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>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Opus 4.6
Claude Opus 4.6
parent
f1d187c005
commit
91e2c1705a
@@ -1,5 +1,104 @@
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import { describe, it, expect } from 'vitest'
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import { getRevenueAccount } from '../invoice-entries'
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import { describe, it, expect, vi, beforeEach } from 'vitest'
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import { getRevenueAccount, getOutputVatAccount } from '../invoice-entries'
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import type { Invoice, InvoiceItem, CreateJournalEntryInput } from '@/types'
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// Mock the engine so we can capture the input passed to createJournalEntry
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vi.mock('../engine', () => ({
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findFiscalPeriod: vi.fn().mockResolvedValue('period-1'),
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createJournalEntry: vi.fn().mockImplementation(
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async (_userId: string, input: CreateJournalEntryInput) => ({
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id: 'entry-1',
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...input,
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lines: input.lines,
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})
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),
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}))
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// Mock vat-entries to avoid indirect dependency issues
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vi.mock('../vat-entries', () => ({
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generateSalesVatLines: vi.fn().mockImplementation(({ vatTreatment, baseAmount }: { vatTreatment: string; baseAmount: number }) => {
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const rate = vatTreatment === 'standard_25' ? 0.25
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: vatTreatment === 'reduced_12' ? 0.12
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: vatTreatment === 'reduced_6' ? 0.06 : 0
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if (rate === 0) return []
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const account = vatTreatment === 'standard_25' ? '2611'
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: vatTreatment === 'reduced_12' ? '2621' : '2631'
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return [{
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account_number: account,
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debit_amount: 0,
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credit_amount: Math.round(baseAmount * rate * 100) / 100,
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line_description: `Utgående moms`,
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}]
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}),
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generateReverseChargeLines: vi.fn().mockReturnValue([]),
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}))
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const { createJournalEntry } = await import('../engine')
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const mockedCreateEntry = vi.mocked(createJournalEntry)
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// Import functions under test AFTER mocks are set up
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const {
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createInvoiceJournalEntry,
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createCreditNoteJournalEntry,
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createInvoiceCashEntry,
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} = await import('../invoice-entries')
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// Helper to build a minimal Invoice with items
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function makeInvoice(overrides: Partial<Invoice> & { items?: InvoiceItem[] }): Invoice {
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return {
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id: 'inv-1',
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user_id: 'user-1',
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customer_id: 'cust-1',
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invoice_number: '1001',
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invoice_date: '2024-06-15',
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due_date: '2024-07-15',
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currency: 'SEK',
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exchange_rate: null,
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exchange_rate_date: null,
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subtotal: 1000,
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subtotal_sek: null,
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vat_amount: 250,
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vat_amount_sek: null,
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total: 1250,
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total_sek: null,
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vat_treatment: 'standard_25',
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vat_rate: 25,
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moms_ruta: '05',
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reverse_charge_text: null,
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your_reference: null,
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our_reference: null,
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notes: null,
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status: 'sent',
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sent_at: null,
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paid_at: null,
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payment_date: null,
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credited_invoice_id: null,
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journal_entry_id: null,
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payment_journal_entry_id: null,
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document_type: 'invoice',
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created_at: '2024-06-15T00:00:00Z',
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updated_at: '2024-06-15T00:00:00Z',
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items: [],
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...overrides,
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} as Invoice
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}
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function makeItem(overrides: Partial<InvoiceItem> = {}): InvoiceItem {
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return {
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id: 'item-1',
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invoice_id: 'inv-1',
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sort_order: 0,
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description: 'Service',
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quantity: 1,
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unit: 'st',
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unit_price: 1000,
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line_total: 1000,
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vat_rate: 25,
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vat_amount: 250,
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created_at: '2024-06-15T00:00:00Z',
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...overrides,
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}
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}
