feat: per-line VAT, invoice document types, ledger-based VAT declaration, bank reconciliation, and pagination

Per-line VAT rates: - Add generatePerRateLines() to group invoice items by vat_rate with separate revenue + VAT lines per rate group (invoice-entries.ts) - Add getAvailableVatRates() and getVatTreatmentForRate() (vat-rules.ts) - PDF template shows per-line VAT column and per-rate totals for mixed-rate invoices - Invoice create/review UI supports per-line rate selection - Types: add vat_rate/vat_amount to InvoiceItem, vat_rate to CreateInvoiceItemInput Invoice document types (proforma, delivery note): - Add InvoiceDocumentType, document_type and converted_from_id to Invoice type - PDF hides prices for delivery notes, adds proforma notice - Email templates support all document types - mark-paid skips journal entries for non-invoice document types - Migration 031: invoice_document_type Accounting method support: - Add AccountingMethod type (accrual/cash) - Migration 032: add_accounting_method column to company_settings VAT declaration rewrite: - Rewrite to read directly from general ledger (26xx/3xxx account lines) instead of aggregating invoices/transactions/receipts - ACCOUNT_RUTA mapping drives momsdeklaration boxes from GL balances Bank reconciliation: - Transaction ingest now pre-fetches unlinked GL lines and attempts auto-reconciliation during import - Add transaction.reconciled event type - Add ReconciliationMethod type and reconciliation_method on Transaction - Migration 030: bank_reconciliation - New reconciliation engine, API routes, and BankReconciliationView component Pagination (fetchAllRows): - New lib/supabase/fetch-all.ts overcomes PostgREST 1000-row limit - Adopted in all report generators, SIE/SRU export, account list APIs Fiscal period validation: - New validate-period-duration.ts enforces max 18 months per BFL 3 kap. - Applied in period-service.ts and fiscal-periods API Account mapper simplification: - Remove Levenshtein/fuzzy matching, use exact account number match only Swedbank parser improvements: - Support abbreviated headers (Clnr, Bokfdag, Radnr) - Use Referens column as counterparty Chart of accounts management: - Add DELETE endpoint with system account and usage protection - PUT uses partial updates - New AccountCombobox, AddAccountDialog, EditAccountDialog, ChartOfAccountsManager Tax deadline corrections: - Rewrite inkomstdeklaration_ab using Skatteverket lookup table - Rewrite arsredovisning deadline to 7 months after FY end per ÅRL 8:3 Onboarding first fiscal year: - Add first fiscal year toggle with date pickers and 18-month validation UI terminology: - Change "okategoriserad/kategorisera" to "obokförd/bokföra" throughout Report column fix: - Fix start_date/end_date to period_start/period_end in report queries Supplier invoice input: - CreateSupplierInvoiceItemInput uses amount field (legacy quantity/unit_price kept) Misc: - SIE import uses upsert for idempotent account creation - account-descriptions.ts falls back to BAS reference data - Add invoice_default_notes to CompanySettings - Update CLAUDE.md to reflect current project state Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
2026-02-21 14:57:15 +01:00
parent f1d187c005
commit 91e2c1705a
106 changed files with 9950 additions and 1641 deletions
@@ -0,0 +1,137 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { eventBus } from '@/lib/events'
+import { ensureInitialized } from '@/lib/init'
+import type { Invoice } from '@/types'
+
+ensureInitialized()
+
+/**
+ * POST /api/invoices/[id]/convert
+ *
+ * Converts a proforma invoice to a real invoice.
+ * Copies all data, generates a real invoice number, and marks the proforma as cancelled.
+ */
+export async function POST(
+  request: Request,
+  { params }: { params: Promise<{ id: string }> }
+) {
+  const { id } = await params
+  const supabase = await createClient()
+
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  // Fetch proforma with items
+  const { data: proforma, error: proformaError } = await supabase
+    .from('invoices')
+    .select('*, items:invoice_items(*)')
+    .eq('id', id)
+    .eq('user_id', user.id)
+    .single()
+
+  if (proformaError || !proforma) {
+    return NextResponse.json({ error: 'Proformafakturan hittades inte' }, { status: 404 })
+  }
+
+  if (proforma.document_type !== 'proforma') {
+    return NextResponse.json(
+      { error: 'Endast proformafakturor kan konverteras' },
+      { status: 400 }
+    )
+  }
+
+  if (proforma.status === 'cancelled') {
+    return NextResponse.json(
+      { error: 'Denna proformafaktura har redan makuleras' },
+      { status: 400 }
+    )
+  }
+
+  // Generate real invoice number
+  const { data: invoiceNumber } = await supabase.rpc('generate_invoice_number', {
+    p_user_id: user.id,
+  })
+
+  // Create the real invoice
+  const { data: invoice, error: invoiceError } = await supabase
+    .from('invoices')
+    .insert({
+      user_id: user.id,
+      customer_id: proforma.customer_id,
+      invoice_number: invoiceNumber,
+      invoice_date: new Date().toISOString().split('T')[0],
+      due_date: proforma.due_date,
+      currency: proforma.currency,
+      exchange_rate: proforma.exchange_rate,
+      exchange_rate_date: proforma.exchange_rate_date,
+      subtotal: proforma.subtotal,
+      subtotal_sek: proforma.subtotal_sek,
+      vat_amount: proforma.vat_amount,
+      vat_amount_sek: proforma.vat_amount_sek,
+      total: proforma.total,
+      total_sek: proforma.total_sek,
+      vat_treatment: proforma.vat_treatment,
+      vat_rate: proforma.vat_rate,
+      moms_ruta: proforma.moms_ruta,
+      reverse_charge_text: proforma.reverse_charge_text,
+      your_reference: proforma.your_reference,
+      our_reference: proforma.our_reference,
+      notes: proforma.notes,
+      document_type: 'invoice',
+      converted_from_id: id,
+    })
+    .select()
+    .single()
+
+  if (invoiceError) {
+    return NextResponse.json({ error: invoiceError.message }, { status: 500 })
+  }
+
+  // Copy invoice items
+  const items = (proforma.items || []).map((item: { sort_order: number; description: string; quantity: number; unit: string; unit_price: number; line_total: number }) => ({
+    invoice_id: invoice.id,
+    sort_order: item.sort_order,
+    description: item.description,
+    quantity: item.quantity,
+    unit: item.unit,
+    unit_price: item.unit_price,
+    line_total: item.line_total,
+  }))
+
+  if (items.length > 0) {
+    const { error: itemsError } = await supabase
+      .from('invoice_items')
+      .insert(items)
+
+    if (itemsError) {
+      await supabase.from('invoices').delete().eq('id', invoice.id)
+      return NextResponse.json({ error: itemsError.message }, { status: 500 })
+    }
+  }
+
+  // Mark proforma as cancelled
+  await supabase
+    .from('invoices')
+    .update({ status: 'cancelled' })
+    .eq('id', id)
+
+  // Fetch complete invoice
+  const { data: completeInvoice } = await supabase
+    .from('invoices')
+    .select('*, customer:customers(*), items:invoice_items(*)')
+    .eq('id', invoice.id)
+    .single()
+
+  if (completeInvoice) {
+    await eventBus.emit({
+      type: 'invoice.created',
+      payload: { invoice: completeInvoice as Invoice, userId: user.id },
+    })
+  }
+
+  return NextResponse.json({ data: completeInvoice })
+}
@@ -77,29 +77,33 @@ export async function POST(
  const accountingMethod = settings?.accounting_method || 'accrual'
  const entityType = (settings?.entity_type as EntityType) || 'enskild_firma'

