fix(vat): complete account treatment enforcement (#1593)

* fix(vat): complete account treatment enforcement

* docs(api): refresh account endpoint skill

* fix(mcp): preserve ruta 05 compatibility

* test(vat): seed migration constraint fixtures

* docs(vat): clarify treatment precedence

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

lib/api/__tests__/schemas.test.ts

@@ -1996,23 +1996,6 @@ describe('CreateAccountSchema', () => {
     })
     expect(result.success).toBe(false)
   })
-
-  it('rejects a VAT treatment that does not apply to the account class', () => {
-    expect(CreateAccountSchema.safeParse({
-      account_number: '5010',
-      account_name: 'Consulting costs',
-      account_type: 'expense',
-      normal_balance: 'debit',
-      default_vat_treatment: 'standard_25',
-    }).success).toBe(false)
-    expect(CreateAccountSchema.safeParse({
-      account_number: '5010',
-      account_name: 'EU services',
-      account_type: 'expense',
-      normal_balance: 'debit',
-      default_vat_treatment: 'reverse_charge_eu_services',
-    }).success).toBe(true)
-  })
 })
 
 // ============================================================
@@ -2327,6 +2310,9 @@ describe('UpdateAccountSchema', () => {
     expect(UpdateAccountSchema.safeParse({
       default_vat_treatment: 'reverse_charge_eu_goods',
     }).success).toBe(true)
+    expect(UpdateAccountSchema.safeParse({
+      default_vat_treatment: 'reverse_charge_non_eu_services',
+    }).success).toBe(true)
     expect(UpdateAccountSchema.safeParse({ default_vat_treatment: null }).success).toBe(true)
     expect(UpdateAccountSchema.safeParse({ default_vat_treatment: 'eu_purchase' }).success).toBe(false)
   })

lib/api/schemas.ts

@@ -16,7 +16,6 @@ import { INVOICE_POSTING_ACCOUNT_REGEX } from '@/lib/invoices/posting-account'
 import { PERSONAL_NUMBER_INPUT_RE } from '@/lib/customers/mask-personal-number'
 import type { AuditAction } from '@/types'
 import type { BankFileFormatId } from '@/lib/import/bank-file/types'
-import { isVatTreatmentValidForAccountClass } from '@/lib/vat/account-vat-treatment'
 
 // ============================================================
 // Shared primitives
@@ -2124,8 +2123,8 @@ const defaultVatRate = z
 export const AccountVatTreatmentSchema = z.enum([
   'standard_25', 'reduced_12', 'reduced_6', 'exempt',
   'reverse_charge_domestic', 'reverse_charge_eu_goods',
-  'reverse_charge_eu_services', 'export_goods', 'export_services',
-  'vmb', 'rental_voluntary',
+  'reverse_charge_eu_services', 'reverse_charge_non_eu_services',
+  'export_goods', 'export_services', 'vmb', 'rental_voluntary',
 ])
 
 const defaultVatTreatment = AccountVatTreatmentSchema.nullable().optional()
@@ -2141,20 +2140,6 @@ export const CreateAccountSchema = z.object({
   default_vat_rate: defaultVatRate,
   default_vat_treatment: defaultVatTreatment,
   sru_code: z.string().nullable().optional(),
-}).superRefine((value, ctx) => {
-  if (
-    value.default_vat_treatment &&
-    !isVatTreatmentValidForAccountClass(
-      value.default_vat_treatment,
-      Number(value.account_number.charAt(0)),
-    )
-  ) {
-    ctx.addIssue({
-      code: 'custom',
-      path: ['default_vat_treatment'],
-      message: 'VAT treatment is not valid for the account class',
-    })
-  }
 })
 
 export const UpdateAccountSchema = z.object({