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describe('getRevenueAccount', () => {
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it('standard_25 returns 3001', () => {
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@@ -37,3 +136,255 @@ describe('getRevenueAccount', () => {
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expect(getRevenueAccount('export', 'aktiebolag')).toBe('3305')
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})
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})
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describe('getOutputVatAccount', () => {
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it('standard_25 returns 2611', () => {
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expect(getOutputVatAccount('standard_25')).toBe('2611')
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})
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it('reduced_12 returns 2621', () => {
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expect(getOutputVatAccount('reduced_12')).toBe('2621')
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})
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it('reduced_6 returns 2631', () => {
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expect(getOutputVatAccount('reduced_6')).toBe('2631')
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})
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})
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describe('createInvoiceJournalEntry — per-line VAT', () => {
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beforeEach(() => {
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vi.clearAllMocks()
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})
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it('single-rate invoice creates one revenue + one VAT line', async () => {
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const invoice = makeInvoice({
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subtotal: 1000,
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vat_amount: 250,
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total: 1250,
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vat_treatment: 'standard_25',
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items: [
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makeItem({ description: 'A', quantity: 2, unit_price: 300, line_total: 600, vat_rate: 25, vat_amount: 150 }),
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makeItem({ id: 'item-2', description: 'B', quantity: 1, unit_price: 400, line_total: 400, vat_rate: 25, vat_amount: 100 }),
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],
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})
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await createInvoiceJournalEntry('user-1', invoice)
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expect(mockedCreateEntry).toHaveBeenCalledOnce()
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const input = mockedCreateEntry.mock.calls[0][1]
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// Should have 3 lines: 1510 debit, 3001 credit, 2611 credit
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expect(input.lines).toHaveLength(3)
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// Debit 1510 = total
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const debit1510 = input.lines.find((l) => l.account_number === '1510')
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expect(debit1510?.debit_amount).toBe(1250)
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expect(debit1510?.credit_amount).toBe(0)
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// Credit 3001 = subtotal
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const credit3001 = input.lines.find((l) => l.account_number === '3001')
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expect(credit3001?.debit_amount).toBe(0)
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expect(credit3001?.credit_amount).toBe(1000)
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// Credit 2611 = VAT
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const credit2611 = input.lines.find((l) => l.account_number === '2611')
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expect(credit2611?.debit_amount).toBe(0)
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expect(credit2611?.credit_amount).toBe(250)
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})
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it('mixed 25%/12% creates two revenue + two VAT lines', async () => {
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const invoice = makeInvoice({
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subtotal: 1000,
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vat_amount: 184, // 600*0.25 + 400*0.12 = 150 + 48 = 198... let's recalc
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total: 1198,
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vat_treatment: 'standard_25',
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vat_rate: null as unknown as number,
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items: [
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makeItem({ description: 'Consulting', quantity: 1, unit_price: 600, line_total: 600, vat_rate: 25, vat_amount: 150 }),
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makeItem({ id: 'item-2', description: 'Food service', quantity: 1, unit_price: 400, line_total: 400, vat_rate: 12, vat_amount: 48 }),
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],
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})
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invoice.vat_amount = 198
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invoice.total = 1198
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await createInvoiceJournalEntry('user-1', invoice)
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expect(mockedCreateEntry).toHaveBeenCalledOnce()
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const input = mockedCreateEntry.mock.calls[0][1]
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// Should have 5 lines: 1510, 3001(25%), 2611(25%), 3002(12%), 2621(12%)
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expect(input.lines).toHaveLength(5)
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// Debit 1510 = total
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const debit1510 = input.lines.find((l) => l.account_number === '1510')
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expect(debit1510?.debit_amount).toBe(1198)
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// Revenue 3001 (25% group)
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const credit3001 = input.lines.find((l) => l.account_number === '3001')
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expect(credit3001?.credit_amount).toBe(600)
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// VAT 2611 (25% group)
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const credit2611 = input.lines.find((l) => l.account_number === '2611')
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expect(credit2611?.credit_amount).toBe(150)
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// Revenue 3002 (12% group)
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const credit3002 = input.lines.find((l) => l.account_number === '3002')
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expect(credit3002?.credit_amount).toBe(400)
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// VAT 2621 (12% group)
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const credit2621 = input.lines.find((l) => l.account_number === '2621')
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expect(credit2621?.credit_amount).toBe(48)
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})
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it('reverse charge creates single 3308, no VAT lines', async () => {
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const invoice = makeInvoice({
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subtotal: 5000,
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vat_amount: 0,
