => [o.line_number, o.account_number as string]),
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)
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const lineSlpMap = new Map(
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rawLineOverrides.filter((o) => o.apply_slp !== undefined).map((o) => [o.line_number, o.apply_slp === true]),
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)
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const lineDimensionsMap = new Map(
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rawLineOverrides.map((o, i) => [o.line_number, parseDimensionsArg(o.dimensions, `line_overrides[${i}].dimensions`)]),
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)
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@@ -9969,6 +9978,22 @@ export const tools: McpTool[] = [
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const vatAmount = rawVatAmount == null
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? roundOre(lineTotal * vatRate)
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: Number(rawVatAmount) || 0
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const accountNumber = lineOverrideMap.get(lineNumber) ?? (li.accountSuggestion as string | null) ?? supplierDefaultExpenseAccount ?? '4000'
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// Särskild löneskatt: same guard the create routes and the executor
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// enforce (SI_CREATE_SLP_INVALID_ACCOUNT). Reject at staging time on
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// the RESOLVED account so the agent learns immediately, instead of a
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// human approving an operation the executor is guaranteed to refuse.
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const applySlp = lineSlpMap.get(lineNumber) === true
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if (applySlp && !isSlpPensionAccount(accountNumber)) {
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const slpEntry = getErrorEntry('SI_CREATE_SLP_INVALID_ACCOUNT')
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const slpErr = new Error(
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`line_overrides[line_number=${lineNumber}]: apply_slp on account ${accountNumber}. `
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+ `${slpEntry?.message_sv ?? 'Särskild löneskatt kan bara läggas till på rader med pensionskonto 7410-7419.'} / `
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+ `${slpEntry?.message_en ?? 'Särskild löneskatt can only be added on lines booked to a pension account 7410-7419.'}`,
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)
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;(slpErr as Error & { code?: string }).code = 'SI_CREATE_SLP_INVALID_ACCOUNT'
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throw slpErr
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}
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return {
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line_number: lineNumber,
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description: (li.description as string) ?? `Position ${lineNumber}`,
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@@ -9976,9 +10001,10 @@ export const tools: McpTool[] = [
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unit: (li.unit as string) ?? 'st',
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unit_price: Number(li.unit_price ?? li.unitPrice ?? li.amount) || 0,
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line_total: lineTotal,
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account_number: lineOverrideMap.get(lineNumber) ?? (li.accountSuggestion as string | null) ?? supplierDefaultExpenseAccount ?? '4000',
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account_number: accountNumber,
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vat_rate: vatRate,
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vat_amount: vatAmount,
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...(applySlp ? { apply_slp: true } : {}),
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...(dimensions && Object.keys(dimensions).length > 0 ? { dimensions } : {}),
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}
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})
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