+  // Only create journal entries for real invoices (not proformas or delivery notes)
+  const isRealInvoice = !invoice.document_type || invoice.document_type === 'invoice'
  let journalEntryId: string | null = null

-  try {
-    if (accountingMethod === 'accrual') {
-      // Faktureringsmetoden: clear receivable (Debit 1930, Credit 1510)
-      const journalEntry = await createInvoicePaymentJournalEntry(
-        user.id,
-        invoice as Invoice,
-        paymentDate
-      )
-      journalEntryId = journalEntry?.id ?? null
-    } else {
-      // Kontantmetoden: combined revenue entry (Debit 1930, Credit 30xx, Credit 26xx)
-      const journalEntry = await createInvoiceCashEntry(
-        user.id,
-        invoice as Invoice,
-        paymentDate,
-        entityType
-      )
-      journalEntryId = journalEntry?.id ?? null
+  if (isRealInvoice) {
+    try {
+      if (accountingMethod === 'accrual') {
+        // Faktureringsmetoden: clear receivable (Debit 1930, Credit 1510)
+        const journalEntry = await createInvoicePaymentJournalEntry(
+          user.id,
+          invoice as Invoice,
+          paymentDate
+        )
+        journalEntryId = journalEntry?.id ?? null
+      } else {
+        // Kontantmetoden: combined revenue entry (Debit 1930, Credit 30xx, Credit 26xx)
+        const journalEntry = await createInvoiceCashEntry(
+          user.id,
+          invoice as Invoice,
+          paymentDate,
+          entityType
+        )
+        journalEntryId = journalEntry?.id ?? null
+      }
+    } catch (err) {
+      console.error('Failed to create payment journal entry on mark-paid:', err)
    }
-  } catch (err) {
-    console.error('Failed to create payment journal entry on mark-paid:', err)
  }