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total: 5000,
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vat_treatment: 'reverse_charge',
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vat_rate: 0,
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items: [
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makeItem({ quantity: 1, unit_price: 5000, line_total: 5000, vat_rate: 0, vat_amount: 0 }),
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],
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})
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await createInvoiceJournalEntry('user-1', invoice)
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expect(mockedCreateEntry).toHaveBeenCalledOnce()
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const input = mockedCreateEntry.mock.calls[0][1]
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// Should have 2 lines: 1510 debit, 3308 credit (no VAT)
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expect(input.lines).toHaveLength(2)
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const debit1510 = input.lines.find((l) => l.account_number === '1510')
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expect(debit1510?.debit_amount).toBe(5000)
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const credit3308 = input.lines.find((l) => l.account_number === '3308')
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expect(credit3308?.credit_amount).toBe(5000)
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// No VAT lines
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const vatLines = input.lines.filter((l) =>
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l.account_number.startsWith('26')
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)
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expect(vatLines).toHaveLength(0)
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})
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it('balance: debit(1510) = sum(revenue + VAT credits)', async () => {
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const invoice = makeInvoice({
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subtotal: 2000,
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vat_amount: 380, // 1200*0.25 + 500*0.12 + 300*0.06 = 300 + 60 + 18 = 378
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total: 2378,
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vat_treatment: 'standard_25',
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vat_rate: null as unknown as number,
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items: [
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makeItem({ description: 'A', quantity: 1, unit_price: 1200, line_total: 1200, vat_rate: 25, vat_amount: 300 }),
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makeItem({ id: 'item-2', description: 'B', quantity: 1, unit_price: 500, line_total: 500, vat_rate: 12, vat_amount: 60 }),
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makeItem({ id: 'item-3', description: 'C', quantity: 1, unit_price: 300, line_total: 300, vat_rate: 6, vat_amount: 18 }),
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],
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})
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invoice.vat_amount = 378
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invoice.total = 2378
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await createInvoiceJournalEntry('user-1', invoice)
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const input = mockedCreateEntry.mock.calls[0][1]
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const totalDebit = input.lines.reduce((sum, l) => sum + l.debit_amount, 0)
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const totalCredit = input.lines.reduce((sum, l) => sum + l.credit_amount, 0)
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expect(totalDebit).toBe(totalCredit)
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expect(totalDebit).toBe(2378)
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})
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})
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describe('createCreditNoteJournalEntry — per-line VAT', () => {
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beforeEach(() => {
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vi.clearAllMocks()
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})
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it('reverses per-rate lines correctly for mixed rates', async () => {
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const creditNote = makeInvoice({
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invoice_number: 'KR-1001',
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subtotal: -1000,
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vat_amount: -198,
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total: -1198,
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vat_treatment: 'standard_25',
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items: [
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makeItem({ quantity: -1, unit_price: 600, line_total: -600, vat_rate: 25, vat_amount: -150 }),
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makeItem({ id: 'item-2', quantity: -1, unit_price: 400, line_total: -400, vat_rate: 12, vat_amount: -48 }),
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],
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})
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await createCreditNoteJournalEntry('user-1', creditNote)
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expect(mockedCreateEntry).toHaveBeenCalledOnce()
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const input = mockedCreateEntry.mock.calls[0][1]
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// Revenue and VAT lines should be debits (reversed)
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const debit3001 = input.lines.find((l) => l.account_number === '3001')
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expect(debit3001?.debit_amount).toBe(600)
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expect(debit3001?.credit_amount).toBe(0)
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const debit2611 = input.lines.find((l) => l.account_number === '2611')
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expect(debit2611?.debit_amount).toBe(150)
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const debit3002 = input.lines.find((l) => l.account_number === '3002')
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expect(debit3002?.debit_amount).toBe(400)
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const debit2621 = input.lines.find((l) => l.account_number === '2621')
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expect(debit2621?.debit_amount).toBe(48)
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// 1510 should be credit
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const credit1510 = input.lines.find((l) => l.account_number === '1510')
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expect(credit1510?.credit_amount).toBe(1198)
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expect(credit1510?.debit_amount).toBe(0)
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// Balance check
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const totalDebit = input.lines.reduce((sum, l) => sum + l.debit_amount, 0)
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const totalCredit = input.lines.reduce((sum, l) => sum + l.credit_amount, 0)
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expect(totalDebit).toBe(totalCredit)
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})
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})
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describe('createInvoiceCashEntry — per-line VAT', () => {
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beforeEach(() => {
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vi.clearAllMocks()
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})
