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
@@ -5,7 +5,7 @@ import {
  View,
  StyleSheet,
 } from '@react-pdf/renderer'
-import type { Invoice, InvoiceItem, Customer, CompanySettings } from '@/types'
+import type { Invoice, InvoiceItem, Customer, CompanySettings, InvoiceDocumentType } from '@/types'

 // Create styles
 const styles = StyleSheet.create({
@@ -82,7 +82,7 @@ const styles = StyleSheet.create({
    borderBottomColor: '#eee',
  },
  colDescription: {
-    flex: 4,
+    flex: 3.5,
  },
  colQty: {
    flex: 1,
@@ -96,6 +96,10 @@ const styles = StyleSheet.create({
    flex: 1.5,
    textAlign: 'right',
  },
+  colVat: {
+    flex: 1,
+    textAlign: 'right',
+  },
  colTotal: {
    flex: 1.5,
    textAlign: 'right',
@@ -255,6 +259,14 @@ function formatOrgNumber(orgNumber: string): string {
  return orgNumber
 }

+function getDocumentTitle(invoice: Invoice): string {
+  if (invoice.credited_invoice_id) return 'KREDITFAKTURA'
+  const docType = (invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice'
+  if (docType === 'proforma') return 'PROFORMAFAKTURA'
+  if (docType === 'delivery_note') return 'FÖLJESEDEL'
+  return 'FAKTURA'
+}
+
 interface InvoicePDFProps {
  invoice: Invoice
  customer: Customer
@@ -266,6 +278,28 @@ interface InvoicePDFProps {
 export function InvoicePDF({ invoice, customer, items, company, originalInvoiceNumber }: InvoicePDFProps) {
  const isCreditNote = !!invoice.credited_invoice_id

+  // Check if items have mixed VAT rates
+  const hasPerLineVat = items.some((item) => item.vat_rate !== undefined && item.vat_rate !== null)
+  const uniqueRates = hasPerLineVat
+    ? new Set(items.map((item) => item.vat_rate))
+    : new Set<number>()
+  const showVatColumn = hasPerLineVat && uniqueRates.size > 1
+
+  // Calculate per-rate VAT breakdown for totals
+  const vatByRate = new Map<number, { base: number; vat: number }>()
+  if (hasPerLineVat) {
+    for (const item of items) {
+      const rate = item.vat_rate ?? 25
+      const group = vatByRate.get(rate) || { base: 0, vat: 0 }
+      group.base += Math.abs(item.line_total)
+      group.vat += Math.abs(item.vat_amount || 0)
+      vatByRate.set(rate, group)
+    }
+  }
+  const docType = (invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice'
+  const isDeliveryNote = docType === 'delivery_note'
+  const isProforma = docType === 'proforma'
+
  return (
    <Document>
      <Page size="A4" style={styles.page}>
@@ -273,7 +307,7 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
        <View style={styles.header}>
          <View>
            <Text style={[styles.title, isCreditNote ? styles.creditNoteTitle : {}]}>
-              {isCreditNote ? 'KREDITFAKTURA' : 'FAKTURA'}
+              {getDocumentTitle(invoice)}
            </Text>
            <Text style={{ marginTop: 5, color: '#666' }}>{invoice.invoice_number}</Text>
          </View>
@@ -356,8 +390,15 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
              <Text style={[styles.colDescription, styles.tableHeaderText]}>Beskrivning</Text>
              <Text style={[styles.colQty, styles.tableHeaderText]}>Antal</Text>
              <Text style={[styles.colUnit, styles.tableHeaderText]}>Enhet</Text>
-              <Text style={[styles.colPrice, styles.tableHeaderText]}>à-pris</Text>
-              <Text style={[styles.colTotal, styles.tableHeaderText]}>Summa</Text>
+              {!isDeliveryNote && (
+                <Text style={[styles.colPrice, styles.tableHeaderText]}>à-pris</Text>
+              )}
+              {!isDeliveryNote && showVatColumn && (
+                <Text style={[styles.colVat, styles.tableHeaderText]}>Moms</Text>
+              )}
+              {!isDeliveryNote && (
+                <Text style={[styles.colTotal, styles.tableHeaderText]}>Summa</Text>
+              )}
            </View>

            {/* Table rows */}
@@ -366,37 +407,67 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
                <Text style={styles.colDescription}>{item.description}</Text>
                <Text style={styles.colQty}>{item.quantity}</Text>
                <Text style={styles.colUnit}>{item.unit}</Text>
-                <Text style={styles.colPrice}>{formatCurrency(item.unit_price, invoice.currency)}</Text>
-                <Text style={styles.colTotal}>{formatCurrency(item.line_total, invoice.currency)}</Text>
+                {!isDeliveryNote && (
+                  <Text style={styles.colPrice}>{formatCurrency(item.unit_price, invoice.currency)}</Text>
+                )}
+                {!isDeliveryNote && showVatColumn && (
+                  <Text style={styles.colVat}>{item.vat_rate ?? 25}%</Text>
+                )}
+                {!isDeliveryNote && (
+                  <Text style={styles.colTotal}>{formatCurrency(item.line_total, invoice.currency)}</Text>
+                )}
              </View>
            ))}
          </View>
        </View>