  return NextResponse.json({
@@ -45,10 +45,7 @@ export async function POST(
  // Update status to sent
  const { error: updateError } = await supabase
    .from('invoices')
-    .update({
-      status: 'sent',
-      sent_at: new Date().toISOString(),
-    })
+    .update({ status: 'sent' })
    .eq('id', id)
    .eq('user_id', user.id)

@@ -65,9 +62,10 @@ export async function POST(

  const accountingMethod = settings?.accounting_method || 'accrual'

-  // Faktureringsmetoden: book at send
+  // Only create journal entries for real invoices (not proformas or delivery notes)
+  const isRealInvoice = !invoice.document_type || invoice.document_type === 'invoice'
  let journalEntryId: string | null = null
-  if (accountingMethod === 'accrual') {
+  if (isRealInvoice && accountingMethod === 'accrual') {
    try {
      const journalEntry = await createInvoiceJournalEntry(
        user.id,
@@ -113,11 +113,19 @@ export async function POST(
      company: company as CompanySettings
    }

-    // Determine filename
+    // Determine filename based on document type
    const isCreditNote = !!invoice.credited_invoice_id
-    const filename = isCreditNote
-      ? `kreditfaktura-${invoice.invoice_number}.pdf`
-      : `faktura-${invoice.invoice_number}.pdf`
+    const docType = invoice.document_type || 'invoice'
+    let filename: string
+    if (isCreditNote) {
+      filename = `kreditfaktura-${invoice.invoice_number}.pdf`
+    } else if (docType === 'proforma') {
+      filename = `proformafaktura-${invoice.invoice_number}.pdf`
+    } else if (docType === 'delivery_note') {
+      filename = `foljesedel-${invoice.invoice_number}.pdf`
+    } else {
+      filename = `faktura-${invoice.invoice_number}.pdf`
+    }

    // Send email
    const result = await sendEmail({
@@ -144,13 +152,10 @@ export async function POST(
      )
    }

-    // Update invoice status to "sent" and set sent_at timestamp
+    // Update invoice status to "sent"
    const { error: updateError } = await supabase
      .from('invoices')
-      .update({
-        status: 'sent',
-        sent_at: new Date().toISOString()
-      })
+      .update({ status: 'sent' })
      .eq('id', id)
      .eq('user_id', user.id)

@@ -159,8 +164,9 @@ export async function POST(
      // Don't fail the request - the email was sent successfully
    }