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it('cash method with mixed rates creates per-rate revenue + VAT', async () => {
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const invoice = makeInvoice({
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subtotal: 1000,
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vat_amount: 198,
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total: 1198,
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vat_treatment: 'standard_25',
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items: [
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makeItem({ quantity: 1, unit_price: 600, line_total: 600, vat_rate: 25, vat_amount: 150 }),
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makeItem({ id: 'item-2', quantity: 1, unit_price: 400, line_total: 400, vat_rate: 12, vat_amount: 48 }),
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],
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})
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await createInvoiceCashEntry('user-1', invoice, '2024-07-01')
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expect(mockedCreateEntry).toHaveBeenCalledOnce()
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const input = mockedCreateEntry.mock.calls[0][1]
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// Debit 1930 (bank account) instead of 1510
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const debit1930 = input.lines.find((l) => l.account_number === '1930')
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expect(debit1930?.debit_amount).toBe(1198)
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// Same per-rate credits as accrual
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const credit3001 = input.lines.find((l) => l.account_number === '3001')
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expect(credit3001?.credit_amount).toBe(600)
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const credit2611 = input.lines.find((l) => l.account_number === '2611')
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expect(credit2611?.credit_amount).toBe(150)
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const credit3002 = input.lines.find((l) => l.account_number === '3002')
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expect(credit3002?.credit_amount).toBe(400)
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// Balance
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const totalDebit = input.lines.reduce((sum, l) => sum + l.debit_amount, 0)
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const totalCredit = input.lines.reduce((sum, l) => sum + l.credit_amount, 0)
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expect(totalDebit).toBe(totalCredit)
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})
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})
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@@ -0,0 +1,80 @@
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import { describe, it, expect } from 'vitest'
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import { validatePeriodDuration, monthsBetween } from '../validate-period-duration'
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describe('monthsBetween', () => {
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it('returns 12 for a standard calendar year', () => {
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expect(monthsBetween('2025-01-01', '2025-12-31')).toBe(12)
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})
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it('returns 18 for an 18-month period', () => {
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expect(monthsBetween('2025-07-01', '2026-12-31')).toBe(18)
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})
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it('returns 1 for a single month', () => {
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expect(monthsBetween('2025-03-01', '2025-03-31')).toBe(1)
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})
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it('returns 3 for a quarter', () => {
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expect(monthsBetween('2025-10-01', '2025-12-31')).toBe(3)
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})
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})
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describe('validatePeriodDuration', () => {
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it('returns null for a valid 12-month period', () => {
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expect(validatePeriodDuration('2025-01-01', '2025-12-31')).toBeNull()
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})
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it('returns null for exactly 18 months (max allowed)', () => {
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expect(validatePeriodDuration('2025-07-01', '2026-12-31')).toBeNull()
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})
|
||||
|
||||
it('returns null for a short first year (1 month)', () => {
|
||||
expect(validatePeriodDuration('2025-12-01', '2025-12-31')).toBeNull()
|
||||
})
|
||||
|
||||
it('returns null for a short first year (3 months)', () => {
|
||||
expect(validatePeriodDuration('2025-10-01', '2025-12-31')).toBeNull()
|
||||
})
|
||||
|
||||
it('returns error for 19 months (exceeds max)', () => {
|
||||
const result = validatePeriodDuration('2025-06-01', '2026-12-31')
|
||||
expect(result).toContain('19 months')
|
||||
expect(result).toContain('18 months')
|
||||
})
|
||||
|
||||
it('returns error when end is before start', () => {
|
||||
expect(validatePeriodDuration('2025-06-01', '2025-01-31')).toBe(
|
||||
'Period end must be after period start'
|
||||
)
|
||||
})
|
||||
|
||||
it('returns error when start is not 1st of month', () => {
|
||||
expect(validatePeriodDuration('2025-01-15', '2025-12-31')).toBe(
|
||||
'Period start must be the 1st of a month'
|
||||
)
|
||||
})
|
||||
|
||||
it('returns error when end is not last day of month', () => {
|
||||
expect(validatePeriodDuration('2025-01-01', '2025-12-15')).toBe(
|
||||
'Period end must be the last day of a month'
|
||||
)
|
||||
})
|
||||
|
||||
it('handles February end correctly (non-leap year)', () => {
|
||||
expect(validatePeriodDuration('2025-01-01', '2025-02-28')).toBeNull()
|
||||
})
|
||||
|
||||
it('handles February end correctly (leap year)', () => {
|
||||
expect(validatePeriodDuration('2024-01-01', '2024-02-29')).toBeNull()
|
||||
})
|
||||
|
||||
it('rejects Feb 28 in a leap year (not last day)', () => {
|
||||
expect(validatePeriodDuration('2024-01-01', '2024-02-28')).toBe(
|
||||
'Period end must be the last day of a month'
|
||||
)
|
||||
})
|
||||
|
||||
it('returns null for a broken fiscal year (May-Apr)', () => {
|
||||
expect(validatePeriodDuration('2025-05-01', '2026-04-30')).toBeNull()
|
||||
})
|
||||
})
|
||||
@@ -326,7 +326,55 @@ const ACCOUNT_DESCRIPTIONS: Record<string, AccountDescription> = {
|
||||
}
|
||||
|
||||
export function getAccountDescription(accountNumber: string): AccountDescription | undefined {
|
||||
return ACCOUNT_DESCRIPTIONS[accountNumber]
|
||||
// Check hardcoded descriptions first (most detailed explanations)
|
||||
const hardcoded = ACCOUNT_DESCRIPTIONS[accountNumber]
|
||||
if (hardcoded) return hardcoded
|
||||
|
||||
// Fall back to BAS reference data for accounts not in the hardcoded list
|
||||
try {
|
||||
// Dynamic import avoided — use lazy require pattern
|
||||
const { getBASReference, ACCOUNT_CLASS_LABELS } = require('./bas-reference')
|
||||
const ref = getBASReference(accountNumber)
|
||||
if (ref) {
|
||||
const classLabel = ACCOUNT_CLASS_LABELS[ref.account_class] || ''
|
||||
return {
|
||||
name: ref.account_name,
|
||||
classLabel,
|
||||
type: ref.account_type,
|
||||
explanation: ref.description,
|
||||
}
|
||||
}
|
||||
} catch {
|
||||
// BAS reference not available — that's fine
|
||||
}
|
||||
|
||||
return undefined
|
||||
}
|
||||
|
||||
/**
|
||||
* Get a human-readable account class name for BAS account classes.
