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>
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Mattsson
co-authored by
Claude Fable 5
Claude Fable 5
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commit
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@@ -0,0 +1,5 @@
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-- The predecessor constraint does not recognize the corrected non-EU service
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-- vocabulary. Remove it before the next migration normalizes legacy values;
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-- the class-aware constraint is restored immediately afterwards.
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ALTER TABLE public.chart_of_accounts
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DROP CONSTRAINT IF EXISTS chart_of_accounts_default_vat_treatment_check;
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@@ -0,0 +1,12 @@
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-- PR #1588 briefly allowed purchase accounts to store revenue-side treatment
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-- names. Preserve the supported non-EU service meaning and clear the
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-- unsupported import-goods value before the class-aware constraint is added.
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UPDATE public.chart_of_accounts
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SET default_vat_treatment = 'reverse_charge_non_eu_services'
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WHERE account_class BETWEEN 4 AND 6
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AND default_vat_treatment = 'export_services';
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UPDATE public.chart_of_accounts
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SET default_vat_treatment = NULL
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WHERE account_class BETWEEN 4 AND 6
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AND default_vat_treatment = 'export_goods';
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@@ -0,0 +1,24 @@
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-- The predecessor API validated enum membership but not account class. After
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-- preserving the one lossless legacy rename, clear every remaining invalid
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-- combination before the class-aware constraint is installed.
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UPDATE public.chart_of_accounts
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SET default_vat_treatment = NULL
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WHERE default_vat_treatment IS NOT NULL
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AND NOT (
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(
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account_class = 3
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AND default_vat_treatment IN (
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'standard_25', 'reduced_12', 'reduced_6', 'exempt',
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'reverse_charge_domestic', 'reverse_charge_eu_goods',
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'reverse_charge_eu_services', 'export_goods', 'export_services',
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'vmb', 'rental_voluntary'
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)
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)
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OR (
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account_class BETWEEN 4 AND 6
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AND default_vat_treatment IN (
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'reverse_charge_domestic', 'reverse_charge_eu_goods',
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'reverse_charge_eu_services', 'reverse_charge_non_eu_services'
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)
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)
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);
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@@ -0,0 +1,32 @@
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ALTER TABLE public.chart_of_accounts
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DROP CONSTRAINT IF EXISTS chart_of_accounts_default_vat_treatment_check;
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ALTER TABLE public.chart_of_accounts
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ADD CONSTRAINT chart_of_accounts_default_vat_treatment_check
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CHECK (
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default_vat_treatment IS NULL
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OR (
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account_class = 3
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AND default_vat_treatment IN (
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'standard_25', 'reduced_12', 'reduced_6', 'exempt',
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'reverse_charge_domestic', 'reverse_charge_eu_goods',
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'reverse_charge_eu_services', 'export_goods', 'export_services',
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'vmb', 'rental_voluntary'
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)
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)
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OR (
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account_class BETWEEN 4 AND 6
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AND default_vat_treatment IN (
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'reverse_charge_domestic', 'reverse_charge_eu_goods',
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'reverse_charge_eu_services', 'reverse_charge_non_eu_services'
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)
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)
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) NOT VALID;
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ALTER TABLE public.chart_of_accounts
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VALIDATE CONSTRAINT chart_of_accounts_default_vat_treatment_check;
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COMMENT ON COLUMN public.chart_of_accounts.default_vat_treatment IS
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'Per-account momsdeklaration treatment. Explicit values override the built-in BAS account mapping.';
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NOTIFY pgrst, 'reload schema';
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@@ -1,47 +1,137 @@
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import { describe, expect, it } from 'vitest'
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import { readFileSync } from 'node:fs'
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import { join } from 'node:path'
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import { seedCompany } from '@/tests/pg/fixtures'
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import { getPool } from '@/tests/pg/setup'
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async function setTreatment(companyId: string, treatment: string | null) {
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const NORMALIZE_SQL = readFileSync(
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join(process.cwd(), 'supabase/migrations/20260815150100_normalize_legacy_account_vat_treatments.sql'),
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'utf8',
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)
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const DROP_LEGACY_CONSTRAINT_SQL = readFileSync(
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join(process.cwd(), 'supabase/migrations/20260815150000_drop_legacy_account_vat_treatment_constraint.sql'),
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'utf8',
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)
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const ENFORCE_SQL = readFileSync(
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join(process.cwd(), 'supabase/migrations/20260815150300_enforce_class_aware_account_vat_treatment.sql'),
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'utf8',
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)
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const CLEAR_INCOMPATIBLE_SQL = readFileSync(
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join(process.cwd(), 'supabase/migrations/20260815150200_clear_incompatible_account_vat_treatments.sql'),
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'utf8',
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)
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async function setTreatment(companyId: string, accountNumber: string, treatment: string | null) {
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return getPool().query(
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`UPDATE public.chart_of_accounts
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SET default_vat_treatment = $2
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WHERE company_id = $1 AND account_number = '3013'`,
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[companyId, treatment],
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WHERE company_id = $1 AND account_number = $3`,
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[companyId, treatment, accountNumber],
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)
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}
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async function insertAccount(companyId: string, userId: string) {
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return getPool().query(