-    // Faktureringsmetoden: create journal entry when invoice is issued
-    if ((company as Record<string, unknown>).accounting_method === 'accrual' || !(company as Record<string, unknown>).accounting_method) {
+    // Only create journal entries for real invoices (not proformas or delivery notes)
+    const isRealInvoice = !invoice.document_type || invoice.document_type === 'invoice'
+    if (isRealInvoice && ((company as Record<string, unknown>).accounting_method === 'accrual' || !(company as Record<string, unknown>).accounting_method)) {
      try {
        const journalEntry = await createInvoiceJournalEntry(
          user.id,
@@ -0,0 +1,134 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { renderToBuffer } from '@react-pdf/renderer'
+import { InvoicePDF } from '@/lib/invoice/pdf-template'
+import { getVatRules } from '@/lib/invoice/vat-rules'
+import type { Invoice, InvoiceItem, Customer, CompanySettings, InvoiceDocumentType } from '@/types'
+
+/**
+ * POST /api/invoices/preview-pdf
+ *
+ * Generates a preview PDF from form data without creating an invoice.
+ * Returns the PDF as an inline blob for display in a new browser tab.
+ */
+export async function POST(request: Request) {
+  const supabase = await createClient()
+
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const body = await request.json()
+  const { customer_id, invoice_date, due_date, currency, items, your_reference, our_reference, notes, document_type } = body
+
+  if (!customer_id || !items || items.length === 0) {
+    return NextResponse.json({ error: 'Kunduppgifter och rader krävs' }, { status: 400 })
+  }
+
+  // Fetch customer
+  const { data: customer, error: customerError } = await supabase
+    .from('customers')
+    .select('*')
+    .eq('id', customer_id)
+    .eq('user_id', user.id)
+    .single()
+
+  if (customerError || !customer) {
+    return NextResponse.json({ error: 'Kunden hittades inte' }, { status: 404 })
+  }
+
+  // Fetch company settings
+  const { data: company, error: companyError } = await supabase
+    .from('company_settings')
+    .select('*')
+    .eq('user_id', user.id)
+    .single()
+
+  if (companyError || !company) {
+    return NextResponse.json({ error: 'Företagsinställningar saknas' }, { status: 404 })
+  }
+
+  const vatRules = getVatRules(customer.customer_type, customer.vat_number_validated)
+
+  const docType: InvoiceDocumentType = document_type || 'invoice'
+  const isDeliveryNote = docType === 'delivery_note'
+
+  // Build items with line totals
+  const invoiceItems: InvoiceItem[] = items.map((item: { description: string; quantity: number; unit: string; unit_price: number; vat_rate?: number }, index: number) => ({
+    id: `preview-${index}`,
+    invoice_id: 'preview',
+    sort_order: index,
+    description: item.description,
+    quantity: item.quantity,
+    unit: item.unit,
+    unit_price: item.unit_price,
+    line_total: Math.round(item.quantity * item.unit_price * 100) / 100,
+    vat_rate: item.vat_rate ?? vatRules.rate,
+    vat_amount: 0,
+    created_at: new Date().toISOString(),
+  }))
+
+  const subtotal = invoiceItems.reduce((sum, item) => sum + item.line_total, 0)
+  const vatAmount = isDeliveryNote ? 0 : Math.round(subtotal * (vatRules.rate / 100) * 100) / 100
+  const total = isDeliveryNote ? 0 : subtotal + vatAmount
+
+  // Construct a temporary Invoice-like object
+  const previewInvoice = {
+    id: 'preview',
+    user_id: user.id,
+    customer_id,
+    invoice_number: 'FÖRHANDSGRANSKNING',
+    invoice_date: invoice_date || new Date().toISOString().split('T')[0],
+    due_date: due_date || new Date().toISOString().split('T')[0],
+    status: 'draft',
+    currency: currency || 'SEK',
+    exchange_rate: null,
+    exchange_rate_date: null,
+    subtotal: isDeliveryNote ? 0 : subtotal,
+    subtotal_sek: null,
+    vat_amount: vatAmount,
+    vat_amount_sek: null,
+    total,
+    total_sek: null,
+    vat_treatment: vatRules.treatment,
+    vat_rate: isDeliveryNote ? 0 : vatRules.rate,
+    moms_ruta: vatRules.momsRuta,
+    your_reference: your_reference || null,
+    our_reference: our_reference || null,
+    notes: notes || null,
+    reverse_charge_text: vatRules.reverseChargeText || null,
+    credited_invoice_id: null,
+    document_type: docType,
+    converted_from_id: null,
+    paid_at: null,
+    paid_amount: null,
+    created_at: new Date().toISOString(),
+    updated_at: new Date().toISOString(),
+  } as Invoice
+
+  try {
+    const pdfBuffer = await renderToBuffer(
+      InvoicePDF({
+        invoice: previewInvoice,
+        customer: customer as Customer,
+        items: invoiceItems,
+        company: company as CompanySettings,
+      })
+    )
+
+    return new Response(new Uint8Array(pdfBuffer), {
+      headers: {
+        'Content-Type': 'application/pdf',
+        'Content-Disposition': 'inline; filename="forhandsvisning.pdf"',
+      },
+    })
+  } catch (error) {
+    console.error('Preview PDF generation error:', error)
+    return NextResponse.json(
+      { error: 'Kunde inte generera PDF-förhandsgranskning' },
+      { status: 500 }
+    )
+  }
+}
@@ -2,8 +2,8 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { eventBus } from '@/lib/events'
 import { ensureInitialized } from '@/lib/init'
-import type { CreateInvoiceInput, EntityType, Invoice, CreditNote } from '@/types'
-import { getVatRules, calculateVat, calculateTotal } from '@/lib/invoice/vat-rules'
+import type { CreateInvoiceInput, EntityType, AccountingMethod, Invoice, CreditNote, InvoiceDocumentType } from '@/types'
+import { getVatRules, calculateVat, calculateTotal, getAvailableVatRates, getVatTreatmentForRate } from '@/lib/invoice/vat-rules'
 import { fetchExchangeRate, convertToSEK } from '@/lib/currency/riksbanken'
 import {
  createCreditNoteJournalEntry,
@@ -67,6 +67,7 @@ export async function POST(request: Request) {
  }

  const invoiceInput = body as CreateInvoiceInput
+  const documentType: InvoiceDocumentType = body.document_type || 'invoice'