|
||||
*/
|
||||
export function getAccountClassName(accountClass: number): string {
|
||||
switch (accountClass) {
|
||||
case 1:
|
||||
return '1xxx - Tillgångar'
|
||||
case 2:
|
||||
return '2xxx - Eget kapital & Skulder'
|
||||
case 3:
|
||||
return '3xxx - Intäkter'
|
||||
case 4:
|
||||
return '4xxx - Varuinköp'
|
||||
case 5:
|
||||
return '5xxx - Externa kostnader'
|
||||
case 6:
|
||||
return '6xxx - Övriga externa kostnader'
|
||||
case 7:
|
||||
return '7xxx - Personal'
|
||||
case 8:
|
||||
return '8xxx - Finansiella poster'
|
||||
default:
|
||||
return `${accountClass}xxx - Övrigt`
|
||||
}
|
||||
}
|
||||
|
||||
export { ACCOUNT_DESCRIPTIONS }
|
||||
|
||||
File diff suppressed because it is too large
Load Diff
@@ -1,21 +1,104 @@
|
||||
import { createJournalEntry, findFiscalPeriod } from './engine'
|
||||
import { generateSalesVatLines, generateReverseChargeLines } from './vat-entries'
|
||||
import { getVatTreatmentForRate } from '@/lib/invoice/vat-rules'
|
||||
import type {
|
||||
CreateJournalEntryInput,
|
||||
CreateJournalEntryLineInput,
|
||||
EntityType,
|
||||
Invoice,
|
||||
InvoiceItem,
|
||||
JournalEntry,
|
||||
VatTreatment,
|
||||
} from '@/types'
|
||||
|
||||
/**
|
||||
* Group invoice items by VAT rate and generate per-rate revenue + VAT lines.
|
||||
* Returns credit lines only (revenue + VAT). The caller adds the debit side.
|
||||
*/
|
||||
function generatePerRateLines(
|
||||
items: InvoiceItem[],
|
||||
invoiceVatTreatment: VatTreatment,
|
||||
entityType: EntityType,
|
||||
invoiceNumber: string
|
||||
): CreateJournalEntryLineInput[] {
|
||||
const lines: CreateJournalEntryLineInput[] = []
|
||||
|
||||
// Check if items have per-line vat_rate set (new invoices)
|
||||
const hasPerLineVat = items.some((item) => item.vat_rate !== undefined && item.vat_rate !== null)
|
||||
|
||||
if (!hasPerLineVat) {
|
||||
// Legacy fallback: single rate from invoice level
|
||||
const revenueAccount = getRevenueAccount(invoiceVatTreatment, entityType)
|
||||
const subtotal = items.reduce((sum, item) => sum + item.line_total, 0)
|
||||
lines.push({
|
||||
account_number: revenueAccount,
|
||||
debit_amount: 0,
|
||||
credit_amount: subtotal,
|
||||
line_description: `Försäljning faktura ${invoiceNumber}`,
|
||||
})
|
||||
|
||||
const totalVat = items.reduce((sum, item) => sum + (item.vat_amount || 0), 0)
|
||||
if (totalVat > 0) {
|
||||
const vatLines = generateSalesVatLines({
|
||||
vatTreatment: invoiceVatTreatment,
|
||||
baseAmount: subtotal,
|
||||
direction: 'sales',
|
||||
})
|
||||
lines.push(...vatLines)
|
||||
}
|
||||
return lines
|
||||
}
|
||||
|
||||
// Group items by vat_rate
|
||||
const rateGroups = new Map<number, { subtotal: number; vatAmount: number }>()
|
||||
for (const item of items) {
|
||||
const rate = item.vat_rate ?? 25
|
||||
const group = rateGroups.get(rate) || { subtotal: 0, vatAmount: 0 }
|
||||
group.subtotal += item.line_total
|
||||
group.vatAmount += item.vat_amount || 0
|
||||
rateGroups.set(rate, group)
|
||||
}
|
||||
|
||||
// Generate revenue + VAT lines per rate group
|
||||
for (const [rate, group] of rateGroups) {
|
||||
const treatment = rate === 0 && (invoiceVatTreatment === 'reverse_charge' || invoiceVatTreatment === 'export')
|
||||
? invoiceVatTreatment
|
||||
: getVatTreatmentForRate(rate)
|
||||
const revenueAccount = getRevenueAccount(treatment, entityType)
|
||||
const roundedSubtotal = Math.round(group.subtotal * 100) / 100
|