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async function insertAccount(
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companyId: string,
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userId: string,
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accountNumber: string,
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accountClass: number,
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) {
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await getPool().query(
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`INSERT INTO public.chart_of_accounts
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(user_id, company_id, account_number, account_name, account_class,
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account_group, account_type, normal_balance, plan_type,
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is_system_account)
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VALUES ($1, $2, '3013', 'Test account', 3, '30', 'revenue', 'credit',
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'full_bas', false)
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RETURNING account_number`,
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[userId, companyId],
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account_group, account_type, normal_balance, plan_type, is_system_account)
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VALUES ($1, $2, $3, $4, $5, $6, $7, $8, 'full_bas', false)`,
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[
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userId,
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companyId,
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accountNumber,
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`Test account ${accountNumber}`,
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accountClass,
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accountNumber.slice(0, 2),
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accountClass === 3 ? 'revenue' : 'expense',
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accountClass === 3 ? 'credit' : 'debit',
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],
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)
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}
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describe('chart_of_accounts.default_vat_treatment', () => {
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it('accepts every supported treatment and NULL', async () => {
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const { companyId, userId } = await seedCompany()
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expect((await insertAccount(companyId, userId)).rowCount).toBe(1)
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const treatments = [
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await insertAccount(companyId, userId, '3001', 3)
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await insertAccount(companyId, userId, '4010', 4)
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const revenueTreatments = [
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'standard_25', 'reduced_12', 'reduced_6', 'exempt',
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'reverse_charge_domestic', 'reverse_charge_eu_goods',
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'reverse_charge_eu_services', 'export_goods', 'export_services',
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'vmb', 'rental_voluntary', null,
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]
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for (const treatment of treatments) {
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await expect(setTreatment(companyId, treatment)).resolves.toMatchObject({ rowCount: 1 })
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for (const treatment of revenueTreatments) {
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await expect(setTreatment(companyId, '3001', treatment)).resolves.toBeDefined()
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}
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const purchaseTreatments = [
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'reverse_charge_domestic', 'reverse_charge_eu_goods',
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'reverse_charge_eu_services', 'reverse_charge_non_eu_services', null,
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]
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for (const treatment of purchaseTreatments) {
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await expect(setTreatment(companyId, '4010', treatment)).resolves.toBeDefined()
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}
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})
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it('rejects unknown treatments', async () => {
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const { companyId, userId } = await seedCompany()
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expect((await insertAccount(companyId, userId)).rowCount).toBe(1)
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await expect(setTreatment(companyId, 'unknown')).rejects.toThrow()
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await insertAccount(companyId, userId, '3001', 3)
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await expect(setTreatment(companyId, '3001', 'unknown')).rejects.toThrow()
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})
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it('rejects a treatment that is incompatible with the account class', async () => {
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const { companyId, userId } = await seedCompany()
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await insertAccount(companyId, userId, '4010', 4)
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await expect(setTreatment(companyId, '4010', 'standard_25')).rejects.toThrow()
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})
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it('normalizes values accepted by the predecessor before enforcing classes', async () => {
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const { companyId, userId } = await seedCompany()
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await insertAccount(companyId, userId, '1010', 1)
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await insertAccount(companyId, userId, '4010', 4)
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await insertAccount(companyId, userId, '4011', 4)
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await insertAccount(companyId, userId, '4012', 4)
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const client = await getPool().connect()
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try {
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await client.query('BEGIN')
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await client.query(DROP_LEGACY_CONSTRAINT_SQL)
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await client.query(`
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UPDATE public.chart_of_accounts
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SET default_vat_treatment = CASE account_number
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WHEN '1010' THEN 'standard_25'
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WHEN '4010' THEN 'export_services'
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WHEN '4011' THEN 'export_goods'
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WHEN '4012' THEN 'standard_25'
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END
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WHERE company_id = $1 AND account_number IN ('1010', '4010', '4011', '4012')
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`, [companyId])
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await client.query(NORMALIZE_SQL)
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await client.query(CLEAR_INCOMPATIBLE_SQL)
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await client.query(ENFORCE_SQL)
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const result = await client.query<{
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account_number: string
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default_vat_treatment: string | null
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}>(`
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SELECT account_number, default_vat_treatment
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FROM public.chart_of_accounts
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WHERE company_id = $1 AND account_number IN ('1010', '4010', '4011', '4012')
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ORDER BY account_number
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`, [companyId])
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expect(result.rows).toEqual([
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{ account_number: '1010', default_vat_treatment: null },
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{ account_number: '4010', default_vat_treatment: 'reverse_charge_non_eu_services' },
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{ account_number: '4011', default_vat_treatment: null },
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{ account_number: '4012', default_vat_treatment: null },
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])
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} finally {
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await client.query('ROLLBACK').catch(() => {})
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client.release()
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}
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})
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})
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