  // Get customer for VAT calculation
  const { data: customer, error: customerError } = await supabase
@@ -80,16 +81,37 @@ export async function POST(request: Request) {
    return NextResponse.json({ error: 'Customer not found' }, { status: 404 })
  }

-  // Calculate VAT rules
+  // Calculate VAT rules (default for customer)
  const vatRules = getVatRules(customer.customer_type, customer.vat_number_validated)
+  const availableRates = getAvailableVatRates(customer.customer_type, customer.vat_number_validated)
+  const allowedRates = new Set(availableRates.map((r) => r.rate))

-  // Calculate subtotal from items
+  // Calculate per-item VAT and subtotals
  const subtotal = invoiceInput.items.reduce((sum, item) => {
    return sum + item.quantity * item.unit_price
  }, 0)

-  const vatAmount = calculateVat(subtotal, vatRules.rate)
-  const total = subtotal + vatAmount
+  // Calculate VAT per item, respecting per-line vat_rate
+  let vatAmount = 0
+  if (documentType !== 'delivery_note') {
+    for (const item of invoiceInput.items) {
+      const itemRate = item.vat_rate !== undefined ? item.vat_rate : vatRules.rate
+      // Validate rate is allowed for this customer
+      if (!allowedRates.has(itemRate)) {
+        return NextResponse.json(
+          { error: `Momssats ${itemRate}% är inte tillåten för denna kundtyp` },
+          { status: 400 }
+        )
+      }
+      const lineTotal = item.quantity * item.unit_price
+      vatAmount += Math.round(lineTotal * itemRate / 100 * 100) / 100
+    }
+  }
+  const total = documentType === 'delivery_note' ? 0 : subtotal + vatAmount
+
+  // Determine if this is a mixed-rate invoice
+  const uniqueRates = new Set(invoiceInput.items.map((item) => item.vat_rate ?? vatRules.rate))
+  const isMixedRate = uniqueRates.size > 1

  // Handle currency conversion
  let exchangeRate: number | null = null
@@ -109,10 +131,15 @@ export async function POST(request: Request) {
    }
  }

-  // Generate invoice number
-  const { data: invoiceNumber } = await supabase.rpc('generate_invoice_number', {
+  // Generate invoice number with appropriate prefix
+  const { data: baseNumber } = await supabase.rpc('generate_invoice_number', {
    p_user_id: user.id,
  })
+  const invoiceNumber = documentType === 'proforma'
+    ? `PF-${baseNumber}`
+    : documentType === 'delivery_note'
+      ? `FS-${baseNumber}`
+      : baseNumber

  // Create invoice
  const { data: invoice, error: invoiceError } = await supabase
@@ -126,19 +153,20 @@ export async function POST(request: Request) {
      currency: invoiceInput.currency,
      exchange_rate: exchangeRate,
      exchange_rate_date: exchangeRateDate,
-      subtotal,
-      subtotal_sek: subtotalSek,
+      subtotal: documentType === 'delivery_note' ? 0 : subtotal,
+      subtotal_sek: documentType === 'delivery_note' ? null : subtotalSek,
      vat_amount: vatAmount,
-      vat_amount_sek: vatAmountSek,
+      vat_amount_sek: documentType === 'delivery_note' ? null : vatAmountSek,
      total,
-      total_sek: totalSek,
+      total_sek: documentType === 'delivery_note' ? null : totalSek,
      vat_treatment: vatRules.treatment,
-      vat_rate: vatRules.rate,
+      vat_rate: documentType === 'delivery_note' ? 0 : (isMixedRate ? null : (uniqueRates.values().next().value ?? vatRules.rate)),
      moms_ruta: vatRules.momsRuta,
      reverse_charge_text: vatRules.reverseChargeText || null,
      your_reference: invoiceInput.your_reference,
      our_reference: invoiceInput.our_reference,
      notes: invoiceInput.notes,
+      document_type: documentType,
    })
    .select()
    .single()
@@ -147,16 +175,23 @@ export async function POST(request: Request) {
    return NextResponse.json({ error: invoiceError.message }, { status: 500 })
  }