||||
|
||||
lines.push({
|
||||
account_number: revenueAccount,
|
||||
debit_amount: 0,
|
||||
credit_amount: roundedSubtotal,
|
||||
line_description: `Försäljning faktura ${invoiceNumber}`,
|
||||
})
|
||||
|
||||
const roundedVat = Math.round(group.vatAmount * 100) / 100
|
||||
if (roundedVat !== 0) {
|
||||
const vatAccount = getOutputVatAccount(treatment)
|
||||
lines.push({
|
||||
account_number: vatAccount,
|
||||
debit_amount: 0,
|
||||
credit_amount: roundedVat,
|
||||
line_description: `Utgående moms ${rate}%`,
|
||||
})
|
||||
}
|
||||
}
|
||||
|
||||
return lines
|
||||
}
|
||||
|
||||
/**
|
||||
* Create journal entry when an invoice is created (status != draft)
|
||||
*
|
||||
* Supports mixed VAT rates per line item. Groups items by vat_rate
|
||||
* and creates separate revenue + VAT lines per rate.
|
||||
*
|
||||
* Standard domestic invoice (25% VAT):
|
||||
* Debit 1510 Kundfordringar [total incl VAT]
|
||||
* Credit 30xx Försäljning [subtotal]
|
||||
* Credit 2611 Utgående moms 25% [vat_amount]
|
||||
* Credit 30xx Försäljning [subtotal per rate]
|
||||
* Credit 26xx Utgående moms [vat per rate]
|
||||
*
|
||||
* EU reverse charge:
|
||||
* Debit 1510 Kundfordringar [subtotal]
|
||||
@@ -38,9 +121,6 @@ export async function createInvoiceJournalEntry(
|
||||
|
||||
const lines: CreateJournalEntryLineInput[] = []
|
||||
|
||||
// Determine revenue account based on VAT treatment
|
||||
const revenueAccount = getRevenueAccount(invoice.vat_treatment, entityType)
|
||||
|
||||
// Debit: Kundfordringar (total including VAT)
|
||||
lines.push({
|
||||
account_number: '1510',
|
||||
@@ -52,22 +132,27 @@ export async function createInvoiceJournalEntry(
|
||||
exchange_rate: invoice.exchange_rate || undefined,
|
||||
})
|
||||
|
||||
// Credit: Revenue account (subtotal, excl VAT)
|
||||
lines.push({
|
||||
account_number: revenueAccount,
|
||||
debit_amount: 0,
|
||||
credit_amount: invoice.subtotal,
|
||||
line_description: `Försäljning faktura ${invoice.invoice_number}`,
|
||||
})
|
||||
|
||||
// VAT lines (if applicable)
|
||||
if (invoice.vat_amount > 0) {
|
||||
const vatLines = generateSalesVatLines({
|
||||
vatTreatment: invoice.vat_treatment,
|
||||
baseAmount: invoice.subtotal,
|
||||
direction: 'sales',
|
||||
// Credit lines: revenue + VAT per rate group
|
||||
if (invoice.items && invoice.items.length > 0) {
|
||||
lines.push(...generatePerRateLines(invoice.items, invoice.vat_treatment, entityType, invoice.invoice_number))
|
||||
} else {
|
||||
// Fallback: no items available, use invoice-level amounts
|
||||
const revenueAccount = getRevenueAccount(invoice.vat_treatment, entityType)
|
||||
lines.push({
|
||||
account_number: revenueAccount,
|
||||
debit_amount: 0,
|
||||
credit_amount: invoice.subtotal,
|
||||
line_description: `Försäljning faktura ${invoice.invoice_number}`,
|
||||
})
|
||||
lines.push(...vatLines)
|
||||
|
||||
if (invoice.vat_amount > 0) {
|
||||
const vatLines = generateSalesVatLines({
|
||||
vatTreatment: invoice.vat_treatment,
|
||||
baseAmount: invoice.subtotal,
|
||||
direction: 'sales',
|
||||
})
|
||||
lines.push(...vatLines)
|
||||
}
|
||||
}
|
||||
|
||||
const input: CreateJournalEntryInput = {
|
||||
@@ -128,9 +213,10 @@ export async function createInvoicePaymentJournalEntry(
|
||||
|
||||
/**
|
||||
* Create journal entry for a credit note (reversed version of original invoice entry)
|
||||
* Supports per-item VAT rates with reversed debit/credit sides.