-        {/* Totals */}
-        <View style={styles.totalsSection}>
-          <View style={styles.totalRow}>
-            <Text style={styles.totalLabel}>Delsumma:</Text>
-            <Text style={styles.totalValue}>{formatCurrency(invoice.subtotal, invoice.currency)}</Text>
-          </View>
-          <View style={styles.totalRow}>
-            <Text style={styles.totalLabel}>Moms ({invoice.vat_rate}%):</Text>
-            <Text style={styles.totalValue}>{formatCurrency(invoice.vat_amount, invoice.currency)}</Text>
-          </View>
-          <View style={styles.grandTotal}>
-            <Text style={styles.grandTotalLabel}>{isCreditNote ? 'Att kreditera:' : 'Att betala:'}</Text>
-            <Text style={styles.grandTotalValue}>{formatCurrency(invoice.total, invoice.currency)}</Text>
-          </View>
-          {invoice.currency !== 'SEK' && invoice.total_sek && (
-            <View style={[styles.totalRow, { marginTop: 8 }]}>
-              <Text style={[styles.totalLabel, { fontSize: 9 }]}>I SEK (kurs {invoice.exchange_rate}):</Text>
-              <Text style={[styles.totalValue, { fontSize: 9 }]}>{formatCurrency(invoice.total_sek, 'SEK')}</Text>
+        {/* Totals - hidden for delivery notes */}
+        {!isDeliveryNote && (
+          <View style={styles.totalsSection}>
+            <View style={styles.totalRow}>
+              <Text style={styles.totalLabel}>Delsumma:</Text>
+              <Text style={styles.totalValue}>{formatCurrency(invoice.subtotal, invoice.currency)}</Text>
            </View>
-          )}
-        </View>
+            {vatByRate.size > 1 ? (
+              Array.from(vatByRate.entries())
+                .filter(([, group]) => group.vat > 0)
+                .sort(([a], [b]) => b - a)
+                .map(([rate, group]) => (
+                  <View key={rate} style={styles.totalRow}>
+                    <Text style={styles.totalLabel}>Moms {rate}%:</Text>
+                    <Text style={styles.totalValue}>{formatCurrency(group.vat, invoice.currency)}</Text>
+                  </View>
+                ))
+            ) : (
+              <View style={styles.totalRow}>
+                <Text style={styles.totalLabel}>Moms ({invoice.vat_rate ?? 25}%):</Text>
+                <Text style={styles.totalValue}>{formatCurrency(invoice.vat_amount, invoice.currency)}</Text>
+              </View>
+            )}
+            <View style={styles.grandTotal}>
+              <Text style={styles.grandTotalLabel}>{isCreditNote ? 'Att kreditera:' : 'Att betala:'}</Text>
+              <Text style={styles.grandTotalValue}>{formatCurrency(invoice.total, invoice.currency)}</Text>
+            </View>
+            {invoice.currency !== 'SEK' && invoice.total_sek && (
+              <View style={[styles.totalRow, { marginTop: 8 }]}>
+                <Text style={[styles.totalLabel, { fontSize: 9 }]}>I SEK (kurs {invoice.exchange_rate}):</Text>
+                <Text style={[styles.totalValue, { fontSize: 9 }]}>{formatCurrency(invoice.total_sek, 'SEK')}</Text>
+              </View>
+            )}
+          </View>
+        )}

-        {/* Payment information - not shown for credit notes */}
-        {!isCreditNote && (
+        {/* Proforma notice */}
+        {isProforma && (
+          <View style={[styles.reverseChargeBox, { backgroundColor: '#e8f4fd', borderColor: '#90cdf4' }]}>
+            <Text style={[styles.reverseChargeText, { color: '#2b6cb0' }]}>
+              Detta är en proformafaktura och utgör ingen betalningsanmodan.
+            </Text>
+          </View>
+        )}
+
+        {/* Payment information - not shown for credit notes, proformas, or delivery notes */}
+        {!isCreditNote && !isProforma && !isDeliveryNote && (
          <View style={styles.paymentSection}>
            <Text style={styles.paymentTitle}>Betalningsinformation</Text>
            {company.bank_name && (
@@ -1,5 +1,58 @@
 import type { CustomerType, VatTreatment } from '@/types'

+export interface VatRateOption {
+  rate: number
+  label: string
+  treatment: VatTreatment
+}
+
+/**
+ * Get available VAT rates for invoice line items based on customer type.
+ *
+ * Swedish/EU-unvalidated customers can choose between 25%, 12%, 6%, and 0% (exempt).
+ * Reverse charge and export customers are locked to 0%.
+ */
+export function getAvailableVatRates(
+  customerType: CustomerType,
+  vatNumberValidated: boolean = false
+): VatRateOption[] {
+  // EU business with validated VAT → reverse charge, locked to 0%
+  if (customerType === 'eu_business' && vatNumberValidated) {
+    return [{ rate: 0, label: '0% (omvänd skattskyldighet)', treatment: 'reverse_charge' }]
+  }
+
+  // Non-EU → export, locked to 0%
+  if (customerType === 'non_eu_business') {
+    return [{ rate: 0, label: '0% (export)', treatment: 'export' }]
+  }
+
+  // Swedish customers (or EU without validated VAT) can choose any rate
+  return [
+    { rate: 25, label: '25%', treatment: 'standard_25' },
+    { rate: 12, label: '12%', treatment: 'reduced_12' },
+    { rate: 6, label: '6%', treatment: 'reduced_6' },
+    { rate: 0, label: '0% (momsfritt)', treatment: 'exempt' },
+  ]
+}
+
+/**
+ * Map a numeric VAT rate to a VatTreatment.
+ */
+export function getVatTreatmentForRate(rate: number): VatTreatment {
+  switch (rate) {
+    case 25:
+      return 'standard_25'
+    case 12:
+      return 'reduced_12'
+    case 6:
+      return 'reduced_6'
+    case 0:
+      return 'exempt'
+    default:
+      return 'standard_25'
+  }
+}
+
 export interface VatRule {
  treatment: VatTreatment
  rate: number