-  // Create invoice items
-  const items = invoiceInput.items.map((item, index) => ({
-    invoice_id: invoice.id,
-    sort_order: index,
-    description: item.description,
-    quantity: item.quantity,
-    unit: item.unit,
-    unit_price: item.unit_price,
-    line_total: item.quantity * item.unit_price,
-  }))
+  // Create invoice items with per-line VAT
+  const items = invoiceInput.items.map((item, index) => {
+    const itemRate = item.vat_rate !== undefined ? item.vat_rate : vatRules.rate
+    const lineTotal = item.quantity * item.unit_price
+    const itemVat = documentType === 'delivery_note' ? 0 : Math.round(lineTotal * itemRate / 100 * 100) / 100
+    return {
+      invoice_id: invoice.id,
+      sort_order: index,
+      description: item.description,
+      quantity: item.quantity,
+      unit: item.unit,
+      unit_price: item.unit_price,
+      line_total: lineTotal,
+      vat_rate: itemRate,
+      vat_amount: itemVat,
+    }
+  })

  const { error: itemsError } = await supabase
    .from('invoice_items')
@@ -175,8 +210,8 @@ export async function POST(request: Request) {
    .eq('id', invoice.id)
    .single()

-  // Emit event (no journal entry at draft — booking happens at send/payment based on accounting method)
-  if (completeInvoice) {
+  // Emit event only for real invoices (proformas and delivery notes are informational)
+  if (completeInvoice && documentType === 'invoice') {
    await eventBus.emit({
      type: 'invoice.created',
      payload: { invoice: completeInvoice as Invoice, userId: user.id },
@@ -204,6 +239,14 @@ async function createCreditNote(
    return NextResponse.json({ error: 'Original invoice not found' }, { status: 404 })
  }

+  // Credit notes can only be created from real invoices
+  if (originalInvoice.document_type && originalInvoice.document_type !== 'invoice') {
+    return NextResponse.json(
+      { error: 'Credit notes can only be created from standard invoices' },
+      { status: 400 }
+    )
+  }
+
  // Check if invoice is already credited
  if (originalInvoice.status === 'credited') {
    return NextResponse.json({ error: 'Invoice has already been credited' }, { status: 400 })
@@ -258,8 +301,8 @@ async function createCreditNote(
    return NextResponse.json({ error: creditNoteError.message }, { status: 500 })
  }

-  // Create credit note items (negated from original)
-  const creditNoteItems = (originalInvoice.items || []).map((item: { sort_order: number; description: string; quantity: number; unit: string; unit_price: number; line_total: number }, index: number) => ({
+  // Create credit note items (negated from original, preserving per-line VAT)
+  const creditNoteItems = (originalInvoice.items || []).map((item: { sort_order: number; description: string; quantity: number; unit: string; unit_price: number; line_total: number; vat_rate?: number; vat_amount?: number }) => ({
    invoice_id: creditNote.id,
    sort_order: item.sort_order,
    description: item.description,
@@ -267,6 +310,8 @@ async function createCreditNote(
    unit: item.unit,
    unit_price: item.unit_price,
    line_total: -Math.abs(item.line_total),
+    vat_rate: item.vat_rate ?? 25,
+    vat_amount: -(item.vat_amount ? Math.abs(item.vat_amount) : 0),
  }))

  const { error: itemsError } = await supabase
@@ -292,17 +337,19 @@ async function createCreditNote(
    .eq('id', creditNote.id)
    .single()

-  // Fetch entity type for correct account mapping
+  // Fetch entity type and accounting method for correct account mapping
  const { data: creditNoteSettings } = await supabase
    .from('company_settings')
-    .select('entity_type')
+    .select('entity_type, accounting_method')
    .eq('user_id', userId)
    .single()

  const entityType = (creditNoteSettings?.entity_type as EntityType) || 'enskild_firma'
+  const accountingMethod = (creditNoteSettings?.accounting_method as AccountingMethod) || 'accrual'

  // Create journal entry for the credit note (non-blocking)
-  if (completeCreditNote) {
+  // Cash method: skip — no original invoice entry exists to reverse; deferred until refund
+  if (completeCreditNote && accountingMethod === 'accrual') {
    try {
      const journalEntry = await createCreditNoteJournalEntry(
        userId,