|
||||
*
|
||||
* Debit 30xx Försäljning [subtotal]
|
||||
* Debit 26xx Utgående moms [vat_amount]
|
||||
* Debit 30xx Försäljning [subtotal per rate]
|
||||
* Debit 26xx Utgående moms [vat per rate]
|
||||
* Credit 1510 Kundfordringar [total]
|
||||
*/
|
||||
export async function createCreditNoteJournalEntry(
|
||||
@@ -144,30 +230,43 @@ export async function createCreditNoteJournalEntry(
|
||||
return null
|
||||
}
|
||||
|
||||
const revenueAccount = getRevenueAccount(creditNote.vat_treatment, entityType)
|
||||
const absSubtotal = Math.abs(creditNote.subtotal)
|
||||
const absVat = Math.abs(creditNote.vat_amount)
|
||||
const absTotal = Math.abs(creditNote.total)
|
||||
|
||||
const lines: CreateJournalEntryLineInput[] = []
|
||||
|
||||
// Debit: Revenue account (reverse the credit)
|
||||
lines.push({
|
||||
account_number: revenueAccount,
|
||||
debit_amount: absSubtotal,
|
||||
credit_amount: 0,
|
||||
line_description: `Kreditfaktura ${creditNote.invoice_number}`,
|
||||
})
|
||||
// Generate reversed revenue + VAT lines per rate group
|
||||
if (creditNote.items && creditNote.items.length > 0) {
|
||||
const creditLines = generatePerRateLines(creditNote.items, creditNote.vat_treatment, entityType, creditNote.invoice_number)
|
||||
// Swap debit/credit for credit note reversal (make amounts absolute first)
|
||||
for (const line of creditLines) {
|
||||
lines.push({
|
||||
...line,
|
||||
debit_amount: Math.abs(line.credit_amount),
|
||||
credit_amount: Math.abs(line.debit_amount),
|
||||
line_description: `Kreditfaktura ${creditNote.invoice_number}`,
|
||||
})
|
||||
}
|
||||
} else {
|
||||
// Fallback: invoice-level amounts
|
||||
const revenueAccount = getRevenueAccount(creditNote.vat_treatment, entityType)
|
||||
const absSubtotal = Math.abs(creditNote.subtotal)
|
||||
const absVat = Math.abs(creditNote.vat_amount)
|
||||
|
||||
// Debit: VAT account (reverse the credit, if applicable)
|
||||
if (absVat > 0) {
|
||||
const vatAccount = getOutputVatAccount(creditNote.vat_treatment)
|
||||
lines.push({
|
||||
account_number: vatAccount,
|
||||
debit_amount: absVat,
|
||||
account_number: revenueAccount,
|
||||
debit_amount: absSubtotal,
|
||||
credit_amount: 0,
|
||||
line_description: `Moms kreditfaktura ${creditNote.invoice_number}`,
|
||||
line_description: `Kreditfaktura ${creditNote.invoice_number}`,
|
||||
})
|
||||
|
||||
if (absVat > 0) {
|
||||
const vatAccount = getOutputVatAccount(creditNote.vat_treatment)
|
||||
lines.push({
|
||||
account_number: vatAccount,
|
||||
debit_amount: absVat,
|
||||
credit_amount: 0,
|
||||
line_description: `Moms kreditfaktura ${creditNote.invoice_number}`,
|
||||
})
|
||||
}
|
||||
}
|
||||
|
||||
// Credit: Kundfordringar (reverse the debit)
|
||||
@@ -192,11 +291,11 @@ export async function createCreditNoteJournalEntry(
|
||||
|
||||
/**
|
||||
* Create journal entry for kontantmetoden (cash method) when payment is received.
|
||||
* Combined entry: revenue + VAT recognised at payment.
|
||||
* Supports per-item VAT rates. Revenue + VAT recognised at payment.
