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>
2026-08-12 20:52:47 +02:00
parent 3a7688c163
commit 7cf0e34434
31 changed files with 1329 additions and 27 deletions
@@ -610,6 +610,69 @@ describe('gnubok_create_supplier_invoice_from_inbox: execute', () => {
    expect(params.vat_amount).toBe(120)
  })

+  it('rejects apply_slp when the line resolves to a non-741x account (staging-time guard)', async () => {
+    // The executor (commitCreateSupplierInvoiceFromInbox) refuses the same
+    // combination at commit time; rejecting at staging means the agent learns
+    // immediately instead of a human approving a doomed operation.
+    const supabase = makeMock({
+      inbox: {
+        id: 'inbox-slp-1',
+        status: 'received',
+        extracted_data: baseExtracted, // line resolves to supplier default / 4000
+        matched_supplier_id: 'supplier-1',
+        created_supplier_invoice_id: null,
+        document_id: 'doc-slp-1',
+      },
+    })
+    const tool = tools.find((t) => t.name === 'gnubok_create_supplier_invoice_from_inbox')!
+    await expect(
+      tool.execute(
+        {
+          inbox_item_id: 'inbox-slp-1',
+          line_overrides: [{ line_number: 1, apply_slp: true }],
+        },
+        'company-1', 'user-1', supabase,
+      ),
+    ).rejects.toThrow(/7410-7419/)
+  })
+
+  it('stages apply_slp into the operation items when the line resolves to a 741x account', async () => {
+    const inserts: Array<Record<string, unknown>> = []
+    const supabase = makeMock({
+      inbox: {
+        id: 'inbox-slp-2',
+        status: 'received',
+        extracted_data: {
+          ...baseExtracted,
+          lineItems: [
+            { description: 'Tjänstepension', quantity: 1, unit_price: 10000, line_total: 10000, vat_rate: 0, vat_amount: 0 },
+          ],
+        },
+        matched_supplier_id: 'supplier-1',
+        created_supplier_invoice_id: null,
+        document_id: 'doc-slp-2',
+      },
+      inserts,
+    })
+    const tool = tools.find((t) => t.name === 'gnubok_create_supplier_invoice_from_inbox')!
+    const result = (await tool.execute(
+      {
+        inbox_item_id: 'inbox-slp-2',
+        line_overrides: [{ line_number: 1, account_number: '7412', apply_slp: true }],
+      },
+      'company-1', 'user-1', supabase,
+    )) as { staged: boolean }
+
+    expect(result.staged).toBe(true)
+    const params = inserts[0].params as {
+      items: Array<{ account_number: string; apply_slp?: boolean }>
+    }
+    // The executor reads item.apply_slp === true to book the 7533/2514 pair:
+    // without this plumbing the flag was unreachable from MCP.
+    expect(params.items[0].account_number).toBe('7412')
+    expect(params.items[0].apply_slp).toBe(true)
+  })
+
  it('invoice_date_override rescues an inbox item with no extracted invoiceDate', async () => {
    const extractedNoDate = {
      ...baseExtracted,