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

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* 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>
This commit is contained in:
Mattsson
2026-08-15 23:45:04 +02:00
committed by GitHub
co-authored by Claude Fable 5
parent edfdbe2d2a
commit 86f0b70fdd
43 changed files with 1017 additions and 359 deletions
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lib/vat/__tests__/account-vat-treatment.test.ts
+22 -32
View File
@@ -1,10 +1,8 @@
import { describe, expect, it } from 'vitest'
import {
defaultRateForVatTreatment,
isVatTreatmentValidForAccountClass,
resolveVatTreatmentRuta,
suggestVatTreatment,
vatTreatmentsForAccountClass,
} from '../account-vat-treatment'
describe('resolveVatTreatmentRuta', () => {
@@ -23,23 +21,15 @@ describe('resolveVatTreatmentRuta', () => {
it('maps purchase treatments by purchase class', () => {
expect(resolveVatTreatmentRuta('reverse_charge_eu_goods', 4)).toEqual({ box: 'ruta20', side: 'debit' })
expect(resolveVatTreatmentRuta('reverse_charge_eu_services', 4)).toEqual({ box: 'ruta21', side: 'debit' })
expect(resolveVatTreatmentRuta('export_services', 5)).toEqual({ box: 'ruta22', side: 'debit' })
expect(resolveVatTreatmentRuta('reverse_charge_non_eu_services', 5)).toEqual({ box: 'ruta22', side: 'debit' })
expect(resolveVatTreatmentRuta('reverse_charge_domestic', 4)).toEqual({ box: 'ruta23', side: 'debit' })
expect(resolveVatTreatmentRuta('reverse_charge_domestic', 4, '4425')).toEqual({ box: 'ruta24', side: 'debit' })
expect(resolveVatTreatmentRuta('reverse_charge_domestic', 5)).toEqual({ box: 'ruta24', side: 'debit' })
expect(resolveVatTreatmentRuta('export_goods', 4)).toEqual({ box: 'ruta50', side: 'debit' })
expect(resolveVatTreatmentRuta('export_goods', 4)).toBeNull()
expect(resolveVatTreatmentRuta('exempt', 4)).toBeNull()
})
})
describe('vat treatment applicability', () => {
it('exposes only treatments that resolve for the account class', () => {
expect(vatTreatmentsForAccountClass(3)).toContain('vmb')
expect(vatTreatmentsForAccountClass(5)).not.toContain('vmb')
expect(isVatTreatmentValidForAccountClass('reverse_charge_eu_services', 5)).toBe(true)
expect(isVatTreatmentValidForAccountClass('standard_25', 5)).toBe(false)
})
})
describe('suggestVatTreatment', () => {
it('suggests the issue examples from labels, not SIE metadata', () => {
expect(suggestVatTreatment('3041', 'Försäljning tjänst 25% sv')).toEqual({
@@ -55,30 +45,30 @@ describe('suggestVatTreatment', () => {
expect(suggestVatTreatment('4056', 'Projektkostnad')).toBeNull()
})
it('matches EU as a term, not a substring inside another word', () => {
expect(suggestVatTreatment('4056', 'Reumatologiska varor 25%')).toBeNull()
expect(suggestVatTreatment('4056', 'Inköp EU-varor 25%')).toEqual({
treatment: 'reverse_charge_eu_goods',
rate: 0.25,
it('does not suggest an unsupported purchase treatment for imports of goods', () => {
expect(suggestVatTreatment('4545', 'Import varor utanför EU 25%')).toBeNull()
})
it('checks outside-EU labels before the generic EU matcher', () => {
expect(suggestVatTreatment('3048', 'Export tjänster utanför EU')).toEqual({
treatment: 'export_services', rate: 0,
})
expect(suggestVatTreatment('3108', 'Försäljning varor till annat EU-land, momsfri')).toEqual({
treatment: 'reverse_charge_eu_goods', rate: 0,
})
expect(suggestVatTreatment('6545', 'Inköp tjänster utanför EU 25%')).toEqual({
treatment: 'reverse_charge_non_eu_services', rate: 0.25,
})
})
it('does not assume a purchase-side reverse-charge rate', () => {
expect(defaultRateForVatTreatment('reverse_charge_eu_goods', 4)).toBeNull()
expect(defaultRateForVatTreatment('reverse_charge_eu_services', 5)).toBeNull()
expect(defaultRateForVatTreatment('reverse_charge_domestic', 6)).toBeNull()
expect(defaultRateForVatTreatment('export_goods', 4)).toBeNull()
expect(suggestVatTreatment('4056', 'Inköp varor EU')).toEqual({
treatment: 'reverse_charge_eu_goods',
rate: null,
})
it('does not match EU inside an unrelated word', () => {
expect(suggestVatTreatment('4010', 'Reumatologiska varor')).toBeNull()
})
it('does not use a gross account rate for VMB', () => {
it('keeps VMB without a generic booking rate', () => {
expect(suggestVatTreatment('3211', 'Försäljning VMB')).toEqual({
treatment: 'vmb', rate: null,
})
expect(defaultRateForVatTreatment('vmb', 3)).toBeNull()
expect(suggestVatTreatment('3021', 'Försäljning begagnat 25% VMB')).toEqual({
treatment: 'vmb',
rate: null,
})
})
})