|
||||
*
|
||||
* Debit 1930 Företagskonto [total]
|
||||
* Credit 30xx Försäljning [subtotal]
|
||||
* Credit 26xx Utgående moms [vat_amount] (if applicable)
|
||||
* Credit 30xx Försäljning [subtotal per rate]
|
||||
* Credit 26xx Utgående moms [vat per rate] (if applicable)
|
||||
*/
|
||||
export async function createInvoiceCashEntry(
|
||||
userId: string,
|
||||
@@ -210,7 +309,6 @@ export async function createInvoiceCashEntry(
|
||||
return null
|
||||
}
|
||||
|
||||
const revenueAccount = getRevenueAccount(invoice.vat_treatment, entityType)
|
||||
const lines: CreateJournalEntryLineInput[] = []
|
||||
|
||||
// Debit: Företagskonto (total received)
|
||||
@@ -221,23 +319,28 @@ export async function createInvoiceCashEntry(
|
||||
line_description: `Betalning faktura ${invoice.invoice_number}`,
|
||||
})
|
||||
|
||||
// Credit: Revenue account (subtotal excl VAT)
|
||||
lines.push({
|
||||
account_number: revenueAccount,
|
||||
debit_amount: 0,
|
||||
credit_amount: invoice.subtotal,
|
||||
line_description: `Försäljning faktura ${invoice.invoice_number}`,
|
||||
})
|
||||
|
||||
// Credit: Output VAT (if applicable)
|
||||
if (invoice.vat_amount > 0) {
|
||||
const vatAccount = getOutputVatAccount(invoice.vat_treatment)
|
||||
// Credit lines: revenue + VAT per rate group
|
||||
if (invoice.items && invoice.items.length > 0) {
|
||||
lines.push(...generatePerRateLines(invoice.items, invoice.vat_treatment, entityType, invoice.invoice_number))
|
||||
} else {
|
||||
// Fallback: invoice-level amounts
|
||||
const revenueAccount = getRevenueAccount(invoice.vat_treatment, entityType)
|
||||
lines.push({
|
||||
account_number: vatAccount,
|
||||
account_number: revenueAccount,
|
||||
debit_amount: 0,
|
||||
credit_amount: invoice.vat_amount,
|
||||
line_description: `Utgående moms faktura ${invoice.invoice_number}`,
|
||||
credit_amount: invoice.subtotal,
|
||||
line_description: `Försäljning faktura ${invoice.invoice_number}`,
|
||||
})
|
||||
|
||||
if (invoice.vat_amount > 0) {
|
||||
const vatAccount = getOutputVatAccount(invoice.vat_treatment)
|
||||
lines.push({
|
||||
account_number: vatAccount,
|
||||
debit_amount: 0,
|
||||
credit_amount: invoice.vat_amount,
|
||||
line_description: `Utgående moms faktura ${invoice.invoice_number}`,
|
||||
})
|
||||
}
|
||||
}
|
||||
|
||||
const input: CreateJournalEntryInput = {
|
||||
|
||||
@@ -190,7 +190,7 @@ function getDefaultResult(transaction: Transaction): MappingResult {
|
||||
requires_review: true,
|
||||
default_private: false,
|
||||
vat_lines: [],
|
||||
description: 'Okategoriserad transaktion',
|
||||
description: 'Obokförd transaktion',
|
||||
}
|
||||
}
|
||||
|
||||
|
||||
@@ -0,0 +1,48 @@
|
||||
/**
|
||||
* Validates fiscal period duration per BFL 3 kap.
|
||||
* Maximum 18 months for any fiscal period (first year may be extended).
|
||||
* Normal ongoing periods are 12 months.
|
||||
*/
|
||||
|
||||
/**
|
||||
* Calculate the number of months between two dates (inclusive of partial months).
|
||||
* Assumes start is 1st of month and end is last of month.
|
||||
*/
|
||||
export function monthsBetween(start: string, end: string): number {
|
||||
const s = new Date(start)
|
||||
const e = new Date(end)
|
||||
return (e.getFullYear() - s.getFullYear()) * 12 + (e.getMonth() - s.getMonth()) + 1
|
||||
}
|
||||
|
||||
/**
|
||||
* Validate a fiscal period's duration and date constraints.
|
||||
* Returns null if valid, or an error message string if invalid.
|
||||
*/
|
||||
export function validatePeriodDuration(start: string, end: string): string | null {
|
||||
const startDate = new Date(start)
|
||||
const endDate = new Date(end)
|
||||
|
||||
// end must be after start
|
||||
if (endDate <= startDate) {
|
||||
return 'Period end must be after period start'
|
||||
}
|
||||
|
||||
// start must be 1st of month
|
||||
if (startDate.getDate() !== 1) {
|
||||
return 'Period start must be the 1st of a month'
|
||||
}
|
||||
|
||||
// end must be last day of month
|
||||
const lastDayOfEndMonth = new Date(endDate.getFullYear(), endDate.getMonth() + 1, 0).getDate()
|
||||
if (endDate.getDate() !== lastDayOfEndMonth) {
|
||||
return 'Period end must be the last day of a month'
|
||||
}
|
||||
|
||||
// Max 18 months per BFL 3 kap.
|
||||
const months = monthsBetween(start, end)
|
||||
if (months > 18) {
|
||||
return `Period duration ${months} months exceeds maximum 18 months (BFL 3 kap.)`
|
||||
}
|
||||
|
||||
return null
|
||||
}
|
||||
Reference in New Issue
Block a user