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
@@ -63,6 +63,7 @@ Creates a supplier invoice in `registered` status and posts the registration jou
 - Foreign currency: omit exchange_rate and the server fetches Riksbanken's rate for invoice_date (ML 8 kap 21-23 §). If no rate can be resolved the create is refused with 400 SI_FX_RATE_MISSING rather than stored unconverted: pass exchange_rate explicitly to proceed. A SEK invoice needs no rate and gets total_sek = total.
 - exchange_rate is SEK per 1 unit of the invoice currency and must satisfy 0 < rate < 100000, the same bounds the supplier_invoices CHECK enforces. Out-of-range values return 400 VALIDATION_ERROR; passing an invoice total where a rate belongs is the usual cause.
 - Project/cost-center tagging: pass default_dimensions ({"6":"P001"} = project, {"1":"KS01"} = kostnadsställe) for the whole invoice and/or items[].dimensions per line (per-line wins per key). The registration JE lines are tagged accordingly. When the company has the dimension registry enabled, unknown or archived codes are rejected with 400 DIMENSION_VALIDATION_FAILED — list valid codes via GET /dimensions.
+- Tjänstepension invoices (Avanza etc.): set items[].apply_slp=true on the 741x premium line and the registration JE also books särskild löneskatt (debit 7533 / credit 2514 at 24.26% of the line amount) beyond the payable: 2440 stays at the invoice total. apply_slp on a non-741x account returns 400 SI_CREATE_SLP_INVALID_ACCOUNT.

 | Parameter | In | Type | Required | Notes |
 |---|---|---|---|---|
@@ -87,7 +88,7 @@ Request body:
  paid_with_private_funds?: boolean,
  payment_date?: string,
  default_dimensions?: Record<string, string>,
-  items: { description: string, amount?: number, account_number: string, vat_rate?: 0 | 0.06 | 0.12 | 0.25, vat_amount?: number, reverse_charge_rate?: number, vat_code?: string, quantity?: number, unit?: string, unit_price?: number, accrual_period_start?: string, accrual_period_end?: string, accrual_balance_account?: string, dimensions?: Record<string, string> }[]
+  items: { description: string, amount?: number, account_number: string, vat_rate?: 0 | 0.06 | 0.12 | 0.25, vat_amount?: number, reverse_charge_rate?: number, apply_slp?: boolean, vat_code?: string, quantity?: number, unit?: string, unit_price?: number, accrual_period_start?: string, accrual_period_end?: string, accrual_balance_account?: string, dimensions?: Record<string, string> }[]
 }
 ```